feat(shares): real-profit driven dividends with GL-only liability model and member claim workflow

Reworks the share dividend lifecycle end to end:
- Dividend amount now auto-computed from real GL profit x officer-entered percentage
  instead of manual entry; adds a Dividend Paid report over the existing Dividend
  Payable ledger.
- Declaration posts a real GL entry (Dr Reserve for Dividend / Cr Dividend Payable);
  approval no longer credits any savings account up front -- every member's
  entitlement stays a pure "Dividend Payable" liability until claimed, resolved
  synchronously at approval time (no background job or per-member failure mode).
- New maker-checker Dividend Claim Request workflow: a clerk records how a member
  wants their unclaimed dividend split (overdue loan / savings credit / cash), a
  manager approves, which executes native repayment/deposit commands and replenishes
  whichever GL account they actually debited (not a hardcoded assumption) from the
  Dividend Payable liability.
- Unclaimed dividends carry a 3-year window (m_share_dividend_lock) after which a
  daily job forfeits them straight to profit; a Dividend Dashboard consolidates
  summary stats, every declaration's status, full lock history, and proactive
  loan-application for members with overdue EMIs.
- Fixes a native negative-share-days bug in ShareProductDividendAssembler and adds
  overlap-period validation so a product can't have two declarations covering the
  same days.
- Removes the now-unreachable failed/pending-payout tracking that the old
  per-member job-based model needed.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

fineract-core/src/main/java/org/apache/fineract/accounting/common/AccountingConstants.java

@@ -436,7 +436,9 @@ public final class AccountingConstants {
         CASH_AT_TELLER(102, "cashAtTeller", GLAccountType.ASSET), //
         OPENING_BALANCES_TRANSFER_CONTRA(300, "openingBalancesTransferContra", GLAccountType.EQUITY), //
         ASSET_FUND_SOURCE(103, "fundSource", GLAccountType.ASSET), //
-        PAYABLE_DIVIDENDS(201, "payableDividends", GLAccountType.LIABILITY); //
+        PAYABLE_DIVIDENDS(201, "payableDividends", GLAccountType.LIABILITY), //
+        RESERVE_FOR_DIVIDEND(301, "reserveForDividend", GLAccountType.EQUITY), //
+        DIVIDEND_FORFEITED_INCOME(400, "dividendForfeitedIncome", GLAccountType.INCOME); //
 
         private final Integer value;
         private final String code;

fineract-core/src/main/java/org/apache/fineract/infrastructure/jobs/service/JobName.java

@@ -38,6 +38,7 @@ public enum JobName {
     GENERATE_RD_SCEHDULE("Generate Mandatory Savings Schedule"), //
     GENERATE_LOANLOSS_PROVISIONING("Generate Loan Loss Provisioning"), //
     POST_DIVIDENTS_FOR_SHARES("Post Dividends For Shares"), //
+    FORFEIT_UNCLAIMED_DIVIDENDS("Forfeit Unclaimed Dividends"), //
     UPDATE_SAVINGS_DORMANT_ACCOUNTS("Update Savings Dormant Accounts"), //
     ADD_PERIODIC_ACCRUAL_ENTRIES_FOR_LOANS_WITH_INCOME_POSTED_AS_TRANSACTIONS(
             "Add Accrual Transactions For Loans With Income Posted As Transactions"), //