feat(investment): bank-wise TDS on FD interest, GOI interest to the paisa and FD preview fixes

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/api/InvestmentApiConstants.java

@@ -74,6 +74,8 @@ public final class InvestmentApiConstants {
     public static final String CP_BRANCH_NAME = "cpBranchName";
     public static final String CP_ACCOUNT_NO = "cpAccountNo";
     public static final String CP_IFSC = "cpIfsc";
+    public static final String TDS_APPLICABLE = "tdsApplicable";
+    public static final String TDS_RATE = "tdsRate";
 
     // Script parameters
     public static final String SLR_TYPE = "slrType";
@@ -88,7 +90,7 @@ public final class InvestmentApiConstants {
 
     public static final Set<String> PARTY_PARAMS = Set.of(BOND_TYPE, PARTY_NAME, ADDRESS1, ADDRESS2, ADDRESS3, CITY, PINCODE, PHONE, FAX,
             BANK_TYPE, GL_ACCOUNT_ID, INTEREST_GL_ACCOUNT_ID, RBI_CODE, EXPOSURE_LIMIT, LEI_NO, CP_BANK_NAME, CP_BRANCH_NAME, CP_ACCOUNT_NO, CP_IFSC, ACTIVE,
-            LOCALE);
+            TDS_APPLICABLE, TDS_RATE, LOCALE);
 
     public static final Set<String> SCRIPT_PARAMS = Set.of(BOND_TYPE, SLR_TYPE, SCRIPT_DESC, GL_ACCOUNT_ID, ISIN, FACE_VALUE_PER_UNIT,
             INT_RATE, ISSUE_DATE, MATURITY_DATE, COMPANY_NAME, ADDRESS1, ADDRESS2, ADDRESS3, CITY, PINCODE, PHONE, FAX, CORP_CODE,

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/api/InvestmentFdApiResource.java

@@ -39,6 +39,7 @@ import org.apache.fineract.commands.domain.CommandWrapper;
 import org.apache.fineract.commands.service.CommandWrapperBuilder;
 import org.apache.fineract.commands.service.PortfolioCommandSourceWritePlatformService;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
+import org.apache.fineract.infrastructure.core.exception.GeneralPlatformDomainRuleException;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.portfolio.investment.data.InvestmentFdClosureData;
 import org.apache.fineract.portfolio.investment.data.InvestmentFdData;
@@ -135,9 +136,13 @@ public class InvestmentFdApiResource {
     @Operation(summary = "Preview a maturity, premature closure or renewal", description = "type MATURITY | PREMATURE | RENEWAL")
     public InvestmentFdClosureData closureQuote(@PathParam("fdId") final Long fdId, @QueryParam("type") final String type,
             @QueryParam("closeDate") final String closeDate, @QueryParam("receivedAmount") final BigDecimal receivedAmount,
-            @QueryParam("tds") final BigDecimal tds, @QueryParam("renewalAmount") final BigDecimal renewalAmount) {
+            @QueryParam("tds") final BigDecimal tds, @QueryParam("renewalAmount") final BigDecimal renewalAmount,
+            @QueryParam("principalBankGlAccountId") final Long principalBankGlAccountId,
+            @QueryParam("interestBankGlAccountId") final Long interestBankGlAccountId,
+            @QueryParam("diffBankGlAccountId") final Long diffBankGlAccountId) {
         this.context.authenticatedUser().validateHasReadPermission(InvestmentFdApiConstants.ENTITY);
-        return this.closureService.quote(fdId, type, date(closeDate), receivedAmount, tds, renewalAmount);
+        return this.closureService.quote(fdId, type, date(closeDate), receivedAmount, tds, renewalAmount, principalBankGlAccountId,
+                interestBankGlAccountId, diffBankGlAccountId);
     }
 
     @POST
@@ -181,6 +186,14 @@ public class InvestmentFdApiResource {
     }
 
     private static LocalDate date(final String value) {
-        return StringUtils.isBlank(value) ? null : LocalDate.parse(value.trim(), DATE);
+        if (StringUtils.isBlank(value)) {
+            return null;
+        }
+        try {
+            return LocalDate.parse(value.trim(), DATE);
+        } catch (final java.time.format.DateTimeParseException e) {
+            // A half-typed date is a bad request, not a server error.
+            throw new GeneralPlatformDomainRuleException("error.msg.investmentfd.date.invalid", "Enter the date as DD-MM-YYYY", value);
+        }
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/data/InvestmentFdData.java

@@ -39,6 +39,8 @@ public class InvestmentFdData {
     private final Long partyId;
     private final String partyCode;
     private final String partyName;
+    /** TDS rate the bank deducts on interest; null when it does not deduct TDS. */
+    private final BigDecimal tdsRate;
     private final String certNo;
     private final String certDate;
     private final String dealDate;
@@ -76,7 +78,9 @@ public class InvestmentFdData {
 
     public static InvestmentFdData from(final InvestmentFd f, final BigDecimal periodInterest) {
         return builder().id(f.getId()).dealNo(f.getDealNo()).partyId(f.getParty().getId()).partyCode(f.getParty().getPartyCode())
-                .partyName(f.getParty().getPartyName()).certNo(f.getCertNo()).certDate(format(f.getCertDate()))
+                .partyName(f.getParty().getPartyName())
+                .tdsRate(f.getParty().isTdsApplicable() ? f.getParty().getTdsRate() : null).certNo(f.getCertNo())
+                .certDate(format(f.getCertDate()))
                 .dealDate(format(f.getDealDate())).principal(f.getPrincipal()).intRate(f.getIntRate())
                 .maturityDate(format(f.getMaturityDate())).days(ChronoUnit.DAYS.between(f.getDealDate(), f.getMaturityDate()))
                 .payout(f.getPayout()).calcType(f.getCalcType()).expectedInterest(f.getExpectedInterest())

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/data/InvestmentPartyData.java

@@ -45,6 +45,8 @@ public class InvestmentPartyData {
     private final Long interestGlAccountId;
     private final String interestGlCode;
     private final String interestGlName;
+    private final boolean tdsApplicable;
+    private final BigDecimal tdsRate;
     private final String rbiCode;
     private final BigDecimal limit;
     private final String leiNo;
@@ -62,7 +64,8 @@ public class InvestmentPartyData {
                 .interestGlAccountId(p.getInterestGlAccount() == null ? null : p.getInterestGlAccount().getId())
                 .interestGlCode(p.getInterestGlAccount() == null ? null : p.getInterestGlAccount().getGlCode())
                 .interestGlName(p.getInterestGlAccount() == null ? null : p.getInterestGlAccount().getName())
-                .rbiCode(p.getRbiCode()).limit(p.getExposureLimit()).leiNo(p.getLeiNo()).cpBankName(p.getCpBankName())
+                .tdsApplicable(p.isTdsApplicable()).tdsRate(p.getTdsRate()).rbiCode(p.getRbiCode()).limit(p.getExposureLimit())
+                .leiNo(p.getLeiNo()).cpBankName(p.getCpBankName())
                 .cpBranchName(p.getCpBranchName()).cpAccountNo(p.getCpAccountNo()).cpIfsc(p.getCpIfsc()).active(p.isActive()).build();
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/domain/InvestmentParty.java

@@ -83,6 +83,14 @@ public class InvestmentParty extends AbstractAuditableWithUTCDateTimeCustom<Long
     @JoinColumn(name = "interest_gl_account_id")
     private GLAccount interestGlAccount;
 
+    /** Whether this bank deducts TDS from the interest on FDs placed with it (some banks do, some do not). */
+    @Column(name = "tds_applicable", nullable = false)
+    private boolean tdsApplicable;
+
+    /** TDS rate in per cent, set only when the bank deducts TDS. */
+    @Column(name = "tds_rate", scale = 4, precision = 9)
+    private BigDecimal tdsRate;
+
     @Column(name = "rbi_code", length = 30)
     private String rbiCode;
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/serialization/InvestmentMasterCommandFromApiJsonDeserializer.java

@@ -53,6 +53,7 @@ import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstant
 import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.SCRIPT_PARAMS;
 import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.SLR_TYPE;
 import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.SLR_TYPES;
+import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.TDS_RATE;
 
 import com.google.gson.JsonElement;
 import com.google.gson.reflect.TypeToken;
@@ -122,6 +123,10 @@ public final class InvestmentMasterCommandFromApiJsonDeserializer {
             final BigDecimal limit = this.fromApiJsonHelper.extractBigDecimalWithLocaleNamed(EXPOSURE_LIMIT, element);
             v.reset().parameter(EXPOSURE_LIMIT).value(limit).ignoreIfNull().zeroOrPositiveAmount();
         }
+        if (this.fromApiJsonHelper.parameterExists(TDS_RATE, element)) {
+            final BigDecimal rate = this.fromApiJsonHelper.extractBigDecimalWithLocaleNamed(TDS_RATE, element);
+            v.reset().parameter(TDS_RATE).value(rate).ignoreIfNull().positiveAmount().notGreaterThanMax(BigDecimal.valueOf(100));
+        }
         throwIfErrors(errors);
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/service/InvestmentFdClosureService.java

@@ -111,12 +111,17 @@ public class InvestmentFdClosureService {
     /** Preview of a closure; nothing is posted. */
     @Transactional(readOnly = true)
     public InvestmentFdClosureData quote(final Long fdId, final String type, final LocalDate closeDate, final BigDecimal receivedAmount,
-            final BigDecimal tds, final BigDecimal renewalAmount) {
+            final BigDecimal tds, final BigDecimal renewalAmount, final Long principalBankGlId, final Long interestBankGlId,
+            final Long diffBankGlId) {
         final InvestmentFd f = this.fdRepository.findById(fdId).orElseThrow(() -> InvestmentFdService.rule("not.found", "FD " + fdId + " does not exist"));
         final String t = CLOSURE_PREMATURE.equals(type) || CLOSURE_RENEWAL.equals(type) ? type : CLOSURE_MATURITY;
         final LocalDate date = CLOSURE_PREMATURE.equals(t) ? (closeDate == null ? DateUtils.getBusinessLocalDate() : closeDate) : f.getMaturityDate();
         final Figures x = figures(f, t, date, receivedAmount, tds, renewalAmount);
-        final Entry e = CLOSURE_RENEWAL.equals(t) ? renewalEntry(f, x, f.getBankGlAccount()) : closureEntry(f, x, f.getBankGlAccount(), f.getBankGlAccount());
+        // The banks the user has chosen, as the posting will use them; a renewal difference shows no bank line until one is chosen.
+        final GLAccount principalGl = principalBankGlId == null ? f.getBankGlAccount() : bankGl(principalBankGlId, f);
+        final GLAccount interestGl = interestBankGlId == null ? principalGl : bankGl(interestBankGlId, f);
+        final Entry e = CLOSURE_RENEWAL.equals(t) ? renewalEntry(f, x, diffBankGlId == null ? null : bankGl(diffBankGlId, f))
+                : closureEntry(f, x, principalGl, interestGl);
         return x.toData(f, t, date, null, e);
     }
 
@@ -328,7 +333,10 @@ public class InvestmentFdClosureService {
         }
         final BigDecimal expected = InvestmentFdCalculator.interest(f.getPrincipal(), f.getIntRate(), lastPaid, date, f.getCalcType(),
                 f.getPayout());
-        final BigDecimal tds = scale(zero(tdsIn));
+        // TDS as entered; otherwise worked out at the bank's TDS rate, from the bank's net figure when given.
+        final BigDecimal tds = tdsIn != null ? scale(tdsIn)
+                : amountIn != null ? InvestmentFdService.tdsInNet(f.getParty(), scale(amountIn).subtract(f.getPrincipal()))
+                        : InvestmentFdService.tdsOnGross(f.getParty(), expected);
         // Maturity / renewal default to the system's figure; a premature closure always needs the bank's amount.
         final BigDecimal received = amountIn != null ? scale(amountIn) : f.getPrincipal().add(expected).subtract(tds);
         final BigDecimal interest = received.add(tds).subtract(f.getPrincipal());

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/service/InvestmentFdInterestService.java

@@ -176,11 +176,15 @@ public class InvestmentFdInterestService {
             x.setAmount(next.amount());
             what = "FD interest provision";
         } else {
-            // The bank's own figure when given (net of TDS), else the system's interest for the period.
+            // The bank's own figure when given (net of TDS), else the system's interest for the period. TDS as entered, else
-            final BigDecimal tds = amount(command, TDS);
+            // worked out at the bank's TDS rate.
-            final BigDecimal received = command.parameterExists(RECEIVED_AMOUNT) && command.bigDecimalValueOfParameterNamed(RECEIVED_AMOUNT) != null
+            final boolean bankFigure = command.parameterExists(RECEIVED_AMOUNT)
-                    ? amount(command, RECEIVED_AMOUNT)
+                    && command.bigDecimalValueOfParameterNamed(RECEIVED_AMOUNT) != null;
-                    : next.gross().subtract(tds);
+            final boolean tdsGiven = command.parameterExists(TDS) && command.bigDecimalValueOfParameterNamed(TDS) != null;
+            final BigDecimal tds = tdsGiven ? amount(command, TDS)
+                    : bankFigure ? InvestmentFdService.tdsInNet(f.getParty(), amount(command, RECEIVED_AMOUNT))
+                            : InvestmentFdService.tdsOnGross(f.getParty(), next.gross());
+            final BigDecimal received = bankFigure ? amount(command, RECEIVED_AMOUNT) : next.gross().subtract(tds);
             final BigDecimal gross = received.add(tds);
             final BigDecimal income = gross.subtract(next.alreadyBooked());
             final GLAccount bank = command.longValueOfParameterNamed(BANK_GL_ACCOUNT_ID) == null ? f.getBankGlAccount()
@@ -260,7 +264,8 @@ public class InvestmentFdInterestService {
                 final BigDecimal gross = done != null ? done.getGrossInterest()
                         : InvestmentFdCalculator.interest(f.getPrincipal(), f.getIntRate(), lastPaid, d, CALC_SIMPLE, f.getPayout());
                 final BigDecimal booked = done != null ? zero(done.getAlreadyBooked()) : sincePaid;
-                out.add(new Line(type, d, lastPaid, gross, booked, done == null ? null : done.getTds(),
+                final BigDecimal tds = done == null ? InvestmentFdService.tdsOnGross(f.getParty(), gross) : done.getTds();
+                out.add(new Line(type, d, lastPaid, gross, booked, tds,
                         done != null ? done.getAmount() : gross.subtract(booked), done));
                 lastPaid = d;
                 sincePaid = BigDecimal.ZERO;

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/service/InvestmentFdService.java

@@ -287,6 +287,25 @@ public class InvestmentFdService {
         return PAYOUT_AT_MATURITY.equals(payout) ? amount.add(interest) : amount;
     }
 
+    /** TDS the bank deducts from a gross interest at the rate on its FD party; zero when the bank does not deduct TDS. */
+    static BigDecimal tdsOnGross(final InvestmentParty party, final BigDecimal grossInterest) {
+        if (!party.isTdsApplicable() || party.getTdsRate() == null || grossInterest == null || grossInterest.signum() <= 0) {
+            return BigDecimal.ZERO;
+        }
+        return grossInterest.multiply(party.getTdsRate()).divide(BigDecimal.valueOf(100), 2, RoundingMode.HALF_UP);
+    }
+
+    /** TDS already taken out of an interest the bank paid net of it: gross = net × 100 / (100 − rate), TDS = gross − net. */
+    static BigDecimal tdsInNet(final InvestmentParty party, final BigDecimal netInterest) {
+        final BigDecimal hundred = BigDecimal.valueOf(100);
+        if (!party.isTdsApplicable() || party.getTdsRate() == null || party.getTdsRate().compareTo(hundred) >= 0 || netInterest == null
+                || netInterest.signum() <= 0) {
+            return BigDecimal.ZERO;
+        }
+        final BigDecimal gross = netInterest.multiply(hundred).divide(hundred.subtract(party.getTdsRate()), 2, RoundingMode.HALF_UP);
+        return gross.subtract(netInterest).setScale(2, RoundingMode.HALF_UP);
+    }
+
     /** The 31 March of the previous financial year: for 16-10-2026 → 31-03-2026, for 31-03-2026 → 31-03-2025. */
     static LocalDate previousYearEnd(final LocalDate date) {
         final int year = date.getMonthValue() >= 4 ? date.getYear() : date.getYear() - 1;

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/service/InvestmentInterestCalculator.java

@@ -66,14 +66,14 @@ public final class InvestmentInterestCalculator {
         return (to.getYear() - from.getYear()) * 360 + (to.getMonthValue() - from.getMonthValue()) * 30 + (d2 - d1);
     }
 
-    /** Interest on {@code faceValue} at {@code ratePercent} p.a. for {@code days} (30/360), rounded to the rupee. */
+    /** Interest on {@code faceValue} at {@code ratePercent} p.a. for {@code days} (30/360), to the paisa. */
     public static BigDecimal interestForDays(final BigDecimal faceValue, final BigDecimal ratePercent, final int days) {
-        return faceValue.multiply(ratePercent).multiply(BigDecimal.valueOf(days)).divide(THIRTY_SIX_THOUSAND, 0, RoundingMode.HALF_UP);
+        return faceValue.multiply(ratePercent).multiply(BigDecimal.valueOf(days)).divide(THIRTY_SIX_THOUSAND, 2, RoundingMode.HALF_UP);
     }
 
-    /** The fixed half-yearly coupon: face value × rate ÷ 2. */
+    /** The fixed half-yearly coupon: face value × rate ÷ 2, to the paisa. */
     public static BigDecimal halfYearCoupon(final BigDecimal faceValue, final BigDecimal ratePercent) {
-        return faceValue.multiply(ratePercent).divide(TWO_HUNDRED, 0, RoundingMode.HALF_UP);
+        return faceValue.multiply(ratePercent).divide(TWO_HUNDRED, 2, RoundingMode.HALF_UP);
     }
 
     /** k-th coupon date counting back from maturity — measured from maturity each time so month-end days survive. */

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/service/InvestmentMasterWritePlatformServiceImpl.java

@@ -49,6 +49,8 @@ import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstant
 import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.SCRIPT_CODE_PREFIX;
 import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.SCRIPT_DESC;
 import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.SLR_TYPE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.TDS_APPLICABLE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentApiConstants.TDS_RATE;
 
 import java.math.BigDecimal;
 import java.util.ArrayList;
@@ -160,6 +162,19 @@ public class InvestmentMasterWritePlatformServiceImpl implements InvestmentMaste
             final Long interestGlId = command.longValueOfParameterNamed(INTEREST_GL_ACCOUNT_ID);
             p.setInterestGlAccount(interestGlId == null ? null : postableIncomeGl(interestGlId));
         }
+        if (command.parameterExists(TDS_APPLICABLE)) {
+            p.setTdsApplicable(command.booleanPrimitiveValueOfParameterNamed(TDS_APPLICABLE));
+        }
+        if (command.parameterExists(TDS_RATE)) {
+            p.setTdsRate(command.bigDecimalValueOfParameterNamed(TDS_RATE));
+        }
+        // A bank that deducts TDS needs its rate; one that does not keeps no rate.
+        if (!p.isTdsApplicable()) {
+            p.setTdsRate(null);
+        } else if (p.getTdsRate() == null || p.getTdsRate().signum() <= 0) {
+            throw new GeneralPlatformDomainRuleException("error.msg.investment.party.tds.rate.required",
+                    "Enter the TDS rate this bank deducts on FD interest");
+        }
     }
 
     /** Interest on an FD with this bank is credited here, so it must be a usable Income account. */

fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml

@@ -184,4 +184,5 @@
     <include file="parts/0602_investment_security_transfer.xml" relativeToChangelogFile="true"/>
     <include file="parts/0603_investment_premium_amortisation.xml" relativeToChangelogFile="true"/>
     <include file="parts/0604_investment_fd.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0605_investment_party_tds.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0605_investment_party_tds.xml

@@ -0,0 +1,42 @@
+<?xml version="1.1" encoding="UTF-8" standalone="no"?>
+<!--
+
+    Licensed to the Apache Software Foundation (ASF) under one
+    or more contributor license agreements. See the NOTICE file
+    distributed with this work for additional information
+    regarding copyright ownership. The ASF licenses this file
+    to you under the Apache License, Version 2.0 (the
+    "License"); you may not use this file except in compliance
+    with the License. You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing,
+    software distributed under the License is distributed on an
+    "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+    KIND, either express or implied. See the License for the
+    specific language governing permissions and limitations
+    under the License.
+
+-->
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+                   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+                   xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.9.xsd">
+
+    <!--
+        Some banks deduct TDS from the interest on the bank's FDs with them and some do not, so the FD party says whether
+        it does and at what rate. The rate pre-fills the TDS on interest payouts and closures; the user can still change it.
+    -->
+
+    <changeSet author="cbs-anshul" id="0605-1-investment-party-tds">
+        <preConditions onFail="MARK_RAN">
+            <not><columnExists tableName="m_investment_party" columnName="tds_applicable"/></not>
+        </preConditions>
+        <addColumn tableName="m_investment_party">
+            <column name="tds_applicable" type="BOOLEAN" defaultValueBoolean="false">
+                <constraints nullable="false"/>
+            </column>
+            <column name="tds_rate" type="DECIMAL(9,4)"/>
+        </addColumn>
+    </changeSet>
+</databaseChangeLog>

fineract-provider/src/test/java/org/apache/fineract/portfolio/investment/service/InvestmentInterestCalculatorTest.java

@@ -60,16 +60,16 @@ class InvestmentInterestCalculatorTest {
     }
 
     @Test
-    void interestForDaysRoundsToTheRupee() {
+    void interestForDaysIsToThePaisa() {
-        assertEquals(new BigDecimal("120833"), InvestmentInterestCalculator.interestForDays(ONE_CRORE, RATE, 58));
+        assertEquals(new BigDecimal("120833.33"), InvestmentInterestCalculator.interestForDays(ONE_CRORE, RATE, 58));
-        assertEquals(new BigDecimal("104167"), InvestmentInterestCalculator.interestForDays(ONE_CRORE, RATE, 50));
+        assertEquals(new BigDecimal("104166.67"), InvestmentInterestCalculator.interestForDays(ONE_CRORE, RATE, 50));
-        assertEquals(new BigDecimal("375000"), InvestmentInterestCalculator.interestForDays(ONE_CRORE, RATE, 180));
+        assertEquals(new BigDecimal("375000.00"), InvestmentInterestCalculator.interestForDays(ONE_CRORE, RATE, 180));
     }
 
     @Test
     void halfYearCouponIsFaceValueTimesRateOverTwo() {
-        assertEquals(new BigDecimal("375000"), InvestmentInterestCalculator.halfYearCoupon(ONE_CRORE, RATE));
+        assertEquals(new BigDecimal("375000.00"), InvestmentInterestCalculator.halfYearCoupon(ONE_CRORE, RATE));
-        assertEquals(new BigDecimal("362500"), InvestmentInterestCalculator.halfYearCoupon(ONE_CRORE, new BigDecimal("7.25")));
+        assertEquals(new BigDecimal("362500.00"), InvestmentInterestCalculator.halfYearCoupon(ONE_CRORE, new BigDecimal("7.25")));
     }
 
     @Test
@@ -106,14 +106,14 @@ class InvestmentInterestCalculatorTest {
         // 16 coupons + 15 closings (Mar 2027 … Mar 2034); 30-09-2026 is before the deal, so it is the seller's.
         assertEquals(31, rows.size());
 
-        // First coupon is income in full: the 1,20,833 paid to the seller was booked as an expense at purchase (RBI
+        // First coupon is income in full: the 1,20,833.33 paid to the seller was booked as an expense at purchase (RBI
         // para 152).
-        assertRow(rows.get(0), TYPE_COUPON, LocalDate.of(2027, 2, 10), LocalDate.of(2026, 8, 11), 180, "375000", "0", "375000");
+        assertRow(rows.get(0), TYPE_COUPON, LocalDate.of(2027, 2, 10), LocalDate.of(2026, 8, 11), 180, "375000.00", "0", "375000.00");
         // 31 March closing: 50 days earned since 10 Feb, nothing booked yet.
-        assertRow(rows.get(1), TYPE_PROVISION, LocalDate.of(2027, 3, 31), LocalDate.of(2027, 2, 11), 50, "104167", "0", "104167");
+        assertRow(rows.get(1), TYPE_PROVISION, LocalDate.of(2027, 3, 31), LocalDate.of(2027, 2, 11), 50, "104166.67", "0", "104166.67");
         // August coupon clears the March provision.
-        assertRow(rows.get(2), TYPE_COUPON, LocalDate.of(2027, 8, 10), LocalDate.of(2027, 2, 11), 180, "375000", "104167", "270833");
+        assertRow(rows.get(2), TYPE_COUPON, LocalDate.of(2027, 8, 10), LocalDate.of(2027, 2, 11), 180, "375000.00", "104166.67", "270833.33");
-        assertRow(rows.get(3), TYPE_PROVISION, LocalDate.of(2027, 9, 30), LocalDate.of(2027, 8, 11), 50, "104167", "0", "104167");
+        assertRow(rows.get(3), TYPE_PROVISION, LocalDate.of(2027, 9, 30), LocalDate.of(2027, 8, 11), 50, "104166.67", "0", "104166.67");
 
         final ScheduleRow last = rows.get(rows.size() - 1);
         assertEquals(TYPE_COUPON, last.type());
@@ -121,7 +121,7 @@ class InvestmentInterestCalculatorTest {
 
         // Over the life, income booked = all the coupons.
         final BigDecimal totalIncome = rows.stream().map(ScheduleRow::amount).reduce(BigDecimal.ZERO, BigDecimal::add);
-        assertEquals(new BigDecimal("375000").multiply(BigDecimal.valueOf(16)), totalIncome);
+        assertEquals(0, new BigDecimal("375000").multiply(BigDecimal.valueOf(16)).compareTo(totalIncome));
     }
 
     @Test