This resolves to the (first) year that the IMO grand challenge is completed according to the IMO Grand Challenge committee. This requires an AI to generate machine-checkable proof of all problems on an IMO, and there are more rules here: https://imo-grand-challenge.github.io/
I will use the year that the announcement was made by a member of the IMO Grand Challenge committee to decide which year this market resolves as (UTC). Since the code must be publicly available before the first day of the IMO I don't expect any close calls here.
This resolves "not by 2032" if this market hasn't resolved by the end of 2032. It will also resolve "not by 2032" a month after the IMO in 2032 if there is nobody makes a credible claim that the IMO grand challenge might be solved.
This resolves N/A if the IMO grand challenge is either canceled or abandoned (e.g. there is a serious claim that the challenge is completed and nobody of the committee comments on the submission for multiple months).