Business Planning Session numbers (ruling 7): Riza (Accounting) imports a plan as a DRAFT version · Nancy (CFO) locks it → ACTIVE & immutable · only the ACTIVE plan feeds the Actual | Plan | LY columns on the GGOB P&L. Corrections after lock = new draft + new CFO lock. Template: scripts/templates/ggob_plan_template_mdrtg.csv (header line_code,line_name,m01..m12; line_name column is ignored on import).