**Gate: NOT APPROVED — P0: 0, P1: 2, P2: 2**

- **P1 — Multi-account instrument valuations are collapsed during reads.**  
  `src/jarvis_finance/services/portfolio_performance.py:406-417` ranks snapshots by `(scope_kind, scope_id, day)` without `account_id`. When the same instrument is held in multiple accounts, only the globally highest version survives. Focused probe: two stored CHF-instrument rows—`('a', version 1, 1000)` and `('b', version 2, 500)`—loaded only account `b`. This makes account/instrument cost basis, unrealized P&L, and price/FX attribution incomplete or wrong. Partitioning must preserve `(account_id, scope_kind, scope_id, day)`.

- **P1 — Resumable backfills bypass fingerprint drift after the first partial attempt.**  
  `src/jarvis_finance/services/performance_activation.py:536-553` validates the preview fingerprint only when no prior `performance_backfill_attempted` audit exists. Any subsequent confirmed-input drift is accepted as long as the original preview identifiers are reused. Focused probe: initial crypto backfill remained incomplete; changing the verified start holding from `2` to `9`, adding the missing price, and resubmitting the original request completed successfully and wrote `CHF 900`. Resumption needs to distinguish expected progress from drift in confirmed holdings, transactions, coverage, scope, or request source.

- **P2 — Crypto correction versions omit explicit lineage.**  
  `src/jarvis_finance/services/daily_valuations.py:240-272` calculates a higher `snapshot_version` but never writes `supersedes_snapshot_id`, unlike the market valuation helper. Focused probe after correcting the same-day price produced versions `(1, 200, NULL)` and `(2, 240, NULL)`. The prior version remains immutable, but the schema-supported correction chain is broken.

- **P2 — Scheduler documentation contradicts the candidate unit.**  
  `docs/finance-manager-2.0/sprint20b-performance-activation-daily-valuations-v1.md:12-13` still documents `Mon..Fri 23:30`, while `deploy/systemd/finance-manager-market-valuation.timer` now schedules every calendar day.

**Evidence:** focused backend `44 passed`; frontend `9 passed`; frontend typecheck passed; focused Ruff passed; schema migration probe returned `49`; `git diff --check` passed. Exact-tree digest: `922d39119a2841c29d62b42246af7b9ccad111def868b2ee0e9c06989f75cee8`. Read-only review; no files modified.