Add CC accounts tracking, AML rule trial and branch approval fixes

fineract-charge/src/main/java/org/apache/fineract/portfolio/charge/domain/Charge.java

@@ -80,6 +80,7 @@ public class Charge extends AbstractPersistableCustom<Long> {
     @Column(name = "currency_code", length = 3)
     private String currencyCode;
 
+    @Getter
     @Column(name = "charge_applies_to_enum", nullable = false)
     private Integer chargeAppliesTo;
 

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

@@ -42,6 +42,8 @@ public enum JobName {
     POST_SHARE_ENTRY_FEE_TO_PROFIT("Post Share Entry Fee To Profit"), //
     UPDATE_SAVINGS_DORMANT_ACCOUNTS("Update Savings Dormant Accounts"), //
     APPLY_KYC_EXPIRY_RESTRICTIONS("Apply KYC Expiry Restrictions"), //
+    SEND_KYC_REMINDERS("Send KYC Reminders"), //
+    PROCESS_KYC_NOTICE_QUEUE("Process KYC Notice Queue"), //
     SAVINGS_DAILY_INTEREST("Savings Daily Interest Accrual And Posting"), //
     SAVINGS_INTEREST_POSTING_REPORT("Generate Savings Interest Posting Report"), //
     FD_INTEREST_POSTING_REPORT("Generate Fixed Deposit Interest Posting Report"), //

fineract-core/src/main/java/org/apache/fineract/portfolio/accountdetails/data/SavingsAccountSummaryData.java

@@ -83,15 +83,24 @@ public class SavingsAccountSummaryData {
      * on. Lets a client's account list collapse a renewal chain into one FD instead of listing each term separately.
      */
     private final Integer renewalCycleNo;
+    /**
+     * The branch this account is held at: the account's own office when it was opened at another branch than the
+     * client's, else the client's (or the group's) office. Lets a customer with accounts at several branches tell
+     * them apart on the client page.
+     */
+    private final Long officeId;
+    private final String officeName;
 
     public SavingsAccountSummaryData(final Long id, final String accountNo, final String externalId, final Long productId,
             final String productName, final String shortProductName, final SavingsAccountStatusEnumData status, final CurrencyData currency,
             final BigDecimal accountBalance, final BigDecimal onHoldFunds, final BigDecimal savingsAmountOnHold,
             final BigDecimal availableBalance, final EnumOptionData accountType, final SavingsAccountApplicationTimelineData timeline,
             final EnumOptionData depositType, final SavingsAccountSubStatusEnumData subStatus, final LocalDate lastActiveTransactionDate,
-            final String fdAccountNumber, final Integer renewalCycleNo) {
+            final String fdAccountNumber, final Integer renewalCycleNo, final Long officeId, final String officeName) {
         this.fdAccountNumber = fdAccountNumber;
         this.renewalCycleNo = renewalCycleNo;
+        this.officeId = officeId;
+        this.officeName = officeName;
         this.id = id;
         this.accountNo = accountNo;
         this.externalId = externalId;

fineract-core/src/main/java/org/apache/fineract/portfolio/aml/domain/AmlAppliesTo.java

@@ -21,7 +21,11 @@ package org.apache.fineract.portfolio.aml.domain;
 /** Which transaction type(s) an {@link AmlTransactionRule} evaluates against. */
 public enum AmlAppliesTo {
 
-    SAVINGS, LOAN, TRANSFER, ALL;
+    /**
+     * CURRENT is a current / Cash Credit account. The engine is not yet fed current-account transactions, so a rule written
+     * for it is catalogued but does not fire until it is.
+     */
+    SAVINGS, LOAN, TRANSFER, CURRENT, ALL;
 
     public boolean matches(AmlTransactionType transactionType) {
         return this == ALL || this.name().equals(transactionType.name());

fineract-core/src/main/java/org/apache/fineract/portfolio/aml/domain/AmlRecurringReview.java

@@ -20,14 +20,12 @@ package org.apache.fineract.portfolio.aml.domain;
 
 import jakarta.persistence.Column;
 import jakarta.persistence.Entity;
-import jakarta.persistence.GeneratedValue;
-import jakarta.persistence.GenerationType;
-import jakarta.persistence.Id;
 import jakarta.persistence.JoinColumn;
 import jakarta.persistence.ManyToOne;
 import jakarta.persistence.Table;
 import java.time.LocalDate;
 import java.time.LocalDateTime;
+import org.apache.fineract.infrastructure.core.domain.AbstractAuditableWithUTCDateTimeCustom;
 import org.apache.fineract.portfolio.client.domain.Client;
 import org.apache.fineract.useradministration.domain.AppUser;
 
@@ -40,11 +38,7 @@ import org.apache.fineract.useradministration.domain.AppUser;
  */
 @Entity
 @Table(name = "m_aml_recurring_review")
-public class AmlRecurringReview {
-
-    @Id
-    @GeneratedValue(strategy = GenerationType.IDENTITY)
-    private Long id;
+public class AmlRecurringReview extends AbstractAuditableWithUTCDateTimeCustom<Long> {
 
     @ManyToOne(optional = false)
     @JoinColumn(name = "client_id", nullable = false)
@@ -107,10 +101,6 @@ public class AmlRecurringReview {
         this.alertsActioned = count;
     }
 
-    public Long getId() {
-        return id;
-    }
-
     public Client getClient() {
         return client;
     }

fineract-core/src/main/java/org/apache/fineract/portfolio/aml/domain/AmlTransactionRule.java

@@ -152,6 +152,15 @@ public class AmlTransactionRule {
         return rule;
     }
 
+    /**
+     * Narrows a rule to one direction - CREDIT (money in) or DEBIT (money out), null for either - and, when asked, to cash
+     * only. The engine already honours both; a rule written without them applies to every credit and debit, cash or not.
+     */
+    public void restrictTo(final String direction, final boolean cashOnly) {
+        this.direction = direction;
+        this.cashOnly = cashOnly;
+    }
+
     public Long getId() {
         return id;
     }

fineract-core/src/main/java/org/apache/fineract/portfolio/client/domain/AadhaarHash.java

@@ -0,0 +1,61 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.domain;
+
+import java.util.regex.Pattern;
+
+/**
+ * The comparable fingerprint of an Aadhaar number: the SHA-256 of the 12 digits, as 64 lowercase hex characters.
+ *
+ * <p>
+ * The hash is computed by the client (browser) and only the hash is sent. The KYC create/update calls go through the
+ * command source, which records the request body in an audit table and in the log, so the 12-digit number must not be
+ * in the body. The server therefore never sees the number and only checks that what it was given has the shape of a
+ * SHA-256 digest.
+ *
+ * <p>
+ * A plain, unkeyed SHA-256 of a 12-digit number can be reversed by trying every possible number, so this column is a
+ * lookup key, not protection against someone who can read the table.
+ */
+public final class AadhaarHash {
+
+    private static final Pattern SHA256_HEX = Pattern.compile("^[0-9a-f]{64}$");
+
+    private AadhaarHash() {}
+
+    /** True when the value has the shape of a lowercase hex SHA-256 digest. */
+    public static boolean isValid(final String value) {
+        return value != null && SHA256_HEX.matcher(value).matches();
+    }
+
+    /**
+     * The value trimmed and lower-cased when it is a well-formed digest; null for blank input. A non-blank value that
+     * is not a digest is rejected rather than silently dropped, so a client bug cannot disable the duplicate check.
+     */
+    public static String normalizeOrNull(final String raw) {
+        if (raw == null || raw.isBlank()) {
+            return null;
+        }
+        final String candidate = raw.trim().toLowerCase();
+        if (!isValid(candidate)) {
+            throw new IllegalArgumentException("aadhaarHash must be a 64-character hex SHA-256 digest");
+        }
+        return candidate;
+    }
+}

fineract-core/src/main/java/org/apache/fineract/portfolio/client/domain/ClientKyc.java

@@ -151,6 +151,13 @@ public class ClientKyc extends AbstractAuditableWithUTCDateTimeCustom<Long> {
     @Column(name = "aadhaar_number_masked", length = 12)
     private String aadhaarNumberMasked;
 
+    /**
+     * SHA-256 of the 12-digit Aadhaar, computed client-side (see {@link AadhaarHash}). The masked form cannot tell two
+     * people apart; this can. Null for rows that predate the column and for clients with no Aadhaar.
+     */
+    @Column(name = "aadhaar_hash", length = 64)
+    private String aadhaarHash;
+
     @Column(name = "aadhaar_verified", nullable = false)
     private boolean aadhaarVerified;
 
@@ -391,6 +398,7 @@ public class ClientKyc extends AbstractAuditableWithUTCDateTimeCustom<Long> {
                 command.stringValueOfParameterNamed("aadhaarNumberMasked"),
                 command.stringValueOfParameterNamed("gstinNumber"),
                 command.stringValueOfParameterNamed("remarks"));
+        kyc.aadhaarHash = AadhaarHash.normalizeOrNull(command.stringValueOfParameterNamed("aadhaarHash"));
         kyc.applyExtendedFields(command);
         return kyc;
     }
@@ -493,6 +501,21 @@ public class ClientKyc extends AbstractAuditableWithUTCDateTimeCustom<Long> {
             actualChanges.put(aadhaarParam, newValue);
             recordOverwrite(aadhaarParam, this.aadhaarNumberMasked);
             this.aadhaarNumberMasked = StringUtils.defaultIfEmpty(newValue, null);
+            // The Aadhaar was removed: the fingerprint of the old number must not outlive it.
+            if (this.aadhaarNumberMasked == null) {
+                this.aadhaarHash = null;
+            }
+        }
+
+        // Only the fingerprint is sent, never the number. Reported as a flag, not a value, because the changes map
+        // is echoed back in the API response.
+        final String aadhaarHashParam = "aadhaarHash";
+        if (command.parameterExists(aadhaarHashParam)) {
+            final String newHash = AadhaarHash.normalizeOrNull(command.stringValueOfParameterNamed(aadhaarHashParam));
+            if (newHash != null && !newHash.equals(this.aadhaarHash)) {
+                this.aadhaarHash = newHash;
+                actualChanges.put("aadhaarIdentityUpdated", true);
+            }
         }
 
         final String gstinParam = "gstinNumber";
@@ -1050,6 +1073,10 @@ public class ClientKyc extends AbstractAuditableWithUTCDateTimeCustom<Long> {
         return aadhaarNumberMasked;
     }
 
+    public String getAadhaarHash() {
+        return aadhaarHash;
+    }
+
     public boolean isAadhaarVerified() {
         return aadhaarVerified;
     }

fineract-core/src/main/java/org/apache/fineract/portfolio/client/domain/ClientKycContactLogRepository.java

@@ -27,6 +27,13 @@ public interface ClientKycContactLogRepository extends JpaRepository<ClientKycCo
 
     List<ClientKycContactLog> findByClientIdOrderByContactedAtAsc(Long clientId);
 
+    /** True when a notice carrying this marker has already reached a final outcome on the channel. */
+    boolean existsByClientIdAndChannelAndNotesStartingWithAndDeliveryStatusIn(Long clientId, KycContactChannel channel,
+            String markerPrefix, java.util.Collection<KycContactDeliveryStatus> statuses);
+
+    /** How many times a marked notice has been tried on the channel — bounds the retries of a failing gateway. */
+    long countByClientIdAndChannelAndNotesStartingWith(Long clientId, KycContactChannel channel, String markerPrefix);
+
     /**
      * Every contact log for the given clients in one round trip, so the exceptions grid can render
      * "last contacted" for the whole page without an N+1 query per row.

fineract-core/src/main/java/org/apache/fineract/portfolio/client/domain/ClientKycRepository.java

@@ -61,6 +61,18 @@ public interface ClientKycRepository extends JpaRepository<ClientKyc, Long> {
             + "AND k.kycStatus <> :rejectedStatus ORDER BY k.expiryDate ASC")
     List<ClientKyc> findLapsedAsOn(@Param("asOn") LocalDate asOn, @Param("rejectedStatus") Integer rejectedStatus);
 
+    /**
+     * KYC records whose re-KYC falls due after {@code asOn} but no later than {@code until}, soonest first.
+     *
+     * <p>The complement of {@link #findLapsedAsOn}: a record is in one list or the other, never both, so the
+     * two together cover everything that needs the branch's attention. Rejected records are excluded for
+     * the same reason as there.
+     */
+    @Query("SELECT k FROM ClientKyc k WHERE k.expiryDate IS NOT NULL AND k.expiryDate > :asOn "
+            + "AND k.expiryDate <= :until AND k.kycStatus <> :rejectedStatus ORDER BY k.expiryDate ASC")
+    List<ClientKyc> findExpiringBetween(@Param("asOn") LocalDate asOn, @Param("until") LocalDate until,
+            @Param("rejectedStatus") Integer rejectedStatus);
+
     // ── Pre-KYC uniqueness probes ───────────────────────────────────────────
     // Why: stop a second client from being created with the same PAN / Aadhaar / GSTIN BEFORE the
     // external KYC API is called, so we don't burn vendor calls on duplicate-identity records. PAN

fineract-core/src/main/java/org/apache/fineract/portfolio/client/domain/ClientRiskRule.java

@@ -27,6 +27,7 @@ import jakarta.persistence.JoinColumn;
 import jakarta.persistence.ManyToOne;
 import jakarta.persistence.Table;
 import java.math.BigDecimal;
+import java.time.LocalDate;
 import org.apache.fineract.infrastructure.codes.domain.CodeValue;
 
 @Entity
@@ -110,11 +111,57 @@ public class ClientRiskRule {
     @Column(name = "rule_kind", length = 10)
     private String ruleKind;
 
+    /**
+     * Whether this scenario applies to Cash Credit accounts - a current account that is allowed to draw an overdraft
+     * against a sanctioned limit. Lets the Rules Master show, in one place, every scenario that watches a CC account,
+     * whatever its coverage status.
+     */
+    @Column(name = "cc_relevant", nullable = false)
+    private boolean ccRelevant;
+
+    /**
+     * A rule authored from the Rules Master starts on trial: it is listed first and marked new until an officer marks it
+     * normal. Every rule that was already in the catalog is normal.
+     */
+    @Column(name = "on_trial", nullable = false)
+    private boolean onTrial;
+
+    @Column(name = "trial_started_on")
+    private LocalDate trialStartedOn;
+
     public static final String KIND_KYC = "KYC";
     public static final String KIND_AML = "AML";
 
     protected ClientRiskRule() {}
 
+    public boolean isCcRelevant() {
+        return ccRelevant;
+    }
+
+    public boolean isOnTrial() {
+        return onTrial;
+    }
+
+    public LocalDate getTrialStartedOn() {
+        return trialStartedOn;
+    }
+
+    /** Puts a newly authored rule on trial from {@code startedOn}. */
+    public void startTrial(final LocalDate startedOn) {
+        this.onTrial = true;
+        this.trialStartedOn = startedOn;
+    }
+
+    /** Ends the trial: the rule is a normal part of the catalog. */
+    public void markNormal() {
+        this.onTrial = false;
+    }
+
+    /** Marks the scenario as one that watches Cash Credit accounts, so the Rules Master CC chip lists it. */
+    public void markCcRelevant(final boolean ccRelevant) {
+        this.ccRelevant = ccRelevant;
+    }
+
     /**
      * Builds a rule authored from the AML Rules Master screen. Occupation and occupation-category
      * are attached separately by the caller, which owns the CodeValue lookup.

fineract-core/src/main/java/org/apache/fineract/portfolio/client/domain/search/SearchingClientRepository.java

@@ -26,7 +26,8 @@ public interface SearchingClientRepository {
     /**
      * @param legalFormValue null = no filter; 1 = Individual only; 2 = Non-Individual only.
      *                       Driven by the legal-form enum on Client (LegalForm.PERSON / .ENTITY).
+     * @param officeId       null = no filter; otherwise only clients of that office, still inside officeHierarchy.
      */
     Page<SearchedClient> searchByText(String searchText, Pageable pageable, String officeHierarchy, boolean activeOnly,
-            Integer legalFormValue);
+            Integer legalFormValue, Long officeId);
 }

fineract-core/src/main/java/org/apache/fineract/portfolio/client/domain/search/SearchingClientRepositoryImpl.java

@@ -53,7 +53,7 @@ public class SearchingClientRepositoryImpl implements SearchingClientRepository
 
     @Override
     public Page<SearchedClient> searchByText(String searchText, Pageable pageable, String officeHierarchy, boolean activeOnly,
-            Integer legalFormValue) {
+            Integer legalFormValue, Long officeId) {
         /*
          * this whole thing can be replaced with Spring Data JPA 3+ with a findBy(Specification, Pageable) call but at
          * this point the upgrade is too costly
@@ -62,6 +62,9 @@ public class SearchingClientRepositoryImpl implements SearchingClientRepository
          */
         String hierarchyLikeValue = officeHierarchy + "%";
 
+        // Customers of other branches that hold an account at the caller's branch are listed here too.
+        final List<Long> linkedClientIds = clientIdsWithAccountAtBranch(hierarchyLikeValue);
+
         CriteriaBuilder cb = entityManager.getCriteriaBuilder();
         CriteriaQuery<SearchedClient> query = cb.createQuery(SearchedClient.class);
 
@@ -74,7 +77,8 @@ public class SearchingClientRepositoryImpl implements SearchingClientRepository
             Join<Client, ClientIdentifier> identity = r.join("identifiers", JoinType.LEFT);
 
             List<Predicate> predicates = new ArrayList<>();
-            predicates.add(cb.like(o.get("hierarchy"), hierarchyLikeValue));
+            final Predicate inHierarchy = cb.like(o.get("hierarchy"), hierarchyLikeValue);
+            predicates.add(linkedClientIds.isEmpty() ? inHierarchy : cb.or(inHierarchy, r.get("id").in(linkedClientIds)));
 
             String searchLikeValue = "%" + searchText + "%";
             predicates.add(cb.or(cb.like(r.get("accountNumber"), searchLikeValue), cb.like(r.get("cifNumber"), searchLikeValue),
@@ -93,6 +97,11 @@ public class SearchingClientRepositoryImpl implements SearchingClientRepository
                 predicates.add(cb.equal(r.get("legalForm"), legalFormValue));
             }
 
+            // Branch filter. ANDed with the hierarchy predicate above, so it can only narrow results.
+            if (officeId != null) {
+                predicates.add(cb.equal(o.get("id"), officeId));
+            }
+
             return cb.and(predicates.toArray(new Predicate[0]));
         };
         criteriaQueryFactory.applySpecificationToCriteria(root, spec, query);
@@ -108,4 +117,27 @@ public class SearchingClientRepositoryImpl implements SearchingClientRepository
 
         return criteriaQueryFactory.readPage(queryToExecute, Client.class, pageable, spec);
     }
+
+    /**
+     * Ids of clients holding an account (savings, fixed or recurring deposit, or current) at an office at or below the
+     * given hierarchy pattern, whatever office the client itself belongs to. Only accounts opened at a branch other than
+     * the client's carry their own office, so this is empty for a branch with no such customers, and for Head Office.
+     * Being linked to a branch is deliberately not enough to be listed there.
+     */
+    @SuppressWarnings("unchecked")
+    private List<Long> clientIdsWithAccountAtBranch(final String hierarchyLikeValue) {
+        final List<Object> rows = entityManager.createNativeQuery(
+                "SELECT sa.client_id FROM m_savings_account sa JOIN m_office ao ON ao.id = sa.office_id "
+                        + "WHERE sa.client_id IS NOT NULL AND ao.hierarchy LIKE ?1 "
+                        + "UNION SELECT ca.client_id FROM m_current_account ca JOIN m_office co ON co.id = ca.office_id "
+                        + "WHERE ca.client_id IS NOT NULL AND co.hierarchy LIKE ?2")
+                // Positional, not named: EclipseLink passes a native query's ":h" to PostgreSQL as written, which fails
+                // with a syntax error and took the whole client list down with it.
+                .setParameter(1, hierarchyLikeValue).setParameter(2, hierarchyLikeValue).getResultList();
+        final List<Long> ids = new ArrayList<>(rows.size());
+        for (final Object row : rows) {
+            ids.add(((Number) row).longValue());
+        }
+        return ids;
+    }
 }

fineract-core/src/main/java/org/apache/fineract/portfolio/note/domain/NoteType.java

@@ -32,6 +32,7 @@ public enum NoteType {
     GROUP(600, "noteType.group", "groups", "Group note"), //
     SHARE_ACCOUNT(700, "noteType.shares", "accounts/share", "Share account note"), //
     SAVINGS_TRANSACTION(800, "noteType.savings.transaction", "savingsTransactions", "Savings transaction note"), //
+    CURRENT_ACCOUNT(900, "noteType.currentaccount", "currentaccounts", "Current account note"), //
     ;
 
     public static final NoteType[] VALUES = values();

fineract-current-product/src/main/java/org/apache/fineract/portfolio/currentaccount/service/CurrentAccountReadPlatformService.java

@@ -28,10 +28,22 @@ public interface CurrentAccountReadPlatformService {
 
     Map<String, Object> retrieveOneTransaction(Long accountId, Long transactionId);
 
+    /** The account's charges from m_current_account_charge; chargeStatus is all, active or inactive. */
+    List<Map<String, Object>> retrieveCharges(Long accountId, String chargeStatus);
+
+    Map<String, Object> retrieveCharge(Long accountId, Long accountChargeId);
+
+    /** Template for adding a charge: the active current-account charges in the account's currency. */
+    Map<String, Object> retrieveChargeTemplate(Long accountId);
+
     List<Map<String, Object>> retrieveAll();
 
     List<Map<String, Object>> retrieveAll(Integer offset, Integer limit, String accountNo, String clientName);
 
     List<Map<String, Object>> retrieveAll(Integer offset, Integer limit, String accountNo, String clientName,
             String status, LocalDate fromDate, LocalDate toDate, LocalDate asOnDate);
+
+    /** As above; with {@code overdraftOnly}, only the Cash Credit accounts - those that allow an overdraft. */
+    List<Map<String, Object>> retrieveAll(Integer offset, Integer limit, String accountNo, String clientName,
+            String status, LocalDate fromDate, LocalDate toDate, LocalDate asOnDate, boolean overdraftOnly);
 }

fineract-provider/src/main/java/org/apache/fineract/accounting/interbranch/api/InterBranchTransferApiResource.java

@@ -0,0 +1,197 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.accounting.interbranch.api;
+
+import com.google.gson.Gson;
+import com.google.gson.GsonBuilder;
+import com.google.gson.JsonArray;
+import com.google.gson.JsonElement;
+import com.google.gson.JsonObject;
+import jakarta.ws.rs.GET;
+import jakarta.ws.rs.Path;
+import jakarta.ws.rs.PathParam;
+import jakarta.ws.rs.Produces;
+import jakarta.ws.rs.core.MediaType;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.LinkedHashSet;
+import java.util.List;
+import java.util.Map;
+import java.util.Set;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Component;
+
+/**
+ * Tells a person looking at one ledger transaction whether it is one branch's part of a transfer between branches.
+ *
+ * <p>
+ * A transfer between accounts at different branches is posted as one ledger transaction per branch, joined through the
+ * Liability Transfer account. Looking at either part on its own shows only two ledger lines, with nothing to say it has
+ * another part in another branch. The bank transfer log records the ledger ids of every part, so given any one of them
+ * this reports the whole transfer: who it moved money from and to, in which branches, and who raised and approved it.
+ */
+@Path("/v1/accounting/interbranchtransfers")
+@Component
+@RequiredArgsConstructor
+@Produces(MediaType.APPLICATION_JSON)
+public class InterBranchTransferApiResource {
+
+    private final PlatformSecurityContext context;
+    private final JdbcTemplate jdbcTemplate;
+    private final Gson gson = new GsonBuilder().serializeNulls().create();
+
+    @GET
+    @Path("{transactionId}")
+    public String retrieve(@PathParam("transactionId") final String transactionId) {
+        this.context.authenticatedUser().validateHasReadPermission("JOURNALENTRY");
+
+        // Ledger transaction ids are short alphanumeric strings; anything else cannot be one.
+        if (transactionId == null || !transactionId.matches("[A-Za-z0-9_-]{1,50}")) {
+            return notInterBranch();
+        }
+
+        final List<Map<String, Object>> logs = this.jdbcTemplate.queryForList(
+                "SELECT voucher_no, total_amount, gl_txn_id, debit_entries, credit_entries, status FROM m_bank_transfer_log "
+                        + "WHERE (',' || gl_txn_id || ',') LIKE ? ORDER BY id DESC LIMIT 1",
+                "%," + transactionId + ",%");
+        if (logs.isEmpty()) {
+            return notInterBranch();
+        }
+        final Map<String, Object> log = logs.get(0);
+
+        final List<Map<String, Object>> from = legsOf(log.get("debit_entries"));
+        final List<Map<String, Object>> to = legsOf(log.get("credit_entries"));
+
+        final Set<Object> branchIds = new LinkedHashSet<>();
+        for (final Map<String, Object> leg : from) {
+            branchIds.add(leg.get("branchId"));
+        }
+        for (final Map<String, Object> leg : to) {
+            branchIds.add(leg.get("branchId"));
+        }
+        branchIds.remove(null);
+        if (branchIds.size() < 2) {
+            return notInterBranch();
+        }
+
+        final Map<String, Object> out = new LinkedHashMap<>();
+        out.put("interBranch", true);
+        out.put("voucherNo", log.get("voucher_no"));
+        out.put("amount", log.get("total_amount"));
+        out.put("status", log.get("status"));
+        out.put("thisTransactionId", transactionId);
+        out.put("from", from);
+        out.put("to", to);
+        out.put("parts", partsOf(String.valueOf(log.get("gl_txn_id"))));
+
+        // Raised and approved by: the clerk's request, when the transfer went through approval.
+        final List<Map<String, Object>> requests = this.jdbcTemplate.queryForList(
+                "SELECT clerk_name, manager_name, submitted_at, actioned_at FROM m_clerk_disbursement_request WHERE voucher_no = ? "
+                        + "ORDER BY id DESC LIMIT 1",
+                log.get("voucher_no"));
+        if (!requests.isEmpty()) {
+            final Map<String, Object> request = requests.get(0);
+            out.put("raisedBy", request.get("clerk_name"));
+            out.put("raisedAt", isoOf(request.get("submitted_at")));
+            out.put("approvedBy", request.get("manager_name"));
+            out.put("approvedAt", isoOf(request.get("actioned_at")));
+        }
+        return this.gson.toJson(out);
+    }
+
+    private String notInterBranch() {
+        return "{\"interBranch\":false}";
+    }
+
+    /** Each account on one side of the transfer, with the branch its books are in. */
+    private List<Map<String, Object>> legsOf(final Object storedJson) {
+        final List<Map<String, Object>> legs = new ArrayList<>();
+        if (storedJson == null) {
+            return legs;
+        }
+        final JsonArray entries = this.gson.fromJson(String.valueOf(storedJson), JsonArray.class);
+        for (final JsonElement element : entries) {
+            final JsonObject entry = element.getAsJsonObject();
+            final Map<String, Object> leg = new LinkedHashMap<>();
+            leg.put("accountNo", text(entry, "accountNo"));
+            leg.put("accountName", text(entry, "accountName"));
+            leg.put("amount", text(entry, "amount"));
+            final Long accountId = entry.has("savingsAccountId") && !entry.get("savingsAccountId").isJsonNull()
+                    ? entry.get("savingsAccountId").getAsLong()
+                    : null;
+            final Map<String, Object> branch = accountId == null ? null : branchOfAccount(text(entry, "accountType"), accountId);
+            leg.put("branchId", branch == null ? null : ((Number) branch.get("id")).longValue());
+            leg.put("branchName", branch == null ? null : branch.get("name"));
+            legs.add(leg);
+        }
+        return legs;
+    }
+
+    /** One entry per ledger transaction of the transfer, with the branch it was posted in. */
+    private List<Map<String, Object>> partsOf(final String glTxnIds) {
+        final List<Map<String, Object>> parts = new ArrayList<>();
+        for (final String id : glTxnIds.split(",")) {
+            final String ledgerId = id.trim();
+            if (ledgerId.isEmpty()) {
+                continue;
+            }
+            final List<Map<String, Object>> offices = this.jdbcTemplate.queryForList(
+                    "SELECT DISTINCT o.id, o.name FROM acc_gl_journal_entry je JOIN m_office o ON o.id = je.office_id "
+                            + "WHERE je.transaction_id = ?",
+                    ledgerId);
+            final Map<String, Object> part = new LinkedHashMap<>();
+            part.put("transactionId", ledgerId);
+            part.put("branchId", offices.isEmpty() ? null : ((Number) offices.get(0).get("id")).longValue());
+            part.put("branchName", offices.isEmpty() ? null : offices.get(0).get("name"));
+            parts.add(part);
+        }
+        return parts;
+    }
+
+    /**
+     * The branch an account's books are in: its own office when it was opened at another branch than the client's,
+     * otherwise the client's (or group's). A current account is its own table with its own ids.
+     */
+    private Map<String, Object> branchOfAccount(final String accountType, final Long accountId) {
+        final String sql = "CURRENT".equalsIgnoreCase(accountType)
+                ? "SELECT o.id, o.name FROM m_current_account ca LEFT JOIN m_client c ON c.id = ca.client_id "
+                        + "JOIN m_office o ON o.id = COALESCE(ca.office_id, c.office_id) WHERE ca.id = ?"
+                : "SELECT o.id, o.name FROM m_savings_account sa LEFT JOIN m_client c ON c.id = sa.client_id "
+                        + "LEFT JOIN m_group g ON g.id = sa.group_id "
+                        + "JOIN m_office o ON o.id = COALESCE(sa.office_id, c.office_id, g.office_id) WHERE sa.id = ?";
+        return this.jdbcTemplate.queryForList(sql, accountId).stream().findFirst().orElse(null);
+    }
+
+    private static String text(final JsonObject object, final String name) {
+        final JsonElement element = object.get(name);
+        return element == null || element.isJsonNull() ? null : element.getAsString();
+    }
+
+    private static String isoOf(final Object value) {
+        if (value == null) {
+            return null;
+        }
+        if (value instanceof java.sql.Timestamp) {
+            return ((java.sql.Timestamp) value).toLocalDateTime().toString();
+        }
+        return String.valueOf(value).replace(' ', 'T');
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/accounting/interbranch/service/InterBranchCashService.java

@@ -0,0 +1,162 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.accounting.interbranch.service;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.time.ZoneOffset;
+import java.util.List;
+import java.util.Map;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.accounting.glaccount.validation.GLAccountTransactionGuard;
+import org.apache.fineract.accounting.journalentry.service.LedgerTransactionId;
+import org.apache.fineract.accounting.journalentry.service.LedgerTxnPrefix;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.useradministration.domain.AppUser;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+
+/**
+ * Keeps a branch's cash ledger true when a cashier takes or pays cash for an account held at another branch.
+ *
+ * <p>
+ * A savings deposit or withdrawal always posts its ledger entries in the branch the account is held at, because that is
+ * where the account's books are. The cash itself, though, is in the drawer of whichever cashier handled it. When that
+ * cashier sits at a different branch, the account's branch would show cash it never received (or paid), and the
+ * cashier's branch would hold cash its ledger does not know about.
+ *
+ * <p>
+ * This moves the cash leg to the cashier's branch, through the Liability Transfer account, exactly as a transfer
+ * between two branches' accounts is booked: the account's branch reverses the cash line against Liability Transfer, and
+ * the cashier's branch books the same cash line against it. Each branch's books balance on their own and the bank's
+ * total does not change. A cashier at the account's own branch, or a user who is not a cashier, changes nothing.
+ */
+@Service
+@RequiredArgsConstructor
+@Slf4j
+public class InterBranchCashService {
+
+    private static final int FINANCIAL_ACTIVITY_LIABILITY_TRANSFER = 200;
+    private static final int CREDIT = 1;
+    private static final int DEBIT = 2;
+
+    private final PlatformSecurityContext context;
+    private final JdbcTemplate jdbcTemplate;
+
+    /**
+     * @param savingsTransactionId
+     *            the deposit or withdrawal just posted
+     * @param accountOfficeId
+     *            the branch the account is held at, where that posting was booked
+     * @param deposit
+     *            true for cash received, false for cash paid out
+     */
+    public void moveCashLegToCashierBranch(final Long savingsTransactionId, final Long accountOfficeId, final String accountNo,
+            final BigDecimal amount, final LocalDate transactionDate, final boolean deposit) {
+        final AppUser user = this.context.authenticatedUser();
+        if (user.getOffice() == null || accountOfficeId == null || savingsTransactionId == null) {
+            return;
+        }
+        if (!isCashier(user.getId())) {
+            return;
+        }
+        moveCashLegToBranch(savingsTransactionId, accountOfficeId, user.getOffice().getId(), accountNo, amount, transactionDate, deposit);
+    }
+
+    /**
+     * Same as {@link #moveCashLegToCashierBranch}, for a posting made by someone other than the cashier who handled the
+     * cash, such as a manager approving a deposit a cashier took earlier. The branch the cash is in is given.
+     */
+    public void moveCashLegToBranch(final Long savingsTransactionId, final Long accountOfficeId, final Long cashierOfficeId,
+            final String accountNo, final BigDecimal amount, final LocalDate transactionDate, final boolean deposit) {
+        final AppUser user = this.context.authenticatedUser();
+        if (cashierOfficeId == null || accountOfficeId == null || savingsTransactionId == null
+                || cashierOfficeId.equals(accountOfficeId)) {
+            return;
+        }
+
+        // The cash line of the posting just made: the debit of a deposit, the credit of a withdrawal.
+        final List<Map<String, Object>> cashLines = this.jdbcTemplate.queryForList(
+                "SELECT account_id, currency_code FROM acc_gl_journal_entry WHERE savings_transaction_id = ? AND type_enum = ? "
+                        + "AND amount = ? AND reversed = false ORDER BY id DESC",
+                savingsTransactionId, deposit ? DEBIT : CREDIT, amount);
+        if (cashLines.isEmpty()) {
+            log.warn("No cash line found for savings transaction {}; its cash was not moved to the cashier's branch",
+                    savingsTransactionId);
+            return;
+        }
+        final Long cashGlId = ((Number) cashLines.get(0).get("account_id")).longValue();
+        final String currencyCode = String.valueOf(cashLines.get(0).get("currency_code"));
+        final Long suspenseGlId = liabilityTransferGlId();
+
+        final String note = (deposit ? "Inter-branch cash deposit" : "Inter-branch cash withdrawal") + " | A/C " + accountNo
+                + " | savings txn " + savingsTransactionId + " | cashier " + user.getUsername() + " | via Liability Transfer";
+
+        // Account's branch: take the cash line back out. A deposit's was Dr cash, so Cr cash; a withdrawal's was Cr cash.
+        post(accountOfficeId, cashGlId, deposit ? CREDIT : DEBIT, suspenseGlId, deposit ? DEBIT : CREDIT, amount, currencyCode,
+                transactionDate, user.getId(), note);
+        // Cashier's branch: the cash really moved here.
+        post(cashierOfficeId, cashGlId, deposit ? DEBIT : CREDIT, suspenseGlId, deposit ? CREDIT : DEBIT, amount, currencyCode,
+                transactionDate, user.getId(), note);
+    }
+
+    private boolean isCashier(final Long userId) {
+        final Integer count = this.jdbcTemplate.queryForObject("SELECT COUNT(*) FROM m_cashiers mc JOIN m_staff ms ON ms.id = mc.staff_id "
+                + "JOIN m_appuser au ON au.staff_id = ms.id WHERE au.id = ?", Integer.class, userId);
+        return count != null && count > 0;
+    }
+
+    private Long liabilityTransferGlId() {
+        final List<Long> ids = this.jdbcTemplate.queryForList(
+                "SELECT gl_account_id FROM acc_gl_financial_activity_account WHERE financial_activity_type = ?", Long.class,
+                FINANCIAL_ACTIVITY_LIABILITY_TRANSFER);
+        if (ids.isEmpty()) {
+            throw new IllegalStateException("A cash deposit or withdrawal for another branch's account needs the Liability Transfer "
+                    + "account mapped under Accounting > Financial Activity Mappings.");
+        }
+        return ids.get(0);
+    }
+
+    /** One balanced entry in one branch: the cash line and its Liability Transfer counterpart. */
+    private void post(final Long officeId, final Long cashGlId, final int cashType, final Long suspenseGlId, final int suspenseType,
+            final BigDecimal amount, final String currencyCode, final LocalDate entryDate, final long userId, final String note) {
+        final String txnId = LedgerTransactionId.next(this.jdbcTemplate, LedgerTxnPrefix.INTER_BRANCH_CASH);
+        final LocalDateTime now = LocalDateTime.now(DateUtils.getDateTimeZoneOfTenant());
+        insert(officeId, cashGlId, cashType, amount, txnId, entryDate, userId, now, currencyCode, note);
+        insert(officeId, suspenseGlId, suspenseType, amount, txnId, entryDate, userId, now, currencyCode, note);
+    }
+
+    private void insert(final Long officeId, final Long glAccountId, final int typeEnum, final BigDecimal amount, final String txnId,
+            final LocalDate entryDate, final long userId, final LocalDateTime now, final String currencyCode, final String description) {
+        GLAccountTransactionGuard.assertPostable(this.jdbcTemplate, glAccountId);
+        final java.time.OffsetDateTime utc = now.atZone(DateUtils.getDateTimeZoneOfTenant()).toOffsetDateTime()
+                .withOffsetSameInstant(ZoneOffset.UTC);
+        this.jdbcTemplate.update(
+                "INSERT INTO acc_gl_journal_entry (account_id, office_id, currency_code, transaction_id, reversed, manual_entry, "
+                        + " entry_date, type_enum, amount, description, created_by, last_modified_by, created_date, lastmodified_date, "
+                        + " is_running_balance_calculated, office_running_balance, organization_running_balance, submitted_on_date, "
+                        + " transaction_date, created_on_utc, last_modified_on_utc) "
+                        + "VALUES (?,?,?,?,false,true,?,?,?,?,?,?,?,?,false,0,0,?,?,?,?)",
+                glAccountId, officeId, currencyCode, txnId, java.sql.Date.valueOf(entryDate), typeEnum, amount, description, userId, userId,
+                now, now, java.sql.Date.valueOf(entryDate), java.sql.Date.valueOf(entryDate), utc, utc);
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/accounting/journalentry/service/LedgerTxnPrefix.java

@@ -74,12 +74,16 @@ public final class LedgerTxnPrefix {
     public static final String CASH_MIGRATION = "CSHMIG";
     /** Rounding difference on a clerk's day closure. */
     public static final String CLOSURE_ROUNDING = "CLSRND";
+    /** Cash line of a deposit or withdrawal moved to the cashier's branch, when the account is held at another. */
+    public static final String INTER_BRANCH_CASH = "IBCASH";
 
     // ── Year end ──────────────────────────────────────────────────────────────
     /** Year-end transfer of income into the profit account. */
     public static final String YEAR_END_PROFIT = "YEPFT";
     /** Year-end closure of an income or expense account. */
     public static final String YEAR_END_CLOSE = "YECLS";
+    /** Appropriation of a closed year's profit into the reserve funds. */
+    public static final String PROFIT_APPROPRIATION = "PRAPP";
 
     // ── Savings ───────────────────────────────────────────────────────────────
     /** Pooled savings interest posting for one product and date. */

fineract-provider/src/main/java/org/apache/fineract/accounting/yearend/service/IncomeProfitTransferService.java

@@ -366,7 +366,7 @@ public class IncomeProfitTransferService {
         return jdbcTemplate.queryForObject("SELECT id FROM m_office ORDER BY hierarchy LIMIT 1", Long.class);
     }
 
-    private String resolveCurrency(final Long glAccountId) {
+    public String resolveCurrency(final Long glAccountId) {
         try {
             final String code = jdbcTemplate.queryForObject(
                     "SELECT currency_code FROM acc_gl_journal_entry WHERE account_id = ? ORDER BY id DESC LIMIT 1", String.class,
@@ -377,7 +377,8 @@ public class IncomeProfitTransferService {
         }
     }
 
-    private void insertEntry(final Long officeId, final Long glAccountId, final int typeEnum, final BigDecimal amount, final String txnId,
+    /** Writes one journal entry leg. Shared with the profit appropriation posting so both year-end steps post alike. */
+    public void insertEntry(final Long officeId, final Long glAccountId, final int typeEnum, final BigDecimal amount, final String txnId,
             final LocalDate entryDate, final Long userId, final LocalDateTime now, final String currencyCode, final String description) {
         GLAccountTransactionGuard.assertPostable(jdbcTemplate, glAccountId);
         jdbcTemplate.update(

fineract-provider/src/main/java/org/apache/fineract/infrastructure/core/config/SecurityConfig.java

@@ -238,6 +238,11 @@ public class SecurityConfig {
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_READ, "READ_LOANTRANSACTIONNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.GET, "/api/*/savings/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_READ, "READ_SAVINGNOTE")
+                    // current accounts are deposit accounts: their notes use the savings-note permissions
+                    .requestMatchers(API_MATCHER.matcher(HttpMethod.GET, "/api/*/currentaccounts/*/notes"))
+                    .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_READ, "READ_SAVINGNOTE")
+                    .requestMatchers(API_MATCHER.matcher(HttpMethod.GET, "/api/*/currentaccounts/*/notes/*"))
+                    .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_READ, "READ_SAVINGNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.GET, "/api/*/groups/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_READ, "READ_GROUPNOTE")
                     // notes: create
@@ -249,6 +254,8 @@ public class SecurityConfig {
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "CREATE_LOANTRANSACTIONNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.POST, "/api/*/savings/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "CREATE_SAVINGNOTE")
+                    .requestMatchers(API_MATCHER.matcher(HttpMethod.POST, "/api/*/currentaccounts/*/notes"))
+                    .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "CREATE_SAVINGNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.POST, "/api/*/groups/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "CREATE_GROUPNOTE")
                     // notes: update
@@ -260,6 +267,8 @@ public class SecurityConfig {
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "UPDATE_LOANTRANSACTIONNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.PUT, "/api/*/savings/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "UPDATE_SAVINGNOTE")
+                    .requestMatchers(API_MATCHER.matcher(HttpMethod.PUT, "/api/*/currentaccounts/*/notes/*"))
+                    .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "UPDATE_SAVINGNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.PUT, "/api/*/groups/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "UPDATE_GROUPNOTE")
                     // notes: delete
@@ -271,6 +280,8 @@ public class SecurityConfig {
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "DELETE_LOANTRANSACTIONNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.DELETE, "/api/*/savings/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "DELETE_SAVINGNOTE")
+                    .requestMatchers(API_MATCHER.matcher(HttpMethod.DELETE, "/api/*/currentaccounts/*/notes/*"))
+                    .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "DELETE_SAVINGNOTE")
                     .requestMatchers(API_MATCHER.matcher(HttpMethod.DELETE, "/api/*/groups/*/notes"))
                     .hasAnyAuthority(ALL_FUNCTIONS, ALL_FUNCTIONS_WRITE, "DELETE_GROUPNOTE")
                     // document: clients

fineract-provider/src/main/java/org/apache/fineract/portfolio/accountdetails/service/AccountDetailsReadPlatformServiceJpaRepositoryImpl.java

@@ -361,9 +361,15 @@ public class AccountDetailsReadPlatformServiceJpaRepositoryImpl implements Accou
             // Renewal-chain identity for Fixed Deposits: the stable customer-facing FD number and
             // this row's cycle within the chain, so a client's account list can collapse a renewed
             // FD into one entry rather than listing every term as a separate account.
-            accountsSummary.append("dtp.fd_account_number as fdAccountNumber, dtp.renewal_cycle_no as renewalCycleNo ");
+            accountsSummary.append("dtp.fd_account_number as fdAccountNumber, dtp.renewal_cycle_no as renewalCycleNo, ");
+            // The branch the account is held at: its own office when opened at another branch, else the client's or group's.
+            accountsSummary.append("acct_office.id as accountOfficeId, acct_office.name as accountOfficeName ");
             accountsSummary.append("from m_savings_account sa ");
             accountsSummary.append("join m_savings_product as p on p.id = sa.product_id ");
+            accountsSummary.append("left join m_client acct_client on acct_client.id = sa.client_id ");
+            accountsSummary.append("left join m_group acct_group on acct_group.id = sa.group_id ");
+            accountsSummary.append(
+                    "left join m_office acct_office on acct_office.id = coalesce(sa.office_id, acct_client.office_id, acct_group.office_id) ");
             accountsSummary.append("left join m_deposit_account_term_and_preclosure dtp on dtp.savings_account_id = sa.id ");
             accountsSummary.append("join m_currency curr on curr.code = sa.currency_code ");
             accountsSummary.append("left join m_appuser sbu on sbu.id = sa.submittedon_userid ");
@@ -464,9 +470,12 @@ public class AccountDetailsReadPlatformServiceJpaRepositoryImpl implements Accou
             final String fdAccountNumber = rs.getString("fdAccountNumber");
             final Integer renewalCycleNo = JdbcSupport.getInteger(rs, "renewalCycleNo");
 
+            final Long accountOfficeId = JdbcSupport.getLong(rs, "accountOfficeId");
+            final String accountOfficeName = rs.getString("accountOfficeName");
+
             return new SavingsAccountSummaryData(id, accountNo, externalId, productId, productName, shortProductName, status, currency,
                     accountBalance, onHoldFunds, onHoldAmount, availableBalance, accountTypeData, timeline, depositTypeData, subStatus,
-                    lastActiveTransactionDate, fdAccountNumber, renewalCycleNo);
+                    lastActiveTransactionDate, fdAccountNumber, renewalCycleNo, accountOfficeId, accountOfficeName);
         }
     }
 
@@ -496,9 +505,13 @@ public class AccountDetailsReadPlatformServiceJpaRepositoryImpl implements Accou
             sb.append("ca.currency_code as currencyCode, ca.currency_digits as currencyDigits, ca.currency_multiplesof as inMultiplesOf, ");
             sb.append("curr.name as currencyName, curr.internationalized_name_code as currencyNameCode, ");
             sb.append("curr.display_symbol as currencyDisplaySymbol, ");
-            sb.append("ca.product_id as productId, cp.name as productName, cp.short_name as shortProductName ");
+            sb.append("ca.product_id as productId, cp.name as productName, cp.short_name as shortProductName, ");
+            // The branch the account is held at: its own office, else the client's.
+            sb.append("acct_office.id as accountOfficeId, acct_office.name as accountOfficeName ");
             sb.append("from m_current_account ca ");
             sb.append("join m_current_product cp on cp.id = ca.product_id ");
+            sb.append("left join m_client acct_client on acct_client.id = ca.client_id ");
+            sb.append("left join m_office acct_office on acct_office.id = coalesce(ca.office_id, acct_client.office_id) ");
             sb.append("join m_currency curr on curr.code = ca.currency_code ");
             sb.append("left join m_appuser sbu on sbu.id = ca.submittedon_userid ");
             sb.append("left join m_appuser rbu on rbu.id = ca.rejectedon_userid ");
@@ -578,10 +591,13 @@ public class AccountDetailsReadPlatformServiceJpaRepositoryImpl implements Accou
 
             final EnumOptionData depositTypeData = SavingsEnumerations.depositType(400);
 
+            final Long accountOfficeId = JdbcSupport.getLong(rs, "accountOfficeId");
+            final String accountOfficeName = rs.getString("accountOfficeName");
+
             // Current accounts have no deposit term, so no FD renewal chain to report.
             return new SavingsAccountSummaryData(id, accountNo, externalId, productId, productName, shortProductName, status, currency,
                     accountBalance, onHoldFunds, null, accountBalance, accountTypeData, timeline, depositTypeData, subStatus, activatedOnDate,
-                    null, null);
+                    null, null, accountOfficeId, accountOfficeName);
         }
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/almreturn/api/AlmMaturityBreakdownApiResource.java

@@ -0,0 +1,672 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.almreturn.api;
+
+import com.google.gson.Gson;
+import jakarta.ws.rs.BadRequestException;
+import jakarta.ws.rs.GET;
+import jakarta.ws.rs.Path;
+import jakarta.ws.rs.Produces;
+import jakarta.ws.rs.QueryParam;
+import jakarta.ws.rs.core.MediaType;
+import java.math.BigDecimal;
+import java.sql.Date;
+import java.time.LocalDate;
+import java.time.temporal.ChronoUnit;
+import java.util.ArrayList;
+import java.util.Collections;
+import java.util.Comparator;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import java.util.regex.Matcher;
+import java.util.regex.Pattern;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Component;
+
+/**
+ * The fixed-term part of the Structural Liquidity Statement: what the bank's customers' Fixed
+ * Deposits, Recurring Deposits and term loans add up to in each residual-maturity bucket, counted
+ * from an as-on date.
+ *
+ * <h3>How each figure is slotted</h3>
+ *
+ * <ul>
+ * <li><b>Fixed and Recurring Deposits</b> (outflow): the account balance, on the deposit's maturity
+ * date. RBI slots term deposits by residual maturity; accrued interest is a separate line of the
+ * statement ("Interest Payable"), so it is not added here. A deposit already at or past its
+ * maturity is an overdue liability and goes in the first bucket.</li>
+ * <li><b>Term loans</b> (inflow): each unpaid instalment's principal, on that instalment's due date -
+ * RBI asks for the interim cash flows, not the whole loan in one bucket. An instalment already due
+ * is overdue: one that fell due less than a month ago goes in the "recent" bucket and an older one
+ * in the "old" bucket. Both bucket positions are parameters, because they are the bank's
+ * Overdue Receivables rule and not something this code should decide.</li>
+ * <li><b>Not slotted by date</b>, reported on their own so they are not silently lost: NPA loans (RBI
+ * slots them by classification, not by instalment) and cash-credit / overdraft / demand loans (their
+ * stored schedule is a synthetic equal-instalment one, not a real repayment pattern).</li>
+ * </ul>
+ *
+ * <h3>What this does not cover</h3>
+ *
+ * The bank's own placements and borrowings - FDs with other banks, investments, borrowings - have no
+ * register in the system, only ledger balances, so there is nothing to slot by date. The response
+ * says so rather than leaving them out silently.
+ *
+ * <h3>As-on date</h3>
+ *
+ * Accounts are read in their state today. The as-on date only decides where a maturity falls
+ * relative to it; it does not rebuild what the books looked like on an earlier day.
+ *
+ * <h3>Buckets</h3>
+ *
+ * The bucket edges arrive from the caller, since the bank edits them. {@code buckets=14d,28d,3m,6m,1y,3y,5y}
+ * means the first bucket ends 14 days out, the second 28 days out, the third 3 calendar months out
+ * and so on, with a last bucket that has no end. Months and years are calendar ones.
+ */
+@Path("/v1/almreturn/maturity-breakdown")
+@Component
+@RequiredArgsConstructor
+@Produces({ MediaType.APPLICATION_JSON })
+public class AlmMaturityBreakdownApiResource {
+
+    /** Same audience as the other RBI returns, so no separate permission is introduced for it. */
+    private static final String RESOURCE_NAME_FOR_PERMISSION = "OSSRETURN";
+
+    /** The bucket edges used when the caller names none: RBI's non-scheduled UCB structure. */
+    private static final String DEFAULT_BUCKETS = "14d,28d,3m,6m,1y,3y,5y";
+
+    private static final int FIXED_DEPOSIT = 200;
+    private static final int RECURRING_DEPOSIT = 300;
+
+    /** SavingsAccountStatusType ACTIVE and MATURED: a matured deposit is still a liability until closed or renewed. */
+    private static final int SAVINGS_ACTIVE = 300;
+    private static final int SAVINGS_MATURED = 800;
+
+    /** LoanStatus.ACTIVE. */
+    private static final int LOAN_ACTIVE = 300;
+
+    private static final Pattern EDGE = Pattern.compile("^(\\d{1,4})([dmy])$");
+
+    private final JdbcTemplate jdbcTemplate;
+    private final PlatformSecurityContext context;
+    private final Gson gson = new Gson();
+
+    @GET
+    public String retrieve(@QueryParam("asOnDate") final String asOnDateParam, @QueryParam("officeId") final Long officeId,
+            @QueryParam("buckets") final String bucketsParam, @QueryParam("overdueRecentBucket") final Integer overdueRecentBucket,
+            @QueryParam("overdueOldBucket") final Integer overdueOldBucket) {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+
+        final LocalDate asOn = parseDate(asOnDateParam);
+        final List<LocalDate> limits = parseLimits(asOn, bucketsParam == null || bucketsParam.isBlank() ? DEFAULT_BUCKETS : bucketsParam);
+        final int bucketCount = limits.size() + 1;
+        final int recent = clampBucket(overdueRecentBucket, 0, bucketCount);
+        final int old = clampBucket(overdueOldBucket, 2, bucketCount);
+        final String hierarchy = scopeHierarchy(officeId) + "%";
+
+        final List<Map<String, Object>> groups = new ArrayList<>();
+        groups.add(depositGroup("FD", "Fixed Deposits", FIXED_DEPOSIT, asOn, limits, hierarchy));
+        groups.add(depositGroup("RD", "Recurring Deposits", RECURRING_DEPOSIT, asOn, limits, hierarchy));
+        groups.add(termLoanGroup(asOn, limits, hierarchy, recent, old));
+
+        final Map<String, Object> response = new LinkedHashMap<>();
+        response.put("asOnDate", asOn.toString());
+        response.put("officeId", officeId);
+        response.put("bucketCount", bucketCount);
+        response.put("bucketEnds", limits.stream().map(LocalDate::toString).toList());
+        response.put("groups", groups);
+        response.put("notSlotted", List.of(npaLoans(hierarchy), revolvingLoans(hierarchy)));
+        response.put("notes", List.of(
+                "Deposits are slotted by their balance on the maturity date; accrued interest belongs to the Interest Payable line.",
+                "Term loans are slotted instalment by instalment (principal only); accrued interest belongs to the Interest Receivable line.",
+                "Accounts are read in their state today; the as-on date only decides where a maturity falls.",
+                "The bank's own FDs with other banks, investments and borrowings have no register, so they are not part of this breakdown."));
+        return this.gson.toJson(response);
+    }
+
+    // ─────────────────────────── Deposits ───────────────────────────
+
+    private Map<String, Object> depositGroup(final String key, final String label, final int depositType, final LocalDate asOn,
+            final List<LocalDate> limits, final String hierarchy) {
+        final List<Map<String, Object>> rows = this.jdbcTemplate.queryForList("""
+                SELECT datp.maturity_date AS "d",
+                       sa.status_enum AS "st",
+                       COUNT(*) AS "n",
+                       COALESCE(SUM(sa.account_balance_derived), 0) AS "amt"
+                  FROM m_savings_account sa
+                  JOIN m_deposit_account_term_and_preclosure datp ON datp.savings_account_id = sa.id
+                  LEFT JOIN m_client c ON c.id = sa.client_id
+                  LEFT JOIN m_group g ON g.id = sa.group_id
+                  JOIN m_office o ON o.id = COALESCE(sa.office_id, c.office_id, g.office_id)
+                 WHERE sa.deposit_type_enum = ?
+                   AND sa.status_enum IN (?, ?)
+                   AND o.hierarchy LIKE ?
+                 GROUP BY datp.maturity_date, sa.status_enum
+                """, depositType, SAVINGS_ACTIVE, SAVINGS_MATURED, hierarchy);
+
+        final BigDecimal[] buckets = zeros(limits.size() + 1);
+        long accounts = 0;
+        for (final Map<String, Object> row : rows) {
+            final long n = ((Number) row.get("n")).longValue();
+            final BigDecimal amount = (BigDecimal) row.get("amt");
+            accounts += n;
+            final Date maturity = (Date) row.get("d");
+            // A MATURED deposit is already past its date and still owed: the first bucket, whatever the date says.
+            final boolean matured = ((Number) row.get("st")).intValue() == SAVINGS_MATURED;
+            final int index = matured || maturity == null ? 0 : bucketIndex(asOn, maturity.toLocalDate(), limits);
+            buckets[index] = buckets[index].add(amount);
+        }
+        return group(key, label, "liability", accounts, buckets);
+    }
+
+    // ─────────────────────────── Loans ───────────────────────────
+
+    private Map<String, Object> termLoanGroup(final LocalDate asOn, final List<LocalDate> limits, final String hierarchy,
+            final int recentOverdueBucket, final int oldOverdueBucket) {
+        final List<Map<String, Object>> rows = this.jdbcTemplate.queryForList("""
+                SELECT rs.duedate AS "d",
+                       COALESCE(SUM(GREATEST(rs.principal_amount
+                                             - COALESCE(rs.principal_completed_derived, 0)
+                                             - COALESCE(rs.principal_writtenoff_derived, 0), 0)), 0) AS "amt"
+                  FROM m_loan_repayment_schedule rs
+                  JOIN m_loan l ON l.id = rs.loan_id
+                  LEFT JOIN m_client c ON c.id = l.client_id
+                  LEFT JOIN m_group g ON g.id = l.group_id
+                  JOIN m_office o ON o.id = COALESCE(c.office_id, g.office_id)
+                 WHERE l.loan_status_id = ?
+                   AND COALESCE(l.is_npa, false) = false
+                   AND COALESCE(rs.completed_derived, false) = false
+                   AND NOT EXISTS (SELECT 1 FROM m_product_loan_advance_ext ext
+                                    WHERE ext.loan_product_id = l.product_id
+                                      AND (LOWER(ext.product_type_sub_group) IN ('cc', 'overdraft', 'kcc')
+                                           OR LOWER(ext.facility_type) IN ('demand', 'overdraft')))
+                   AND o.hierarchy LIKE ?
+                 GROUP BY rs.duedate
+                """, LOAN_ACTIVE, hierarchy);
+
+        final BigDecimal[] buckets = zeros(limits.size() + 1);
+        final LocalDate recentCutoff = asOn.minusMonths(1);
+        for (final Map<String, Object> row : rows) {
+            final LocalDate due = ((Date) row.get("d")).toLocalDate();
+            final BigDecimal amount = (BigDecimal) row.get("amt");
+            final int index;
+            if (due.isAfter(asOn)) {
+                index = bucketIndex(asOn, due, limits);
+            } else {
+                // Already due and unpaid. Under a month overdue is still expected shortly; older is not.
+                index = due.isAfter(recentCutoff) ? recentOverdueBucket : oldOverdueBucket;
+            }
+            buckets[index] = buckets[index].add(amount);
+        }
+
+        final Long loans = this.jdbcTemplate.queryForObject("""
+                SELECT COUNT(*)
+                  FROM m_loan l
+                  LEFT JOIN m_client c ON c.id = l.client_id
+                  LEFT JOIN m_group g ON g.id = l.group_id
+                  JOIN m_office o ON o.id = COALESCE(c.office_id, g.office_id)
+                 WHERE l.loan_status_id = ?
+                   AND COALESCE(l.is_npa, false) = false
+                   AND NOT EXISTS (SELECT 1 FROM m_product_loan_advance_ext ext
+                                    WHERE ext.loan_product_id = l.product_id
+                                      AND (LOWER(ext.product_type_sub_group) IN ('cc', 'overdraft', 'kcc')
+                                           OR LOWER(ext.facility_type) IN ('demand', 'overdraft')))
+                   AND o.hierarchy LIKE ?
+                """, Long.class, LOAN_ACTIVE, hierarchy);
+        return group("LOAN", "Term Loans (principal instalments)", "asset", loans == null ? 0 : loans, buckets);
+    }
+
+    /** NPA loans: RBI slots them by classification (sub-standard / doubtful / loss), not by instalment date. */
+    private Map<String, Object> npaLoans(final String hierarchy) {
+        return outstanding("NPA", "NPA loans", """
+                SELECT COUNT(*) AS "n", COALESCE(SUM(l.principal_outstanding_derived), 0) AS "amt"
+                  FROM m_loan l
+                  LEFT JOIN m_client c ON c.id = l.client_id
+                  LEFT JOIN m_group g ON g.id = l.group_id
+                  JOIN m_office o ON o.id = COALESCE(c.office_id, g.office_id)
+                 WHERE l.loan_status_id = ? AND COALESCE(l.is_npa, false) = true AND o.hierarchy LIKE ?
+                """, "Slotted by classification (sub-standard, doubtful, loss), net of provision, not by instalment date.",
+                hierarchy);
+    }
+
+    /** CC / OD / demand loans: the stored schedule is synthetic, so the volatile/core split rule applies instead. */
+    private Map<String, Object> revolvingLoans(final String hierarchy) {
+        return outstanding("REVOLVING", "CC / OD / demand loans", """
+                SELECT COUNT(*) AS "n", COALESCE(SUM(l.principal_outstanding_derived), 0) AS "amt"
+                  FROM m_loan l
+                  LEFT JOIN m_client c ON c.id = l.client_id
+                  LEFT JOIN m_group g ON g.id = l.group_id
+                  JOIN m_office o ON o.id = COALESCE(c.office_id, g.office_id)
+                 WHERE l.loan_status_id = ?
+                   AND COALESCE(l.is_npa, false) = false
+                   AND EXISTS (SELECT 1 FROM m_product_loan_advance_ext ext
+                                WHERE ext.loan_product_id = l.product_id
+                                  AND (LOWER(ext.product_type_sub_group) IN ('cc', 'overdraft', 'kcc')
+                                       OR LOWER(ext.facility_type) IN ('demand', 'overdraft')))
+                   AND o.hierarchy LIKE ?
+                """, "Split into a volatile and a core share by the bank's own rule; the stored instalment schedule is not a real repayment pattern.",
+                hierarchy);
+    }
+
+    /** One count-and-total line for loans that are reported apart from the date buckets. */
+    private Map<String, Object> outstanding(final String key, final String label, final String sql, final String why,
+            final String hierarchy) {
+        final Map<String, Object> row = this.jdbcTemplate.queryForMap(sql, LOAN_ACTIVE, hierarchy);
+        final Map<String, Object> line = new LinkedHashMap<>();
+        line.put("key", key);
+        line.put("label", label);
+        line.put("side", "asset");
+        line.put("accounts", ((Number) row.get("n")).longValue());
+        line.put("outstanding", row.get("amt"));
+        line.put("why", why);
+        return line;
+    }
+
+    // ─────────────────────────── Picking accounts one by one ───────────────────────────
+
+    /** How many matches one search returns. */
+    private static final int SEARCH_LIMIT = 25;
+
+    /** How many accounts one report may cover. */
+    private static final int SELECTED_LIMIT = 200;
+
+    /** A loan product whose stored schedule is not a real repayment pattern: cash credit, overdraft, demand. */
+    private static final String REVOLVING_PRODUCT = "EXISTS (SELECT 1 FROM m_product_loan_advance_ext ext"
+            + " WHERE ext.loan_product_id = l.product_id"
+            + " AND (LOWER(ext.product_type_sub_group) IN ('cc', 'overdraft', 'kcc') OR LOWER(ext.facility_type) IN ('demand', 'overdraft')))";
+
+    /**
+     * Find fixed deposits, recurring deposits and loans by account number or customer name, so a few of
+     * them can be picked and broken down by days.
+     *
+     * @param kind
+     *            FD, RD or LOAN to look in one kind only; empty to look in all three
+     */
+    @GET
+    @Path("search")
+    public String search(@QueryParam("q") final String q, @QueryParam("kind") final String kind,
+            @QueryParam("officeId") final Long officeId) {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+
+        final String text = q == null ? "" : q.trim().toLowerCase();
+        final List<Map<String, Object>> results = new ArrayList<>();
+        if (text.length() >= 2) {
+            final String like = "%" + text + "%";
+            final String hierarchy = scopeHierarchy(officeId) + "%";
+            final String wanted = kind == null ? "" : kind.trim().toUpperCase();
+            if (wanted.isEmpty() || "FD".equals(wanted)) {
+                results.addAll(searchDeposits(FIXED_DEPOSIT, "FD", like, hierarchy));
+            }
+            if (wanted.isEmpty() || "RD".equals(wanted)) {
+                results.addAll(searchDeposits(RECURRING_DEPOSIT, "RD", like, hierarchy));
+            }
+            if (wanted.isEmpty() || "LOAN".equals(wanted)) {
+                results.addAll(searchLoans(like, hierarchy));
+            }
+        }
+        final Map<String, Object> response = new LinkedHashMap<>();
+        response.put("results", results);
+        return this.gson.toJson(response);
+    }
+
+    /**
+     * The day-wise breakdown of the accounts that were picked: each deposit as one row on its maturity
+     * date, each loan as one row per unpaid instalment on its due date, every row with the days to that
+     * date from the as-on date and the bucket it falls in.
+     *
+     * @param accountsParam
+     *            the picked accounts as KIND:id pairs, for example FD:12,RD:5,LOAN:33
+     */
+    @GET
+    @Path("selected")
+    public String selected(@QueryParam("accounts") final String accountsParam, @QueryParam("asOnDate") final String asOnDateParam,
+            @QueryParam("officeId") final Long officeId, @QueryParam("buckets") final String bucketsParam,
+            @QueryParam("overdueRecentBucket") final Integer overdueRecentBucket,
+            @QueryParam("overdueOldBucket") final Integer overdueOldBucket) {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+
+        if (accountsParam == null || accountsParam.isBlank()) {
+            throw new BadRequestException("accounts is required, like FD:12,RD:5,LOAN:33");
+        }
+        final LocalDate asOn = parseDate(asOnDateParam);
+        final List<LocalDate> limits = parseLimits(asOn, bucketsParam == null || bucketsParam.isBlank() ? DEFAULT_BUCKETS : bucketsParam);
+        final int bucketCount = limits.size() + 1;
+        final String hierarchy = scopeHierarchy(officeId) + "%";
+
+        final List<Long> fixed = new ArrayList<>();
+        final List<Long> recurring = new ArrayList<>();
+        final List<Long> loans = new ArrayList<>();
+        for (final String token : accountsParam.split(",")) {
+            final String[] parts = token.trim().split(":");
+            if (parts.length != 2) {
+                throw new BadRequestException("accounts must look like FD:12,RD:5,LOAN:33");
+            }
+            final long id;
+            try {
+                id = Long.parseLong(parts[1].trim());
+            } catch (final NumberFormatException e) {
+                throw new BadRequestException("Account id '" + parts[1] + "' is not a number");
+            }
+            switch (parts[0].trim().toUpperCase()) {
+                case "FD" -> fixed.add(id);
+                case "RD" -> recurring.add(id);
+                case "LOAN" -> loans.add(id);
+                default -> throw new BadRequestException("Account kind '" + parts[0] + "' must be FD, RD or LOAN");
+            }
+        }
+        if (fixed.size() + recurring.size() + loans.size() > SELECTED_LIMIT) {
+            throw new BadRequestException("Pick at most " + SELECTED_LIMIT + " accounts at a time");
+        }
+
+        final List<Map<String, Object>> rows = new ArrayList<>();
+        if (!fixed.isEmpty()) {
+            rows.addAll(depositRows(FIXED_DEPOSIT, "FD", fixed, asOn, limits, hierarchy));
+        }
+        if (!recurring.isEmpty()) {
+            rows.addAll(depositRows(RECURRING_DEPOSIT, "RD", recurring, asOn, limits, hierarchy));
+        }
+        if (!loans.isEmpty()) {
+            rows.addAll(instalmentRows(loans, asOn, limits, hierarchy, clampBucket(overdueRecentBucket, 0, bucketCount),
+                    clampBucket(overdueOldBucket, 2, bucketCount)));
+        }
+        // By date, undated rows last, then by account.
+        rows.sort(Comparator.comparing((Map<String, Object> r) -> String.valueOf(r.get("date")))
+                .thenComparing(r -> String.valueOf(r.get("accountNo"))));
+
+        BigDecimal total = BigDecimal.ZERO;
+        for (final Map<String, Object> row : rows) {
+            total = total.add((BigDecimal) row.get("amount"));
+        }
+        final Map<String, Object> response = new LinkedHashMap<>();
+        response.put("asOnDate", asOn.toString());
+        response.put("bucketCount", bucketCount);
+        response.put("count", rows.size());
+        response.put("total", total);
+        response.put("rows", rows);
+        return this.gson.toJson(response);
+    }
+
+    private List<Map<String, Object>> searchDeposits(final int depositType, final String kind, final String like,
+            final String hierarchy) {
+        final List<Map<String, Object>> found = this.jdbcTemplate.queryForList("""
+                SELECT sa.id AS "id",
+                       sa.account_no AS "accountNo",
+                       COALESCE(c.display_name, g.display_name) AS "customer",
+                       sp.name AS "product",
+                       datp.maturity_date AS "d",
+                       COALESCE(sa.account_balance_derived, 0) AS "amt"
+                  FROM m_savings_account sa
+                  JOIN m_deposit_account_term_and_preclosure datp ON datp.savings_account_id = sa.id
+                  JOIN m_savings_product sp ON sp.id = sa.product_id
+                  LEFT JOIN m_client c ON c.id = sa.client_id
+                  LEFT JOIN m_group g ON g.id = sa.group_id
+                  JOIN m_office o ON o.id = COALESCE(sa.office_id, c.office_id, g.office_id)
+                 WHERE sa.deposit_type_enum = ?
+                   AND sa.status_enum IN (?, ?)
+                   AND o.hierarchy LIKE ?
+                   AND (LOWER(sa.account_no) LIKE ? OR LOWER(COALESCE(c.display_name, g.display_name, '')) LIKE ?)
+                 ORDER BY sa.account_no
+                 LIMIT ?
+                """, depositType, SAVINGS_ACTIVE, SAVINGS_MATURED, hierarchy, like, like, SEARCH_LIMIT);
+        return hits(found, kind);
+    }
+
+    private List<Map<String, Object>> searchLoans(final String like, final String hierarchy) {
+        final List<Map<String, Object>> found = this.jdbcTemplate.queryForList("""
+                SELECT l.id AS "id",
+                       l.account_no AS "accountNo",
+                       COALESCE(c.display_name, g.display_name) AS "customer",
+                       lp.name AS "product",
+                       COALESCE(l.principal_outstanding_derived, 0) AS "amt"
+                  FROM m_loan l
+                  JOIN m_product_loan lp ON lp.id = l.product_id
+                  LEFT JOIN m_client c ON c.id = l.client_id
+                  LEFT JOIN m_group g ON g.id = l.group_id
+                  JOIN m_office o ON o.id = COALESCE(c.office_id, g.office_id)
+                 WHERE l.loan_status_id = ?
+                   AND o.hierarchy LIKE ?
+                   AND (LOWER(l.account_no) LIKE ? OR LOWER(COALESCE(c.display_name, g.display_name, '')) LIKE ?)
+                 ORDER BY l.account_no
+                 LIMIT ?
+                """, LOAN_ACTIVE, hierarchy, like, like, SEARCH_LIMIT);
+        return hits(found, "LOAN");
+    }
+
+    private static List<Map<String, Object>> hits(final List<Map<String, Object>> found, final String kind) {
+        final List<Map<String, Object>> rows = new ArrayList<>();
+        for (final Map<String, Object> r : found) {
+            final Date date = (Date) r.get("d");
+            final Map<String, Object> row = new LinkedHashMap<>();
+            row.put("kind", kind);
+            row.put("id", r.get("id"));
+            row.put("accountNo", r.get("accountNo"));
+            row.put("customer", r.get("customer"));
+            row.put("product", r.get("product"));
+            row.put("date", date == null ? null : date.toLocalDate().toString());
+            row.put("amount", r.get("amt"));
+            rows.add(row);
+        }
+        return rows;
+    }
+
+    private static String placeholders(final int count) {
+        return String.join(",", Collections.nCopies(count, "?"));
+    }
+
+    private List<Map<String, Object>> depositRows(final int depositType, final String label, final List<Long> ids,
+            final LocalDate asOn, final List<LocalDate> limits, final String hierarchy) {
+        final String sql = """
+                SELECT sa.id AS "id",
+                       sa.account_no AS "accountNo",
+                       COALESCE(c.display_name, g.display_name) AS "customer",
+                       sp.name AS "product",
+                       datp.maturity_date AS "d",
+                       sa.status_enum AS "st",
+                       COALESCE(sa.account_balance_derived, 0) AS "amt"
+                  FROM m_savings_account sa
+                  JOIN m_deposit_account_term_and_preclosure datp ON datp.savings_account_id = sa.id
+                  JOIN m_savings_product sp ON sp.id = sa.product_id
+                  LEFT JOIN m_client c ON c.id = sa.client_id
+                  LEFT JOIN m_group g ON g.id = sa.group_id
+                  JOIN m_office o ON o.id = COALESCE(sa.office_id, c.office_id, g.office_id)
+                 WHERE sa.deposit_type_enum = ?
+                   AND sa.status_enum IN (?, ?)
+                   AND o.hierarchy LIKE ?
+                   AND sa.id IN (%s)
+                 ORDER BY datp.maturity_date, sa.account_no
+                """.formatted(placeholders(ids.size()));
+        final List<Object> args = new ArrayList<>(List.of(depositType, SAVINGS_ACTIVE, SAVINGS_MATURED, hierarchy));
+        args.addAll(ids);
+
+        final List<Map<String, Object>> rows = new ArrayList<>();
+        for (final Map<String, Object> r : this.jdbcTemplate.queryForList(sql, args.toArray())) {
+            final Date maturity = (Date) r.get("d");
+            final boolean matured = ((Number) r.get("st")).intValue() == SAVINGS_MATURED;
+            final Map<String, Object> row = new LinkedHashMap<>();
+            row.put("id", r.get("id"));
+            row.put("accountNo", r.get("accountNo"));
+            row.put("customer", r.get("customer"));
+            row.put("product", r.get("product"));
+            row.put("kind", label);
+            row.put("date", maturity == null ? null : maturity.toLocalDate().toString());
+            row.put("days", maturity == null ? null : ChronoUnit.DAYS.between(asOn, maturity.toLocalDate()));
+            row.put("status", matured ? "MATURED" : "ACTIVE");
+            // Same rule as the totals: a matured deposit is overdue and sits in the first bucket.
+            row.put("bucket", matured || maturity == null ? 0 : bucketIndex(asOn, maturity.toLocalDate(), limits));
+            row.put("amount", r.get("amt"));
+            rows.add(row);
+        }
+        return rows;
+    }
+
+    /**
+     * The unpaid instalments of the picked loans. A picked loan is shown by its schedule whatever it is,
+     * with a note where the schedule is not the whole story (an NPA, or a cash credit / overdraft).
+     */
+    private List<Map<String, Object>> instalmentRows(final List<Long> ids, final LocalDate asOn, final List<LocalDate> limits,
+            final String hierarchy, final int recentOverdueBucket, final int oldOverdueBucket) {
+        final String sql = """
+                SELECT l.id AS "id",
+                       l.account_no AS "accountNo",
+                       COALESCE(c.display_name, g.display_name) AS "customer",
+                       lp.name AS "product",
+                       rs.installment AS "installment",
+                       rs.duedate AS "d",
+                       GREATEST(rs.principal_amount
+                                - COALESCE(rs.principal_completed_derived, 0)
+                                - COALESCE(rs.principal_writtenoff_derived, 0), 0) AS "amt",
+                       COALESCE(l.is_npa, false) AS "npa",
+                       (%s) AS "revolving"
+                  FROM m_loan_repayment_schedule rs
+                  JOIN m_loan l ON l.id = rs.loan_id
+                  JOIN m_product_loan lp ON lp.id = l.product_id
+                  LEFT JOIN m_client c ON c.id = l.client_id
+                  LEFT JOIN m_group g ON g.id = l.group_id
+                  JOIN m_office o ON o.id = COALESCE(c.office_id, g.office_id)
+                 WHERE l.loan_status_id = ?
+                   AND COALESCE(rs.completed_derived, false) = false
+                   AND GREATEST(rs.principal_amount
+                                - COALESCE(rs.principal_completed_derived, 0)
+                                - COALESCE(rs.principal_writtenoff_derived, 0), 0) > 0
+                   AND o.hierarchy LIKE ?
+                   AND l.id IN (%s)
+                 ORDER BY rs.duedate, l.account_no
+                """.formatted(REVOLVING_PRODUCT, placeholders(ids.size()));
+        final List<Object> args = new ArrayList<>(List.of(LOAN_ACTIVE, hierarchy));
+        args.addAll(ids);
+
+        final LocalDate recentCutoff = asOn.minusMonths(1);
+        final List<Map<String, Object>> rows = new ArrayList<>();
+        for (final Map<String, Object> r : this.jdbcTemplate.queryForList(sql, args.toArray())) {
+            final LocalDate due = ((Date) r.get("d")).toLocalDate();
+            final int bucket;
+            if (due.isAfter(asOn)) {
+                bucket = bucketIndex(asOn, due, limits);
+            } else {
+                bucket = due.isAfter(recentCutoff) ? recentOverdueBucket : oldOverdueBucket;
+            }
+            final boolean npa = Boolean.TRUE.equals(r.get("npa"));
+            final boolean revolving = Boolean.TRUE.equals(r.get("revolving"));
+            final Map<String, Object> row = new LinkedHashMap<>();
+            row.put("id", r.get("id"));
+            row.put("accountNo", r.get("accountNo"));
+            row.put("customer", r.get("customer"));
+            row.put("product", r.get("product"));
+            row.put("kind", "LOAN");
+            row.put("installment", r.get("installment"));
+            row.put("date", due.toString());
+            row.put("days", ChronoUnit.DAYS.between(asOn, due));
+            row.put("status", due.isAfter(asOn) ? "DUE LATER" : "OVERDUE");
+            row.put("bucket", bucket);
+            row.put("amount", r.get("amt"));
+            row.put("note", npa ? "NPA loan: RBI slots it by classification, not by instalment date"
+                    : revolving ? "CC / OD loan: the stored schedule is not a real repayment pattern" : null);
+            rows.add(row);
+        }
+        return rows;
+    }
+
+    // ─────────────────────────── Helpers ───────────────────────────
+
+    private static Map<String, Object> group(final String key, final String label, final String side, final long accounts,
+            final BigDecimal[] buckets) {
+        BigDecimal total = BigDecimal.ZERO;
+        for (final BigDecimal b : buckets) {
+            total = total.add(b);
+        }
+        final Map<String, Object> group = new LinkedHashMap<>();
+        group.put("key", key);
+        group.put("label", label);
+        group.put("side", side);
+        group.put("accounts", accounts);
+        group.put("total", total);
+        group.put("buckets", List.of(buckets));
+        return group;
+    }
+
+    private static BigDecimal[] zeros(final int size) {
+        final BigDecimal[] values = new BigDecimal[size];
+        java.util.Arrays.fill(values, BigDecimal.ZERO);
+        return values;
+    }
+
+    /** Bucket of a maturity: due or overdue goes in the first; otherwise the first bucket whose end it does not pass. */
+    static int bucketIndex(final LocalDate asOn, final LocalDate maturity, final List<LocalDate> limits) {
+        if (!maturity.isAfter(asOn)) {
+            return 0;
+        }
+        for (int i = 0; i < limits.size(); i++) {
+            if (!maturity.isAfter(limits.get(i))) {
+                return i;
+            }
+        }
+        return limits.size();
+    }
+
+    /** "14d,28d,3m" to the dates those edges reach from the as-on date. Calendar months and years; edges must climb. */
+    private static List<LocalDate> parseLimits(final LocalDate asOn, final String spec) {
+        final List<LocalDate> limits = new ArrayList<>();
+        for (final String token : spec.split(",")) {
+            final Matcher m = EDGE.matcher(token.trim().toLowerCase());
+            if (!m.matches() || Integer.parseInt(m.group(1)) < 1) {
+                throw new BadRequestException("Bucket edge '" + token + "' is not like 14d, 3m or 1y");
+            }
+            final int n = Integer.parseInt(m.group(1));
+            final LocalDate limit = switch (m.group(2)) {
+                case "d" -> asOn.plusDays(n);
+                case "m" -> asOn.plusMonths(n);
+                default -> asOn.plusYears(n);
+            };
+            if (!limits.isEmpty() && !limit.isAfter(limits.get(limits.size() - 1))) {
+                throw new BadRequestException("Bucket edges must run in increasing order: " + spec);
+            }
+            limits.add(limit);
+        }
+        return limits;
+    }
+
+    private static int clampBucket(final Integer requested, final int fallback, final int bucketCount) {
+        final int value = requested == null ? fallback : requested;
+        return Math.max(0, Math.min(value, bucketCount - 1));
+    }
+
+    private static LocalDate parseDate(final String raw) {
+        if (raw == null || raw.isBlank()) {
+            return DateUtils.getBusinessLocalDate();
+        }
+        try {
+            return LocalDate.parse(raw);
+        } catch (final java.time.format.DateTimeParseException e) {
+            throw new BadRequestException("asOnDate must be yyyy-MM-dd");
+        }
+    }
+
+    /** The office tree a caller may read: their own, or a branch under it if they asked for one. */
+    private String scopeHierarchy(final Long officeId) {
+        final String own = this.context.authenticatedUser().getOffice().getHierarchy();
+        if (officeId == null) {
+            return own;
+        }
+        final List<String> asked = this.jdbcTemplate.queryForList("SELECT hierarchy FROM m_office WHERE id = ?", String.class, officeId);
+        return !asked.isEmpty() && asked.get(0).startsWith(own) ? asked.get(0) : own;
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/aml/job/AmlCtrReportBatchTasklet.java

@@ -21,6 +21,7 @@ package org.apache.fineract.portfolio.aml.job;
 import java.time.YearMonth;
 import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
 import org.apache.fineract.portfolio.aml.domain.AmlCtrReport;
 import org.apache.fineract.portfolio.aml.service.AmlCtrReportGenerationService;
 import org.springframework.batch.core.StepContribution;
@@ -30,9 +31,8 @@ import org.springframework.batch.repeat.RepeatStatus;
 
 /**
  * Generates the CTR report for the previous calendar month as a {@code DRAFT} - mechanical
- * threshold aggregation only. Admin-triggered today (see {@code AmlCtrReportApiResource}); wiring
- * to a real monthly cron is a follow-up, matching the same "driven by an admin endpoint today"
- * stance already used for {@code NeftBatchProcessorService}.
+ * threshold aggregation only. Scheduled for 02:00 on the 1st (changelog 0606), and still available from the
+ * admin endpoint (see {@code AmlCtrReportApiResource}) for a month run by hand.
  */
 @Slf4j
 @RequiredArgsConstructor
@@ -42,7 +42,9 @@ public class AmlCtrReportBatchTasklet implements Tasklet {
 
     @Override
     public RepeatStatus execute(StepContribution contribution, ChunkContext chunkContext) {
-        final YearMonth previousMonth = YearMonth.now().minusMonths(1);
+        // The business date, not the wall clock: the month that has just ended is the bank's month, and the two dates
+        // are not always the same day.
+        final YearMonth previousMonth = YearMonth.from(DateUtils.getBusinessLocalDate()).minusMonths(1);
         try {
             final AmlCtrReport report = generationService.generateForMonth(previousMonth);
             log.info("[Job:CTR_REPORT_GENERATION] generated CTR report for {} with {} line(s)", previousMonth,

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashierdeposit/api/CashierDepositRequestApiResource.java

@@ -100,6 +100,7 @@ public class CashierDepositRequestApiResource {
     private final PortfolioCommandSourceWritePlatformService commandsSourceWritePlatformService;
     private final VoucherService voucherService;
     private final FixedDepositFundingValidator fixedDepositFundingValidator;
+    private final org.apache.fineract.accounting.interbranch.service.InterBranchCashService interBranchCashService;
     private final Gson gson = new GsonBuilder().serializeNulls().create();
 
     // ── POST /v1/cashier/deposit-requests ── Cashier submits new deposit request ──
@@ -216,8 +217,9 @@ public class CashierDepositRequestApiResource {
             @QueryParam("fromDate") final String fromDate,
             @QueryParam("toDate") final String toDate) {
 
-        final StringBuilder where = new StringBuilder("WHERE status = ?");
-        final List<Object> baseParams = new ArrayList<>(List.of(status));
+        // A branch reviews only the requests its own counters raised (and those of branches below it).
+        final StringBuilder where = new StringBuilder("WHERE status = ? AND " + REQUEST_BRANCH_IN_HIERARCHY);
+        final List<Object> baseParams = new ArrayList<>(List.of(status, context.authenticatedUser().getOffice().getHierarchy() + "%"));
         if (fromDate != null && !fromDate.isBlank()) {
             where.append(" AND DATE(submitted_at) >= ?");
             baseParams.add(Date.valueOf(fromDate));
@@ -246,9 +248,13 @@ public class CashierDepositRequestApiResource {
             + " ORDER BY submitted_at DESC LIMIT ? OFFSET ?",
             pageParams.toArray());
 
+        final List<Map<String, Object>> pageItems = new ArrayList<>();
+        for (final Map<String, Object> row : rows) {
+            pageItems.add(withBranches(new java.util.LinkedHashMap<>(row)));
+        }
         final JsonObject result = new JsonObject();
         result.addProperty("totalFilteredRecords", total);
-        result.add("pageItems", gson.toJsonTree(rows));
+        result.add("pageItems", gson.toJsonTree(pageItems));
         return gson.toJson(result);
     }
 
@@ -313,7 +319,82 @@ public class CashierDepositRequestApiResource {
     @Path("/{id}")
     @Produces(MediaType.APPLICATION_JSON)
     public String getById(@PathParam("id") final Long id) {
-        return gson.toJson(loadRecord(id));
+        final Map<?, ?> record = loadRecord(id);
+        assertRequestInCallersBranch(record);
+        final Map<String, Object> detail = new java.util.LinkedHashMap<>();
+        record.forEach((key, value) -> detail.put(String.valueOf(key), value));
+        return gson.toJson(withBranches(detail));
+    }
+
+    /**
+     * Adds the two branches a deposit request involves: where the cash was taken (the cashier's counter) and where the
+     * account is held. When they differ the request is an inter-branch deposit, which the reviewer must be able to see.
+     */
+    private Map<String, Object> withBranches(final Map<String, Object> row) {
+        final Object requestId = row.get("id");
+        final List<Map<String, Object>> counter = jdbcTemplate.queryForList(
+            "SELECT o.id, o.name FROM m_cashier_deposit_request r LEFT JOIN m_appuser au ON au.id = r.cashier_id "
+                + "JOIN m_office o ON o.id = COALESCE(r.counter_office_id, au.office_id) WHERE r.id = ?", requestId);
+        final List<Map<String, Object>> account = jdbcTemplate.queryForList("""
+            SELECT o.id, o.name FROM m_cashier_deposit_request r
+              LEFT JOIN m_savings_account sa ON sa.id = r.savings_account_id AND sa.account_no = r.account_no
+              LEFT JOIN m_client sc ON sc.id = sa.client_id
+              LEFT JOIN m_current_account ca ON ca.id = r.savings_account_id AND ca.account_no = r.account_no
+              LEFT JOIN m_client cc ON cc.id = ca.client_id
+              JOIN m_office o ON o.id = COALESCE(CASE WHEN r.account_type = 'GL' THEN r.office_id END,
+                                                 sa.office_id, sc.office_id, ca.office_id, cc.office_id)
+             WHERE r.id = ?
+            """, requestId);
+        final Long counterId = counter.isEmpty() ? null : ((Number) counter.get(0).get("id")).longValue();
+        final Long accountId = account.isEmpty() ? null : ((Number) account.get(0).get("id")).longValue();
+        row.put("counter_office_name", counter.isEmpty() ? null : counter.get(0).get("name"));
+        row.put("account_office_name", account.isEmpty() ? null : account.get(0).get("name"));
+        row.put("counter_branch_id", counterId);
+        row.put("account_branch_id", accountId);
+        row.put("inter_branch", counterId != null && accountId != null && !counterId.equals(accountId));
+        return row;
+    }
+
+    /**
+     * A cash deposit posts in the account's branch, but the cash is in the drawer of the cashier who took it. When those
+     * are different branches, moves the cash line of the posting to the counter's branch through Liability Transfer.
+     * Only a cash payment has a cash line, and only a savings-table deposit (savings, FD, RD) is covered here.
+     */
+    private void moveCashToCounterBranch(final Map<?, ?> record, final String txnId, final BigDecimal amount, final String txnDateStr) {
+        final Object paymentType = record.get("payment_type_name");
+        final Long savingsTxnId = parseTxnIdToLong(txnId);
+        if (savingsTxnId == null || paymentType == null || !"cash".equalsIgnoreCase(paymentType.toString().trim())) {
+            return;
+        }
+        final Map<String, Object> seed = new java.util.LinkedHashMap<>();
+        seed.put("id", record.get("id"));
+        final Map<String, Object> branches = withBranches(seed);
+        final Long counterId = (Long) branches.get("counter_branch_id");
+        final Long accountId = (Long) branches.get("account_branch_id");
+        if (counterId == null || accountId == null || counterId.equals(accountId)) {
+            return;
+        }
+        final java.time.LocalDate date = txnDateStr != null && !txnDateStr.isBlank() ? java.time.LocalDate.parse(txnDateStr)
+            : DateUtils.getBusinessLocalDate();
+        interBranchCashService.moveCashLegToBranch(savingsTxnId, accountId, counterId, String.valueOf(record.get("account_no")), amount,
+            date, true);
+    }
+
+    /**
+     * Rows whose branch (the counter that took the cash; the cashier's own office for requests raised before that was
+     * recorded) is at or below the caller's office. Takes the caller's hierarchy plus "%" as its one parameter.
+     */
+    private static final String REQUEST_BRANCH_IN_HIERARCHY = "COALESCE(counter_office_id, "
+        + "(SELECT au.office_id FROM m_appuser au WHERE au.id = cashier_id)) IN (SELECT id FROM m_office WHERE hierarchy LIKE ?)";
+
+    /** A reviewer may open, approve or reject only requests raised in their own branch's hierarchy. */
+    private void assertRequestInCallersBranch(final Map<?, ?> record) {
+        final Integer visible = jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM m_cashier_deposit_request WHERE id = ? AND " + REQUEST_BRANCH_IN_HIERARCHY, Integer.class,
+            ((Number) record.get("id")).longValue(), context.authenticatedUser().getOffice().getHierarchy() + "%");
+        if (visible == null || visible == 0) {
+            throw new NotFoundException("Deposit request not found: " + record.get("id"));
+        }
     }
 
     // ── PUT /v1/cashier/deposit-requests/{id} ── Cashier edits rejected request ──
@@ -400,6 +481,7 @@ public class CashierDepositRequestApiResource {
         final AppUser currentUser = context.authenticatedUser();
         validateCheckerRole(currentUser);
         final Map<?, ?> record = loadRecord(id);
+        assertRequestInCallersBranch(record);
 
         if (!"PENDING".equals(record.get("status"))) {
             throw apiError(409, "Only PENDING requests can be approved. Current status: " + record.get("status"));
@@ -457,6 +539,7 @@ public class CashierDepositRequestApiResource {
                 default -> executeSavingsDeposit(savingsAccountId, amount, ptId, txnDateStr, description);
             };
             if (!isCurrentAccount && txnId != null) {
+                moveCashToCounterBranch(record, txnId, amount, txnDateStr);
                 // approve() is one @Transactional block, so an uncaught exception here would roll back
                 // the deposit that was just posted along with it -- every Cheque/DD approval that ever
                 // hit an edge case in the new hold-placement logic would fail entirely, where before
@@ -537,6 +620,7 @@ public class CashierDepositRequestApiResource {
         final AppUser currentUser = context.authenticatedUser();
         validateCheckerRole(currentUser);
         final Map<?, ?> record = loadRecord(id);
+        assertRequestInCallersBranch(record);
 
         if (!"PENDING".equals(record.get("status"))) {
             throw apiError(409, "Only PENDING requests can be rejected. Current status: " + record.get("status"));

fineract-provider/src/main/java/org/apache/fineract/portfolio/cashtransfer/api/ShareAdvanceCollectionApiResource.java

@@ -577,11 +577,11 @@ public class ShareAdvanceCollectionApiResource {
         }
 
         // A separately-verified entry-fee receipt, when the member's fee was collected as its own
-        // receipt into whatever GL account the cashier actually deposited it to -- NOT into Sundry.
-        // This id proves the fee was paid; it never contributes to the Sundry leg below, and no GL
-        // entry moves its money, because it was never sitting in Sundry to begin with. Omit it (leave
-        // null) when the fee was paid as part of the same Sundry receipt(s) as the share value --
-        // that legacy, single-receipt case still needs the fee amount swept out of Sundry below.
+        // receipt into whatever GL account the cashier actually deposited it to. This id proves the
+        // fee was paid and never contributes to the share-value leg below. If the cashier banked it
+        // into an income account it is left there; anywhere else (Sundry, most often) it is moved to
+        // Share Entry Fee Income below. Omit it (leave null) when the fee was paid as part of the same
+        // Sundry receipt(s) as the share value -- that single-receipt case is swept out of Sundry below.
         final Long chargeCollectionId = getLong(json, "chargeCollectionId");
 
         final List<Map<String, Object>> collections = new java.util.ArrayList<>();
@@ -748,6 +748,20 @@ public class ShareAdvanceCollectionApiResource {
                     insertEntry(officeId, glIncome, CREDIT, feeStillToRecognise, txnId, entryDate, shareAccountId, userId, now,
                             currencyCode, "Share entry fee for " + accountNo);
                 }
+            } else {
+                // A separate fee receipt is only already income if the cashier banked it into an income
+                // account. One deposited into Sundry (or any other non-income account) sat there for
+                // good: nothing here moved it, so the year-end close never swept it into profit. Move
+                // the fee out of wherever it actually sits; any over-payment on that receipt stays put,
+                // as before.
+                final Long feeReceiptGl = receiptGlOf((String) chargeColl.get("gl_transaction_id"), glSuspense);
+                if (!isIncomeGl(feeReceiptGl)) {
+                    final Long glIncome = requireGl(productId, FA_INCOME_FROM_FEES, "Share Entry Fee Income");
+                    insertEntry(officeId, feeReceiptGl, DEBIT, chargeAmount, txnId, entryDate, shareAccountId, userId, now, currencyCode,
+                            "Share entry fee settled | Receipt " + chargeColl.get("receipt_no") + " | " + accountNo);
+                    insertEntry(officeId, glIncome, CREDIT, chargeAmount, txnId, entryDate, shareAccountId, userId, now, currencyCode,
+                            "Share entry fee for " + accountNo);
+                }
             }
             jdbcTemplate.update("UPDATE m_share_account_charge SET is_paid_derived = true, amount_paid_derived = amount, "
                     + " amount_outstanding_derived = 0 WHERE account_id = ? AND is_active = true", shareAccountId);

fineract-provider/src/main/java/org/apache/fineract/portfolio/chequebook/service/ChequeBookIssuanceChargeService.java

@@ -239,7 +239,11 @@ public class ChequeBookIssuanceChargeService {
 
         final Long ownAccountGlId = accountType == ChequeAccountType.SAVINGS ? getSavingsControlGlId(accountId)
                 : getCurrentControlGlId(accountId);
-        final Long incomeGlId = charge.getAccount() != null ? charge.getAccount().getId() : null;
+        // A charge that names no income GL of its own falls back to the product's Income From Fees, the
+        // same order the savings charge bridge follows. Facility charges are seeded with no GL, so without
+        // this every cheque book was issued free and the fee never reached income or the year's profit.
+        final Long incomeGlId = charge.getAccount() != null ? charge.getAccount().getId()
+                : getProductFeeIncomeGlId(accountType, accountId);
         if (ownAccountGlId == null || incomeGlId == null) {
             log.warn("Cannot post GL for cheque book {} issuance charge - missing control GL ({}) or income GL ({}); "
                     + "charge deduction skipped to avoid an unbalanced ledger.", chequeBookId, ownAccountGlId, incomeGlId);
@@ -345,6 +349,19 @@ public class ChequeBookIssuanceChargeService {
         return rows.isEmpty() ? null : ((Number) rows.get(0).get("gl_account_id")).longValue();
     }
 
+    /** The account's product's Income From Fees mapping (financial_account_type 4), or null if the product maps none. */
+    private Long getProductFeeIncomeGlId(final ChequeAccountType accountType, final Long accountId) {
+        final String sql = accountType == ChequeAccountType.SAVINGS
+                ? "SELECT apm.gl_account_id FROM m_savings_account sa JOIN acc_product_mapping apm ON apm.product_id = sa.product_id "
+                        + "WHERE sa.id = ? AND apm.product_type = 2 AND apm.financial_account_type = 4 AND apm.charge_id IS NULL "
+                        + "AND apm.payment_type IS NULL LIMIT 1"
+                : "SELECT apm.gl_account_id FROM m_current_account ca JOIN acc_product_mapping apm ON apm.product_id = ca.product_id "
+                        + "WHERE ca.id = ? AND apm.product_type = 6 AND apm.financial_account_type = 4 AND apm.charge_id IS NULL "
+                        + "AND apm.payment_type IS NULL LIMIT 1";
+        final List<Map<String, Object>> rows = this.jdbcTemplate.queryForList(sql, accountId);
+        return rows.isEmpty() ? null : ((Number) rows.get(0).get("gl_account_id")).longValue();
+    }
+
     /** DR the account's own control GL (liability down), CR the charge's income GL (fee income). */
     private void postChargeJournalEntry(final Long officeId, final String currencyCode, final LocalDate txnDate, final Long debitGlId,
             final Long creditGlId, final BigDecimal amount, final Long chequeBookId, final Long accountId,

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkdisbursement/api/ClerkDisbursementRequestApiResource.java

@@ -305,6 +305,10 @@ public class ClerkDisbursementRequestApiResource {
 
         final StringBuilder where = new StringBuilder("WHERE status = ?");
         final List<Object> baseParams = new ArrayList<>(List.of(status));
+        // A request belongs to the branch it was raised at. A checker sees their own branch's requests and those of the
+        // branches below it; Head Office, the root, sees every branch's.
+        where.append(" AND office_id IN (SELECT id FROM m_office WHERE hierarchy LIKE ?)");
+        baseParams.add(currentUser.getOffice().getHierarchy() + "%");
         if (fromDate != null && !fromDate.isBlank()) {
             try {
                 where.append(" AND DATE(submitted_at) >= ?");
@@ -431,8 +435,63 @@ public class ClerkDisbursementRequestApiResource {
             if (!currentUser.getId().equals(clerkId)) {
                 throw apiError(403, "You can only view your own disbursement requests.");
             }
+        } else {
+            assertRequestInCallersBranch(record, currentUser);
         }
-        return gson.toJson(record);
+        return gson.toJson(withLegBranches(record));
+    }
+
+    /**
+     * The request as stored, with the branch each account leg is held at added to its entries.
+     *
+     * <p>
+     * The approver has to see when money moves between branches, and the stored entries carry only the account number
+     * and name. The branch is looked up now, from the account, rather than stored at submission: a request raised before
+     * this existed still shows it, and it is the branch the account is in at the moment of approval that matters. A
+     * leg with no account behind it (a GL leg) gets none, and a failure here leaves the entries exactly as stored, so
+     * the review screen never fails over it.
+     */
+    private Map<String, Object> withLegBranches(final Map<?, ?> record) {
+        final Map<String, Object> out = new java.util.LinkedHashMap<>();
+        record.forEach((key, value) -> out.put(String.valueOf(key), value));
+        final Object stored = out.get("credit_entries");
+        if (!(stored instanceof String) || ((String) stored).isBlank()) {
+            return out;
+        }
+        try {
+            final JsonArray entries = gson.fromJson((String) stored, JsonArray.class);
+            for (final JsonElement element : entries) {
+                final JsonObject entry = element.getAsJsonObject();
+                final String accountType = entry.has("accountType") ? entry.get("accountType").getAsString() : "SAVINGS";
+                if ("GL".equals(accountType) || !entry.has("savingsAccountId") || entry.get("savingsAccountId").isJsonNull()) {
+                    continue;
+                }
+                final Map<String, Object> branch = branchOfAccount(accountType, entry.get("savingsAccountId").getAsLong());
+                if (branch != null) {
+                    entry.addProperty("officeId", ((Number) branch.get("id")).longValue());
+                    entry.addProperty("officeName", String.valueOf(branch.get("name")));
+                }
+            }
+            out.put("credit_entries", gson.toJson(entries));
+        } catch (final RuntimeException e) {
+            log.warn("Could not add account branches to clerk request {}: {}", record.get("id"), e.getMessage());
+        }
+        return out;
+    }
+
+    /**
+     * The branch an account's books are in: its own office when it was opened at another branch than the client's,
+     * otherwise the client's (or group's). A CURRENT leg carries an id in m_current_account's id space; every other
+     * non-GL type is a m_savings_account row.
+     */
+    private Map<String, Object> branchOfAccount(final String accountType, final Long accountId) {
+        final String sql = "CURRENT".equalsIgnoreCase(accountType)
+                ? "SELECT o.id, o.name FROM m_current_account ca LEFT JOIN m_client c ON c.id = ca.client_id "
+                        + "JOIN m_office o ON o.id = COALESCE(ca.office_id, c.office_id) WHERE ca.id = ?"
+                : "SELECT o.id, o.name FROM m_savings_account sa LEFT JOIN m_client c ON c.id = sa.client_id "
+                        + "LEFT JOIN m_group g ON g.id = sa.group_id "
+                        + "JOIN m_office o ON o.id = COALESCE(sa.office_id, c.office_id, g.office_id) WHERE sa.id = ?";
+        return jdbcTemplate.queryForList(sql, accountId).stream().findFirst().orElse(null);
     }
 
     // ── POST /v1/clerk/disbursement-requests/{id}/approve ── Manager approves ─────
@@ -448,6 +507,7 @@ public class ClerkDisbursementRequestApiResource {
         final AppUser currentUser = context.authenticatedUser();
         validateCheckerRole(currentUser);
         final Map<?, ?> record = loadRecord(id);
+        assertRequestInCallersBranch(record, currentUser);
 
         if (!"PENDING".equals(record.get("status"))) {
             throw apiError(409, "Only PENDING requests can be approved. Current status: " + record.get("status"));
@@ -578,21 +638,23 @@ public class ClerkDisbursementRequestApiResource {
                         "No savings-control GL mapping found for account " + acNo
                         + ". Check acc_product_mapping (product_type=2, financial_account_type=2).");
 
+                    // Each leg is booked in the branch its own account is held at, not the request's branch.
+                    final Long legOfficeId = legOfficeOf(isCurrent, accountId, officeId);
                     if ("Dr".equals(dbCr)) {
                         final long txnId = isCurrent
-                            ? directDebitCurrentAccount(accountId, entryAmt, officeId, txnDateStr, currentUser, description)
-                            : directDebitSavingsAccount(accountId, entryAmt, officeId, txnDateStr, currentUser, description);
+                            ? directDebitCurrentAccount(accountId, entryAmt, legOfficeId, txnDateStr, currentUser, description)
+                            : directDebitSavingsAccount(accountId, entryAmt, legOfficeId, txnDateStr, currentUser, description);
                         txnRefs.add(String.valueOf(txnId));
-                        btDebitGlEntries.add(new GlEntry(ctrlGl, entryAmt, acNo, null, accountId, isCurrent));
+                        btDebitGlEntries.add(withOffice(new GlEntry(ctrlGl, entryAmt, acNo, null, accountId, isCurrent), legOfficeId));
                         btTotalDr = btTotalDr.add(entryAmt);
                         if (isCurrent) undoOps.add(() -> directReverseCurrentDebit(accountId, entryAmt, txnId));
                         else undoOps.add(() -> directReverseSavingsDebit(accountId, entryAmt, txnId));
                     } else {
                         final long txnId = isCurrent
-                            ? directCreditCurrentAccount(accountId, entryAmt, officeId, txnDateStr, currentUser, description)
-                            : directCreditSavingsAccount(accountId, entryAmt, officeId, txnDateStr, currentUser);
+                            ? directCreditCurrentAccount(accountId, entryAmt, legOfficeId, txnDateStr, currentUser, description)
+                            : directCreditSavingsAccount(accountId, entryAmt, legOfficeId, txnDateStr, currentUser);
                         txnRefs.add(String.valueOf(txnId));
-                        btCreditGlEntries.add(new GlEntry(ctrlGl, entryAmt, acNo, null, accountId, isCurrent));
+                        btCreditGlEntries.add(withOffice(new GlEntry(ctrlGl, entryAmt, acNo, null, accountId, isCurrent), legOfficeId));
                         if (isCurrent) undoOps.add(() -> directReverseCurrentCredit(accountId, entryAmt, txnId));
                         else undoOps.add(() -> directReverseSavingsCredit(accountId, entryAmt, txnId));
                     }
@@ -602,13 +664,10 @@ public class ClerkDisbursementRequestApiResource {
                 if (!btDebitGlEntries.isEmpty() && !btCreditGlEntries.isEmpty()) {
                     final String btComment = buildGlEntryComment("Bank Transfer", btDebitGlEntries, description)
                         + " → " + buildGlEntryComment("", btCreditGlEntries, null);
-                    final String btGlTxnId = postCombinedJournalEntry(
-                        btDebitGlEntries, btCreditGlEntries, officeId, currencyCode, txnDateStr, btComment);
-                    if (btGlTxnId != null) {
-                        linkGlEntriesToSavingsAccounts(btGlTxnId, btDebitGlEntries, 2);
-                        linkGlEntriesToSavingsAccounts(btGlTxnId, btCreditGlEntries, 1);
-                    }
-                    approvedGlTxnId = btGlTxnId;
+                    final String btGlTxnId = postBankTransferJournals(
+                        btDebitGlEntries, btCreditGlEntries, officeId, currencyCode, txnDateStr, btComment, undoOps);
+                    // The request row keeps 60 characters; an inter-branch transfer posts one entry per branch.
+                    approvedGlTxnId = btGlTxnId == null || btGlTxnId.length() <= 60 ? btGlTxnId : btGlTxnId.split(",")[0];
 
                     // Audit log in m_bank_transfer_log
                     final String btTxnRefsStr = String.join(",", txnRefs);
@@ -855,6 +914,7 @@ public class ClerkDisbursementRequestApiResource {
         final AppUser currentUser = context.authenticatedUser();
         validateCheckerRole(currentUser);
         final Map<?, ?> record = loadRecord(id);
+        assertRequestInCallersBranch(record, currentUser);
 
         // Maker-checker: the person who submitted the request cannot also reject it.
         final Long makerId = record.get("clerk_id") != null
@@ -1005,12 +1065,14 @@ public class ClerkDisbursementRequestApiResource {
                     "No savings-control GL mapping found for account " + acNo
                     + ". Check acc_product_mapping (product_type=2, financial_account_type=2).");
 
+                // Each leg is booked in the branch its own account is held at, not the request's branch.
+                final Long legOfficeId = legOfficeOf(isCurrent, accountId, officeId);
                 final long txnId = isCurrent
-                    ? directDebitCurrentAccount(accountId, amount, officeId, txnDateStr, currentUser, description)
-                    : directDebitSavingsAccount(accountId, amount, officeId, txnDateStr, currentUser, description);
+                    ? directDebitCurrentAccount(accountId, amount, legOfficeId, txnDateStr, currentUser, description)
+                    : directDebitSavingsAccount(accountId, amount, legOfficeId, txnDateStr, currentUser, description);
 
                 txnRefs.add(String.valueOf(txnId));
-                debitGlEntries.add(new GlEntry(ctrlGl, amount, acNo, null, accountId, isCurrent));
+                debitGlEntries.add(withOffice(new GlEntry(ctrlGl, amount, acNo, null, accountId, isCurrent), legOfficeId));
                 if (isCurrent) {
                     undoOps.add(() -> directReverseCurrentDebit(accountId, amount, txnId));
                 } else {
@@ -1032,11 +1094,12 @@ public class ClerkDisbursementRequestApiResource {
                     "No savings-control GL mapping found for account " + acNo
                     + ". Check acc_product_mapping (product_type=2, financial_account_type=2).");
 
+                final Long legOfficeId = legOfficeOf(isCurrent, accountId, officeId);
                 final long txnId = isCurrent
-                    ? directCreditCurrentAccount(accountId, amount, officeId, txnDateStr, currentUser, description)
-                    : directCreditSavingsAccount(accountId, amount, officeId, txnDateStr, currentUser);
+                    ? directCreditCurrentAccount(accountId, amount, legOfficeId, txnDateStr, currentUser, description)
+                    : directCreditSavingsAccount(accountId, amount, legOfficeId, txnDateStr, currentUser);
                 txnRefs.add(String.valueOf(txnId));
-                creditGlEntries.add(new GlEntry(ctrlGl, amount, acNo, null, accountId, isCurrent));
+                creditGlEntries.add(withOffice(new GlEntry(ctrlGl, amount, acNo, null, accountId, isCurrent), legOfficeId));
                 if (isCurrent) {
                     undoOps.add(() -> directReverseCurrentCredit(accountId, amount, txnId));
                 } else {
@@ -1047,13 +1110,8 @@ public class ClerkDisbursementRequestApiResource {
             // ── Combined GL entry: DR SavingsControl(per DR) / CR SavingsControl(per CR) ─
             final String btComment = buildGlEntryComment("Bank Transfer", debitGlEntries, description)
                 + " → " + buildGlEntryComment("", creditGlEntries, null);
-            glTxnId = postCombinedJournalEntry(
-                debitGlEntries, creditGlEntries,
-                officeId, currencyCode, txnDateStr, btComment);
-            if (glTxnId != null) {
-                linkGlEntriesToSavingsAccounts(glTxnId, debitGlEntries, 2);
-                linkGlEntriesToSavingsAccounts(glTxnId, creditGlEntries, 1);
-            }
+            glTxnId = postBankTransferJournals(
+                debitGlEntries, creditGlEntries, officeId, currencyCode, txnDateStr, btComment, undoOps);
 
         } catch (Exception ex) {
             for (int i = undoOps.size() - 1; i >= 0; i--) {
@@ -1446,6 +1504,28 @@ public class ClerkDisbursementRequestApiResource {
         }
     }
 
+    /**
+     * A request belongs to the branch it was raised at, and is the business of that branch's checker, not another's.
+     * A checker may see and act on requests of their own branch and the branches below it; Head Office, as the root,
+     * reaches every branch. Anything outside that is reported as not found rather than forbidden, so it does not even
+     * confirm the request exists. A request with no branch on record belongs to the root.
+     */
+    private void assertRequestInCallersBranch(final Map<?, ?> record, final AppUser user) {
+        final String callerHierarchy = user.getOffice().getHierarchy();
+        final Object officeId = record.get("office_id");
+        boolean visible;
+        if (officeId == null) {
+            visible = ".".equals(callerHierarchy);
+        } else {
+            final String requestHierarchy = jdbcTemplate.queryForList("SELECT hierarchy FROM m_office WHERE id = ?", String.class,
+                    ((Number) officeId).longValue()).stream().findFirst().orElse(null);
+            visible = requestHierarchy != null && requestHierarchy.startsWith(callerHierarchy);
+        }
+        if (!visible) {
+            throw new NotFoundException("Disbursement request not found: " + record.get("id"));
+        }
+    }
+
     private Map<?, ?> loadRecord(final Long id) {
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
                 SELECT id, voucher_no, status, request_type, gl_account_id, gl_account_no, gl_account_name, dr_amount,
@@ -1690,6 +1770,8 @@ public class ClerkDisbursementRequestApiResource {
         final String txnId;            // full Fineract transaction_id (e.g. "S123"); null for pure GL entries
         final Long savingsAccountId;   // numeric savings OR current account ID for GL entity linking; null for GL-only entries
         final boolean isCurrentAccount; // true if savingsAccountId names a row in m_current_account, not m_savings_account
+        /** The branch this leg's account is held at; null where it was not resolved (the request's branch is then used). */
+        Long officeId;
 
         GlEntry(final Long glAccountId, final BigDecimal amount,
                 final String accountRef, final String txnId) {
@@ -2123,6 +2205,105 @@ public class ClerkDisbursementRequestApiResource {
         return result != null ? result.getTransactionId() : null;
     }
 
+    /** Financial Activity "Liability Transfer": the account that links branches' books on a transfer between them. */
+    private static final int FINANCIAL_ACTIVITY_LIABILITY_TRANSFER = 200;
+
+    /** The branch an account's books are in, or {@code fallbackOfficeId} where it cannot be resolved. */
+    private Long legOfficeOf(final boolean isCurrent, final Long accountId, final Long fallbackOfficeId) {
+        final Map<String, Object> branch = branchOfAccount(isCurrent ? "CURRENT" : "SAVINGS", accountId);
+        return branch != null ? ((Number) branch.get("id")).longValue() : fallbackOfficeId;
+    }
+
+    private static GlEntry withOffice(final GlEntry entry, final Long officeId) {
+        entry.officeId = officeId;
+        return entry;
+    }
+
+    private Long liabilityTransferGlId() {
+        final List<Long> ids = jdbcTemplate.queryForList(
+            "SELECT gl_account_id FROM acc_gl_financial_activity_account WHERE financial_activity_type = ?",
+            Long.class, FINANCIAL_ACTIVITY_LIABILITY_TRANSFER);
+        if (ids.isEmpty()) {
+            throw new RuntimeException("A transfer between branches needs the Liability Transfer account mapped under "
+                + "Accounting > Financial Activity Mappings.");
+        }
+        return ids.get(0);
+    }
+
+    private static BigDecimal totalOf(final List<GlEntry> entries) {
+        BigDecimal total = BigDecimal.ZERO;
+        for (final GlEntry entry : entries) {
+            total = total.add(entry.amount);
+        }
+        return total;
+    }
+
+    /**
+     * Posts the ledger side of a bank transfer and returns its transaction id, or the ids comma-separated when more than
+     * one entry is needed.
+     *
+     * <p>
+     * Every leg belongs to the branch its own account is held at. When they all share one branch this is the single
+     * combined entry it always was, booked in that branch. When the legs span branches, each branch gets its own entry,
+     * balanced through the Liability Transfer account: a branch that pays out more than it takes in credits the difference
+     * to it, one that takes in more debits it. The two sides net to zero across the bank, so each branch's books balance
+     * by themselves and the bank's total does not move. Each entry registers its own undo, so a failure later in the
+     * transfer rolls the ledger back with the accounts.
+     */
+    private String postBankTransferJournals(final List<GlEntry> debits, final List<GlEntry> credits, final Long fallbackOfficeId,
+            final String currencyCode, final String txnDateStr, final String comment, final List<Runnable> undoOps) {
+        final Map<Long, List<GlEntry>> debitsByOffice = new java.util.LinkedHashMap<>();
+        final Map<Long, List<GlEntry>> creditsByOffice = new java.util.LinkedHashMap<>();
+        for (final GlEntry debit : debits) {
+            debitsByOffice.computeIfAbsent(debit.officeId != null ? debit.officeId : fallbackOfficeId, k -> new ArrayList<>()).add(debit);
+        }
+        for (final GlEntry credit : credits) {
+            creditsByOffice.computeIfAbsent(credit.officeId != null ? credit.officeId : fallbackOfficeId, k -> new ArrayList<>()).add(credit);
+        }
+        final Set<Long> offices = new LinkedHashSet<>(debitsByOffice.keySet());
+        offices.addAll(creditsByOffice.keySet());
+
+        final List<String> txnIds = new ArrayList<>();
+        if (offices.size() == 1) {
+            postBranchEntry(debits, credits, offices.iterator().next(), currencyCode, txnDateStr, comment, undoOps, txnIds);
+        } else {
+            final Long suspenseGlId = liabilityTransferGlId();
+            for (final Long office : offices) {
+                final List<GlEntry> branchDebits = new ArrayList<>(debitsByOffice.getOrDefault(office, List.of()));
+                final List<GlEntry> branchCredits = new ArrayList<>(creditsByOffice.getOrDefault(office, List.of()));
+                final BigDecimal net = totalOf(branchCredits).subtract(totalOf(branchDebits));
+                if (net.signum() > 0) {
+                    branchDebits.add(new GlEntry(suspenseGlId, net, "Inter-branch", null));
+                } else if (net.signum() < 0) {
+                    branchCredits.add(new GlEntry(suspenseGlId, net.negate(), "Inter-branch", null));
+                }
+                postBranchEntry(branchDebits, branchCredits, office, currencyCode, txnDateStr,
+                    comment + " | Inter-branch, via Liability Transfer", undoOps, txnIds);
+            }
+        }
+        return txnIds.isEmpty() ? null : String.join(",", txnIds);
+    }
+
+    private void postBranchEntry(final List<GlEntry> debits, final List<GlEntry> credits, final Long officeId, final String currencyCode,
+            final String txnDateStr, final String comment, final List<Runnable> undoOps, final List<String> txnIds) {
+        final String glTxnId = postCombinedJournalEntry(debits, credits, officeId, currencyCode, txnDateStr, comment);
+        if (glTxnId == null) {
+            return;
+        }
+        linkGlEntriesToSavingsAccounts(glTxnId, debits, 2);
+        linkGlEntriesToSavingsAccounts(glTxnId, credits, 1);
+        txnIds.add(glTxnId);
+        undoOps.add(() -> reverseLedgerEntry(glTxnId));
+    }
+
+    /** Reverses a ledger entry this request posted, when a later step of the same transfer fails. */
+    private void reverseLedgerEntry(final String glTxnId) {
+        final CommandWrapper cmd = new CommandWrapperBuilder().reverseJournalEntry(glTxnId)
+            .withJson("{\"comments\":\"Bank transfer rolled back\"}").build();
+        fineractRequestContextHolder.setAttribute(SynchronousCommandProcessingService.COMMAND_SOURCE_ID, null);
+        voucherService.withOwnVoucher(() -> commandsSourceWritePlatformService.logCommandSource(cmd));
+    }
+
     /** Builds the GL entry comments string listing all affected account numbers. */
     private String buildGlEntryComment(final String mode, final List<GlEntry> entries,
             final String description) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkwithdrawal/api/ClerkClosureRequestApiResource.java

@@ -351,8 +351,8 @@ public class ClerkClosureRequestApiResource {
             @QueryParam("toDate") final String toDate,
             @QueryParam("search") final String search) {
 
-        final StringBuilder where = new StringBuilder("WHERE status = ?");
-        final List<Object> baseParams = new ArrayList<>(List.of(status));
+        final StringBuilder where = new StringBuilder("WHERE status = ? AND " + MAKER_IN_HIERARCHY);
+        final List<Object> baseParams = new ArrayList<>(List.of(status, context.authenticatedUser().getOffice().getHierarchy() + "%"));
         if (fromDate != null && !fromDate.isBlank()) {
             where.append(" AND DATE(submitted_at) >= ?");
             baseParams.add(Date.valueOf(fromDate));
@@ -1071,7 +1071,28 @@ public class ClerkClosureRequestApiResource {
         }
     }
 
+    /** Requests whose maker (clerk) sits at or below the caller's office. One parameter: the caller's hierarchy plus "%". */
+    private static final String MAKER_IN_HIERARCHY = "(SELECT au.office_id FROM m_appuser au WHERE au.id = clerk_id) IN "
+        + "(SELECT id FROM m_office WHERE hierarchy LIKE ?)";
+
+    /** A reviewer may open, approve or reject only requests raised in their own branch's hierarchy. */
+    private void assertMakerInCallersBranch(final Map<?, ?> record) {
+        final Object makerId = record.get("clerk_id");
+        final Integer visible = makerId == null ? 0 : jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM m_appuser au JOIN m_office o ON o.id = au.office_id WHERE au.id = ? AND o.hierarchy LIKE ?",
+            Integer.class, ((Number) makerId).longValue(), context.authenticatedUser().getOffice().getHierarchy() + "%");
+        if (visible == null || visible == 0) {
+            throw new NotFoundException("Request not found: " + record.get("id"));
+        }
+    }
+
     private Map<?, ?> loadRecord(final Long id) {
+        final Map<?, ?> record = loadRecordUnscoped(id);
+        assertMakerInCallersBranch(record);
+        return record;
+    }
+
+    private Map<?, ?> loadRecordUnscoped(final Long id) {
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
                 SELECT id, savings_account_id, account_no, client_id, client_name, closure_date,
                        payment_type_id, payment_type_name, description, tok_no, status,

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkwithdrawal/api/ClerkShareWithdrawalRequestApiResource.java

@@ -265,7 +265,9 @@ public class ClerkShareWithdrawalRequestApiResource {
             @QueryParam("offset") @DefaultValue("0") final int offset, @QueryParam("limit") @DefaultValue("20") final int limit,
             @QueryParam("fromDate") final String fromDate, @QueryParam("toDate") final String toDate,
             @QueryParam("search") final String search) {
-        return queryList("WHERE status = ?", new ArrayList<>(List.of(status)), fromDate, toDate, search, offset, limit);
+        return queryList("WHERE status = ? AND " + MAKER_IN_HIERARCHY,
+                new ArrayList<>(List.of(status, context.authenticatedUser().getOffice().getHierarchy() + "%")), fromDate, toDate, search,
+                offset, limit);
     }
 
     // ── GET /v1/clerk/share-withdrawal-requests/my ── Clerk's own requests ──────
@@ -1441,7 +1443,29 @@ public class ClerkShareWithdrawalRequestApiResource {
         }
     }
 
+    /** Requests whose maker (clerk) sits at or below the caller's office. One parameter: the caller's hierarchy plus "%". */
+    private static final String MAKER_IN_HIERARCHY = "(SELECT au.office_id FROM m_appuser au WHERE au.id = clerk_id) IN "
+            + "(SELECT id FROM m_office WHERE hierarchy LIKE ?)";
+
+    /** A reviewer may open, approve or reject only requests raised in their own branch's hierarchy. */
+    private void assertMakerInCallersBranch(final Map<?, ?> record) {
+        final Object makerId = record.get("clerk_id");
+        final Integer visible = makerId == null ? 0
+                : jdbcTemplate.queryForObject(
+                        "SELECT COUNT(*) FROM m_appuser au JOIN m_office o ON o.id = au.office_id WHERE au.id = ? AND o.hierarchy LIKE ?",
+                        Integer.class, ((Number) makerId).longValue(), context.authenticatedUser().getOffice().getHierarchy() + "%");
+        if (visible == null || visible == 0) {
+            throw new NotFoundException("Request not found: " + record.get("id"));
+        }
+    }
+
     private Map<?, ?> loadRecord(final Long id) {
+        final Map<?, ?> record = loadRecordUnscoped(id);
+        assertMakerInCallersBranch(record);
+        return record;
+    }
+
+    private Map<?, ?> loadRecordUnscoped(final Long id) {
         final List<Map<String, Object>> rows = jdbcTemplate
                 .queryForList("SELECT " + String.join(", ", LIST_COLUMNS) + " FROM m_clerk_share_withdrawal_request WHERE id = ?", id);
         if (rows.isEmpty()) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/clerkwithdrawal/api/ClerkWithdrawalRequestApiResource.java

@@ -188,8 +188,8 @@ public class ClerkWithdrawalRequestApiResource {
             @QueryParam("toDate") final String toDate,
             @QueryParam("search") final String search) {
 
-        final StringBuilder where = new StringBuilder("WHERE status = ?");
-        final List<Object> baseParams = new ArrayList<>(List.of(status));
+        final StringBuilder where = new StringBuilder("WHERE status = ? AND " + MAKER_IN_HIERARCHY);
+        final List<Object> baseParams = new ArrayList<>(List.of(status, context.authenticatedUser().getOffice().getHierarchy() + "%"));
         if (fromDate != null && !fromDate.isBlank()) {
             where.append(" AND DATE(submitted_at) >= ?");
             baseParams.add(Date.valueOf(fromDate));
@@ -308,6 +308,7 @@ public class ClerkWithdrawalRequestApiResource {
         if (rows.isEmpty()) {
             throw new NotFoundException("Withdrawal request not found: " + id);
         }
+        assertMakerInCallersBranch(rows.get(0));
         return gson.toJson(rows.get(0));
     }
 
@@ -942,7 +943,28 @@ public class ClerkWithdrawalRequestApiResource {
             .orElse(Map.of());
     }
 
+    /** Requests whose maker (clerk) sits at or below the caller's office. One parameter: the caller's hierarchy plus "%". */
+    private static final String MAKER_IN_HIERARCHY = "(SELECT au.office_id FROM m_appuser au WHERE au.id = clerk_id) IN "
+        + "(SELECT id FROM m_office WHERE hierarchy LIKE ?)";
+
+    /** A reviewer may open, approve or reject only requests raised in their own branch's hierarchy. */
+    private void assertMakerInCallersBranch(final Map<?, ?> record) {
+        final Object makerId = record.get("clerk_id");
+        final Integer visible = makerId == null ? 0 : jdbcTemplate.queryForObject(
+            "SELECT COUNT(*) FROM m_appuser au JOIN m_office o ON o.id = au.office_id WHERE au.id = ? AND o.hierarchy LIKE ?",
+            Integer.class, ((Number) makerId).longValue(), context.authenticatedUser().getOffice().getHierarchy() + "%");
+        if (visible == null || visible == 0) {
+            throw new NotFoundException("Request not found: " + record.get("id"));
+        }
+    }
+
     private Map<?, ?> loadRecord(final Long id) {
+        final Map<?, ?> record = loadRecordUnscoped(id);
+        assertMakerInCallersBranch(record);
+        return record;
+    }
+
+    private Map<?, ?> loadRecordUnscoped(final Long id) {
         final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
                 SELECT id, account_no, account_type, savings_account_id, client_id, client_name,
                        amount, payment_type_id, payment_type_name, description, cheque_no, bank_name, tok_no,

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/api/ClientIdentityLookupApiResource.java

@@ -0,0 +1,199 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.api;
+
+import com.google.gson.Gson;
+import com.google.gson.JsonElement;
+import com.google.gson.JsonObject;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.Parameter;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.ws.rs.Consumes;
+import jakarta.ws.rs.POST;
+import jakarta.ws.rs.Path;
+import jakarta.ws.rs.Produces;
+import jakarta.ws.rs.core.MediaType;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.LinkedHashSet;
+import java.util.List;
+import java.util.Map;
+import java.util.Set;
+import lombok.RequiredArgsConstructor;
+import org.apache.commons.lang3.StringUtils;
+import org.apache.fineract.infrastructure.core.data.ApiParameterError;
+import org.apache.fineract.infrastructure.core.exception.PlatformApiDataValidationException;
+import org.apache.fineract.infrastructure.core.serialization.FromJsonHelper;
+import org.apache.fineract.infrastructure.security.exception.NoAuthorizationException;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.client.service.ClientIdentityService;
+import org.apache.fineract.portfolio.client.service.ClientIdentityService.IdentityMatch;
+import org.apache.fineract.portfolio.savings.security.AccountBranchService;
+import org.slf4j.Logger;
+import org.slf4j.LoggerFactory;
+import org.springframework.stereotype.Component;
+
+/**
+ * "Is this person already a customer of the bank?", asked from the General step of client creation before anything is
+ * saved. See {@link ClientIdentityService} for the rules.
+ *
+ * <p>
+ * It is a plain POST resource rather than a command, so the request body is not written to the command-source audit
+ * table. The Aadhaar arrives only as its SHA-256; the 12-digit number never reaches the server.
+ */
+@Path("/v1/clientidentity")
+@Component
+@Tag(name = "Client Identity", description = "Cross-branch duplicate-customer lookup by PAN, Aadhaar fingerprint or GSTIN.")
+@RequiredArgsConstructor
+public class ClientIdentityLookupApiResource {
+
+    private static final Logger LOG = LoggerFactory.getLogger(ClientIdentityLookupApiResource.class);
+    private static final Gson GSON = new Gson();
+
+    private final PlatformSecurityContext context;
+    private final ClientIdentityService clientIdentityService;
+    private final FromJsonHelper fromJsonHelper;
+    private final AccountBranchService accountBranchService;
+
+    /**
+     * Introduces a customer of another branch to the caller's branch, so the branch can open an account for them
+     * there. The customer stays at the home branch; this records who introduced them to which branch and when.
+     */
+    @POST
+    @Path("link")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Link an existing customer of another branch to the caller's branch",
+            description = "Body: { clientId }. Idempotent. Lets the caller's branch open an account for the customer.")
+    public String link(@Parameter(hidden = true) final String apiRequestBodyAsJson) {
+        if (this.context.authenticatedUser().hasNotPermissionForAnyOf("CREATE_CLIENT", "CREATE_SAVINGSACCOUNT")) {
+            throw new NoAuthorizationException("The user doesn't have enough permissions to link a customer to a branch.");
+        }
+        final JsonElement root = this.fromJsonHelper.parse(StringUtils.defaultIfBlank(apiRequestBodyAsJson, "{}"));
+        final JsonObject body = root != null && root.isJsonObject() ? root.getAsJsonObject() : new JsonObject();
+        if (!body.has("clientId") || body.get("clientId").isJsonNull()) {
+            throw new PlatformApiDataValidationException(List.of(ApiParameterError.parameterError("error.msg.clientidentity.clientId.required",
+                    "clientId is required.", "clientId")));
+        }
+        final Long clientId = body.get("clientId").getAsLong();
+        final boolean newlyLinked = this.accountBranchService.linkClientToCallerBranch(clientId);
+
+        final Map<String, Object> response = new LinkedHashMap<>();
+        response.put("clientId", clientId);
+        response.put("linked", newlyLinked);
+        response.put("officeId", this.context.authenticatedUser().getOffice().getId());
+        response.put("officeName", this.context.authenticatedUser().getOffice().getName());
+        return GSON.toJson(response);
+    }
+
+    @POST
+    @Path("lookup")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Look up an existing customer by PAN, Aadhaar hash or GSTIN, and check phone/email clashes",
+            description = "Body: { panNumber?, aadhaarHash?, gstinNumber?, mobileNo?, emailAddress?, excludeClientId? }. "
+                    + "Any ONE of PAN / Aadhaar hash / GSTIN matching an existing client means the same customer. A phone or "
+                    + "email clash is reported separately under contactConflicts and is never the same customer.")
+    public String lookup(@Parameter(hidden = true) final String apiRequestBodyAsJson) {
+        if (this.context.authenticatedUser().hasNotPermissionForAnyOf("CREATE_CLIENT", "UPDATE_CLIENT")) {
+            throw new NoAuthorizationException("The user doesn't have enough permissions to look up customers.");
+        }
+
+        final JsonElement root = this.fromJsonHelper.parse(StringUtils.defaultIfBlank(apiRequestBodyAsJson, "{}"));
+        final JsonObject body = root != null && root.isJsonObject() ? root.getAsJsonObject() : new JsonObject();
+
+        final String pan = text(body, "panNumber");
+        final String aadhaarHash = text(body, "aadhaarHash");
+        final String gstin = text(body, "gstinNumber");
+        final String mobileNo = text(body, "mobileNo");
+        final String emailAddress = text(body, "emailAddress");
+        final Long excludeClientId = body.has("excludeClientId") && !body.get("excludeClientId").isJsonNull()
+                ? body.get("excludeClientId").getAsLong() : null;
+
+        ClientIdentityService.validateAadhaarHashOrThrow(aadhaarHash);
+
+        final List<IdentityMatch> matches = this.clientIdentityService.findMatches(pan, aadhaarHash, gstin, excludeClientId);
+        final Map<String, Boolean> contactConflicts = this.clientIdentityService.contactConflicts(mobileNo, emailAddress,
+                excludeClientId);
+
+        // Who looked up what, never the values: a lookup that finds a customer at another branch is exactly what
+        // someone browsing for customers would do, so there has to be a trail.
+        LOG.info("client identity lookup: user={} fields={} matchedClientIds={}", this.context.authenticatedUser().getUsername(),
+                suppliedFields(pan, aadhaarHash, gstin, mobileNo, emailAddress), matches.stream().map(IdentityMatch::clientId).toList());
+
+        final Set<Long> distinctClients = new LinkedHashSet<>();
+        matches.forEach(m -> distinctClients.add(m.clientId()));
+
+        final Map<String, Object> response = new LinkedHashMap<>();
+        response.put("matched", !matches.isEmpty());
+        // PAN points at one customer and Aadhaar (or GSTIN) at another: bad data or fraud, not a customer to reuse.
+        response.put("conflict", distinctClients.size() > 1);
+        response.put("matches", toJsonList(matches));
+        response.put("contactConflicts", contactConflicts);
+        return GSON.toJson(response);
+    }
+
+    private static String text(final JsonObject body, final String name) {
+        final JsonElement element = body.get(name);
+        return element == null || element.isJsonNull() ? null : StringUtils.trimToNull(element.getAsString());
+    }
+
+    private static List<String> suppliedFields(final String pan, final String aadhaarHash, final String gstin, final String mobileNo,
+            final String emailAddress) {
+        final List<String> fields = new ArrayList<>();
+        if (pan != null) {
+            fields.add("pan");
+        }
+        if (aadhaarHash != null) {
+            fields.add("aadhaar");
+        }
+        if (gstin != null) {
+            fields.add("gstin");
+        }
+        if (mobileNo != null) {
+            fields.add("mobile");
+        }
+        if (emailAddress != null) {
+            fields.add("email");
+        }
+        return fields;
+    }
+
+    private static List<Map<String, Object>> toJsonList(final List<IdentityMatch> matches) {
+        final List<Map<String, Object>> out = new ArrayList<>();
+        for (final IdentityMatch m : matches) {
+            final Map<String, Object> row = new LinkedHashMap<>();
+            row.put("clientId", m.clientId());
+            row.put("displayName", m.displayName());
+            row.put("cifNumber", m.cifNumber());
+            row.put("officeId", m.officeId());
+            row.put("officeName", m.officeName());
+            row.put("legalFormEnum", m.legalFormEnum());
+            row.put("kycStatus", m.kycStatus());
+            // True when the caller's branch can open this client; false when it sits in another branch's hierarchy.
+            row.put("visibleToCaller", m.visibleToCaller());
+            row.put("panMasked", m.panMasked());
+            row.put("aadhaarMasked", m.aadhaarMasked());
+            row.put("gstinMasked", m.gstinMasked());
+            row.put("matchedBy", new ArrayList<>(m.matchedBy()));
+            out.add(row);
+        }
+        return out;
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/api/ClientKycContactLogApiResource.java

@@ -28,6 +28,7 @@ import jakarta.ws.rs.GET;
 import jakarta.ws.rs.POST;
 import jakarta.ws.rs.Path;
 import jakarta.ws.rs.PathParam;
+import jakarta.ws.rs.QueryParam;
 import jakarta.ws.rs.Produces;
 import jakarta.ws.rs.core.MediaType;
 import java.util.List;
@@ -36,6 +37,7 @@ import org.apache.fineract.infrastructure.core.serialization.DefaultToApiJsonSer
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.portfolio.client.data.KycContactLogData;
 import org.apache.fineract.portfolio.client.service.KycContactLogService;
+import org.apache.fineract.portfolio.client.service.KycNoticeComposer;
 import org.springframework.stereotype.Component;
 
 /**
@@ -65,6 +67,7 @@ public class ClientKycContactLogApiResource {
 
     private final PlatformSecurityContext context;
     private final KycContactLogService kycContactLogService;
+    private final KycNoticeComposer noticeComposer;
     private final DefaultToApiJsonSerializer<KycContactLogData> toApiJsonSerializer;
 
     @POST
@@ -79,11 +82,31 @@ public class ClientKycContactLogApiResource {
 
         final JsonObject payload = parse(apiRequestBodyAsJson);
         final KycContactLogData result = this.kycContactLogService.logContact(clientId, stringOrNull(payload, "channel"),
-                stringOrNull(payload, "notes"), stringOrNull(payload, "officerName"));
+                stringOrNull(payload, "notes"), stringOrNull(payload, "officerName"), stringOrNull(payload, "noticeType"));
 
         return this.toApiJsonSerializer.serialize(result);
     }
 
+    @GET
+    @Path("preview")
+    @Consumes(MediaType.APPLICATION_JSON)
+    @Produces(MediaType.APPLICATION_JSON)
+    @Operation(summary = "Preview the notice a customer would receive",
+            description = "The subject and text for the stage the customer is at today. type is KYC or DORMANCY. "
+                    + "Empty subject and body when the customer is at no stage of that kind.")
+    public String previewNotice(@PathParam("clientId") final Long clientId, @QueryParam("type") final String type) {
+        this.context.authenticatedUser().validateHasReadPermission(ClientApiConstants.CLIENT_RESOURCE_NAME);
+
+        final KycNoticeComposer.KycNotice notice = this.noticeComposer.compose(clientId, type);
+        final JsonObject json = new JsonObject();
+        if (notice != null) {
+            final KycNoticeComposer.KycNotice delivery = this.noticeComposer.forDelivery(notice);
+            json.addProperty("subject", delivery.subject());
+            json.addProperty("body", delivery.body());
+        }
+        return json.toString();
+    }
+
     @GET
     @Consumes(MediaType.APPLICATION_JSON)
     @Produces(MediaType.APPLICATION_JSON)

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/api/ClientKycExceptionsApiResource.java

@@ -89,4 +89,24 @@ public class ClientKycExceptionsApiResource {
         LOG.info("retrieveLapsedKyc: fetched {} lapsed KYC record(s) from database", lapsed.size());
         return this.toApiJsonSerializer.serialize(lapsed);
     }
+
+    /**
+     * Customers whose periodic re-KYC falls due within the next {@code days} days (default 30).
+     *
+     * <p>
+     * The counterpart of {@code lapsed}: nothing has stopped working for these customers yet, which is
+     * why they are worth reaching now.
+     */
+    @GET
+    @Path("expiring")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Retrieve KYC records expiring soon", description = "Returns clients whose periodic re-KYC falls due within the next N days (default 30), soonest first.")
+    public String retrieveExpiringKyc(@QueryParam("days") final Integer days) {
+        this.context.authenticatedUser();
+        final int window = days == null ? 30 : days;
+        final List<ClientKycData> expiring = this.readPlatformService.retrieveExpiringKyc(window);
+        LOG.info("retrieveExpiringKyc: fetched {} KYC record(s) expiring within {} day(s)", expiring.size(), window);
+        return this.toApiJsonSerializer.serialize(expiring);
+    }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/api/KycContactAuditApiResource.java

@@ -0,0 +1,205 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.api;
+
+import com.google.gson.Gson;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.ws.rs.Consumes;
+import jakarta.ws.rs.GET;
+import jakarta.ws.rs.Path;
+import jakarta.ws.rs.Produces;
+import jakarta.ws.rs.QueryParam;
+import jakarta.ws.rs.core.MediaType;
+import java.sql.Timestamp;
+import java.time.LocalDate;
+import java.time.format.DateTimeParseException;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import lombok.RequiredArgsConstructor;
+import org.apache.commons.lang3.StringUtils;
+import org.apache.fineract.infrastructure.core.data.ApiParameterError;
+import org.apache.fineract.infrastructure.core.exception.PlatformApiDataValidationException;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Component;
+
+/**
+ * Every customer notice on record, across all customers, for audit.
+ *
+ * <pre>
+ *   GET /v1/kyc/contact-audit/days   one line per day: how many customers and notices, and how they fared
+ *   GET /v1/kyc/contact-audit        the notices themselves, a page at a time: {"total": n, "rows": [...]}
+ * </pre>
+ *
+ * <p>
+ * Both take the same optional filters: {@code from} and {@code to} (yyyy-MM-dd, both inclusive),
+ * {@code channel}, {@code status} and {@code search} (customer name, account number or reference). The
+ * per-customer contact log answers "what was this customer told"; this answers "what did the bank send,
+ * to whom, and did it arrive" — the question an inspection asks.
+ *
+ * <p>
+ * Built for a bank with a very large number of customers: the day view is computed in the database and
+ * is a few hundred rows at most, and the notices of one day are fetched a page at a time, so nothing
+ * here ever loads the whole log.
+ */
+@Path("/v1/kyc/contact-audit")
+@Component
+@Tag(name = "Client KYC Contact Audit", description = "All customer notices on record.")
+@RequiredArgsConstructor
+public class KycContactAuditApiResource {
+
+    private static final int MAX_PAGE = 500;
+    private static final int MAX_DAYS = 400;
+
+    private static final String FROM_CLAUSE = " FROM m_client_kyc_contact_log l JOIN m_client c ON c.id = l.client_id WHERE 1 = 1";
+
+    private final PlatformSecurityContext context;
+    private final JdbcTemplate jdbcTemplate;
+    private final Gson gson = new Gson();
+
+    @GET
+    @Path("days")
+    @Consumes(MediaType.APPLICATION_JSON)
+    @Produces(MediaType.APPLICATION_JSON)
+    @Operation(summary = "Notices per day", description = "Newest day first: customers reached, notices sent and their outcomes.")
+    public String days(@QueryParam("from") final String from, @QueryParam("to") final String to,
+            @QueryParam("channel") final String channel, @QueryParam("status") final String status,
+            @QueryParam("search") final String search) {
+        this.context.authenticatedUser().validateHasReadPermission(ClientApiConstants.CLIENT_RESOURCE_NAME);
+
+        final List<Object> args = new ArrayList<>();
+        final String where = filters(from, to, channel, status, search, args);
+        final String sql = "SELECT CAST(l.contacted_at AS DATE) AS d, COUNT(*) AS notices, COUNT(DISTINCT l.client_id) AS customers, "
+                + "SUM(CASE WHEN l.delivery_status = 'SENT' THEN 1 ELSE 0 END) AS delivered, "
+                + "SUM(CASE WHEN l.delivery_status = 'FAILED' THEN 1 ELSE 0 END) AS failed, "
+                + "SUM(CASE WHEN l.delivery_status = 'SKIPPED_NO_DESTINATION' THEN 1 ELSE 0 END) AS no_contact, "
+                + "SUM(CASE WHEN l.delivery_status = 'PROVIDER_NOT_CONFIGURED' THEN 1 ELSE 0 END) AS not_configured, "
+                + "SUM(CASE WHEN l.delivery_status = 'NOT_APPLICABLE' THEN 1 ELSE 0 END) AS recorded" + FROM_CLAUSE + where
+                + " GROUP BY CAST(l.contacted_at AS DATE) ORDER BY d DESC LIMIT " + MAX_DAYS;
+
+        final List<Map<String, Object>> out = new ArrayList<>();
+        for (final Map<String, Object> r : this.jdbcTemplate.queryForList(sql, args.toArray())) {
+            final Map<String, Object> item = new LinkedHashMap<>();
+            item.put("date", String.valueOf(r.get("d")));
+            item.put("notices", number(r.get("notices")));
+            item.put("customers", number(r.get("customers")));
+            item.put("delivered", number(r.get("delivered")));
+            item.put("failed", number(r.get("failed")));
+            item.put("noContact", number(r.get("no_contact")));
+            item.put("notConfigured", number(r.get("not_configured")));
+            item.put("recorded", number(r.get("recorded")));
+            out.add(item);
+        }
+        return this.gson.toJson(out);
+    }
+
+    @GET
+    @Consumes(MediaType.APPLICATION_JSON)
+    @Produces(MediaType.APPLICATION_JSON)
+    @Operation(summary = "Retrieve customer notices on record", description = "Newest first, a page at a time. Returns total and rows.")
+    public String retrieve(@QueryParam("from") final String from, @QueryParam("to") final String to,
+            @QueryParam("channel") final String channel, @QueryParam("status") final String status,
+            @QueryParam("search") final String search, @QueryParam("offset") final Integer offset,
+            @QueryParam("limit") final Integer limit) {
+        this.context.authenticatedUser().validateHasReadPermission(ClientApiConstants.CLIENT_RESOURCE_NAME);
+
+        final List<Object> args = new ArrayList<>();
+        final String where = filters(from, to, channel, status, search, args);
+
+        final Long total = this.jdbcTemplate.queryForObject("SELECT COUNT(*)" + FROM_CLAUSE + where, Long.class, args.toArray());
+
+        final int rows = Math.min(Math.max(limit == null ? 50 : limit, 1), MAX_PAGE);
+        final int skip = Math.max(offset == null ? 0 : offset, 0);
+        final String sql = "SELECT l.id, l.client_id, c.display_name, c.account_no, l.channel, l.notes, l.officer_name, "
+                + "l.delivery_status, l.destination_masked, l.provider, l.provider_reference, l.failure_reason, l.message_body, "
+                + "l.contacted_at" + FROM_CLAUSE + where + " ORDER BY l.contacted_at DESC, l.id DESC LIMIT " + rows + " OFFSET " + skip;
+
+        final List<Map<String, Object>> list = new ArrayList<>();
+        for (final Map<String, Object> r : this.jdbcTemplate.queryForList(sql, args.toArray())) {
+            final Map<String, Object> item = new LinkedHashMap<>();
+            item.put("id", r.get("id"));
+            item.put("clientId", r.get("client_id"));
+            item.put("clientName", r.get("display_name"));
+            item.put("accountNo", r.get("account_no"));
+            item.put("channel", r.get("channel"));
+            item.put("notes", r.get("notes"));
+            item.put("officerName", r.get("officer_name"));
+            item.put("deliveryStatus", r.get("delivery_status"));
+            item.put("destinationMasked", r.get("destination_masked"));
+            item.put("provider", r.get("provider"));
+            item.put("providerReference", r.get("provider_reference"));
+            item.put("failureReason", r.get("failure_reason"));
+            item.put("messageBody", r.get("message_body"));
+            final Object at = r.get("contacted_at");
+            item.put("contactedAt", at == null ? null : String.valueOf(at).replace(' ', 'T'));
+            list.add(item);
+        }
+
+        final Map<String, Object> out = new LinkedHashMap<>();
+        out.put("total", total == null ? 0 : total);
+        out.put("rows", list);
+        return this.gson.toJson(out);
+    }
+
+    /** The WHERE tail shared by both views; fills {@code args} in step with its placeholders. */
+    private String filters(final String from, final String to, final String channel, final String status, final String search,
+            final List<Object> args) {
+        final StringBuilder where = new StringBuilder();
+        if (StringUtils.isNotBlank(from)) {
+            where.append(" AND l.contacted_at >= ?");
+            args.add(Timestamp.valueOf(parse(from, "from").atStartOfDay()));
+        }
+        if (StringUtils.isNotBlank(to)) {
+            where.append(" AND l.contacted_at < ?");
+            args.add(Timestamp.valueOf(parse(to, "to").plusDays(1).atStartOfDay()));
+        }
+        if (StringUtils.isNotBlank(channel)) {
+            where.append(" AND l.channel = ?");
+            args.add(channel.trim().toUpperCase());
+        }
+        if (StringUtils.isNotBlank(status)) {
+            where.append(" AND l.delivery_status = ?");
+            args.add(status.trim().toUpperCase());
+        }
+        if (StringUtils.isNotBlank(search)) {
+            final String like = "%" + search.trim().toLowerCase() + "%";
+            where.append(" AND (LOWER(c.display_name) LIKE ? OR LOWER(c.account_no) LIKE ? OR LOWER(l.provider_reference) LIKE ?)");
+            args.add(like);
+            args.add(like);
+            args.add(like);
+        }
+        return where.toString();
+    }
+
+    private static long number(final Object value) {
+        return value == null ? 0 : ((Number) value).longValue();
+    }
+
+    private LocalDate parse(final String value, final String parameter) {
+        try {
+            return LocalDate.parse(value.trim());
+        } catch (final DateTimeParseException e) {
+            throw new PlatformApiDataValidationException(List.of(ApiParameterError.parameterError(
+                    "validation.msg.kyc.contact.audit." + parameter + ".invalid", parameter + " must look like 2028-02-17.", parameter)));
+        }
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/api/KycNoticeQueueApiResource.java

@@ -0,0 +1,156 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.api;
+
+import com.google.gson.Gson;
+import com.google.gson.JsonArray;
+import com.google.gson.JsonElement;
+import com.google.gson.JsonObject;
+import com.google.gson.JsonParser;
+import io.swagger.v3.oas.annotations.Operation;
+import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.ws.rs.Consumes;
+import jakarta.ws.rs.GET;
+import jakarta.ws.rs.POST;
+import jakarta.ws.rs.Path;
+import jakarta.ws.rs.PathParam;
+import jakarta.ws.rs.Produces;
+import jakarta.ws.rs.QueryParam;
+import jakarta.ws.rs.core.MediaType;
+import java.time.LocalDateTime;
+import java.time.format.DateTimeParseException;
+import java.util.ArrayList;
+import java.util.List;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.infrastructure.core.data.ApiParameterError;
+import org.apache.fineract.infrastructure.core.exception.PlatformApiDataValidationException;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.client.service.KycNoticeQueueService;
+import org.apache.fineract.portfolio.client.service.KycNoticeQueueService.EnqueueResult;
+import org.apache.fineract.portfolio.client.service.KycNoticeQueueService.QueueItem;
+import org.springframework.stereotype.Component;
+
+/**
+ * Notices queued to be sent in the background.
+ *
+ * <pre>
+ *   POST /v1/kyc/notice-queue                  body: {"items":[{"clientId":1,"noticeType":"KYC","channel":"SMS",
+ *                                                      "accountNo":"..","stageLabel":".."}],
+ *                                                      "notes":"..","officerName":"..","sendAt":"2028-02-17T10:00"}
+ *   GET  /v1/kyc/notice-queue?status=PENDING   newest first
+ *   POST /v1/kyc/notice-queue/{id}?command=cancel | retry
+ * </pre>
+ *
+ * <p>Authorisation matches the contact log: sending a notice to a customer is a maintenance action on
+ * the customer's record.
+ */
+@Path("/v1/kyc/notice-queue")
+@Component
+@Tag(name = "Client KYC Notice Queue", description = "Queue customer notices to be sent in the background.")
+@RequiredArgsConstructor
+public class KycNoticeQueueApiResource {
+
+    private final PlatformSecurityContext context;
+    private final KycNoticeQueueService queueService;
+    private final Gson gson = new Gson();
+
+    @POST
+    @Consumes(MediaType.APPLICATION_JSON)
+    @Produces(MediaType.APPLICATION_JSON)
+    @Operation(summary = "Queue notices for background sending")
+    public String enqueue(final String apiRequestBodyAsJson) {
+        this.context.authenticatedUser().validateHasUpdatePermission(ClientApiConstants.CLIENT_RESOURCE_NAME);
+
+        final JsonObject payload = parse(apiRequestBodyAsJson);
+        final List<QueueItem> items = new ArrayList<>();
+        final JsonElement raw = payload.get("items");
+        if (raw != null && raw.isJsonArray()) {
+            final JsonArray array = raw.getAsJsonArray();
+            for (final JsonElement element : array) {
+                if (!element.isJsonObject()) {
+                    continue;
+                }
+                final JsonObject o = element.getAsJsonObject();
+                final String clientId = string(o, "clientId");
+                items.add(new QueueItem(clientId == null ? null : Long.valueOf(clientId), string(o, "noticeType"), string(o, "channel"),
+                        string(o, "accountNo"), string(o, "stageLabel")));
+            }
+        }
+
+        LocalDateTime sendAt = null;
+        final String sendAtText = string(payload, "sendAt");
+        if (sendAtText != null && !sendAtText.isBlank()) {
+            try {
+                sendAt = LocalDateTime.parse(sendAtText);
+            } catch (final DateTimeParseException e) {
+                throw new PlatformApiDataValidationException(List.of(ApiParameterError.parameterError(
+                        "validation.msg.kyc.notice.queue.sendAt.invalid", "sendAt must look like 2028-02-17T10:00.", "sendAt")));
+            }
+        }
+
+        final EnqueueResult result = this.queueService.enqueue(items, string(payload, "notes"), string(payload, "officerName"), sendAt);
+        final JsonObject out = new JsonObject();
+        out.addProperty("queued", result.queued());
+        out.addProperty("skipped", result.skipped());
+        return out.toString();
+    }
+
+    @GET
+    @Consumes(MediaType.APPLICATION_JSON)
+    @Produces(MediaType.APPLICATION_JSON)
+    @Operation(summary = "List queued notices", description = "Newest first. status narrows to PENDING, SENT, FAILED or CANCELLED.")
+    public String list(@QueryParam("status") final String status, @QueryParam("limit") final Integer limit) {
+        this.context.authenticatedUser().validateHasReadPermission(ClientApiConstants.CLIENT_RESOURCE_NAME);
+        return this.gson.toJson(this.queueService.list(status, limit == null ? 200 : limit));
+    }
+
+    @POST
+    @Path("{id}")
+    @Consumes(MediaType.APPLICATION_JSON)
+    @Produces(MediaType.APPLICATION_JSON)
+    @Operation(summary = "Cancel or retry a queued notice", description = "command=cancel withdraws a notice still waiting; "
+            + "command=retry puts a failed one back in line.")
+    public String act(@PathParam("id") final Long id, @QueryParam("command") final String command) {
+        this.context.authenticatedUser().validateHasUpdatePermission(ClientApiConstants.CLIENT_RESOURCE_NAME);
+        if ("cancel".equalsIgnoreCase(command)) {
+            this.queueService.cancel(id);
+        } else if ("retry".equalsIgnoreCase(command)) {
+            this.queueService.retry(id);
+        } else {
+            throw new PlatformApiDataValidationException(List.of(ApiParameterError
+                    .parameterError("validation.msg.kyc.notice.queue.command.invalid", "command must be cancel or retry.", "command")));
+        }
+        final JsonObject out = new JsonObject();
+        out.addProperty("id", id);
+        return out.toString();
+    }
+
+    private JsonObject parse(final String json) {
+        if (json == null || json.isBlank()) {
+            return new JsonObject();
+        }
+        final JsonElement parsed = JsonParser.parseString(json);
+        return parsed.isJsonObject() ? parsed.getAsJsonObject() : new JsonObject();
+    }
+
+    private String string(final JsonObject o, final String member) {
+        final JsonElement element = o.get(member);
+        return element == null || element.isJsonNull() ? null : element.getAsString();
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/api/KycRiskRulesApiResource.java

@@ -24,6 +24,7 @@ import jakarta.ws.rs.Consumes;
 import jakarta.ws.rs.GET;
 import jakarta.ws.rs.POST;
 import jakarta.ws.rs.Path;
+import jakarta.ws.rs.PathParam;
 import jakarta.ws.rs.Produces;
 import jakarta.ws.rs.core.MediaType;
 import java.util.List;
@@ -69,4 +70,14 @@ public class KycRiskRulesApiResource {
         final KycRiskRuleData rule = this.writePlatformService.createRule(request);
         return this.toApiJsonSerializer.serialize(rule);
     }
+
+    @POST
+    @Path("{ruleId}/mark-normal")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Mark a rule as normal", description = "Ends the trial of a newly added rule. It stays in the catalog as a normal rule.")
+    public String markNormal(@PathParam("ruleId") final Long ruleId) {
+        this.context.authenticatedUser().validateHasUpdatePermission(ClientApiConstants.CLIENT_RESOURCE_NAME);
+        return this.toApiJsonSerializer.serialize(this.writePlatformService.markNormal(ruleId));
+    }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/data/ClientKycApiConstants.java

@@ -33,6 +33,8 @@ public final class ClientKycApiConstants {
     public static final String riskCategoryParam = "riskCategory";
     public static final String panNumberParam = "panNumber";
     public static final String aadhaarNumberMaskedParam = "aadhaarNumberMasked";
+    /** SHA-256 of the full Aadhaar, computed client-side. The 12-digit number itself is never sent on create/update. */
+    public static final String aadhaarHashParam = "aadhaarHash";
     public static final String gstinNumberParam = "gstinNumber";
     public static final String remarksParam = "remarks";
     public static final String ckycNumberParam = "ckycNumber";
@@ -118,7 +120,7 @@ public final class ClientKycApiConstants {
 
     // ── Supported parameters for initiate/update ──────────────────────────────
     public static final Set<String> INITIATE_REQUEST_PARAMS = new HashSet<>(Arrays.asList(
-            kycTypeParam, riskCategoryParam, panNumberParam, aadhaarNumberMaskedParam,
+            kycTypeParam, riskCategoryParam, panNumberParam, aadhaarNumberMaskedParam, aadhaarHashParam,
             gstinNumberParam, remarksParam, "locale", "dateFormat",
             panAadhaarSeedingStatusParam, enterprisePanParam, cinNumberParam, dinNumberParam, incorporationDateParam,
             kycDocumentNameParam, kycDocumentNumberParam, kycDocIssueDateParam, kycDocExpiryDateParam,
@@ -136,7 +138,7 @@ public final class ClientKycApiConstants {
             declaredAnnualIncomeParam, declaredAnnualTurnoverParam));
 
     public static final Set<String> UPDATE_REQUEST_PARAMS = new HashSet<>(Arrays.asList(
-            kycTypeParam, panNumberParam, aadhaarNumberMaskedParam, gstinNumberParam,
+            kycTypeParam, panNumberParam, aadhaarNumberMaskedParam, aadhaarHashParam, gstinNumberParam,
             riskCategoryParam, remarksParam, "locale", "dateFormat",
             panAadhaarSeedingStatusParam, enterprisePanParam, cinNumberParam, dinNumberParam, incorporationDateParam,
             kycDocumentNameParam, kycDocumentNumberParam, kycDocIssueDateParam, kycDocExpiryDateParam,

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/data/KycRiskRuleData.java

@@ -64,6 +64,12 @@ public final class KycRiskRuleData implements Serializable {
      *  used in matching; a null maximum means the rule is genuinely open-ended. */
     private final BigDecimal txnMinLimitAmount;
     private final BigDecimal txnMaxLimitAmount;
+    /** True when the scenario applies to Cash Credit (overdraft-bearing current) accounts. */
+    private final boolean ccRelevant;
+    /** True while a newly authored rule is on trial; it is listed first until an officer marks it normal. */
+    private final boolean onTrial;
+    /** When the trial began (ISO date), or null for a rule that is not on trial. */
+    private final String trialStartedOn;
 
     public KycRiskRuleData(final Long id, final String ruleName, final String ruleKind, final Integer legalFormId,
             final Long occupationCategoryCvId, final String occupationCategoryName,
@@ -76,7 +82,8 @@ public final class KycRiskRuleData implements Serializable {
             final String willfulDefaulter, final String ecgcSalFlag, final String dormantFlag,
             final BigDecimal txnThresholdAmount, final String txnRuleType, final Integer txnWindowDays,
             final BigDecimal txnThresholdAmountMediumRisk, final BigDecimal txnThresholdAmountHighRisk,
-            final BigDecimal txnMinLimitAmount, final BigDecimal txnMaxLimitAmount) {
+            final BigDecimal txnMinLimitAmount, final BigDecimal txnMaxLimitAmount, final boolean ccRelevant,
+            final boolean onTrial, final String trialStartedOn) {
         this.id = id;
         this.ruleName = ruleName;
         this.ruleKind = ruleKind;
@@ -106,6 +113,9 @@ public final class KycRiskRuleData implements Serializable {
         this.txnThresholdAmountHighRisk = txnThresholdAmountHighRisk;
         this.txnMinLimitAmount = txnMinLimitAmount;
         this.txnMaxLimitAmount = txnMaxLimitAmount;
+        this.ccRelevant = ccRelevant;
+        this.onTrial = onTrial;
+        this.trialStartedOn = trialStartedOn;
     }
 
     public Long getId() {
@@ -223,4 +233,16 @@ public final class KycRiskRuleData implements Serializable {
     public BigDecimal getTxnMaxLimitAmount() {
         return txnMaxLimitAmount;
     }
+
+    public boolean isCcRelevant() {
+        return ccRelevant;
+    }
+
+    public boolean isOnTrial() {
+        return onTrial;
+    }
+
+    public String getTrialStartedOn() {
+        return trialStartedOn;
+    }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/data/KycRiskRuleRequest.java

@@ -104,15 +104,26 @@ public class KycRiskRuleRequest {
     @Schema(description = "THRESHOLD | STRUCTURING | VELOCITY. Defaults to THRESHOLD.", example = "THRESHOLD")
     private String txnRuleType;
 
-    @Schema(description = "SAVINGS | LOAN | TRANSFER | ALL. Defaults to ALL.", example = "ALL")
+    @Schema(description = "SAVINGS | LOAN | TRANSFER | CURRENT | ALL. Defaults to ALL. CURRENT is a current / Cash Credit account.", example = "ALL")
     private String txnAppliesTo;
 
+    @Schema(description = "CREDIT (money in) or DEBIT (money out). Omit for either direction.", example = "CREDIT")
+    private String txnDirection;
+
+    @Schema(description = "True when the rule is about cash only. Defaults to false.")
+    private Boolean txnCashOnly;
+
+    @Schema(description = "True when the scenario watches Cash Credit accounts, so the Rules Master CC chip lists it.")
+    private Boolean ccRelevant;
+
     /**
      * True when the officer has described a live-transaction rule rather than a pure KYC profile
      * rule, and a companion {@code m_aml_transaction_rule} row is therefore warranted.
      */
     public boolean hasTransactionRule() {
         return this.txnMinLimitAmount != null || this.txnMaxLimitAmount != null || this.txnThresholdAmount != null
-                || (this.txnWindowDays != null && this.txnWindowDays > 0);
+                || (this.txnWindowDays != null && this.txnWindowDays > 0)
+                || (this.txnDirection != null && !this.txnDirection.isBlank()) || Boolean.TRUE.equals(this.txnCashOnly)
+                || (this.txnAppliesTo != null && !this.txnAppliesTo.isBlank() && !"ALL".equalsIgnoreCase(this.txnAppliesTo.trim()));
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/domain/ClientRepositoryWrapper.java

@@ -25,6 +25,7 @@ import org.apache.fineract.infrastructure.core.domain.ExternalId;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.portfolio.client.exception.ClientNotActiveException;
 import org.apache.fineract.portfolio.client.exception.ClientNotFoundException;
+import org.springframework.jdbc.core.JdbcTemplate;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
 
@@ -39,6 +40,7 @@ public class ClientRepositoryWrapper {
 
     private final ClientRepository repository;
     private final PlatformSecurityContext context;
+    private final JdbcTemplate jdbcTemplate;
 
     @Transactional(readOnly = true)
     public Client findOneWithNotFoundDetection(final Long id) {
@@ -94,12 +96,33 @@ public class ClientRepositoryWrapper {
 
     public Client getClientByClientIdAndHierarchy(final Long clientId, final String hierarchySearchString) {
         Client client = this.repository.fetchByClientIdAndHierarchy(clientId, hierarchySearchString, hierarchySearchString);
+        // A customer of another branch who has been linked to the caller's branch can be seen here, so the branch can
+        // open an account for them. Reading only: the write paths do not go through this method.
+        if (client == null && isLinkedToBranchUnder(clientId, hierarchySearchString)) {
+            client = this.repository.findById(clientId).orElse(null);
+        }
         if (client == null) {
             throw new ClientNotFoundException(clientId.toString(), "client.id");
         }
         return client;
     }
 
+    /**
+     * True when the client has been linked to an office at or below the given hierarchy (a LIKE pattern ending in %), or
+     * holds an account there. A link is what lets a branch open the customer's page to start an account; the client list
+     * is stricter and shows the customer only once an account exists.
+     */
+    public boolean isLinkedToBranchUnder(final Long clientId, final String hierarchySearchString) {
+        final Integer count = this.jdbcTemplate.queryForObject(
+                "SELECT COUNT(1) FROM ("
+                        + "SELECT l.client_id FROM m_client_branch_link l JOIN m_office lo ON lo.id = l.office_id WHERE l.client_id = ? AND lo.hierarchy LIKE ? "
+                        + "UNION ALL SELECT sa.client_id FROM m_savings_account sa JOIN m_office ao ON ao.id = sa.office_id WHERE sa.client_id = ? AND ao.hierarchy LIKE ? "
+                        + "UNION ALL SELECT ca.client_id FROM m_current_account ca JOIN m_office co ON co.id = ca.office_id WHERE ca.client_id = ? AND co.hierarchy LIKE ?"
+                        + ") t",
+                Integer.class, clientId, hierarchySearchString, clientId, hierarchySearchString, clientId, hierarchySearchString);
+        return count != null && count > 0;
+    }
+
     public Long findIdByExternalId(final ExternalId externalId) {
         return this.repository.findIdByExternalId(externalId);
     }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/jobs/processkycnoticequeue/ProcessKycNoticeQueueConfig.java

@@ -0,0 +1,52 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.jobs.processkycnoticequeue;
+
+import org.apache.fineract.infrastructure.jobs.service.JobName;
+import org.springframework.batch.core.Job;
+import org.springframework.batch.core.Step;
+import org.springframework.batch.core.job.builder.JobBuilder;
+import org.springframework.batch.core.launch.support.RunIdIncrementer;
+import org.springframework.batch.core.repository.JobRepository;
+import org.springframework.batch.core.step.builder.StepBuilder;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.context.annotation.Bean;
+import org.springframework.context.annotation.Configuration;
+import org.springframework.transaction.PlatformTransactionManager;
+
+@Configuration
+public class ProcessKycNoticeQueueConfig {
+
+    @Autowired
+    private JobRepository jobRepository;
+    @Autowired
+    private PlatformTransactionManager transactionManager;
+
+    @Bean
+    protected Step processKycNoticeQueueStep(ProcessKycNoticeQueueTasklet processKycNoticeQueueTasklet) {
+        return new StepBuilder(JobName.PROCESS_KYC_NOTICE_QUEUE.name(), jobRepository)
+                .tasklet(processKycNoticeQueueTasklet, transactionManager).build();
+    }
+
+    @Bean
+    public Job processKycNoticeQueueJob(ProcessKycNoticeQueueTasklet processKycNoticeQueueTasklet) {
+        return new JobBuilder(JobName.PROCESS_KYC_NOTICE_QUEUE.name(), jobRepository)
+                .start(processKycNoticeQueueStep(processKycNoticeQueueTasklet)).incrementer(new RunIdIncrementer()).build();
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/jobs/processkycnoticequeue/ProcessKycNoticeQueueTasklet.java

@@ -0,0 +1,41 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.jobs.processkycnoticequeue;
+
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.portfolio.client.service.KycNoticeQueueService;
+import org.springframework.batch.core.StepContribution;
+import org.springframework.batch.core.scope.context.ChunkContext;
+import org.springframework.batch.core.step.tasklet.Tasklet;
+import org.springframework.batch.repeat.RepeatStatus;
+import org.springframework.stereotype.Component;
+
+/** Sends the notices officers have queued, once they are due. */
+@RequiredArgsConstructor
+@Component
+public class ProcessKycNoticeQueueTasklet implements Tasklet {
+
+    private final KycNoticeQueueService kycNoticeQueueService;
+
+    @Override
+    public RepeatStatus execute(StepContribution contribution, ChunkContext chunkContext) throws Exception {
+        kycNoticeQueueService.processDue();
+        return RepeatStatus.FINISHED;
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/jobs/sendkycreminders/SendKycRemindersConfig.java

@@ -0,0 +1,52 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.jobs.sendkycreminders;
+
+import org.apache.fineract.infrastructure.jobs.service.JobName;
+import org.springframework.batch.core.Job;
+import org.springframework.batch.core.Step;
+import org.springframework.batch.core.job.builder.JobBuilder;
+import org.springframework.batch.core.launch.support.RunIdIncrementer;
+import org.springframework.batch.core.repository.JobRepository;
+import org.springframework.batch.core.step.builder.StepBuilder;
+import org.springframework.beans.factory.annotation.Autowired;
+import org.springframework.context.annotation.Bean;
+import org.springframework.context.annotation.Configuration;
+import org.springframework.transaction.PlatformTransactionManager;
+
+@Configuration
+public class SendKycRemindersConfig {
+
+    @Autowired
+    private JobRepository jobRepository;
+    @Autowired
+    private PlatformTransactionManager transactionManager;
+
+    @Bean
+    protected Step sendKycRemindersStep(SendKycRemindersTasklet sendKycRemindersTasklet) {
+        return new StepBuilder(JobName.SEND_KYC_REMINDERS.name(), jobRepository).tasklet(sendKycRemindersTasklet, transactionManager)
+                .build();
+    }
+
+    @Bean
+    public Job sendKycRemindersJob(SendKycRemindersTasklet sendKycRemindersTasklet) {
+        return new JobBuilder(JobName.SEND_KYC_REMINDERS.name(), jobRepository).start(sendKycRemindersStep(sendKycRemindersTasklet))
+                .incrementer(new RunIdIncrementer()).build();
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/jobs/sendkycreminders/SendKycRemindersTasklet.java

@@ -0,0 +1,44 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.jobs.sendkycreminders;
+
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.portfolio.client.service.KycReminderService;
+import org.springframework.batch.core.StepContribution;
+import org.springframework.batch.core.scope.context.ChunkContext;
+import org.springframework.batch.core.step.tasklet.Tasklet;
+import org.springframework.batch.repeat.RepeatStatus;
+import org.springframework.stereotype.Component;
+
+/**
+ * Daily pass that tells customers which stage their KYC or account has reached and what happens
+ * next, by SMS and email.
+ */
+@RequiredArgsConstructor
+@Component
+public class SendKycRemindersTasklet implements Tasklet {
+
+    private final KycReminderService kycReminderService;
+
+    @Override
+    public RepeatStatus execute(StepContribution contribution, ChunkContext chunkContext) throws Exception {
+        kycReminderService.sendReminders();
+        return RepeatStatus.FINISHED;
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/ClientFamilyMembersWritePlatformServiceImpl.java

@@ -29,6 +29,7 @@ import java.time.format.DateTimeFormatterBuilder;
 import java.time.format.DateTimeParseException;
 import java.util.Locale;
 import java.util.Set;
+import org.apache.commons.lang3.StringUtils;
 import org.apache.fineract.infrastructure.codes.domain.CodeValue;
 import org.apache.fineract.infrastructure.codes.domain.CodeValueRepository;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
@@ -275,7 +276,7 @@ public class ClientFamilyMembersWritePlatformServiceImpl implements ClientFamily
 
         // CBS extended fields
         clientFamilyMembers.setAadhaarNumber(command.stringValueOfParameterNamed("aadhaarNumber"));
-        clientFamilyMembers.setPanNumber(command.stringValueOfParameterNamed("panNumber"));
+        clientFamilyMembers.setPanNumber(StringUtils.upperCase(command.stringValueOfParameterNamed("panNumber")));
         clientFamilyMembers.setNationality(command.stringValueOfParameterNamed("nationality"));
         final Boolean isAlive = command.booleanObjectValueOfParameterNamed("isAlive");
         clientFamilyMembers.setIsAlive(isAlive != null ? isAlive : true);
@@ -426,7 +427,7 @@ public class ClientFamilyMembersWritePlatformServiceImpl implements ClientFamily
                 familyMember.setAadhaarNumber(member.get("aadhaarNumber").getAsString());
             }
             if (member.get("panNumber") != null && !member.get("panNumber").isJsonNull()) {
-                familyMember.setPanNumber(member.get("panNumber").getAsString());
+                familyMember.setPanNumber(StringUtils.upperCase(member.get("panNumber").getAsString()));
             }
             if (member.get("nationality") != null && !member.get("nationality").isJsonNull()) {
                 familyMember.setNationality(member.get("nationality").getAsString());
@@ -585,7 +586,7 @@ public class ClientFamilyMembersWritePlatformServiceImpl implements ClientFamily
             clientFamilyMember.setAadhaarNumber(command.stringValueOfParameterNamed("aadhaarNumber"));
         }
         if (command.parameterExists("panNumber")) {
-            clientFamilyMember.setPanNumber(command.stringValueOfParameterNamed("panNumber"));
+            clientFamilyMember.setPanNumber(StringUtils.upperCase(command.stringValueOfParameterNamed("panNumber")));
         }
         if (command.parameterExists("nationality")) {
             clientFamilyMember.setNationality(command.stringValueOfParameterNamed("nationality"));

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/ClientIdentityService.java

@@ -0,0 +1,207 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.service;
+
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.LinkedHashSet;
+import java.util.List;
+import java.util.Locale;
+import java.util.Map;
+import java.util.Set;
+import lombok.RequiredArgsConstructor;
+import org.apache.commons.lang3.StringUtils;
+import org.apache.fineract.infrastructure.core.data.ApiParameterError;
+import org.apache.fineract.infrastructure.core.exception.PlatformApiDataValidationException;
+import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.client.domain.AadhaarHash;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+
+/**
+ * Answers "is this person already a customer of the bank?" by identity number, across every branch.
+ *
+ * <p>
+ * PAN, the Aadhaar fingerprint and GSTIN identify a person or an entity, so any ONE of them matching means the same
+ * customer. Phone and email are only contact details - a match there is a different customer using a number or
+ * address that is already taken, never the same customer.
+ *
+ * <p>
+ * The lookup deliberately ignores the caller's office hierarchy: the whole point is that a branch must learn that the
+ * customer is already on the books at another branch. What it hands back is kept to the minimum needed to act on that
+ * (name, CIF, branch, masked identifiers) and every lookup is logged.
+ */
+@Service
+@RequiredArgsConstructor
+public class ClientIdentityService {
+
+    /** What a caller is told about an existing customer. Identifiers are masked; nothing here is editable. */
+    public record IdentityMatch(Long clientId, String displayName, String cifNumber, Long officeId, String officeName,
+            Integer legalFormEnum, Integer kycStatus, boolean visibleToCaller, String panMasked, String aadhaarMasked,
+            String gstinMasked, Set<String> matchedBy) {
+    }
+
+    public static final String MATCHED_PAN = "PAN";
+    public static final String MATCHED_AADHAAR = "AADHAAR";
+    public static final String MATCHED_GSTIN = "GSTIN";
+
+    private final JdbcTemplate jdbcTemplate;
+    private final PlatformSecurityContext context;
+
+    /**
+     * Every active client whose KYC carries any of the given identifiers. A blank identifier is ignored; if all three
+     * are blank nothing can match. At most one row per client (a client has one KYC row).
+     *
+     * @param excludeClientId a client to leave out (the one being edited), or null
+     */
+    public List<IdentityMatch> findMatches(final String panNumber, final String aadhaarHash, final String gstinNumber,
+            final Long excludeClientId) {
+        final String pan = normalizeId(panNumber);
+        final String hash = AadhaarHash.normalizeOrNull(aadhaarHash);
+        final String gstin = normalizeId(gstinNumber);
+
+        final List<String> conditions = new ArrayList<>();
+        final List<Object> params = new ArrayList<>();
+        if (pan != null) {
+            conditions.add("k.pan_number = ?");
+            params.add(pan);
+        }
+        if (hash != null) {
+            conditions.add("k.aadhaar_hash = ?");
+            params.add(hash);
+        }
+        if (gstin != null) {
+            conditions.add("k.gstin_number = ?");
+            params.add(gstin);
+        }
+        if (conditions.isEmpty()) {
+            return List.of();
+        }
+
+        final StringBuilder sql = new StringBuilder("SELECT c.id, c.display_name, c.cif_number, c.office_id, o.name AS office_name, ")
+                .append("o.hierarchy AS office_hierarchy, c.legal_form_enum, k.kyc_status, k.pan_number, ")
+                .append("k.aadhaar_number_masked, k.aadhaar_hash, k.gstin_number ")
+                .append("FROM m_client_kyc k JOIN m_client c ON c.id = k.client_id JOIN m_office o ON o.id = c.office_id ")
+                .append("WHERE k.is_deleted = false AND (").append(String.join(" OR ", conditions)).append(")");
+        if (excludeClientId != null) {
+            sql.append(" AND c.id <> ?");
+            params.add(excludeClientId);
+        }
+        sql.append(" ORDER BY c.id");
+
+        final String callerHierarchy = this.context.officeHierarchy();
+        return this.jdbcTemplate.query(sql.toString(), (rs, rowNum) -> {
+            final Set<String> matchedBy = new LinkedHashSet<>();
+            if (pan != null && pan.equals(rs.getString("pan_number"))) {
+                matchedBy.add(MATCHED_PAN);
+            }
+            if (hash != null && hash.equals(rs.getString("aadhaar_hash"))) {
+                matchedBy.add(MATCHED_AADHAAR);
+            }
+            if (gstin != null && gstin.equals(rs.getString("gstin_number"))) {
+                matchedBy.add(MATCHED_GSTIN);
+            }
+            final String officeHierarchy = rs.getString("office_hierarchy");
+            // wasNull() only describes the column read immediately before it, so capture it right here.
+            final int legalForm = rs.getInt("legal_form_enum");
+            final boolean legalFormMissing = rs.wasNull();
+            return new IdentityMatch(rs.getLong("id"), rs.getString("display_name"), rs.getString("cif_number"),
+                    rs.getLong("office_id"), rs.getString("office_name"), legalFormMissing ? null : legalForm,
+                    rs.getInt("kyc_status"), officeHierarchy != null && officeHierarchy.startsWith(callerHierarchy),
+                    maskKeepingEnds(rs.getString("pan_number"), 2, 1), rs.getString("aadhaar_number_masked"),
+                    maskKeepingEnds(rs.getString("gstin_number"), 2, 3), matchedBy);
+        }, params.toArray());
+    }
+
+    /**
+     * Whether a mobile number or email address is already used by another client. Contact details are unique per
+     * client, and a hit here is never "the same customer".
+     */
+    public Map<String, Boolean> contactConflicts(final String mobileNo, final String emailAddress, final Long excludeClientId) {
+        final Map<String, Boolean> conflicts = new LinkedHashMap<>();
+        conflicts.put("mobileNo", isTaken("mobile_no", StringUtils.trimToNull(mobileNo), excludeClientId));
+        conflicts.put("emailAddress", isTaken("email_address", StringUtils.trimToNull(emailAddress), excludeClientId));
+        return conflicts;
+    }
+
+    /**
+     * Rejects a KYC save that would put an identifier on a second client. Called with only the identifiers being
+     * added or changed, so editing a client that already shares an identifier with another (possible in data saved
+     * before this check existed) is not blocked by that old clash.
+     */
+    public void assertNoDuplicate(final Long clientId, final String panNumber, final String aadhaarHash, final String gstinNumber) {
+        final List<IdentityMatch> matches = findMatches(panNumber, aadhaarHash, gstinNumber, clientId);
+        if (matches.isEmpty()) {
+            return;
+        }
+        final IdentityMatch other = matches.get(0);
+        final String where = " (CIF " + other.cifNumber() + ", branch " + other.officeName() + ").";
+        if (other.matchedBy().contains(MATCHED_PAN)) {
+            throw new PlatformDataIntegrityException("error.msg.client.kyc.duplicate.panNumber",
+                    "A client with PAN `" + normalizeId(panNumber) + "` already exists" + where
+                            + " PAN must be unique across clients.", "panNumber", normalizeId(panNumber));
+        }
+        if (other.matchedBy().contains(MATCHED_AADHAAR)) {
+            throw new PlatformDataIntegrityException("error.msg.client.kyc.duplicate.aadhaar",
+                    "A client with this Aadhaar already exists" + where + " Aadhaar must be unique across clients.",
+                    "aadhaarNumber", other.cifNumber());
+        }
+        throw new PlatformDataIntegrityException("error.msg.client.kyc.duplicate.gstin",
+                "A client with GSTIN `" + normalizeId(gstinNumber) + "` already exists" + where
+                        + " GSTIN must be unique across clients.", "gstinNumber", normalizeId(gstinNumber));
+    }
+
+    /**
+     * Checks an Aadhaar fingerprint from a request is well formed, as a normal validation error rather than a 500.
+     * Blank is allowed (no Aadhaar).
+     */
+    public static void validateAadhaarHashOrThrow(final String rawHash) {
+        if (StringUtils.isNotBlank(rawHash) && !AadhaarHash.isValid(rawHash.trim().toLowerCase(Locale.ROOT))) {
+            throw new PlatformApiDataValidationException(List.of(ApiParameterError.parameterError(
+                    "error.msg.client.kyc.aadhaarHash.invalid", "aadhaarHash must be a 64-character hex SHA-256 digest.",
+                    "aadhaarHash")));
+        }
+    }
+
+    /** PAN and GSTIN are stored upper-case; compare them that way. Null for blank. */
+    public static String normalizeId(final String raw) {
+        final String trimmed = StringUtils.trimToNull(raw);
+        return trimmed == null ? null : trimmed.toUpperCase(Locale.ROOT);
+    }
+
+    private boolean isTaken(final String column, final String value, final Long excludeClientId) {
+        if (value == null) {
+            return false;
+        }
+        // column is one of two fixed names above, never caller input.
+        final String sql = "SELECT COUNT(1) FROM m_client WHERE " + column + " = ?" + (excludeClientId != null ? " AND id <> ?" : "");
+        final Integer count = excludeClientId != null ? this.jdbcTemplate.queryForObject(sql, Integer.class, value, excludeClientId)
+                : this.jdbcTemplate.queryForObject(sql, Integer.class, value);
+        return count != null && count > 0;
+    }
+
+    /** Keeps the first {@code head} and last {@code tail} characters, e.g. PAN ABCDE1234F -> AB*******F. */
+    private static String maskKeepingEnds(final String value, final int head, final int tail) {
+        if (value == null || value.length() <= head + tail) {
+            return value == null ? null : "*".repeat(value.length());
+        }
+        return value.substring(0, head) + "*".repeat(value.length() - head - tail) + value.substring(value.length() - tail);
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/ClientKycReadPlatformService.java

@@ -45,4 +45,14 @@ public interface ClientKycReadPlatformService {
      * included: nothing is owed on it yet.
      */
     java.util.List<ClientKycData> retrieveLapsedKyc();
+
+    /**
+     * KYC records whose re-KYC falls due within the next {@code days} days, soonest first.
+     *
+     * <p>
+     * Nothing is owed on these yet, but they are the customers the branch can still reach before the
+     * restriction ladder starts. A record that has already lapsed is in {@link #retrieveLapsedKyc()}
+     * instead.
+     */
+    java.util.List<ClientKycData> retrieveExpiringKyc(int days);
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/ClientKycReadPlatformServiceImpl.java

@@ -173,4 +173,13 @@ public class ClientKycReadPlatformServiceImpl implements ClientKycReadPlatformSe
                 .map(this::toData)
                 .collect(java.util.stream.Collectors.toList());
     }
+
+    @Override
+    public java.util.List<ClientKycData> retrieveExpiringKyc(final int days) {
+        final java.time.LocalDate today = DateUtils.getBusinessLocalDate();
+        return this.kycRepository
+                .findExpiringBetween(today, today.plusDays(Math.max(days, 0)), ClientKycStatus.REJECTED.getValue()).stream()
+                .map(this::toData)
+                .collect(java.util.stream.Collectors.toList());
+    }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/ClientKycWritePlatformServiceJpaRepositoryImpl.java

@@ -77,6 +77,7 @@ public class ClientKycWritePlatformServiceJpaRepositoryImpl implements ClientKyc
     private final org.apache.fineract.portfolio.client.ckyc.CkycSftpUploadService ckycSftpUploadService;
     private final SavingsAccountRepository savingsAccountRepository;
     private final org.apache.fineract.infrastructure.documentmanagement.service.DocumentWritePlatformService documentWritePlatformService;
+    private final ClientIdentityService clientIdentityService;
 
     /** Hard cap on uploaded CKYC ZIP size to keep the byte[] copy bounded (50 MB). */
     private static final int CKYC_ZIP_MAX_BYTES = 50 * 1024 * 1024;
@@ -85,7 +86,8 @@ public class ClientKycWritePlatformServiceJpaRepositoryImpl implements ClientKyc
     @Override
     public CommandProcessingResult initiateKyc(final Long clientId, final JsonCommand command) {
         this.context.authenticatedUser();
-        LOG.info("initiateKyc: clientId={}, requestJson={}", clientId, command.json());
+        LOG.info("initiateKyc: clientId={}, requestJson={}", clientId,
+                command.json().replaceAll("\"aadhaarHash\"\\s*:\\s*\"[0-9a-fA-F]*\"", "\"aadhaarHash\":\"<redacted>\""));
 
         final Client clientForValidation = clientRepository.findOneWithNotFoundDetection(clientId);
 
@@ -108,6 +110,13 @@ public class ClientKycWritePlatformServiceJpaRepositoryImpl implements ClientKyc
                     .build();
         }
 
+        // PAN, Aadhaar and GSTIN identify one customer for the whole bank. The create-client request used to be the
+        // only place this was checked, but the wizard saves the KYC through this call, so a duplicate got through.
+        final String aadhaarHashInRequest = command.stringValueOfParameterNamed(ClientKycApiConstants.aadhaarHashParam);
+        ClientIdentityService.validateAadhaarHashOrThrow(aadhaarHashInRequest);
+        this.clientIdentityService.assertNoDuplicate(clientId, command.stringValueOfParameterNamed(ClientKycApiConstants.panNumberParam),
+                aadhaarHashInRequest, command.stringValueOfParameterNamed(ClientKycApiConstants.gstinNumberParam));
+
         try {
             final Client client = clientForValidation;
             final ClientKyc kyc = ClientKyc.initiateKyc(client, command);
@@ -145,6 +154,18 @@ public class ClientKycWritePlatformServiceJpaRepositoryImpl implements ClientKyc
 
         final ClientKycStatus currentStatus = kyc.getKycStatus();
 
+        // Check only identifiers this request adds or changes. A client that already shares one with another client
+        // (saved before this check existed) must still be editable.
+        final String hashInRequest = command.stringValueOfParameterNamed(ClientKycApiConstants.aadhaarHashParam);
+        ClientIdentityService.validateAadhaarHashOrThrow(hashInRequest);
+        final String newPan = command.isChangeInStringParameterNamed(ClientKycApiConstants.panNumberParam, kyc.getPanNumber())
+                ? command.stringValueOfParameterNamed(ClientKycApiConstants.panNumberParam) : null;
+        final String newGstin = command.isChangeInStringParameterNamed(ClientKycApiConstants.gstinNumberParam, kyc.getGstinNumber())
+                ? command.stringValueOfParameterNamed(ClientKycApiConstants.gstinNumberParam) : null;
+        final String newHash = StringUtils.isNotBlank(hashInRequest) && !hashInRequest.trim().equalsIgnoreCase(kyc.getAadhaarHash())
+                ? hashInRequest : null;
+        this.clientIdentityService.assertNoDuplicate(clientId, newPan, newHash, newGstin);
+
         final Map<String, Object> changes = kyc.update(command);
 
         // When re-editing a VERIFIED record, remarks are mandatory (audit trail) — but only for a

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/ClientReadPlatformServiceImpl.java

@@ -109,11 +109,18 @@ public class ClientReadPlatformServiceImpl implements ClientReadPlatformService
         // this.context.validateAccessRights(searchParameters.getHierarchy());
         // underHierarchySearchString = searchParameters.getHierarchy() + "%";
         // }
-        List<Object> paramList = new ArrayList<>(Arrays.asList(underHierarchySearchString, underHierarchySearchString));
+        List<Object> paramList = new ArrayList<>(Arrays.asList(underHierarchySearchString, underHierarchySearchString,
+                underHierarchySearchString, underHierarchySearchString));
         final StringBuilder sqlBuilder = new StringBuilder(200);
         sqlBuilder.append("select " + sqlGenerator.calcFoundRows() + " ");
         sqlBuilder.append(this.clientToDataMapper.schema());
-        sqlBuilder.append(" where (o.hierarchy like ? or transferToOffice.hierarchy like ?) ");
+        // The last two alternatives: a customer of another branch who holds an account at this branch. Being linked to a
+        // branch is not enough to be listed there; the customer appears once an account is actually opened.
+        sqlBuilder.append(" where (o.hierarchy like ? or transferToOffice.hierarchy like ?"
+                + " or c.id in (select sa.client_id from m_savings_account sa join m_office ao on ao.id = sa.office_id"
+                + " where sa.client_id is not null and ao.hierarchy like ?)"
+                + " or c.id in (select ca.client_id from m_current_account ca join m_office co on co.id = ca.office_id"
+                + " where ca.client_id is not null and co.hierarchy like ?)) ");
 
         if (searchParameters != null) {
             if (searchParameters.getIsSelfUser()) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/ClientWritePlatformServiceJpaRepositoryImpl.java

@@ -274,7 +274,9 @@ public class ClientWritePlatformServiceJpaRepositoryImpl implements ClientWriteP
             aadhaar = this.fromApiJsonHelper.extractStringNamed(
                     org.apache.fineract.portfolio.client.data.ClientKycApiConstants.aadhaarNumberParam, kyc);
         }
-        if (StringUtils.isNotBlank(aadhaar)) {
+        // "XXXXXXXX0000" is the placeholder the wizard sends for entities and for clients with no Aadhaar. It is not a
+        // number, so every such client would "match" every other one.
+        if (StringUtils.isNotBlank(aadhaar) && !"XXXXXXXX0000".equals(aadhaar)) {
             final String masked = aadhaar.length() == 12 ? "XXXXXXXX" + aadhaar.substring(8) : aadhaar;
             final boolean clash = excludeClientId == null
                     ? clientKycRepository.existsByAadhaarMasked(masked)

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycContactLogService.java

@@ -42,6 +42,37 @@ public interface KycContactLogService {
      */
     KycContactLogData logContact(Long clientId, String rawChannel, String notes, String officerName);
 
+    /**
+     * As {@link #logContact(Long, String, String, String)}, but a sending channel carries the notice for the stage
+     * the customer is at today ({@code noticeType} {@code KYC} or {@code DORMANCY}) instead of the generic
+     * "KYC pending" text. The stage is read from the customer's own record, not from the caller.
+     *
+     * @param noticeType {@code KYC}, {@code DORMANCY}, or blank for the generic notice
+     */
+    KycContactLogData logContact(Long clientId, String rawChannel, String notes, String officerName, String noticeType);
+
+    /**
+     * Sends a notice whose wording the caller supplies, and logs it exactly as {@link #logContact} would.
+     *
+     * <p>Used by the nightly reminder job, which knows which stage the customer is at and what happens
+     * next, and says so in the message — the generic "KYC pending" text does not. Only the sending
+     * channels (SMS, Email, WhatsApp) are accepted. The bank's name is appended to {@code body}.
+     *
+     * @param notes recorded against the log; the caller starts it with a marker so a reminder is not
+     *        repeated
+     * @param subject email subject (without the bank name)
+     * @param body plain-text message
+     */
+    KycContactLogData sendNotice(Long clientId, String rawChannel, String notes, String officerName, String subject, String body);
+
+    /**
+     * Sends the notice for the stage the customer is at today and logs it, without needing a logged-in user —
+     * for the queue job, which sends what an officer queued earlier.
+     *
+     * @param noticeType {@code KYC} or {@code DORMANCY}
+     */
+    KycContactLogData sendStageNotice(Long clientId, String rawChannel, String notes, String officerName, String noticeType);
+
     /** All contact attempts for one customer, oldest first. */
     List<KycContactLogData> retrieveForClient(Long clientId);
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycContactLogServiceImpl.java

@@ -42,6 +42,7 @@ import org.slf4j.Logger;
 import org.slf4j.LoggerFactory;
 import org.springframework.beans.factory.annotation.Value;
 import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Propagation;
 import org.springframework.transaction.annotation.Transactional;
 
 @Service
@@ -64,21 +65,30 @@ public class KycContactLogServiceImpl implements KycContactLogService {
     private final CustomerNotificationDispatcher dispatcher;
     private final EmailTemplateService emailTemplateService;
     private final PlatformSecurityContext context;
+    private final KycNoticeComposer noticeComposer;
 
     public KycContactLogServiceImpl(final ClientRepositoryWrapper clientRepositoryWrapper, final ClientKycRepository kycRepository,
             final ClientKycContactLogRepository contactLogRepository, final CustomerNotificationDispatcher dispatcher,
-            final EmailTemplateService emailTemplateService, final PlatformSecurityContext context) {
+            final EmailTemplateService emailTemplateService, final PlatformSecurityContext context,
+            final KycNoticeComposer noticeComposer) {
         this.clientRepositoryWrapper = clientRepositoryWrapper;
         this.kycRepository = kycRepository;
         this.contactLogRepository = contactLogRepository;
         this.dispatcher = dispatcher;
         this.emailTemplateService = emailTemplateService;
         this.context = context;
+        this.noticeComposer = noticeComposer;
+    }
+
+    @Override
+    public KycContactLogData logContact(final Long clientId, final String rawChannel, final String notes, final String officerName) {
+        return logContact(clientId, rawChannel, notes, officerName, null);
     }
 
     @Override
     @Transactional
-    public KycContactLogData logContact(final Long clientId, final String rawChannel, final String notes, final String officerName) {
+    public KycContactLogData logContact(final Long clientId, final String rawChannel, final String notes, final String officerName,
+            final String noticeType) {
         final KycContactChannel channel = KycContactChannel.fromString(rawChannel);
         if (channel == null) {
             throw validationError("channel", "Unrecognised contact channel: " + rawChannel);
@@ -99,11 +109,22 @@ public class KycContactLogServiceImpl implements KycContactLogService {
                 currentUser != null ? currentUser.getId() : null, exceptionReason, now);
 
         if (channel.isPlatformSent()) {
-            final String subject = "Action Required: KYC Verification Pending - " + this.bankName;
-            final String plainBody = buildPlainBody(client, exceptionReason, channel);
+            String subject = "Action Required: KYC Verification Pending - " + this.bankName;
+            String plainBody = buildPlainBody(client, exceptionReason, channel);
+            String htmlTitle = "KYC Verification Pending";
+            if (StringUtils.isNotBlank(noticeType)) {
+                final KycNoticeComposer.KycNotice stage = this.noticeComposer.compose(clientId, noticeType);
+                if (stage == null) {
+                    throw validationError("noticeType", "This customer is not at a stage that has a notice: " + noticeType);
+                }
+                final KycNoticeComposer.KycNotice delivery = this.noticeComposer.forDelivery(stage);
+                subject = delivery.subject();
+                plainBody = delivery.body();
+                htmlTitle = stage.subject();
+            }
             // Only email renders HTML; SMS/WhatsApp take the plain text and would show markup verbatim.
             final String htmlBody = channel == KycContactChannel.EMAIL
-                    ? this.emailTemplateService.renderAlert(displayName(client), "KYC Verification Pending", plainBody)
+                    ? this.emailTemplateService.renderAlert(displayName(client), htmlTitle, plainBody)
                     : null;
 
             final CustomerNotificationResult result = this.dispatcher.dispatch(channel, client, subject, plainBody, htmlBody);
@@ -122,6 +143,63 @@ public class KycContactLogServiceImpl implements KycContactLogService {
         return toData(saved);
     }
 
+    /**
+     * Its own transaction, so a notice that cannot be sent rolls back only itself. Joined to the queue job's
+     * transaction instead, one failure would mark the whole run rollback-only and every queued notice would
+     * stay waiting for ever.
+     */
+    @Override
+    @Transactional(propagation = Propagation.REQUIRES_NEW)
+    public KycContactLogData sendStageNotice(final Long clientId, final String rawChannel, final String notes, final String officerName,
+            final String noticeType) {
+        final KycNoticeComposer.KycNotice stage = this.noticeComposer.compose(clientId, noticeType);
+        if (stage == null) {
+            throw validationError("noticeType", "The customer is no longer at a stage that has a notice: " + noticeType);
+        }
+        return sendNotice(clientId, rawChannel, notes, officerName, stage.subject(), stage.body());
+    }
+
+    @Override
+    @Transactional
+    public KycContactLogData sendNotice(final Long clientId, final String rawChannel, final String notes, final String officerName,
+            final String subject, final String body) {
+        final KycContactChannel channel = KycContactChannel.fromString(rawChannel);
+        if (channel == null || !channel.isPlatformSent()) {
+            throw validationError("channel", "Only SMS, Email and WhatsApp can be sent: " + rawChannel);
+        }
+        if (StringUtils.isBlank(notes) || StringUtils.isBlank(body)) {
+            throw validationError("notes", "A note and a message are required.");
+        }
+
+        final Client client = this.clientRepositoryWrapper.findOneWithNotFoundDetection(clientId);
+        final ClientKyc kyc = this.kycRepository.findByClientId(clientId).orElse(null);
+        final String exceptionReason = kyc != null ? kyc.getExceptionReason() : null;
+
+        // A scheduled job has no logged-in user, so the user is optional here rather than required.
+        final AppUser currentUser = this.context.getAuthenticatedUserIfPresent();
+        final LocalDateTime now = LocalDateTime.now(DateUtils.getDateTimeZoneOfTenant());
+
+        final ClientKycContactLog log = new ClientKycContactLog(client, kyc != null ? kyc.getId() : null, channel,
+                StringUtils.abbreviate(notes.trim(), NOTES_MAX_LENGTH), officerName,
+                currentUser != null ? currentUser.getId() : null, exceptionReason, now);
+
+        final String fullSubject = subject + " - " + this.bankName;
+        final String plainBody = body.trim() + " - " + this.bankName;
+        final String htmlBody = channel == KycContactChannel.EMAIL
+                ? this.emailTemplateService.renderAlert(displayName(client), subject, plainBody)
+                : null;
+
+        final CustomerNotificationResult result = this.dispatcher.dispatch(channel, client, fullSubject, plainBody, htmlBody);
+        log.recordDeliveryOutcome(result.status(), result.destinationMasked(), result.provider(), result.providerReference(),
+                result.failureReason(), plainBody);
+        if (!result.isDelivered()) {
+            LOG.warn("Automatic notice to client {} via {} was not delivered — status={}, reason={}", clientId, channel, result.status(),
+                    result.failureReason());
+        }
+
+        return toData(this.contactLogRepository.saveAndFlush(log));
+    }
+
     @Override
     @Transactional(readOnly = true)
     public List<KycContactLogData> retrieveForClient(final Long clientId) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycNoticeComposer.java

@@ -0,0 +1,186 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.service;
+
+import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.time.temporal.ChronoUnit;
+import java.util.Locale;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.portfolio.client.domain.ClientKyc;
+import org.apache.fineract.portfolio.client.domain.ClientKycRepository;
+import org.apache.fineract.portfolio.savings.data.DormantAccountData;
+import org.apache.fineract.portfolio.savings.service.DormantAccountReadPlatformService;
+import org.springframework.beans.factory.annotation.Value;
+import org.springframework.stereotype.Component;
+
+/**
+ * The one place that decides what a customer is told, for each stage they can be at.
+ *
+ * <p>
+ * Kept apart from both the nightly reminder job and the officer's Notify button so the two can never
+ * word the same stage differently — and apart from the contact-log service so neither of them depends
+ * on the other.
+ *
+ * <p>
+ * The stage is worked out from the customer's own record on the day the notice is composed, not taken
+ * from the caller. A screen that is a few minutes stale therefore cannot send a notice for a stage the
+ * customer has already left.
+ */
+@Component
+public class KycNoticeComposer {
+
+    /** The two families of notice: a re-KYC notice, or one about an account that has gone quiet. */
+    public static final String TYPE_KYC = "KYC";
+    public static final String TYPE_DORMANCY = "DORMANCY";
+
+    public static final int DEBIT_FREEZE_DAYS = 90;
+    public static final int INOPERATIVE_DAYS = 180;
+
+    public static final int SUB_STATUS_INACTIVE = 100;
+    public static final int SUB_STATUS_DORMANT = 200;
+    public static final int SUB_STATUS_ESCHEAT = 300;
+
+    private static final DateTimeFormatter DATE = DateTimeFormatter.ofPattern("dd MMM yyyy", Locale.ENGLISH);
+
+    /** Subject and plain-text body of one notice. */
+    public record KycNotice(String subject, String body) {
+    }
+
+    private final ClientKycRepository kycRepository;
+    private final DormantAccountReadPlatformService dormantAccountReadPlatformService;
+
+    @Value("${fineract.email.from-name:CBSnexora}")
+    private String bankName;
+
+    public KycNoticeComposer(final ClientKycRepository kycRepository,
+            final DormantAccountReadPlatformService dormantAccountReadPlatformService) {
+        this.kycRepository = kycRepository;
+        this.dormantAccountReadPlatformService = dormantAccountReadPlatformService;
+    }
+
+    /**
+     * The notice for the stage this customer is at today, or {@code null} when they are at none of the
+     * stages of that family (no KYC expiry on record, or no inactive / dormant / escheated account).
+     */
+    public KycNotice compose(final Long clientId, final String type) {
+        if (TYPE_KYC.equalsIgnoreCase(type)) {
+            final ClientKyc kyc = kycRepository.findByClientId(clientId).orElse(null);
+            if (kyc == null || kyc.getExpiryDate() == null) {
+                return null;
+            }
+            final long offset = ChronoUnit.DAYS.between(kyc.getExpiryDate(), DateUtils.getBusinessLocalDate());
+            return new KycNotice(kycSubject(offset), kycMessage(kyc.getExpiryDate(), offset));
+        }
+        if (TYPE_DORMANCY.equalsIgnoreCase(type)) {
+            DormantAccountData worst = null;
+            for (final DormantAccountData account : dormantAccountReadPlatformService.retrieveDormantAccounts(null, null)) {
+                if (clientId.equals(account.getClientId()) && account.getSubStatus() != null
+                        && (worst == null || idle(account) > idle(worst))) {
+                    worst = account;
+                }
+            }
+            return worst == null ? null
+                    : new KycNotice(dormantSubject(worst), dormantMessage(worst, DateUtils.getBusinessLocalDate()));
+        }
+        return null;
+    }
+
+    /** The notice as it reaches the customer: the bank's name added to the subject and the sign-off. */
+    public KycNotice forDelivery(final KycNotice notice) {
+        return new KycNotice(notice.subject() + " - " + bankName, notice.body() + " - " + bankName);
+    }
+
+    // ── Re-KYC ─────────────────────────────────────────────────────────────────
+
+    public static String kycSubject(final long offset) {
+        if (offset < 0) {
+            return "Your KYC is due for renewal";
+        }
+        if (offset < DEBIT_FREEZE_DAYS) {
+            return "Your KYC has expired";
+        }
+        if (offset < INOPERATIVE_DAYS) {
+            return "Debits on your account are stopped";
+        }
+        return "Your account is inoperative";
+    }
+
+    /** What the customer is told, by the stage they are at: where they stand and what happens next. */
+    public static String kycMessage(final LocalDate expiry, final long offset) {
+        final String expired = expiry.format(DATE);
+        final String freeze = expiry.plusDays(DEBIT_FREEZE_DAYS).format(DATE);
+        final String inoperative = expiry.plusDays(INOPERATIVE_DAYS).format(DATE);
+        if (offset < 0) {
+            return "Your KYC expires on " + expired + " (in " + (-offset) + " days). Please visit your branch with valid ID and address"
+                    + " proof to renew it. If it is not renewed, debits on your account will stop on " + freeze
+                    + " and the account will become inoperative on " + inoperative + ".";
+        }
+        if (offset < DEBIT_FREEZE_DAYS) {
+            return "Your KYC expired on " + expired + ". Please renew it at your branch now. If it is not renewed, debits on your"
+                    + " account will stop on " + freeze + " and the account will become inoperative on " + inoperative + ".";
+        }
+        if (offset < INOPERATIVE_DAYS) {
+            return "Your KYC expired on " + expired + " and debits on your account are now stopped. Please renew your KYC at your"
+                    + " branch; if it is not renewed, the account will become inoperative on " + inoperative + ".";
+        }
+        return "Your KYC expired on " + expired + " and your account is now inoperative. Please visit your branch with valid"
+                + " documents to renew your KYC and have the account restored.";
+    }
+
+    // ── Inactive / dormant / escheated accounts ────────────────────────────────
+
+    public static String dormantSubject(final DormantAccountData account) {
+        final Integer sub = account.getSubStatus();
+        if (sub != null && sub == SUB_STATUS_ESCHEAT) {
+            return "Your account has been closed";
+        }
+        return sub != null && sub == SUB_STATUS_DORMANT ? "Your account is dormant" : "Your account is inactive";
+    }
+
+    public static String dormantMessage(final DormantAccountData account, final LocalDate today) {
+        final String since = account.getLastCustomerTransactionDate() != null ? account.getLastCustomerTransactionDate().format(DATE)
+                : "a long time";
+        final Integer sub = account.getSubStatus();
+        if (sub != null && sub == SUB_STATUS_ESCHEAT) {
+            return "Your account " + account.getAccountNo() + " has been closed after a very long period with no transaction by you"
+                    + " (last on " + since + "), and the balance has been transferred to RBI's Depositor Education and Awareness Fund."
+                    + " You can still claim it: please visit your branch with valid ID proof.";
+        }
+        if (sub != null && sub == SUB_STATUS_DORMANT) {
+            final String escheat = account.getDaysToEscheat() != null && account.getDaysToEscheat() > 0
+                    ? " If it stays dormant, the balance will be transferred to RBI's Depositor Education and Awareness Fund on "
+                            + today.plusDays(account.getDaysToEscheat()).format(DATE) + "."
+                    : "";
+            return "Your account " + account.getAccountNo() + " is dormant: there has been no transaction by you since " + since
+                    + ", so debits are stopped. To reactivate it, please visit your branch with valid KYC documents to verify your"
+                    + " identity." + escheat;
+        }
+        final String dormant = account.getDaysToDormancy() != null && account.getDaysToDormancy() > 0
+                ? " If there is still no transaction, it will become dormant on " + today.plusDays(account.getDaysToDormancy()).format(DATE)
+                        + " and debits will be stopped."
+                : "";
+        return "Your account " + account.getAccountNo() + " is inactive: there has been no transaction by you since " + since
+                + ". Please make a transaction or visit your branch." + dormant;
+    }
+
+    private static long idle(final DormantAccountData account) {
+        return account.getDaysIdle() == null ? 0 : account.getDaysIdle();
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycNoticeQueueService.java

@@ -0,0 +1,65 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.service;
+
+import java.time.LocalDateTime;
+import java.util.List;
+import java.util.Map;
+
+/**
+ * Notices an officer has asked to be sent in the background.
+ *
+ * <p>
+ * The officer picks customers and submits; the notices wait in the queue until the queue job sends
+ * them. Each is sent exactly as an immediate Notify would be — the wording is for the stage the
+ * customer is at when the notice goes out, and it is recorded in the customer's contact log.
+ */
+public interface KycNoticeQueueService {
+
+    /** One customer and channel to notify. {@code noticeType} is KYC or DORMANCY. */
+    record QueueItem(Long clientId, String noticeType, String channel, String accountNo, String stageLabel) {
+    }
+
+    /** How many were queued, and how many were left out because the same notice was already waiting. */
+    record EnqueueResult(int queued, int skipped) {
+    }
+
+    /**
+     * Queues one notice per item.
+     *
+     * @param sendAt when to send; {@code null} means as soon as the queue job next runs
+     */
+    EnqueueResult enqueue(List<QueueItem> items, String notes, String officerName, LocalDateTime sendAt);
+
+    /** Queue rows, newest first. {@code status} narrows to one of PENDING, SENT, FAILED, CANCELLED. */
+    List<Map<String, Object>> list(String status, int limit);
+
+    /** Withdraws a notice that has not been sent yet. */
+    void cancel(Long id);
+
+    /** Puts a failed notice back to be sent again. */
+    void retry(Long id);
+
+    /**
+     * Sends everything that is due. Called by the queue job.
+     *
+     * @return how many notices were sent
+     */
+    int processDue();
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycNoticeQueueServiceImpl.java

@@ -0,0 +1,238 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.service;
+
+import java.sql.Timestamp;
+import java.time.LocalDateTime;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.commons.lang3.StringUtils;
+import org.apache.fineract.infrastructure.core.data.ApiParameterError;
+import org.apache.fineract.infrastructure.core.exception.PlatformApiDataValidationException;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.client.data.KycContactLogData;
+import org.apache.fineract.portfolio.client.domain.KycContactChannel;
+import org.apache.fineract.useradministration.domain.AppUser;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class KycNoticeQueueServiceImpl implements KycNoticeQueueService {
+
+    private static final String PENDING = "PENDING";
+    private static final String SENDING = "SENDING";
+    private static final String SENT = "SENT";
+    private static final String FAILED = "FAILED";
+    private static final String CANCELLED = "CANCELLED";
+
+    /** A gateway that is down is tried again a couple of times, ten minutes apart, then given up on. */
+    private static final int MAX_ATTEMPTS = 3;
+    private static final int RETRY_MINUTES = 10;
+    /** A notice stuck mid-send (the server stopped) is put back after this long. */
+    private static final int STUCK_MINUTES = 15;
+    private static final int BATCH = 100;
+    private static final int MAX_ITEMS = 200;
+
+    private final JdbcTemplate jdbcTemplate;
+    private final KycContactLogService contactLogService;
+    private final KycNoticeComposer noticeComposer;
+    private final PlatformSecurityContext context;
+
+    @Override
+    public EnqueueResult enqueue(final List<QueueItem> items, final String notes, final String officerName, final LocalDateTime sendAt) {
+        if (items == null || items.isEmpty()) {
+            throw validationError("items", "Choose at least one customer.");
+        }
+        if (items.size() > MAX_ITEMS) {
+            throw validationError("items", "Queue at most " + MAX_ITEMS + " notices at a time.");
+        }
+        final LocalDateTime now = DateUtils.getLocalDateTimeOfTenant();
+        final LocalDateTime when = sendAt == null || sendAt.isBefore(now) ? now : sendAt;
+        final String note = StringUtils.isBlank(notes) ? "Notice queued by an officer." : StringUtils.abbreviate(notes.trim(), 1000);
+
+        final AppUser user = this.context.getAuthenticatedUserIfPresent();
+        final Long userId = user != null ? user.getId() : null;
+
+        int queued = 0;
+        int skipped = 0;
+        for (final QueueItem item : items) {
+            final KycContactChannel channel = item.channel() == null ? null : KycContactChannel.fromString(item.channel());
+            if (item.clientId() == null || channel == null || !channel.isPlatformSent()) {
+                throw validationError("channel", "Only SMS, Email and WhatsApp can be queued.");
+            }
+            final String type = item.noticeType() == null ? "" : item.noticeType().toUpperCase();
+            if (!KycNoticeComposer.TYPE_KYC.equals(type) && !KycNoticeComposer.TYPE_DORMANCY.equals(type)) {
+                throw validationError("noticeType", "Notice type must be KYC or DORMANCY.");
+            }
+            // The same notice already waiting is not queued twice; a double click must not message a customer twice.
+            final Integer waiting = this.jdbcTemplate.queryForObject("SELECT COUNT(*) FROM m_kyc_notice_queue WHERE client_id = ? "
+                    + "AND channel = ? AND notice_type = ? AND status IN ('" + PENDING + "', '" + SENDING + "')", Integer.class,
+                    item.clientId(), channel.name(), type);
+            if (waiting != null && waiting > 0) {
+                skipped++;
+                continue;
+            }
+            this.jdbcTemplate.update("INSERT INTO m_kyc_notice_queue (client_id, notice_type, channel, account_no, stage_label, notes, "
+                    + "officer_name, queued_by_user_id, status, attempts, scheduled_for, created_at) VALUES (?, ?, ?, ?, ?, ?, ?, ?, ?, 0, ?, ?)",
+                    item.clientId(), type, channel.name(), StringUtils.abbreviate(item.accountNo(), 50),
+                    StringUtils.abbreviate(item.stageLabel(), 100), note, StringUtils.abbreviate(officerName, 200), userId, PENDING,
+                    Timestamp.valueOf(when), Timestamp.valueOf(now));
+            queued++;
+        }
+        return new EnqueueResult(queued, skipped);
+    }
+
+    @Override
+    public List<Map<String, Object>> list(final String status, final int limit) {
+        final int rows = Math.min(Math.max(limit, 1), 500);
+        final StringBuilder sql = new StringBuilder("SELECT q.id, q.client_id, c.display_name, q.account_no, q.notice_type, q.channel, "
+                + "q.stage_label, q.status, q.attempts, q.result_message, q.scheduled_for, q.created_at, q.processed_at "
+                + "FROM m_kyc_notice_queue q JOIN m_client c ON c.id = q.client_id");
+        final List<Object> args = new ArrayList<>();
+        if (StringUtils.isNotBlank(status)) {
+            sql.append(" WHERE q.status = ?");
+            args.add(status.trim().toUpperCase());
+        }
+        sql.append(" ORDER BY q.id DESC LIMIT ").append(rows);
+
+        final List<Map<String, Object>> out = new ArrayList<>();
+        for (final Map<String, Object> r : this.jdbcTemplate.queryForList(sql.toString(), args.toArray())) {
+            final Map<String, Object> item = new LinkedHashMap<>();
+            item.put("id", r.get("id"));
+            item.put("clientId", r.get("client_id"));
+            item.put("clientName", r.get("display_name"));
+            item.put("accountNo", r.get("account_no"));
+            item.put("noticeType", r.get("notice_type"));
+            item.put("channel", r.get("channel"));
+            item.put("stageLabel", r.get("stage_label"));
+            item.put("status", r.get("status"));
+            item.put("attempts", r.get("attempts"));
+            item.put("resultMessage", r.get("result_message"));
+            item.put("scheduledFor", iso(r.get("scheduled_for")));
+            item.put("createdAt", iso(r.get("created_at")));
+            item.put("processedAt", iso(r.get("processed_at")));
+            out.add(item);
+        }
+        return out;
+    }
+
+    @Override
+    public void cancel(final Long id) {
+        final int changed = this.jdbcTemplate.update("UPDATE m_kyc_notice_queue SET status = ?, processed_at = ?, "
+                + "result_message = 'Cancelled before it was sent.' WHERE id = ? AND status = ?", CANCELLED,
+                Timestamp.valueOf(DateUtils.getLocalDateTimeOfTenant()), id, PENDING);
+        if (changed == 0) {
+            throw validationError("id", "Only a notice that is still waiting can be cancelled.");
+        }
+    }
+
+    @Override
+    public void retry(final Long id) {
+        final Timestamp now = Timestamp.valueOf(DateUtils.getLocalDateTimeOfTenant());
+        final int changed = this.jdbcTemplate.update("UPDATE m_kyc_notice_queue SET status = ?, attempts = 0, scheduled_for = ?, "
+                + "result_message = NULL, processed_at = NULL WHERE id = ? AND status = ?", PENDING, now, id, FAILED);
+        if (changed == 0) {
+            throw validationError("id", "Only a notice that failed can be retried.");
+        }
+    }
+
+    @Override
+    public int processDue() {
+        final LocalDateTime now = DateUtils.getLocalDateTimeOfTenant();
+
+        // Anything left half-sent by a stopped server goes back in line.
+        this.jdbcTemplate.update("UPDATE m_kyc_notice_queue SET status = ? WHERE status = ? AND processed_at < ?", PENDING, SENDING,
+                Timestamp.valueOf(now.minusMinutes(STUCK_MINUTES)));
+
+        final List<Map<String, Object>> due = this.jdbcTemplate.queryForList("SELECT id, client_id, notice_type, channel, notes, "
+                + "officer_name, attempts FROM m_kyc_notice_queue WHERE status = ? AND scheduled_for <= ? ORDER BY id LIMIT " + BATCH,
+                PENDING, Timestamp.valueOf(now));
+
+        int sent = 0;
+        for (final Map<String, Object> row : due) {
+            final Long id = ((Number) row.get("id")).longValue();
+            // Claim it first, so two overlapping runs cannot both send the same notice.
+            final int claimed = this.jdbcTemplate.update("UPDATE m_kyc_notice_queue SET status = ?, processed_at = ? WHERE id = ? AND status = ?",
+                    SENDING, Timestamp.valueOf(now), id, PENDING);
+            if (claimed == 0) {
+                continue;
+            }
+            final int attempts = ((Number) row.get("attempts")).intValue() + 1;
+            try {
+                // The stage is read when the notice goes out. A customer who has since transacted or renewed their KYC is
+                // no longer at a stage that has a notice, and telling them they are would be wrong — so it is dropped, not failed.
+                if (this.noticeComposer.compose(((Number) row.get("client_id")).longValue(), (String) row.get("notice_type")) == null) {
+                    finish(id, CANCELLED, attempts, "Not sent — the customer is no longer at a stage that has a notice (they may have transacted or renewed their KYC since).", null, null);
+                    continue;
+                }
+                final KycContactLogData result = this.contactLogService.sendStageNotice(((Number) row.get("client_id")).longValue(),
+                        (String) row.get("channel"), (String) row.get("notes"), (String) row.get("officer_name"),
+                        (String) row.get("notice_type"));
+                final String delivery = result.getDeliveryStatus();
+                if ("SENT".equals(delivery)) {
+                    finish(id, SENT, attempts, result.getDeliveryMessage(), result.getId(), null);
+                    sent++;
+                } else if ("FAILED".equals(delivery) && attempts < MAX_ATTEMPTS) {
+                    // The gateway refused it; try again shortly rather than give up on the first miss.
+                    finish(id, PENDING, attempts, result.getDeliveryMessage(), result.getId(),
+                            Timestamp.valueOf(DateUtils.getLocalDateTimeOfTenant().plusMinutes(RETRY_MINUTES)));
+                } else {
+                    finish(id, FAILED, attempts, result.getDeliveryMessage(), result.getId(), null);
+                }
+            } catch (final RuntimeException e) {
+                log.warn("Queued KYC notice {} could not be sent: {}", id, e.getMessage());
+                finish(id, FAILED, attempts, "Could not be sent: " + e.getMessage(), null, null);
+            }
+        }
+        if (!due.isEmpty()) {
+            log.info("[KYC notice queue] {} of {} due notice(s) sent", sent, due.size());
+        }
+        return sent;
+    }
+
+    private void finish(final Long id, final String status, final int attempts, final String message, final Long logId,
+            final Timestamp nextAttempt) {
+        final Timestamp now = Timestamp.valueOf(DateUtils.getLocalDateTimeOfTenant());
+        if (nextAttempt != null) {
+            this.jdbcTemplate.update("UPDATE m_kyc_notice_queue SET status = ?, attempts = ?, result_message = ?, contact_log_id = ?, "
+                    + "processed_at = ?, scheduled_for = ? WHERE id = ?", status, attempts, StringUtils.abbreviate(message, 500), logId, now,
+                    nextAttempt, id);
+        } else {
+            this.jdbcTemplate.update("UPDATE m_kyc_notice_queue SET status = ?, attempts = ?, result_message = ?, contact_log_id = ?, "
+                    + "processed_at = ? WHERE id = ?", status, attempts, StringUtils.abbreviate(message, 500), logId, now, id);
+        }
+    }
+
+    private static String iso(final Object value) {
+        return value == null ? null : String.valueOf(value).replace(' ', 'T');
+    }
+
+    private PlatformApiDataValidationException validationError(final String parameter, final String message) {
+        final ApiParameterError error = ApiParameterError.parameterError("validation.msg.kyc.notice.queue." + parameter + ".invalid",
+                message, parameter);
+        return new PlatformApiDataValidationException(List.of(error));
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycReminderService.java

@@ -0,0 +1,39 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.service;
+
+/**
+ * Sends customers the reminder that matches the stage they have reached, and says what happens to
+ * their account next.
+ */
+public interface KycReminderService {
+
+    /**
+     * One pass over every customer whose re-KYC is within 30 days of falling due or already lapsed,
+     * and every customer with an inactive or dormant savings account.
+     *
+     * <p>
+     * Each customer gets the latest stage notice they have not yet been sent, by SMS and by email, and
+     * a notice is never repeated for the same stage. Running the pass twice in a day, or after a
+     * missed night, sends nothing extra.
+     *
+     * @return how many notices were attempted
+     */
+    int sendReminders();
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycReminderServiceImpl.java

@@ -0,0 +1,172 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.client.service;
+
+import java.time.LocalDate;
+import java.time.temporal.ChronoUnit;
+import java.util.ArrayList;
+import java.util.EnumSet;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.portfolio.client.domain.ClientKyc;
+import org.apache.fineract.portfolio.client.domain.ClientKycContactLogRepository;
+import org.apache.fineract.portfolio.client.domain.ClientKycRepository;
+import org.apache.fineract.portfolio.client.domain.ClientKycStatus;
+import org.apache.fineract.portfolio.client.domain.KycContactChannel;
+import org.apache.fineract.portfolio.client.domain.KycContactDeliveryStatus;
+import org.apache.fineract.portfolio.savings.data.DormantAccountData;
+import org.apache.fineract.portfolio.savings.service.DormantAccountReadPlatformService;
+import org.springframework.stereotype.Service;
+
+/**
+ * The nightly reminder pass.
+ *
+ * <p>
+ * The restriction job ({@link KycExpiryRestrictionService}) acts on accounts; this one tells the
+ * customer first, and tells them what comes next. A customer is therefore never surprised by a
+ * freeze they were not warned of.
+ *
+ * <p>
+ * The stage a customer is at is worked out from today's date every run rather than remembered, and
+ * the latest stage they have reached is the one they are told about. A missed night therefore costs
+ * nothing: the next run sends the current stage, not the stale one.
+ */
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class KycReminderServiceImpl implements KycReminderService {
+
+    /** Days from expiry (negative = before) at which a customer's KYC stage changes. */
+    private static final int[] KYC_MILESTONES = { -30, -15, -7, 0, 80, 90, 170, 180 };
+
+    private static final int SUB_STATUS_INACTIVE = 100;
+    private static final int SUB_STATUS_DORMANT = 200;
+
+    /** A failing gateway is retried on later nights, but not for ever. */
+    private static final long MAX_ATTEMPTS = 3;
+
+    private static final String OFFICER = "System — automatic reminder";
+    private static final List<KycContactChannel> CHANNELS = List.of(KycContactChannel.SMS, KycContactChannel.EMAIL);
+
+    private final ClientKycRepository kycRepository;
+    private final ClientKycContactLogRepository contactLogRepository;
+    private final KycContactLogService contactLogService;
+    private final DormantAccountReadPlatformService dormantAccountReadPlatformService;
+
+    @Override
+    public int sendReminders() {
+        final LocalDate today = DateUtils.getBusinessLocalDate();
+        int attempted = 0;
+
+        final List<ClientKyc> records = new ArrayList<>(
+                kycRepository.findExpiringBetween(today, today.plusDays(-KYC_MILESTONES[0]), ClientKycStatus.REJECTED.getValue()));
+        records.addAll(kycRepository.findLapsedAsOn(today, ClientKycStatus.REJECTED.getValue()));
+        for (final ClientKyc kyc : records) {
+            try {
+                attempted += remindKyc(kyc, today);
+            } catch (final RuntimeException e) {
+                // One customer's failure must not stop the rest of the night's reminders.
+                log.warn("KYC reminder for client {} failed: {}", kyc.getClient() != null ? kyc.getClient().getId() : null,
+                        e.getMessage());
+            }
+        }
+
+        attempted += remindDormant(today);
+        log.info("[KYC reminders] {} notice(s) attempted", attempted);
+        return attempted;
+    }
+
+    // ── Re-KYC ─────────────────────────────────────────────────────────────────
+
+    private int remindKyc(final ClientKyc kyc, final LocalDate today) {
+        if (kyc.getClient() == null || kyc.getExpiryDate() == null) {
+            return 0;
+        }
+        final long offset = ChronoUnit.DAYS.between(kyc.getExpiryDate(), today);
+        Integer milestone = null;
+        for (final int m : KYC_MILESTONES) {
+            if (offset >= m) {
+                milestone = m;
+            }
+        }
+        if (milestone == null) {
+            return 0;
+        }
+        // The expiry date is in the marker so a renewed KYC starts a fresh set of reminders.
+        final String marker = "[AUTO KYC " + kyc.getExpiryDate() + " M" + milestone + "]";
+        return sendBoth(kyc.getClient().getId(), marker, KycNoticeComposer.kycSubject(offset),
+                KycNoticeComposer.kycMessage(kyc.getExpiryDate(), offset));
+    }
+
+    // ── Inactive / dormant accounts ────────────────────────────────────────────
+
+    private int remindDormant(final LocalDate today) {
+        // One notice per customer, about the account that has been quiet longest.
+        final Map<Long, DormantAccountData> worst = new LinkedHashMap<>();
+        for (final DormantAccountData account : dormantAccountReadPlatformService.retrieveDormantAccounts(null, null)) {
+            final Integer sub = account.getSubStatus();
+            if (account.getClientId() == null || sub == null || (sub != SUB_STATUS_INACTIVE && sub != SUB_STATUS_DORMANT)) {
+                continue; // escheated accounts are closed; there is nothing left to warn about
+            }
+            final DormantAccountData held = worst.get(account.getClientId());
+            if (held == null || idle(account) > idle(held)) {
+                worst.put(account.getClientId(), account);
+            }
+        }
+
+        int attempted = 0;
+        for (final DormantAccountData account : worst.values()) {
+            try {
+                final String marker = "[AUTO DORMANCY S" + account.getSubStatus() + " " + account.getLastCustomerTransactionDate() + "]";
+                final String subject = KycNoticeComposer.dormantSubject(account);
+                attempted += sendBoth(account.getClientId(), marker, subject, KycNoticeComposer.dormantMessage(account, today));
+            } catch (final RuntimeException e) {
+                log.warn("Dormancy reminder for client {} failed: {}", account.getClientId(), e.getMessage());
+            }
+        }
+        return attempted;
+    }
+
+    private static long idle(final DormantAccountData account) {
+        return account.getDaysIdle() == null ? 0 : account.getDaysIdle();
+    }
+
+    // ── Sending ────────────────────────────────────────────────────────────────
+
+    /** Sends the message by every channel, skipping any channel this stage has already been told on. */
+    private int sendBoth(final Long clientId, final String marker, final String subject, final String body) {
+        int attempted = 0;
+        for (final KycContactChannel channel : CHANNELS) {
+            // Delivered, or nothing to deliver to, is final. A failure is retried, a few times only.
+            final boolean settled = contactLogRepository.existsByClientIdAndChannelAndNotesStartingWithAndDeliveryStatusIn(clientId,
+                    channel, marker, EnumSet.of(KycContactDeliveryStatus.SENT, KycContactDeliveryStatus.SKIPPED_NO_DESTINATION));
+            if (settled || contactLogRepository.countByClientIdAndChannelAndNotesStartingWith(clientId, channel, marker) >= MAX_ATTEMPTS) {
+                continue;
+            }
+            contactLogService.sendNotice(clientId, channel.name(), marker + " Automatic reminder by " + channel.getDisplayLabel() + ".",
+                    OFFICER, subject, body);
+            attempted++;
+        }
+        return attempted;
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycRiskRulesReadPlatformServiceImpl.java

@@ -92,7 +92,10 @@ public class KycRiskRulesReadPlatformServiceImpl implements KycRiskRulesReadPlat
             txnRule != null ? txnRule.getThresholdAmountMediumRisk() : null,
             txnRule != null ? txnRule.getThresholdAmountHighRisk() : null,
             txnRule != null ? txnRule.getMinLimitAmount() : null,
-            txnRule != null ? txnRule.getMaxLimitAmount() : null
+            txnRule != null ? txnRule.getMaxLimitAmount() : null,
+            rule.isCcRelevant(),
+            rule.isOnTrial(),
+            rule.getTrialStartedOn() == null ? null : rule.getTrialStartedOn().toString()
         );
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycRiskRulesWritePlatformService.java

@@ -31,4 +31,7 @@ public interface KycRiskRulesWritePlatformService {
      * @return the persisted rule exactly as the catalog GET would return it
      */
     KycRiskRuleData createRule(KycRiskRuleRequest request);
+
+    /** Ends a rule's trial: it stays in the catalog as a normal rule. Returns the rule as the catalog GET would. */
+    KycRiskRuleData markNormal(Long ruleId);
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/KycRiskRulesWritePlatformServiceImpl.java

@@ -28,6 +28,7 @@ import org.apache.fineract.infrastructure.codes.domain.CodeValueRepositoryWrappe
 import org.apache.fineract.infrastructure.core.data.ApiParameterError;
 import org.apache.fineract.infrastructure.core.data.DataValidatorBuilder;
 import org.apache.fineract.infrastructure.core.exception.PlatformApiDataValidationException;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
 import org.apache.fineract.portfolio.aml.domain.AmlAppliesTo;
 import org.apache.fineract.portfolio.aml.domain.AmlRuleType;
 import org.apache.fineract.portfolio.aml.domain.AmlTransactionRule;
@@ -81,6 +82,13 @@ public class KycRiskRulesWritePlatformServiceImpl implements KycRiskRulesWritePl
             rule.setOccupation(occupation);
         }
 
+        // A rule written for a Cash Credit account, or marked so, is listed under the CC chip.
+        rule.markCcRelevant(Boolean.TRUE.equals(request.getCcRelevant())
+                || "CURRENT".equalsIgnoreCase(StringUtils.defaultString(request.getTxnAppliesTo()).trim()));
+
+        // A rule authored here starts on trial, from the business date, until an officer marks it normal.
+        rule.startTrial(DateUtils.getBusinessLocalDate());
+
         final ClientRiskRule saved = this.repository.saveAndFlush(rule);
 
         if (request.hasTransactionRule()) {
@@ -138,8 +146,21 @@ public class KycRiskRulesWritePlatformServiceImpl implements KycRiskRulesWritePl
         final AmlAppliesTo appliesTo = StringUtils.isBlank(request.getTxnAppliesTo()) ? AmlAppliesTo.ALL
                 : AmlAppliesTo.valueOf(request.getTxnAppliesTo().trim().toUpperCase());
 
-        return AmlTransactionRule.createForRiskRule(saved.getId(), saved.getReason(), appliesTo, ruleType,
-                request.getTxnWindowDays(), threshold, request.getTxnMinLimitAmount(), request.getTxnMaxLimitAmount());
+        final AmlTransactionRule transactionRule = AmlTransactionRule.createForRiskRule(saved.getId(), saved.getReason(), appliesTo,
+                ruleType, request.getTxnWindowDays(), threshold, request.getTxnMinLimitAmount(), request.getTxnMaxLimitAmount());
+        transactionRule.restrictTo(StringUtils.isBlank(request.getTxnDirection()) ? null : request.getTxnDirection().trim().toUpperCase(),
+                Boolean.TRUE.equals(request.getTxnCashOnly()));
+        return transactionRule;
+    }
+
+    @Override
+    @Transactional
+    public KycRiskRuleData markNormal(final Long ruleId) {
+        final ClientRiskRule rule = this.repository.findById(ruleId)
+                .orElseThrow(() -> new IllegalArgumentException("Client risk rule " + ruleId + " not found"));
+        rule.markNormal();
+        this.repository.saveAndFlush(rule);
+        return this.readPlatformService.retrieveRule(ruleId);
     }
 
     private Integer nextOrderPosition() {
@@ -182,6 +203,10 @@ public class KycRiskRulesWritePlatformServiceImpl implements KycRiskRulesWritePl
 
         validateEnum(validator, "txnRuleType", request.getTxnRuleType(), AmlRuleType.class);
         validateEnum(validator, "txnAppliesTo", request.getTxnAppliesTo(), AmlAppliesTo.class);
+        if (StringUtils.isNotBlank(request.getTxnDirection()) && !"CREDIT".equalsIgnoreCase(request.getTxnDirection().trim())
+                && !"DEBIT".equalsIgnoreCase(request.getTxnDirection().trim())) {
+            validator.reset().parameter("txnDirection").value(request.getTxnDirection()).failWithCode("must.be.credit.or.debit");
+        }
 
         if (!errors.isEmpty()) {
             throw new PlatformApiDataValidationException(errors);

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/search/ClientSearchService.java

@@ -64,7 +64,9 @@ public class ClientSearchService {
 
         Pageable pageable = searchRequest.toPageable();
 
-        return clientRepository.searchByText(searchText, pageable, hierarchy, activeOnly, legalFormValue)
+        Long officeId = request.map(ClientTextSearch::getOfficeId).orElse(null);
+
+        return clientRepository.searchByText(searchText, pageable, hierarchy, activeOnly, legalFormValue, officeId)
                 .map(clientSearchDataMapper::map);
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/client/service/search/domain/ClientTextSearch.java

@@ -41,4 +41,11 @@ public class ClientTextSearch {
      * not be able to link entities by omitting the param). Defaults to null = all legal forms.
      */
     private String legalFormType;
+
+    /**
+     * Narrows results to one branch (office). It is applied on top of the caller's office-hierarchy
+     * restriction, never instead of it, so a branch user passing another branch's id still gets nothing.
+     * Used by the client list's branch filter for Head Office users. Null = no extra filter.
+     */
+    private Long officeId;
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/note/domain/Note.java

@@ -28,6 +28,7 @@ import org.apache.commons.lang3.StringUtils;
 import org.apache.commons.lang3.Strings;
 import org.apache.fineract.infrastructure.core.domain.AbstractAuditableWithUTCDateTimeCustom;
 import org.apache.fineract.portfolio.client.domain.Client;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccount;
 import org.apache.fineract.portfolio.group.domain.Group;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
@@ -73,6 +74,10 @@ public class Note extends AbstractAuditableWithUTCDateTimeCustom<Long> {
     @JoinColumn(name = "share_account_id", nullable = true)
     private ShareAccount shareAccount;
 
+    @ManyToOne
+    @JoinColumn(name = "current_account_id", nullable = true)
+    private CurrentAccount currentAccount;
+
     public static Note clientNote(final Client client, final String note) {
         return new Note(client, note);
     }
@@ -110,6 +115,10 @@ public class Note extends AbstractAuditableWithUTCDateTimeCustom<Long> {
         return new Note(account, note);
     }
 
+    public static Note currentAccountNote(final CurrentAccount account, final String note) {
+        return new Note(account, note);
+    }
+
     public Note(final Client client, final String note) {
         this.client = client;
         this.note = note;
@@ -161,6 +170,13 @@ public class Note extends AbstractAuditableWithUTCDateTimeCustom<Long> {
         this.noteTypeId = NoteType.SHARE_ACCOUNT.getValue();
     }
 
+    private Note(final CurrentAccount account, final String note) {
+        this.currentAccount = account;
+        this.client = account.getClient();
+        this.note = note;
+        this.noteTypeId = NoteType.CURRENT_ACCOUNT.getValue();
+    }
+
     public Map<String, Object> update(final String note) {
         if (!Strings.CI.equals(note, this.note)) {
             this.note = StringUtils.defaultIfEmpty(note, null);

fineract-provider/src/main/java/org/apache/fineract/portfolio/note/domain/NoteRepository.java

@@ -20,6 +20,7 @@ package org.apache.fineract.portfolio.note.domain;
 
 import java.util.List;
 import org.apache.fineract.portfolio.client.domain.Client;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccount;
 import org.apache.fineract.portfolio.group.domain.Group;
 import org.apache.fineract.portfolio.loanaccount.domain.Loan;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTransaction;
@@ -50,6 +51,8 @@ public interface NoteRepository extends JpaRepository<Note, Long>, JpaSpecificat
 
     Note findBySavingsAccountAndId(SavingsAccount savingAccount, Long id);
 
+    Note findByCurrentAccountAndId(CurrentAccount currentAccount, Long id);
+
     @Query("select note from Note note where note.savingsTransaction.id = :savingsTransactionId")
     List<Note> findBySavingsTransactionId(@Param("savingsTransactionId") Long savingsTransactionId);
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/note/service/NoteReadPlatformServiceImpl.java

@@ -137,6 +137,10 @@ public class NoteReadPlatformServiceImpl implements NoteReadPlatformService {
             case GROUP:
                 conditionSql = " n.group_id = ? ";
             break;
+            case CURRENT_ACCOUNT:
+                paramList.add(NoteType.CURRENT_ACCOUNT.getValue());
+                conditionSql = " n.current_account_id = ? and n.note_type_enum = ? ";
+            break;
             default:
             break;
         }

fineract-provider/src/main/java/org/apache/fineract/portfolio/note/service/NoteWritePlatformServiceJpaRepositoryImpl.java

@@ -22,6 +22,7 @@ import lombok.extern.slf4j.Slf4j;
 import org.apache.commons.lang3.Strings;
 import org.apache.commons.lang3.tuple.Pair;
 import org.apache.fineract.portfolio.client.domain.ClientRepositoryWrapper;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccountRepositoryWrapper;
 import org.apache.fineract.portfolio.group.domain.GroupRepository;
 import org.apache.fineract.portfolio.group.exception.GroupNotFoundException;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanRepositoryWrapper;
@@ -50,16 +51,19 @@ public class NoteWritePlatformServiceJpaRepositoryImpl implements NoteWritePlatf
     private final LoanRepositoryWrapper loanRepository;
     private final LoanTransactionRepository loanTransactionRepository;
     private final SavingsAccountRepository savingsAccountRepository;
+    private final CurrentAccountRepositoryWrapper currentAccountRepository;
 
     public NoteWritePlatformServiceJpaRepositoryImpl(final NoteRepository noteRepository, final ClientRepositoryWrapper clientRepository,
             final GroupRepository groupRepository, final LoanRepositoryWrapper loanRepository,
-            final LoanTransactionRepository loanTransactionRepository, final SavingsAccountRepository savingsAccountRepository) {
+            final LoanTransactionRepository loanTransactionRepository, final SavingsAccountRepository savingsAccountRepository,
+            final CurrentAccountRepositoryWrapper currentAccountRepository) {
         this.noteRepository = noteRepository;
         this.clientRepository = clientRepository;
         this.groupRepository = groupRepository;
         this.loanRepository = loanRepository;
         this.loanTransactionRepository = loanTransactionRepository;
         this.savingsAccountRepository = savingsAccountRepository;
+        this.currentAccountRepository = currentAccountRepository;
     }
 
     @Override
@@ -101,6 +105,12 @@ public class NoteWritePlatformServiceJpaRepositoryImpl implements NoteWritePlatf
                 officeId = savingAccount.getClient().getOffice().getId();
             }
             break;
+            case CURRENT_ACCOUNT: {
+                final var currentAccount = currentAccountRepository.findOneWithNotFoundDetection(request.getResourceId());
+                note = noteRepository.saveAndFlush(Note.currentAccountNote(currentAccount, request.getNote()));
+                officeId = currentAccount.getOffice().getId();
+            }
+            break;
             default:
                 throw new NoteResourceNotSupportedException(request.getType().getApiUrl());
         }
@@ -168,6 +178,12 @@ public class NoteWritePlatformServiceJpaRepositoryImpl implements NoteWritePlatf
                 officeId = savingAccount.getClient().getOffice().getId();
             }
             break;
+            case CURRENT_ACCOUNT: {
+                final var currentAccount = currentAccountRepository.findOneWithNotFoundDetection(resourceId);
+                note = noteRepository.findByCurrentAccountAndId(currentAccount, noteId);
+                officeId = currentAccount.getOffice().getId();
+            }
+            break;
             case SHARE_ACCOUNT:
             case SAVINGS_TRANSACTION:
                 log.error("Not yet implemented: {}", type);

fineract-provider/src/main/java/org/apache/fineract/portfolio/note/starter/NoteAutoConfiguration.java

@@ -19,6 +19,7 @@
 package org.apache.fineract.portfolio.note.starter;
 
 import org.apache.fineract.portfolio.client.domain.ClientRepositoryWrapper;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccountRepositoryWrapper;
 import org.apache.fineract.portfolio.group.domain.GroupRepository;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanRepositoryWrapper;
 import org.apache.fineract.portfolio.loanaccount.domain.LoanTransactionRepository;
@@ -46,8 +47,8 @@ public class NoteAutoConfiguration {
     @ConditionalOnMissingBean
     public NoteWritePlatformService noteWritePlatformService(NoteRepository noteRepository, ClientRepositoryWrapper clientRepository,
             GroupRepository groupRepository, LoanRepositoryWrapper loanRepository, LoanTransactionRepository loanTransactionRepository,
-            SavingsAccountRepository savingsAccountRepository) {
+            SavingsAccountRepository savingsAccountRepository, CurrentAccountRepositoryWrapper currentAccountRepository) {
         return new NoteWritePlatformServiceJpaRepositoryImpl(noteRepository, clientRepository, groupRepository, loanRepository,
-                loanTransactionRepository, savingsAccountRepository);
+                loanTransactionRepository, savingsAccountRepository, currentAccountRepository);
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/profitappropriation/api/ProfitAppropriationConfigApiResource.java

@@ -0,0 +1,261 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.profitappropriation.api;
+
+import com.google.gson.Gson;
+import com.google.gson.JsonArray;
+import com.google.gson.JsonElement;
+import com.google.gson.JsonObject;
+import jakarta.ws.rs.Consumes;
+import jakarta.ws.rs.GET;
+import jakarta.ws.rs.POST;
+import jakarta.ws.rs.PUT;
+import jakarta.ws.rs.Path;
+import jakarta.ws.rs.Produces;
+import jakarta.ws.rs.QueryParam;
+import jakarta.ws.rs.core.MediaType;
+import java.math.BigDecimal;
+import java.util.ArrayList;
+import java.util.HashSet;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Locale;
+import java.util.Map;
+import java.util.Set;
+import lombok.RequiredArgsConstructor;
+import org.apache.commons.lang3.StringUtils;
+import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException;
+import org.apache.fineract.infrastructure.core.serialization.FromJsonHelper;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.profitappropriation.service.ProfitAppropriationPostingService;
+import org.apache.fineract.useradministration.domain.AppUser;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Component;
+import org.springframework.transaction.annotation.Transactional;
+
+/**
+ * Reserve funds and the percentage of the year's net profit appropriated to each - Statutory Reserve, Building
+ * Fund, Investment Depreciation Reserve and so on - with the GL account each reserve is credited to.
+ *
+ * The screen saves the whole list at once (see {@link #update}), so the stored set is always exactly what one
+ * administrator chose, never an interleaving of two open screens.
+ */
+@Path("/v1/profitappropriationconfig")
+@Component
+@RequiredArgsConstructor
+@Produces({ MediaType.APPLICATION_JSON })
+public class ProfitAppropriationConfigApiResource {
+
+    private static final String RESOURCE_NAME_FOR_PERMISSION = "PROFITAPPROPRIATIONCONFIG";
+    private static final BigDecimal HUNDRED = BigDecimal.valueOf(100);
+    private static final int MAX_NAME_LENGTH = 100;
+    // Reserves and funds are equity (3) or, for funds held for a purpose, liability (2) accounts.
+    private static final String ELIGIBLE_GL_SQL = "disabled = false AND account_usage = 1 AND classification_enum IN (2, 3)";
+
+    private final JdbcTemplate jdbcTemplate;
+    private final PlatformSecurityContext context;
+    private final FromJsonHelper fromJsonHelper;
+    private final ProfitAppropriationPostingService postingService;
+    private final Gson gson = new Gson();
+
+    @GET
+    public String retrieveAll() {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+        return gson.toJson(configuration());
+    }
+
+    @GET
+    @Path("template")
+    public String template() {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+        // Header accounts carry no entries of their own, so only postable accounts can receive an appropriation.
+        final List<Map<String, Object>> accounts = jdbcTemplate.queryForList(
+                "SELECT id, name, gl_code, classification_enum FROM acc_gl_account WHERE " + ELIGIBLE_GL_SQL + " ORDER BY gl_code");
+        final List<Map<String, Object>> options = new ArrayList<>();
+        for (final Map<String, Object> a : accounts) {
+            final Map<String, Object> o = new LinkedHashMap<>();
+            o.put("id", a.get("id"));
+            o.put("name", a.get("name"));
+            o.put("glCode", a.get("gl_code"));
+            o.put("classification", a.get("classification_enum"));
+            options.add(o);
+        }
+        return gson.toJson(Map.of("glAccountOptions", options));
+    }
+
+    /**
+     * Replaces the whole list. Body: {@code {"reserves":[{"name":"Statutory Reserve","glAccountId":5,"percentage":25}]}}.
+     * A reserve may be saved without a GL account while the bank has not opened that account yet.
+     */
+    @PUT
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Transactional
+    public String update(final String body) {
+        final AppUser user = this.context.authenticatedUser();
+        user.validateHasPermissionTo("UPDATE_" + RESOURCE_NAME_FOR_PERMISSION);
+
+        final JsonElement root = this.fromJsonHelper.parse(body);
+        final JsonArray rows = root != null && root.isJsonObject() && root.getAsJsonObject().has("reserves")
+                && root.getAsJsonObject().get("reserves").isJsonArray() ? root.getAsJsonObject().getAsJsonArray("reserves") : null;
+        if (rows == null) {
+            throw invalid("reserves.required", "The request must contain a 'reserves' list.");
+        }
+
+        final List<Reserve> reserves = new ArrayList<>();
+        final Set<String> names = new HashSet<>();
+        final Set<Long> accounts = new HashSet<>();
+        BigDecimal total = BigDecimal.ZERO;
+
+        for (final JsonElement element : rows) {
+            final JsonObject row = element.getAsJsonObject();
+            final String name = StringUtils.trimToNull(text(row, "name"));
+            if (name == null) {
+                throw invalid("name.required", "Every reserve needs a name.");
+            }
+            if (name.length() > MAX_NAME_LENGTH) {
+                throw invalid("name.too.long", "Reserve name '" + name + "' is longer than " + MAX_NAME_LENGTH + " characters.");
+            }
+            if (!names.add(name.toLowerCase(Locale.ROOT))) {
+                throw invalid("name.duplicate", "Reserve '" + name + "' is listed twice.");
+            }
+
+            final BigDecimal percentage = row.has("percentage") && !row.get("percentage").isJsonNull()
+                    ? row.get("percentage").getAsBigDecimal()
+                    : null;
+            if (percentage == null || percentage.signum() <= 0 || percentage.compareTo(HUNDRED) > 0) {
+                throw invalid("percentage.out.of.range", "The percentage for '" + name + "' must be more than 0 and at most 100.");
+            }
+            total = total.add(percentage);
+
+            final Long glAccountId = row.has("glAccountId") && !row.get("glAccountId").isJsonNull() ? row.get("glAccountId").getAsLong()
+                    : null;
+            if (glAccountId != null) {
+                final Integer eligible = jdbcTemplate.queryForObject(
+                        "SELECT COUNT(*) FROM acc_gl_account WHERE id = ? AND " + ELIGIBLE_GL_SQL, Integer.class, glAccountId);
+                if (eligible == null || eligible == 0) {
+                    throw invalid("gl.account.not.eligible", "The GL account chosen for '" + name
+                            + "' was not found, is disabled, is a header account, or is not an equity or liability account.");
+                }
+                // Two reserves credited to one account would merge into a single balance nobody can split again.
+                if (!accounts.add(glAccountId)) {
+                    throw invalid("gl.account.duplicate", "The GL account chosen for '" + name + "' is already used by another reserve.");
+                }
+            }
+            reserves.add(new Reserve(name, glAccountId, percentage));
+        }
+
+        // More than 100% would appropriate more than the year earned.
+        if (total.compareTo(HUNDRED) > 0) {
+            throw invalid("total.exceeds.hundred",
+                    "The reserves add up to " + total.stripTrailingZeros().toPlainString() + "% of net profit; the total cannot exceed 100%.");
+        }
+
+        jdbcTemplate.update("DELETE FROM m_profit_appropriation_config");
+        int position = 0;
+        for (final Reserve reserve : reserves) {
+            jdbcTemplate.update("""
+                    INSERT INTO m_profit_appropriation_config (name, gl_account_id, percentage, position, updated_on, updated_by)
+                    VALUES (?, ?, ?, ?, now(), ?)
+                    """, reserve.name(), reserve.glAccountId(), reserve.percentage(), position++, user.getId());
+        }
+        return gson.toJson(configuration());
+    }
+
+    /**
+     * What appropriating a year's profit would post - each reserve's amount from the profit GL - or, for a year already
+     * appropriated, what was posted. {@code financialYear} defaults to the newest closed year not yet appropriated.
+     */
+    @GET
+    @Path("posting")
+    public String postingPreview(@QueryParam("financialYear") final String financialYear) {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+        final String fy = StringUtils.isBlank(financialYear) ? postingService.defaultFinancialYear() : financialYear.trim();
+        return gson.toJson(postingService.preview(fy));
+    }
+
+    /** Posts the year's appropriation. Body: {@code {"financialYear":"2026-27","note":"AGM resolution 12/2027"}}. */
+    @POST
+    @Path("posting")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    public String post(final String body) {
+        final AppUser user = this.context.authenticatedUser();
+        // Configuring the reserves is not enough - this posts journal entries, so it needs that right as well.
+        user.validateHasPermissionTo("UPDATE_" + RESOURCE_NAME_FOR_PERMISSION);
+        user.validateHasPermissionTo("CREATE_JOURNALENTRY");
+
+        final JsonElement root = this.fromJsonHelper.parse(body);
+        final JsonObject json = root != null && root.isJsonObject() ? root.getAsJsonObject() : new JsonObject();
+        final String financialYear = StringUtils.trimToNull(text(json, "financialYear"));
+        if (financialYear == null) {
+            throw invalid("financial.year.required", "Choose the financial year whose profit is to be appropriated.");
+        }
+        return gson.toJson(postingService.post(financialYear, text(json, "note"), user.getId(), user.getUsername()));
+    }
+
+    private Map<String, Object> configuration() {
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                SELECT c.id, c.name, c.gl_account_id, g.gl_code, g.name AS gl_name, c.percentage, c.position,
+                       c.updated_on, u.username AS updated_by
+                  FROM m_profit_appropriation_config c
+                  LEFT JOIN acc_gl_account g ON g.id = c.gl_account_id
+                  LEFT JOIN m_appuser u ON u.id = c.updated_by
+                 ORDER BY c.position, c.id
+                """);
+        final List<Map<String, Object>> reserves = new ArrayList<>();
+        BigDecimal total = BigDecimal.ZERO;
+        Object updatedOn = null;
+        Object updatedBy = null;
+        for (final Map<String, Object> r : rows) {
+            final BigDecimal percentage = (BigDecimal) r.get("percentage");
+            total = total.add(percentage);
+            final Map<String, Object> o = new LinkedHashMap<>();
+            o.put("id", r.get("id"));
+            o.put("name", r.get("name"));
+            o.put("glAccountId", r.get("gl_account_id"));
+            o.put("glCode", r.get("gl_code"));
+            o.put("glAccountName", r.get("gl_name"));
+            o.put("percentage", plain(percentage));
+            reserves.add(o);
+            updatedOn = r.get("updated_on") != null ? r.get("updated_on").toString() : updatedOn;
+            updatedBy = r.get("updated_by") != null ? r.get("updated_by") : updatedBy;
+        }
+        final Map<String, Object> out = new LinkedHashMap<>();
+        out.put("reserves", reserves);
+        out.put("totalPercentage", plain(total));
+        out.put("remainingPercentage", plain(HUNDRED.subtract(total)));
+        out.put("updatedOn", updatedOn);
+        out.put("updatedBy", updatedBy);
+        return out;
+    }
+
+    /** 25.0000 -> 25 and 100.0000 -> 100 (not 1E+2), so the screen shows what was typed. */
+    private static BigDecimal plain(final BigDecimal value) {
+        return new BigDecimal(value.stripTrailingZeros().toPlainString());
+    }
+
+    private static String text(final JsonObject row, final String field) {
+        return row.has(field) && !row.get(field).isJsonNull() ? row.get(field).getAsString() : null;
+    }
+
+    private static PlatformDataIntegrityException invalid(final String code, final String message) {
+        return new PlatformDataIntegrityException("error.msg.profitappropriationconfig." + code, message);
+    }
+
+    private record Reserve(String name, Long glAccountId, BigDecimal percentage) {}
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/profitappropriation/service/ProfitAppropriationPostingService.java

@@ -0,0 +1,268 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.profitappropriation.service;
+
+import java.math.BigDecimal;
+import java.math.RoundingMode;
+import java.time.LocalDate;
+import java.time.LocalDateTime;
+import java.util.ArrayList;
+import java.util.LinkedHashMap;
+import java.util.List;
+import java.util.Map;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.commons.lang3.StringUtils;
+import org.apache.fineract.accounting.journalentry.domain.JournalEntryType;
+import org.apache.fineract.accounting.journalentry.service.LedgerTransactionId;
+import org.apache.fineract.accounting.journalentry.service.LedgerTxnPrefix;
+import org.apache.fineract.accounting.yearend.service.IncomeProfitTransferService;
+import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+/**
+ * Appropriates a closed financial year's profit into the reserve funds configured on the Reserve Fund
+ * Configuration screen: each reserve gets its percentage of the profit in the Distributable Profit GL, posted as
+ * one journal entry ({@code Dr profit GL / Cr reserve GL} per reserve), dated the last day of the year so it sits in
+ * the same year as the close it follows.
+ *
+ * Refused until the year has been closed into the profit GL (before that the GL holds a partial figure), while any
+ * reserve has no GL account, and once the year has been appropriated - each year's profit is appropriated once.
+ */
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class ProfitAppropriationPostingService {
+
+    private static final BigDecimal HUNDRED = BigDecimal.valueOf(100);
+    private static final int MAX_NOTE_LENGTH = 500;
+
+    private final JdbcTemplate jdbcTemplate;
+    private final IncomeProfitTransferService yearEnd;
+
+    /** The financial years the screen offers: the current one and the three before it, newest first. */
+    public List<String> financialYearOptions() {
+        final String current = yearEnd.currentFinancialYear();
+        final int startYear = Integer.parseInt(current.substring(0, 4));
+        final List<String> years = new ArrayList<>();
+        for (int i = 0; i < 4; i++) {
+            final int y = startYear - i;
+            years.add(y + "-" + String.format("%02d", (y + 1) % 100));
+        }
+        return years;
+    }
+
+    /** The year the screen opens on: the newest closed year not yet appropriated, else the year before the current. */
+    public String defaultFinancialYear() {
+        final List<String> years = financialYearOptions();
+        for (final String fy : years) {
+            if (yearEnd.isYearClosed(fy) && !isPosted(fy)) {
+                return fy;
+            }
+        }
+        return years.get(1);
+    }
+
+    /** What posting the year would do - or, for a year already appropriated, what was posted. */
+    public Map<String, Object> preview(final String financialYear) {
+        final LocalDate[] range = yearEnd.financialYearRange(financialYear);
+        final Map<String, Object> out = new LinkedHashMap<>();
+        out.put("financialYear", financialYear);
+        out.put("fromDate", range[0].toString());
+        out.put("toDate", range[1].toString());
+        out.put("financialYearOptions", financialYearOptions());
+
+        final List<String> blockers = new ArrayList<>();
+
+        final List<Map<String, Object>> posted = postedRows(financialYear);
+        if (!posted.isEmpty()) {
+            final Map<String, Object> first = posted.get(0);
+            out.put("posted", true);
+            out.put("profitAmount", plain((BigDecimal) first.get("profit_amount")));
+            out.put("glTransactionId", first.get("gl_transaction_id"));
+            out.put("postedOnDate", String.valueOf(first.get("posted_on_date")));
+            out.put("postedBy", first.get("posted_by_name"));
+            out.put("note", first.get("note"));
+            out.put("profitGlCode", first.get("profit_gl_code"));
+            out.put("profitGlName", first.get("profit_gl_name"));
+            BigDecimal total = BigDecimal.ZERO;
+            final List<Map<String, Object>> lines = new ArrayList<>();
+            for (final Map<String, Object> r : posted) {
+                final BigDecimal amount = (BigDecimal) r.get("amount");
+                total = total.add(amount);
+                lines.add(line((String) r.get("reserve_name"), r.get("gl_account_id"), r.get("gl_code"), r.get("gl_name"),
+                        (BigDecimal) r.get("percentage"), amount));
+            }
+            out.put("lines", lines);
+            out.put("totalAmount", plain(total));
+            out.put("remainingAmount", plain(((BigDecimal) first.get("profit_amount")).subtract(total)));
+            out.put("blockers", List.of("Profit for " + financialYear + " has already been appropriated."));
+            out.put("canPost", false);
+            return out;
+        }
+        out.put("posted", false);
+
+        Map<String, Object> profitGl = null;
+        try {
+            profitGl = yearEnd.loadDistributableProfitGl();
+            out.put("profitGlCode", profitGl.get("gl_code"));
+            out.put("profitGlName", profitGl.get("name"));
+        } catch (RuntimeException e) {
+            blockers.add("No GL is mapped to Distributable Profit (Accounting → Accounts Linked to Financial Activities).");
+        }
+
+        final boolean closed = yearEnd.isYearClosed(financialYear);
+        out.put("yearClosed", closed);
+        if (!closed) {
+            blockers.add("FY " + financialYear + " has not been closed into the profit GL yet. The year-end close runs on "
+                    + range[1] + "; until then the profit GL does not hold the year's profit.");
+        }
+
+        final BigDecimal profit = profitGl != null ? yearEnd.profitForFinancialYear(financialYear) : BigDecimal.ZERO;
+        out.put("profitAmount", plain(profit));
+        if (profitGl != null && closed && profit.signum() <= 0) {
+            blockers.add("There is no profit to appropriate for " + financialYear + " (the profit GL shows " + plain(profit) + ").");
+        }
+
+        final List<Map<String, Object>> reserves = jdbcTemplate.queryForList("""
+                SELECT c.name, c.gl_account_id, g.gl_code, g.name AS gl_name, c.percentage
+                  FROM m_profit_appropriation_config c
+                  LEFT JOIN acc_gl_account g ON g.id = c.gl_account_id
+                 ORDER BY c.position, c.id
+                """);
+        if (reserves.isEmpty()) {
+            blockers.add("No reserve fund is configured.");
+        }
+        final List<Map<String, Object>> lines = new ArrayList<>();
+        final List<String> unmapped = new ArrayList<>();
+        BigDecimal total = BigDecimal.ZERO;
+        for (final Map<String, Object> r : reserves) {
+            final BigDecimal percentage = (BigDecimal) r.get("percentage");
+            final BigDecimal amount = profit.signum() > 0 ? share(profit, percentage) : BigDecimal.ZERO;
+            total = total.add(amount);
+            if (r.get("gl_account_id") == null) {
+                unmapped.add((String) r.get("name"));
+            }
+            lines.add(line((String) r.get("name"), r.get("gl_account_id"), r.get("gl_code"), r.get("gl_name"), percentage, amount));
+        }
+        if (!unmapped.isEmpty()) {
+            blockers.add("Select a GL account for: " + String.join(", ", unmapped) + ".");
+        }
+        out.put("lines", lines);
+        out.put("totalAmount", plain(total));
+        out.put("remainingAmount", plain(profit.subtract(total)));
+        out.put("blockers", blockers);
+        out.put("canPost", blockers.isEmpty());
+        return out;
+    }
+
+    /** Posts the year's appropriation as one journal entry and records it. */
+    @Transactional
+    public Map<String, Object> post(final String financialYear, final String note, final Long userId, final String userName) {
+        // Serialises two users posting the same year at once: the second waits here, then sees the first's rows.
+        jdbcTemplate.execute("LOCK TABLE m_profit_appropriation_posting IN SHARE ROW EXCLUSIVE MODE");
+
+        final Map<String, Object> preview = preview(financialYear);
+        if (!Boolean.TRUE.equals(preview.get("canPost"))) {
+            @SuppressWarnings("unchecked")
+            final List<String> blockers = (List<String>) preview.get("blockers");
+            throw new PlatformDataIntegrityException("error.msg.profitappropriation.cannot.post",
+                    blockers.isEmpty() ? "Profit for " + financialYear + " cannot be appropriated." : blockers.get(0));
+        }
+
+        final Map<String, Object> profitGl = yearEnd.loadDistributableProfitGl();
+        final Long profitGlId = ((Number) profitGl.get("id")).longValue();
+        final BigDecimal profit = new BigDecimal(preview.get("profitAmount").toString());
+        final LocalDate postingDate = yearEnd.financialYearRange(financialYear)[1];
+        final Long officeId = yearEnd.headOfficeId();
+        final String currency = yearEnd.resolveCurrency(profitGlId);
+        final LocalDateTime now = LocalDateTime.now(DateUtils.getDateTimeZoneOfTenant());
+        final String txnId = LedgerTransactionId.next(jdbcTemplate, LedgerTxnPrefix.PROFIT_APPROPRIATION);
+        final String trimmedNote = StringUtils.abbreviate(StringUtils.trimToNull(note), MAX_NOTE_LENGTH);
+        final int debit = JournalEntryType.DEBIT.getValue();
+        final int credit = JournalEntryType.CREDIT.getValue();
+
+        @SuppressWarnings("unchecked")
+        final List<Map<String, Object>> lines = (List<Map<String, Object>>) preview.get("lines");
+        for (final Map<String, Object> l : lines) {
+            final String reserve = (String) l.get("reserveName");
+            final Long glId = ((Number) l.get("glAccountId")).longValue();
+            final BigDecimal amount = (BigDecimal) l.get("amount");
+            if (amount.signum() > 0) {
+                final String descr = "Profit appropriation " + financialYear + " — " + reserve
+                        + (trimmedNote != null ? " | " + trimmedNote : "");
+                yearEnd.insertEntry(officeId, profitGlId, debit, amount, txnId, postingDate, userId, now, currency, descr);
+                yearEnd.insertEntry(officeId, glId, credit, amount, txnId, postingDate, userId, now, currency, descr);
+            }
+            jdbcTemplate.update("""
+                    INSERT INTO m_profit_appropriation_posting
+                        (financial_year, reserve_name, gl_account_id, profit_gl_id, percentage, profit_amount, amount,
+                         gl_transaction_id, posted_on_date, posted_by_user, posted_by_name, note, created_at)
+                    VALUES (?,?,?,?,?,?,?,?,?,?,?,?, now())
+                    """, financialYear, reserve, glId, profitGlId, l.get("percentage"), profit, amount, txnId,
+                    java.sql.Date.valueOf(postingDate), userId, userName, trimmedNote);
+        }
+        log.info("Profit appropriation {} posted as {}: {} of {} to {} reserve(s)", financialYear, txnId, preview.get("totalAmount"),
+                profit, lines.size());
+        return preview(financialYear);
+    }
+
+    private boolean isPosted(final String financialYear) {
+        final Integer count = jdbcTemplate.queryForObject("SELECT COUNT(*) FROM m_profit_appropriation_posting WHERE financial_year = ?",
+                Integer.class, financialYear);
+        return count != null && count > 0;
+    }
+
+    private List<Map<String, Object>> postedRows(final String financialYear) {
+        return jdbcTemplate.queryForList("""
+                SELECT p.reserve_name, p.gl_account_id, g.gl_code, g.name AS gl_name, p.percentage, p.profit_amount, p.amount,
+                       p.gl_transaction_id, p.posted_on_date, p.posted_by_name, p.note,
+                       pg.gl_code AS profit_gl_code, pg.name AS profit_gl_name
+                  FROM m_profit_appropriation_posting p
+                  JOIN acc_gl_account g ON g.id = p.gl_account_id
+                  JOIN acc_gl_account pg ON pg.id = p.profit_gl_id
+                 WHERE p.financial_year = ?
+                 ORDER BY p.id
+                """, financialYear);
+    }
+
+    /** A reserve's share of the profit, to the paisa. */
+    private static BigDecimal share(final BigDecimal profit, final BigDecimal percentage) {
+        return profit.multiply(percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
+    }
+
+    private static Map<String, Object> line(final String name, final Object glId, final Object glCode, final Object glName,
+            final BigDecimal percentage, final BigDecimal amount) {
+        final Map<String, Object> l = new LinkedHashMap<>();
+        l.put("reserveName", name);
+        l.put("glAccountId", glId);
+        l.put("glCode", glCode);
+        l.put("glAccountName", glName);
+        l.put("percentage", plain(percentage));
+        l.put("amount", plain(amount));
+        return l;
+    }
+
+    private static BigDecimal plain(final BigDecimal value) {
+        return new BigDecimal(value.stripTrailingZeros().toPlainString());
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/rbireserve/api/RbiReserveReturnApiResource.java

@@ -19,7 +19,12 @@
 package org.apache.fineract.portfolio.rbireserve.api;
 
 import com.google.gson.Gson;
+import com.google.gson.JsonArray;
+import com.google.gson.JsonObject;
+import com.google.gson.JsonParser;
+import jakarta.ws.rs.Consumes;
 import jakarta.ws.rs.GET;
+import jakarta.ws.rs.POST;
 import jakarta.ws.rs.Path;
 import jakarta.ws.rs.Produces;
 import jakarta.ws.rs.QueryParam;
@@ -28,6 +33,7 @@ import java.math.BigDecimal;
 import java.math.RoundingMode;
 import java.time.DayOfWeek;
 import java.time.LocalDate;
+import java.time.format.DateTimeFormatter;
 import java.time.temporal.TemporalAdjusters;
 import java.util.ArrayList;
 import java.util.HashSet;
@@ -36,6 +42,12 @@ import java.util.List;
 import java.util.Map;
 import java.util.Set;
 import lombok.RequiredArgsConstructor;
+import org.apache.fineract.commands.domain.CommandWrapper;
+import org.apache.fineract.commands.service.SynchronousCommandProcessingService;
+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.domain.FineractRequestContextHolder;
 import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException;
 import org.apache.fineract.infrastructure.core.service.DateUtils;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
@@ -129,6 +141,15 @@ public class RbiReserveReturnApiResource {
     private static final String USAGE_SLR_ASSET = "SLR_ASSET";
 
     private final JdbcTemplate jdbcTemplate;
+    /**
+     * Raises the transfer entry in Java rather than over HTTP.
+     *
+     * The manual journal entry endpoint is turned off at the HTTP edge on this installation; an
+     * internal command is how the clearing and disbursement flows post theirs, and it goes through
+     * maker-checker on exactly the same terms.
+     */
+    private final PortfolioCommandSourceWritePlatformService commandsSourceWritePlatformService;
+    private final FineractRequestContextHolder fineractRequestContextHolder;
     private final PlatformSecurityContext context;
     private final Gson gson = new Gson();
 
@@ -765,10 +786,19 @@ public class RbiReserveReturnApiResource {
 
         final BigDecimal percentage;
         final boolean seedDefault;
+        /**
+         * The date this rate came into force.
+         *
+         * Carried with the rate because a return read day by day has to say WHEN a requirement
+         * changed, not only what it changed to: a rate rising mid-period leaves two requirements
+         * on one sheet, and without the date a reader cannot tell which days each one settled.
+         */
+        final LocalDate effectiveFrom;
 
-        Rate(final BigDecimal percentage, final boolean seedDefault) {
+        Rate(final BigDecimal percentage, final boolean seedDefault, final LocalDate effectiveFrom) {
             this.percentage = percentage;
             this.seedDefault = seedDefault;
+            this.effectiveFrom = effectiveFrom;
         }
     }
 
@@ -779,7 +809,7 @@ public class RbiReserveReturnApiResource {
      */
     private Rate rateInForce(final String rateType, final LocalDate onDate) {
         final List<Map<String, Object>> found = jdbcTemplate.queryForList("""
-                SELECT percentage, is_seed_default FROM m_rbi_reserve_rate
+                SELECT percentage, is_seed_default, effective_from FROM m_rbi_reserve_rate
                  WHERE rate_type = ? AND effective_from <= ?
                  ORDER BY effective_from DESC LIMIT 1
                 """, rateType, java.sql.Date.valueOf(onDate));
@@ -787,7 +817,8 @@ public class RbiReserveReturnApiResource {
             return null;
         }
         final Map<String, Object> row = found.get(0);
-        return new Rate((BigDecimal) row.get("percentage"), Boolean.TRUE.equals(row.get("is_seed_default")));
+        return new Rate((BigDecimal) row.get("percentage"), Boolean.TRUE.equals(row.get("is_seed_default")),
+                ((java.sql.Date) row.get("effective_from")).toLocalDate());
     }
 
     /**
@@ -1134,6 +1165,388 @@ public class RbiReserveReturnApiResource {
      * code. A head left unmapped reports as nil, because on this form a nil line is a real answer -
      * a bank with no balances at the State Co-operative Bank files that line empty.
      */
+
+    /**
+     * Today's reserve position - what the bank must hold, what it is holding, and where.
+     *
+     * <p>
+     * The return above reports fortnight closes. This answers a different question, and the one a
+     * treasury desk asks every morning: as things stand RIGHT NOW, are we short? A return made up to
+     * a close two weeks ago cannot say that, because the balances it reports have since moved.
+     *
+     * <p>
+     * The requirement is still charged on the base date - RBI's lag is a rule, not an approximation,
+     * and today's own liabilities settle nothing until they become a base themselves. So the figures
+     * are read on two different dates on purpose: the base from the close it is charged on, the
+     * balances as they stand today. Both dates are stated, because a reader comparing them has to
+     * know they are not the same day.
+     *
+     * <p>
+     * The accounts are listed individually rather than only totalled: a shortfall is covered by
+     * moving money into one of them, and a desk cannot act on a total.
+     */
+    @GET
+    @Path("position")
+    public String reservePosition(@QueryParam("onDate") final String onDateParam,
+            @QueryParam("officeId") final Long officeId) {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+
+        final LocalDate today = parseOrBusinessDate(onDateParam);
+        final LocalDate baseDate = formOneBaseDate(today);
+        final Rate crr = rateInForce("CRR", today);
+        final Rate slr = rateInForce("SLR", today);
+
+        final Map<String, Object> response = new LinkedHashMap<>();
+        response.put("onDate", today.toString());
+        response.put("baseDate", baseDate.toString());
+        response.put("crrPercentage", crr == null ? null : crr.percentage);
+        response.put("crrEffectiveFrom", crr == null ? null : crr.effectiveFrom.toString());
+        response.put("slrPercentage", slr == null ? null : slr.percentage);
+        response.put("slrEffectiveFrom", slr == null ? null : slr.effectiveFrom.toString());
+
+        // The liabilities as they stand today, split the way the form splits them. Not what the
+        // requirement is charged on - that is the base below - but what a desk watches, because it
+        // is what the NEXT base will be struck from.
+        final RoleFigure dtlToday = figureFor("DEMAND_TIME_LIABILITIES", today, officeId);
+        final Map<String, Object> liabilities = new LinkedHashMap<>();
+        liabilities.put("demand", dtlToday.demandAmount);
+        liabilities.put("time", dtlToday.timeAmount);
+        liabilities.put("total", dtlToday.amount);
+        liabilities.put("net", formOneNetLiabilities(today, officeId));
+        response.put("today", liabilities);
+
+        // The base the requirement is actually charged on, split the same way so the two can be
+        // compared line for line.
+        final RoleFigure dtlBase = figureFor("DEMAND_TIME_LIABILITIES", baseDate, officeId);
+        final BigDecimal base = formOneNetLiabilities(baseDate, officeId);
+        final Map<String, Object> charged = new LinkedHashMap<>();
+        charged.put("demand", dtlBase.demandAmount);
+        charged.put("time", dtlBase.timeAmount);
+        charged.put("total", dtlBase.amount);
+        charged.put("net", base);
+        response.put("base", charged);
+
+        final BigDecimal crrRequired = crr == null ? BigDecimal.ZERO
+                : base.multiply(crr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
+        final BigDecimal slrRequired = slr == null ? BigDecimal.ZERO
+                : base.multiply(slr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
+
+        // What is actually held, as of today. The same definition Part B and Part C use, so the
+        // dashboard and the return cannot disagree about whether the bank is compliant.
+        final BigDecimal crrHeld = formOnePartBMaintained(today, officeId);
+        final BigDecimal slrHeld = formOneSlrHeld(today, crrHeld, crrRequired, officeId);
+
+        response.put("crr", formOneRatioPosition(crrRequired, crrHeld));
+        response.put("slr", formOneRatioPosition(slrRequired, slrHeld));
+
+        // Every account the cash reserve is maintained in, with what it holds today. These are the
+        // accounts a shortfall is covered INTO, so the balance that matters is today's, not the
+        // close's.
+        //
+        // The RBI current account is listed even where the return leaves item VI(a) empty: money
+        // can be moved there whatever the filed form shows, and a transfer screen that hid the
+        // account would leave a desk unable to use it.
+        final List<Map<String, Object>> accounts = new ArrayList<>();
+        accounts.addAll(formOnePositionAccounts("V", "Cash on hand", "CASH_IN_HAND", today, officeId));
+        accounts.addAll(
+                formOnePositionAccounts("VI(a)", "Reserve Bank of India", "FORM1_VI_A_RBI_CURRENT", today, officeId));
+        accounts.addAll(formOnePositionAccounts("VI(b)", "State Co-operative Bank", "FORM1_VI_B_STATE_COOP_CURRENT",
+                today, officeId));
+        accounts.addAll(formOnePositionAccounts("VI(c)", "District Central Co-operative Bank",
+                "FORM1_VI_C_DCCB_CURRENT", today, officeId));
+
+        // Item VIII — the correspondent balances, which item X counts as surely as the cash and the
+        // current accounts above (X = V + VI + VIII). Left out, the accounts on screen added to
+        // less than the maintained figure beside them, and a desk reading the list could not see
+        // where the rest of its reserve was sitting.
+        //
+        // The balances themselves, not the net: item VIII reports only the excess over what the
+        // same banks hold with this bank, but what a desk can MOVE is the balance, and a row
+        // showing a net it cannot transfer is not a row it can act on.
+        accounts.addAll(formOnePositionAccounts("VIII", "Correspondent banks (net balance counts)",
+                "FORM1_III_A_SBI_CURRENT", today, officeId));
+
+        // Reserve accounts the bank holds but has not mapped to a head of the form. They are shown
+        // because money can be moved into them whatever the filed return counts, and a desk cannot
+        // act on an account the screen does not list - but they are marked as entering no total, so
+        // a reader does not add them to a requirement they do not settle.
+        for (final Map<String, Object> unmapped : formOneUnmappedReserveAccounts(today, officeId, accounts)) {
+            accounts.add(unmapped);
+        }
+        response.put("accounts", accounts);
+
+        return this.gson.toJson(response);
+    }
+
+    /**
+     * What is held against section 24 on a date - item XII, built exactly as Part C builds it.
+     *
+     * <p>
+     * The cash held over the section 18 requirement, plus VII(c), plus gold, plus the approved
+     * securities mapped to XII(c). VII(a) and VII(b) are NOT in it: they are deposits placed with
+     * the State and District Central Co-operative Banks, which the filed return does not admit as
+     * liquid assets for SLR.
+     *
+     * <p>
+     * One definition for every place that reports it. The position screen and the day-by-day sheet
+     * each carried their own copy, written before Part C was corrected, and went on counting VII(a)
+     * and VII(b) - so one dialog quoted two different SLR figures, five and a half crore apart,
+     * depending on which tab was open.
+     */
+    private BigDecimal formOneSlrHeld(final LocalDate date, final BigDecimal crrHeld, final BigDecimal crrRequired,
+            final Long officeId) {
+        final BigDecimal excessCash = crrHeld.subtract(crrRequired).max(BigDecimal.ZERO);
+        return excessCash.add(figureFor("FORM1_VII_C_GOVT_SECURITIES", date, officeId).amount)
+                .add(figureFor("FORMA_SLR_GOLD", date, officeId).amount)
+                .add(figureFor("SLR_INVESTMENTS", date, officeId).amount);
+    }
+
+    /**
+     * One ratio's standing - required, held, and the gap, with the gap named rather than signed.
+     */
+    private Map<String, Object> formOneRatioPosition(final BigDecimal required, final BigDecimal held) {
+        final Map<String, Object> position = new LinkedHashMap<>();
+        final BigDecimal gap = held.subtract(required);
+        position.put("required", required);
+        position.put("maintained", held);
+        position.put("surplus", gap.max(BigDecimal.ZERO));
+        // Positive: a shortfall is an amount to be covered, and a desk reading "move 4,13,000" does
+        // not want to re-sign a negative first.
+        position.put("shortfall", gap.min(BigDecimal.ZERO).negate());
+        position.put("met", gap.compareTo(BigDecimal.ZERO) >= 0);
+        return position;
+    }
+
+    /**
+     * Reserve accounts the bank holds that no head of the form picks up.
+     *
+     * <p>
+     * A balance with the Reserve Bank that the filed return leaves out of item VI(a) is still an
+     * account money can be moved into, and a screen that listed only mapped accounts would leave a
+     * desk unable to use it. They are returned marked - entering no total - rather than silently
+     * added to what is maintained, which would have the dashboard claim compliance the return does
+     * not.
+     *
+     * <p>
+     * Identified by the GL's own account_usage and classification rather than by code, so a bank
+     * that names its reserve accounts differently is not left with an empty list.
+     */
+    private List<Map<String, Object>> formOneUnmappedReserveAccounts(final LocalDate onDate, final Long officeId,
+            final List<Map<String, Object>> alreadyListed) {
+        final Set<Object> listed = new HashSet<>();
+        for (final Map<String, Object> account : alreadyListed) {
+            listed.add(account.get("glAccountId"));
+        }
+
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                SELECT a.id, a.gl_code, a.name
+                  FROM acc_gl_account a
+                 WHERE a.classification_enum = 1 AND a.account_usage = 1 AND a.disabled = false
+                   AND (UPPER(a.name) LIKE '%RESERVE BANK%' OR UPPER(a.name) LIKE '%RBI%')
+                 ORDER BY a.gl_code
+                """);
+
+        final List<Map<String, Object>> unmapped = new ArrayList<>();
+        for (final Map<String, Object> row : rows) {
+            final Long accountId = ((Number) row.get("id")).longValue();
+            if (listed.contains(accountId)) {
+                continue;
+            }
+            final Map<String, Object> account = new LinkedHashMap<>();
+            account.put("glAccountId", accountId);
+            account.put("glCode", row.get("gl_code"));
+            account.put("name", row.get("name"));
+            account.put("balance", balanceOf(accountId, onDate, officeId));
+            account.put("item", "VI(a)");
+            account.put("head", "Reserve Bank of India");
+            account.put("configKey", null);
+            // Shown, but not counted: the filed return does not read this balance, so adding it to
+            // what is maintained would have the dashboard and the form disagree.
+            account.put("countsTowardMaintained", false);
+            unmapped.add(account);
+        }
+        return unmapped;
+    }
+
+    /**
+     * One GL account's balance on a date, read the way the rest of the return reads balances.
+     */
+    private BigDecimal balanceOf(final Long accountId, final LocalDate onDate, final Long officeId) {
+        final StringBuilder sql = new StringBuilder("""
+                SELECT COALESCE(SUM(CASE WHEN type_enum = 2 THEN amount ELSE -amount END), 0) AS balance
+                  FROM acc_gl_journal_entry
+                 WHERE account_id = ? AND entry_date <= ?
+                   AND (reversed IS NULL OR reversed = false)
+                   AND id NOT IN (SELECT reversal_id FROM acc_gl_journal_entry WHERE reversal_id IS NOT NULL)
+                """);
+        final List<Object> args = new ArrayList<>(List.of(accountId, java.sql.Date.valueOf(onDate)));
+        if (officeId != null) {
+            sql.append(" AND office_id = ?");
+            args.add(officeId);
+        }
+        final Map<String, Object> row = jdbcTemplate.queryForMap(sql.toString(), args.toArray());
+        return (BigDecimal) row.get("balance");
+    }
+
+    /**
+     * The accounts mapped to one head, with what each holds on the date given.
+     */
+    private List<Map<String, Object>> formOnePositionAccounts(final String item, final String head,
+            final String configKey, final LocalDate onDate, final Long officeId) {
+        final List<Map<String, Object>> accounts = new ArrayList<>();
+        final RoleFigure figure = figureFor(configKey, onDate, officeId);
+        for (final Map<String, Object> account : figure.accounts) {
+            final Map<String, Object> row = new LinkedHashMap<>(account);
+            row.put("item", item);
+            row.put("head", head);
+            row.put("configKey", configKey);
+            // Mapped to a head the form reads, so this balance is part of what is maintained.
+            row.put("countsTowardMaintained", true);
+            accounts.add(row);
+        }
+        return accounts;
+    }
+
+    /**
+     * Moves money between the accounts the cash reserve is held in.
+     *
+     * <p>
+     * Its own endpoint rather than the manual journal entry screen, because that screen is turned
+     * off at the HTTP edge on this installation (see DisabledFeatureApiFilter) - deliberately, so
+     * that nobody posts a free-hand entry against the ledger. A reserve transfer is not a free-hand
+     * entry: both sides are reserve accounts the administrator has mapped, the amount is checked
+     * against what the source actually holds, and the entry is raised in Java like the clearing and
+     * disbursement flows, so it goes through maker-checker exactly as they do.
+     *
+     * <p>
+     * It records the movement; it does not make it. The money reaches the other bank when the
+     * treasury desk sends the NEFT or RTGS - this is the bank's own record of having done so.
+     *
+     * <p>
+     * These are asset accounts, so the one money LEAVES is credited and the one it arrives in is
+     * debited. The request names them as a desk thinks of them, from and to, and the sides are
+     * worked out here.
+     */
+    @POST
+    @Path("transfer")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    public String reserveTransfer(final String apiRequestBodyAsJson) {
+        this.context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSION);
+
+        final JsonObject request = JsonParser.parseString(apiRequestBodyAsJson).getAsJsonObject();
+        final Long fromAccountId = request.get("fromGlAccountId").getAsLong();
+        final Long toAccountId = request.get("toGlAccountId").getAsLong();
+        final BigDecimal amount = request.get("amount").getAsBigDecimal();
+        final Long officeId = request.has("officeId") && !request.get("officeId").isJsonNull()
+                ? request.get("officeId").getAsLong()
+                : null;
+        final String reference = request.has("reference") && !request.get("reference").isJsonNull()
+                ? request.get("reference").getAsString()
+                : null;
+        final String note = request.has("comments") && !request.get("comments").isJsonNull()
+                ? request.get("comments").getAsString()
+                : null;
+
+        if (fromAccountId.equals(toAccountId)) {
+            throw new PlatformDataIntegrityException("error.msg.reserve.transfer.same.account",
+                    "The money cannot be moved to the account it is already in.");
+        }
+        if (amount == null || amount.compareTo(BigDecimal.ZERO) <= 0) {
+            throw new PlatformDataIntegrityException("error.msg.reserve.transfer.invalid.amount",
+                    "The amount to transfer must be more than nothing.");
+        }
+
+        // Both sides must be accounts the reserve is actually held in. Checked here rather than
+        // trusted from the request: an endpoint that moved money between any two GLs on the say-so
+        // of its caller would be the manual journal entry screen under another name, which is the
+        // thing this installation turned off.
+        final LocalDate today = DateUtils.getBusinessLocalDate();
+        final Set<Long> reserveAccounts = formOneReserveAccountIds();
+        if (!reserveAccounts.contains(fromAccountId) || !reserveAccounts.contains(toAccountId)) {
+            throw new PlatformDataIntegrityException("error.msg.reserve.transfer.not.reserve.account",
+                    "Both accounts must be mapped to a cash reserve head on the RBI Reserve Configuration.");
+        }
+
+        // An account cannot send more than it holds: the ledger would carry a negative balance on a
+        // cash or bank account, which is not a position that exists.
+        final BigDecimal available = balanceOf(fromAccountId, today, officeId);
+        if (amount.compareTo(available) > 0) {
+            throw new PlatformDataIntegrityException("error.msg.reserve.transfer.insufficient.balance",
+                    "The account holds " + available.toPlainString() + ", which is less than the amount to transfer.");
+        }
+
+        final JsonArray debits = new JsonArray();
+        final JsonObject debit = new JsonObject();
+        debit.addProperty("glAccountId", toAccountId);
+        debit.addProperty("amount", amount);
+        debits.add(debit);
+
+        final JsonArray credits = new JsonArray();
+        final JsonObject credit = new JsonObject();
+        credit.addProperty("glAccountId", fromAccountId);
+        credit.addProperty("amount", amount);
+        credits.add(credit);
+
+        final JsonObject payload = new JsonObject();
+        payload.addProperty("officeId", officeId == null ? 1L : officeId);
+        payload.addProperty("transactionDate", today.format(DateTimeFormatter.ofPattern("dd MMMM yyyy")));
+        payload.addProperty("dateFormat", "dd MMMM yyyy");
+        payload.addProperty("locale", "en");
+        payload.addProperty("currencyCode", "INR");
+        payload.addProperty("comments", note == null || note.isBlank() ? "Reserve transfer" : note);
+        if (reference != null && !reference.isBlank()) {
+            payload.addProperty("referenceNumber", reference);
+        }
+        payload.add("debits", debits);
+        payload.add("credits", credits);
+
+        final CommandWrapper command = new CommandWrapperBuilder().createJournalEntry().withJson(payload.toString())
+                .build();
+        this.fineractRequestContextHolder.setAttribute(SynchronousCommandProcessingService.COMMAND_SOURCE_ID, null);
+        final CommandProcessingResult result = this.commandsSourceWritePlatformService.logCommandSource(command);
+
+        final Map<String, Object> response = new LinkedHashMap<>();
+        response.put("transactionId", result == null ? null : result.getTransactionId());
+        response.put("fromGlAccountId", fromAccountId);
+        response.put("toGlAccountId", toAccountId);
+        response.put("amount", amount);
+        response.put("transactionDate", today.toString());
+        return this.gson.toJson(response);
+    }
+
+    /**
+     * The GL accounts the cash reserve may be moved between - every account mapped to a head item X
+     * reads, plus the correspondent balances item VIII counts.
+     *
+     * <p>
+     * Read from the configuration rather than listed here, so a bank that opens another current
+     * account and maps it can move money into it without this endpoint being changed.
+     */
+    private Set<Long> formOneReserveAccountIds() {
+        final List<Map<String, Object>> rows = jdbcTemplate.queryForList("""
+                SELECT DISTINCT c.gl_account_id AS id
+                  FROM m_rbi_reserve_gl_config c
+                  JOIN acc_gl_account a ON a.id = c.gl_account_id
+                 WHERE a.disabled = false
+                   AND c.config_key IN ('CASH_IN_HAND', 'FORM1_VI_A_RBI_CURRENT', 'FORM1_VI_B_STATE_COOP_CURRENT',
+                                        'FORM1_VI_C_DCCB_CURRENT', 'FORM1_III_A_SBI_CURRENT')
+                """);
+        final Set<Long> ids = new HashSet<>();
+        for (final Map<String, Object> row : rows) {
+            ids.add(((Number) row.get("id")).longValue());
+        }
+        // The RBI current account the return leaves unmapped is still somewhere money can be sent,
+        // and the position screen lists it for that reason. Admitted here on the same terms.
+        final List<Map<String, Object>> rbi = jdbcTemplate.queryForList("""
+                SELECT a.id FROM acc_gl_account a
+                 WHERE a.classification_enum = 1 AND a.account_usage = 1 AND a.disabled = false
+                   AND (UPPER(a.name) LIKE '%RESERVE BANK%' OR UPPER(a.name) LIKE '%RBI%')
+                """);
+        for (final Map<String, Object> row : rbi) {
+            ids.add(((Number) row.get("id")).longValue());
+        }
+        return ids;
+    }
     @GET
     @Path("form1-statutory")
     public String form1Statutory(@QueryParam("reportingDate") final String reportingDateParam,
@@ -1252,6 +1665,10 @@ public class RbiReserveReturnApiResource {
         response.put("partB", formOnePartB(columnDates, baseDates, officeId, crr));
         response.put("partC", formOnePartC(columnDates, baseDates, officeId, slr));
 
+        // The working behind item XII(c): what the securities opened at, what moved inside the
+        // fortnight, and what they closed at. The compliance sheet states one figure; this is it.
+        response.put("securities", formOneSecurities(columnDates, officeId));
+
         // Every day of the month the closes fall in, charged on each day's own base. The form
         // reports two closes; compliance turns on every day between them.
         response.put("daily", formOneDaily(previousClose.withDayOfMonth(1), currentClose, officeId, crr, slr));
@@ -1301,37 +1718,46 @@ public class RbiReserveReturnApiResource {
         final List<BigDecimal> ib = formOneLine(lines, "(b) Time Liabilities to the banking system", "FORM1_I_B_TIME_BS",
                 dates, officeId, 1);
         final List<BigDecimal> totalI = sumOf(iai, iaii, ib);
-        lines.add(formOneTotal("TOTAL OF I : >>>>>>>>>>>", totalI));
+        lines.add(withFormula(formOneTotal("TOTAL OF I : >>>>>>>>>>>", totalI), "I(a)(i) + I(a)(ii) + I(b)"));
 
         lines.add(formOneHeading("II. LIABILITIES IN INDIA TO OTHERS"));
         // Demand and time come from the one DTL head, split by the class each mapped account
         // carries - the same split the fortnightly return reports.
         final List<BigDecimal> iiA = new ArrayList<>();
         final List<BigDecimal> iiB = new ArrayList<>();
+        final List<List<Map<String, Object>>> iiASources = new ArrayList<>();
+        final List<List<Map<String, Object>>> iiBSources = new ArrayList<>();
         for (final LocalDate date : dates) {
             final RoleFigure dtl = figureFor("DEMAND_TIME_LIABILITIES", date, officeId);
             iiA.add(dtl.demandAmount);
             iiB.add(dtl.timeAmount);
+            iiASources.add(sourcesOf(dtl, DEMAND));
+            iiBSources.add(sourcesOf(dtl, TIME));
         }
-        lines.add(formOneRow("(A) DEMAND LIABILITIES :", "DEMAND_TIME_LIABILITIES", iiA, 1));
-        lines.add(formOneRow("(B) TIME LIABILITIES :", "DEMAND_TIME_LIABILITIES", iiB, 1));
+        lines.add(withSources(formOneRow("(A) DEMAND LIABILITIES :", "DEMAND_TIME_LIABILITIES", iiA, 1), iiASources));
+        lines.add(withSources(formOneRow("(B) TIME LIABILITIES :", "DEMAND_TIME_LIABILITIES", iiB, 1), iiBSources));
         final List<BigDecimal> totalII = sumOf(iiA, iiB);
-        lines.add(formOneTotal("TOTAL OF II : >>>>>>>>>>>", totalII));
+        lines.add(withFormula(formOneTotal("TOTAL OF II : >>>>>>>>>>>", totalII), "II(A) + II(B)"));
 
         lines.add(formOneHeading("III. ASSETS IN INDIA WITH THE BANKING SYSTEM"));
         final List<BigDecimal> iiiA = formOneLine(lines,
                 "(A) TOTAL OF CREDIT BALANCES IN CURRENT ACCOUNT maintained with S.B.I, Subsidiary Banks & corresponding new banks",
                 "FORM1_III_A_SBI_CURRENT", dates, officeId, 1);
-        lines.add(formOneHeading("(B) TOTAL OF OTHER ASSETS WITH THE BANKING SYSTEM, VIZ."));
-        final List<BigDecimal> iiiBi = formOneLine(lines,
-                "(i) Balances in all Accounts other than those included in item III (a) :",
-                "FORM1_III_B_I_OTHER_BALANCES", dates, officeId, 2);
-        final List<BigDecimal> iiiBii = formOneLine(lines, "(ii) Money at Call and Short notice :",
-                "FORM1_III_B_II_MONEY_AT_CALL_BS", dates, officeId, 2);
-        final List<BigDecimal> iiiBiv = formOneLine(lines, "(iv) Advances & any other Assets :",
-                "FORM1_III_B_IV_ADVANCES_BS", dates, officeId, 2);
+        // The filed form carries the sub-total of III(b) against the (B) heading itself and
+        // leaves (i), (ii) and (iv) blank beneath it, so the sub-lines are gathered first and
+        // the heading row is the one that prints the figure.
+        final List<BigDecimal> iiiBi = amountsFor("FORM1_III_B_I_OTHER_BALANCES", dates, officeId);
+        final List<BigDecimal> iiiBii = amountsFor("FORM1_III_B_II_MONEY_AT_CALL_BS", dates, officeId);
+        final List<BigDecimal> iiiBiv = amountsFor("FORM1_III_B_IV_ADVANCES_BS", dates, officeId);
+        lines.add(withSources(formOneRow("(B) TOTAL OF OTHER ASSETS WITH THE BANKING SYSTEM, VIZ.", null,
+                sumOf(iiiBi, iiiBii, iiiBiv), 1),
+                mergedSources(List.of("FORM1_III_B_I_OTHER_BALANCES", "FORM1_III_B_II_MONEY_AT_CALL_BS",
+                        "FORM1_III_B_IV_ADVANCES_BS"), dates, officeId, null)));
+        lines.add(formOneHeading("(i) Balances in all Accounts other than those included in item III (a) :"));
+        lines.add(formOneHeading("(ii) Money at Call and Short notice :"));
+        lines.add(formOneHeading("(iv) Advances & any other Assets :"));
         final List<BigDecimal> totalIII = sumOf(iiiA, iiiBi, iiiBii, iiiBiv);
-        lines.add(formOneTotal("TOTAL OF III : >>>>>>>>>>", totalIII));
+        lines.add(withFormula(formOneTotal("TOTAL OF III : >>>>>>>>>>", totalIII), "III(A) + III(B)"));
 
         // IV: the banking system nets out, and what is left is added to the liabilities to others.
         // Floored at zero per column - the form's own wording, "(I - III) + II if minus figure",
@@ -1345,10 +1771,10 @@ public class RbiReserveReturnApiResource {
         // reported. (b) is the base: the same figure read at the earlier close, and the only one the
         // requirement is actually charged on. A form showing one IV reads as though the bank had to
         // hold a ratio of today's liabilities, which is not what either section says.
-        lines.add(formOneTotal(
+        lines.add(withFormula(formOneTotal(
                 "IV. a) TOTAL (NET) DEMAND & TIME LIABILITIES FOR THE PURPOSE OF SEC.18 & 24 OF THE ACT = (I-III)+II IF MINUS"
                         + " FIGURE [CURRENT FORTNIGHT]",
-                iv));
+                iv), "(I - III) + II. The net is floored at zero before II is added"));
         final List<BigDecimal> ivBase = new ArrayList<>();
         final List<String> ivBaseDates = new ArrayList<>();
         for (int i = 0; i < dates.size(); i++) {
@@ -1365,6 +1791,7 @@ public class RbiReserveReturnApiResource {
                 "IV. b) DEMAND AND TIME LIABILITY OF BASE DATE FOR THE PURPOSE OF SEC.18 & 24",
                 ivBase);
         ivBaseRow.put("baseDates", ivBaseDates);
+        withFormula(ivBaseRow, "The same net liabilities, struck on the base date shown in the column heading");
         lines.add(ivBaseRow);
 
         final List<BigDecimal> v = formOneLine(lines, "V. CASH ON HAND :", "CASH_IN_HAND", dates, officeId, 0);
@@ -1377,7 +1804,7 @@ public class RbiReserveReturnApiResource {
         final List<BigDecimal> viC = formOneLine(lines, "(c) Central Co.Op.Bank of the Dist.Concerned :",
                 "FORM1_VI_C_DCCB_CURRENT", dates, officeId, 1);
         final List<BigDecimal> totalVI = sumOf(viA, viB, viC);
-        lines.add(formOneTotal("TOTAL OF VI : >>>>>>>>>>", totalVI));
+        lines.add(withFormula(formOneTotal("TOTAL OF VI : >>>>>>>>>>", totalVI), "VI(a) + VI(b) + VI(c)"));
 
         lines.add(formOneHeading("VII. Balance Of all Other types With :"));
         final List<BigDecimal> viiA = formOneLine(lines, "(a) State Co.Op.Bank of the State Concerned :",
@@ -1387,7 +1814,7 @@ public class RbiReserveReturnApiResource {
         final List<BigDecimal> viiC = formOneLine(lines, "(C) INVESTMENT OF GOVT. SECURITY",
                 "FORM1_VII_C_GOVT_SECURITIES", dates, officeId, 1);
         final List<BigDecimal> totalVII = sumOf(viiA, viiB, viiC);
-        lines.add(formOneTotal("TOTAL OF VII : >>>>>>>>>>", totalVII));
+        lines.add(withFormula(formOneTotal("TOTAL OF VII : >>>>>>>>>>", totalVII), "VII(a) + VII(b) + VII(c)"));
 
         // VIII: only the excess counts. Where the banking system's claim on this bank exceeds the
         // bank's own balance there is nothing to carry into the cash reserve, so it floors at zero.
@@ -1395,7 +1822,7 @@ public class RbiReserveReturnApiResource {
         for (int i = 0; i < dates.size(); i++) {
             viii.add(iiiA.get(i).subtract(iai.get(i)).max(BigDecimal.ZERO));
         }
-        lines.add(formOneTotal("VIII. Net balance in current accounts i.e.excess of III (a) over I (a) (i) :", viii));
+        lines.add(withFormula(formOneTotal("VIII. Net balance in current accounts i.e.excess of III (a) over I (a) (i) :", viii), "III(A) - I(a)(i), nil if negative"));
 
         // The base liabilities are IV(b) above - it used to be repeated as a row of its own at the
         // foot of the part, which put the same figure on the form twice under two different names.
@@ -1432,9 +1859,9 @@ public class RbiReserveReturnApiResource {
         // template's own wording says "Last Friday of the Second Preceding fortnight"; this bank's
         // base rule is the matching close of the previous month, so the line says IV(b) and leaves
         // the base date itself to the column heading rather than claiming a Friday it did not use.
-        lines.add(formOneTotal("IX. " + (crr == null ? "CRR rate not set" : crr.percentage + " PERCENT") + " OF IV AS ON THE BASE DATE",
-                required));
-        lines.add(formOneTotal("X. CASH RESERVE ACTUALLY MAINTAINED := V+VI+VIII", maintained));
+        lines.add(withFormula(formOneTotal("IX. " + (crr == null ? "CRR rate not set" : crr.percentage + " PERCENT") + " OF IV AS ON THE BASE DATE",
+                required), "CRR rate x IV(b), the net liabilities on the base date"));
+        lines.add(withFormula(formOneTotal("X. CASH RESERVE ACTUALLY MAINTAINED := V+VI+VIII", maintained), "V + VI + VIII"));
 
         final Map<String, Object> part = new LinkedHashMap<>();
         part.put("title", "PART B : COMPLIANCE WITH SECTION 18. (Not applicable to scheduled state co-op. Bank)");
@@ -1478,14 +1905,21 @@ public class RbiReserveReturnApiResource {
         }
 
         // Charged on IV(b) like the cash reserve above, and named the same way.
-        lines.add(formOneTotal("XI. " + (slr == null ? "SLR rate not set" : slr.percentage + " percent") + " (or a higher specified percentage) of IV as on the base date",
-                required));
+        lines.add(withFormula(formOneTotal("XI. " + (slr == null ? "SLR rate not set" : slr.percentage + " percent") + " (or a higher specified percentage) of IV as on the base date",
+                required), "SLR rate x IV(b), the net liabilities on the base date"));
         lines.add(formOneHeading("XII. ASSETS ACTUALLY MAINTAINED :"));
-        lines.add(formOneRow("(a) Cash and other balances maintained in India i.e. X-IX+VII :", null, cashAndOther, 1));
-        lines.add(formOneRow("(b) Gold", "FORMA_SLR_GOLD", gold, 1));
-        lines.add(formOneRow("(c) Unencombered approved Securites $$", "SLR_INVESTMENTS", securities, 1));
+        lines.add(withSources(withFormula(
+                formOneRow("(a) Cash and other balances maintained in India i.e. X-IX+VII :", null, cashAndOther, 1),
+                "Excess of X over IX (cash reserve held above the section 18 requirement, nil if short) + VII(c) "
+                        + "government securities"),
+                mergedSources(List.of("FORM1_VII_C_GOVT_SECURITIES"), dates, officeId, null)));
+        lines.add(withSources(formOneRow("(b) Gold", "FORMA_SLR_GOLD", gold, 1),
+                mergedSources(List.of("FORMA_SLR_GOLD"), dates, officeId, null)));
+        lines.add(withSources(formOneRow("(c) Unencombered approved Securites $$", "SLR_INVESTMENTS", securities, 1),
+                mergedSources(List.of("SLR_INVESTMENTS"), dates, officeId, null)));
         final List<BigDecimal> totalXII = sumOf(cashAndOther, gold, securities);
-        lines.add(formOneTotal("Total of XII.....................................", totalXII));
+        lines.add(withFormula(formOneTotal("Total of XII.....................................", totalXII),
+                "XII(a) + XII(b) + XII(c)"));
 
         final Map<String, Object> part = new LinkedHashMap<>();
         part.put("title", "PART C : COMPLIANCE WITH SECTION 24 (Not applicable to scheduled state co-op. banks)");
@@ -1496,6 +1930,153 @@ public class RbiReserveReturnApiResource {
         return part;
     }
 
+
+    /**
+     * Part C.XII.c - the SLR securities the return is backed by, with how they moved.
+     *
+     * <p>
+     * The compliance sheet states one figure for securities held; this is the working behind it.
+     * Each column reports a fortnight, and within a fortnight a holding is opened, added to, sold
+     * out of and closed, so the closing figure alone cannot be checked - an inspector asks what
+     * moved, not only what is left.
+     *
+     * <p>
+     * The opening balance is the holding at the close of the fortnight before, and the additions
+     * and deductions are the debits and credits posted inside the fortnight itself. Both are read
+     * off the journal rather than stated, so the closing balance is arithmetic a reader can follow
+     * from the ledger rather than a figure this return asserts.
+     *
+     * <p>
+     * Face value and book value are both reported at the ledger's carrying amount, and depreciation
+     * as nil: a securities GL holds one figure, already net of any provision made against it.
+     * Reporting depreciation off the investment depreciation reserve would deduct it twice, since
+     * that reserve is not held security by security.
+     */
+    private Map<String, Object> formOneSecurities(final List<LocalDate> dates, final Long officeId) {
+        final Map<String, Object> securities = new LinkedHashMap<>();
+        securities.put("title", "Part C.XII.c - SLR securities");
+
+        // Government securities are Part I; approved securities that are not Government paper -
+        // land mortgage debentures, trustee securities - are Part II. Gold is NOT either of them:
+        // the form reports it on its own line at item XII(b), and counting it here would have the
+        // sheet total to more than the securities line it is the working for.
+        final List<Map<String, Object>> sections = new ArrayList<>();
+        sections.add(formOneSecuritySection("Part - I (Government Securities)", "FORM1_VII_C_GOVT_SECURITIES", dates,
+                officeId));
+        sections.add(formOneSecuritySection("Part - II (Other Approved Securities)", "FORM1_XII_C_OTHER_APPROVED",
+                dates, officeId));
+        securities.put("sections", sections);
+
+        // The two parts together, which is the figure Part C item XII(c) reports.
+        final List<BigDecimal> closing = new ArrayList<>();
+        for (int i = 0; i < dates.size(); i++) {
+            BigDecimal total = BigDecimal.ZERO;
+            for (final Map<String, Object> section : sections) {
+                @SuppressWarnings("unchecked")
+                final List<BigDecimal> sectionClosing = (List<BigDecimal>) section.get("closing");
+                total = total.add(sectionClosing.get(i));
+            }
+            closing.add(total);
+        }
+        securities.put("closing", closing);
+        return securities;
+    }
+
+    /**
+     * One part of the securities sheet - what it opened at, what moved, and what it closed at.
+     */
+    private Map<String, Object> formOneSecuritySection(final String title, final String configKey,
+            final List<LocalDate> dates, final Long officeId) {
+        final Map<String, Object> section = new LinkedHashMap<>();
+        section.put("title", title);
+        section.put("configKey", configKey);
+
+        final List<BigDecimal> opening = new ArrayList<>();
+        final List<BigDecimal> additions = new ArrayList<>();
+        final List<BigDecimal> deductions = new ArrayList<>();
+        final List<BigDecimal> closing = new ArrayList<>();
+
+        for (int i = 0; i < dates.size(); i++) {
+            final LocalDate close = dates.get(i);
+            // The fortnight a column reports runs from the close before it. For the first column
+            // that close is one fortnight earlier, so the opening balance is a real position
+            // rather than a zero that would report the whole holding as bought this period.
+            final LocalDate openedOn = i == 0 ? previousFortnightClose(close) : dates.get(i - 1);
+
+            final BigDecimal[] moved = formOneSecurityMovement(configKey, openedOn, close, officeId);
+            opening.add(figureFor(configKey, openedOn, officeId).amount);
+            additions.add(moved[0]);
+            deductions.add(moved[1]);
+            closing.add(figureFor(configKey, close, officeId).amount);
+        }
+
+        section.put("opening", opening);
+        section.put("additions", additions);
+        section.put("deductions", deductions);
+        section.put("closing", closing);
+        return section;
+    }
+
+    /**
+     * What was bought and what was sold inside a fortnight, read off the journal.
+     *
+     * <p>
+     * Additions first and deductions second, both positive: the sheet carries them in separate
+     * columns, and a filer copying between the two should not have to re-sign anything.
+     */
+    private BigDecimal[] formOneSecurityMovement(final String configKey, final LocalDate after, final LocalDate upto,
+            final Long officeId) {
+        final List<Map<String, Object>> accounts = jdbcTemplate.queryForList("""
+                SELECT a.id, c.weight_percentage
+                  FROM m_rbi_reserve_gl_config c
+                  JOIN acc_gl_account a ON a.id = c.gl_account_id
+                 WHERE c.config_key = ? AND a.disabled = false
+                """, configKey);
+
+        BigDecimal additions = BigDecimal.ZERO;
+        BigDecimal deductions = BigDecimal.ZERO;
+        for (final Map<String, Object> account : accounts) {
+            final Long accountId = ((Number) account.get("id")).longValue();
+            final BigDecimal weight = account.get("weight_percentage") == null ? HUNDRED
+                    : (BigDecimal) account.get("weight_percentage");
+
+            final StringBuilder sql = new StringBuilder("""
+                    SELECT COALESCE(SUM(CASE WHEN type_enum = 2 THEN amount ELSE 0 END), 0) AS bought,
+                           COALESCE(SUM(CASE WHEN type_enum = 1 THEN amount ELSE 0 END), 0) AS sold
+                      FROM acc_gl_journal_entry
+                     WHERE account_id = ? AND entry_date > ? AND entry_date <= ?
+                       AND (reversed IS NULL OR reversed = false)
+                       AND id NOT IN (SELECT reversal_id FROM acc_gl_journal_entry WHERE reversal_id IS NOT NULL)
+                    """);
+            final List<Object> args = new ArrayList<>(
+                    List.of(accountId, java.sql.Date.valueOf(after), java.sql.Date.valueOf(upto)));
+            if (officeId != null) {
+                sql.append(" AND office_id = ?");
+                args.add(officeId);
+            }
+
+            final Map<String, Object> row = jdbcTemplate.queryForMap(sql.toString(), args.toArray());
+            final BigDecimal bought = (BigDecimal) row.get("bought");
+            final BigDecimal sold = (BigDecimal) row.get("sold");
+            final BigDecimal share = weight.divide(HUNDRED, 6, RoundingMode.HALF_UP);
+            additions = additions.add(bought.multiply(share).setScale(2, RoundingMode.HALF_UP));
+            deductions = deductions.add(sold.multiply(share).setScale(2, RoundingMode.HALF_UP));
+        }
+        return new BigDecimal[] { additions, deductions };
+    }
+
+    /**
+     * The fortnight close before the one given - the 15th, or the month end going back. A column's
+     * opening balance is read there.
+     */
+    private LocalDate previousFortnightClose(final LocalDate close) {
+        if (close.getDayOfMonth() > 15) {
+            return close.withDayOfMonth(15);
+        }
+        final LocalDate previousMonth = close.minusMonths(1);
+        return previousMonth.withDayOfMonth(previousMonth.lengthOfMonth());
+    }
+
     /**
      * Every day of the period the form covers, with what each ratio required that day and what was
      * held against it.
@@ -1529,21 +2110,22 @@ public class RbiReserveReturnApiResource {
 
         for (LocalDate day = from; !day.isAfter(to); day = day.plusDays(1)) {
             final BigDecimal base = formOneNetLiabilities(formOneBaseDate(day), officeId);
-            final BigDecimal crrRequired = crr == null ? BigDecimal.ZERO
-                    : base.multiply(crr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
-            final BigDecimal slrRequired = slr == null ? BigDecimal.ZERO
-                    : base.multiply(slr.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
+
+            // The rate IN FORCE THAT DAY, not the one in force on the reporting date. Rates are
+            // effective-dated, so a rate changed mid-month leaves the days before it charged at the
+            // old rate and the days after at the new one. Charging the whole period at the closing
+            // rate would restate days already settled - and on a return that is read to see whether
+            // each day was met, every day before the change would be measured against a
+            // requirement that did not exist yet.
+            final Rate crrThatDay = rateInForce("CRR", day);
+            final Rate slrThatDay = rateInForce("SLR", day);
+            final BigDecimal crrRequired = crrThatDay == null ? BigDecimal.ZERO
+                    : base.multiply(crrThatDay.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
+            final BigDecimal slrRequired = slrThatDay == null ? BigDecimal.ZERO
+                    : base.multiply(slrThatDay.percentage).divide(HUNDRED, 2, RoundingMode.HALF_UP);
 
             final BigDecimal crrHeld = formOnePartBMaintained(day, officeId);
-            // SLR counts the cash held OVER the section 18 requirement, plus the other balances and
-            // the securities - the same definition Part C uses, so the two cannot disagree.
-            final BigDecimal excessCash = crrHeld.subtract(crrRequired).max(BigDecimal.ZERO);
-            final BigDecimal slrHeld = excessCash
-                    .add(figureFor("FORM1_VII_A_STATE_COOP_OTHER", day, officeId).amount)
-                    .add(figureFor("FORM1_VII_B_DCCB_OTHER", day, officeId).amount)
-                    .add(figureFor("FORM1_VII_C_GOVT_SECURITIES", day, officeId).amount)
-                    .add(figureFor("FORMA_SLR_GOLD", day, officeId).amount)
-                    .add(figureFor("SLR_INVESTMENTS", day, officeId).amount);
+            final BigDecimal slrHeld = formOneSlrHeld(day, crrHeld, crrRequired, officeId);
 
             final BigDecimal crrSurplus = crrHeld.subtract(crrRequired);
             final BigDecimal slrSurplus = slrHeld.subtract(slrRequired);
@@ -1577,6 +2159,14 @@ public class RbiReserveReturnApiResource {
             // liabilities rose or fell on any particular day - every row of the fortnight reads the
             // same. This moves daily, and the gap between the two is the lag the rules build in.
             row.put("ownLiabilities", formOneNetLiabilities(day, officeId));
+            // The rate each requirement was struck at, and the date it came into force. Stated per
+            // day because a rate changed mid-period leaves the sheet carrying two of them, and a
+            // reader checking a day's requirement against the rate shown at the top of the screen
+            // would find arithmetic that does not work for the days on the other side of the change.
+            row.put("crrPercentage", crrThatDay == null ? null : crrThatDay.percentage);
+            row.put("crrEffectiveFrom", crrThatDay == null ? null : crrThatDay.effectiveFrom.toString());
+            row.put("slrPercentage", slrThatDay == null ? null : slrThatDay.percentage);
+            row.put("slrEffectiveFrom", slrThatDay == null ? null : slrThatDay.effectiveFrom.toString());
             row.put("crrRequired", crrRequired);
             row.put("crrMaintained", crrHeld);
             row.put("crrSurplus", crrSurplus);
@@ -1723,18 +2313,88 @@ public class RbiReserveReturnApiResource {
         return row;
     }
 
+    /**
+     * The accounts behind one column of a printed line - what the screen lists when a reader
+     * rests on a figure to see where it came from.
+     *
+     * @param liabilityClass
+     *            when given, only the slices of that class: the one DTL head prints as two lines,
+     *            demand and time, and each must show only the accounts it was made of.
+     */
+    private static List<Map<String, Object>> sourcesOf(final RoleFigure figure, final String liabilityClass) {
+        final List<Map<String, Object>> out = new ArrayList<>();
+        for (final Map<String, Object> account : figure.accounts) {
+            if (liabilityClass != null && !liabilityClass.equals(account.get("liabilityClass"))) {
+                continue;
+            }
+            final Map<String, Object> source = new LinkedHashMap<>();
+            source.put("glCode", account.get("glCode"));
+            source.put("name", account.get("name"));
+            source.put("accountBalance", account.get("accountBalance"));
+            source.put("weightPercentage", account.get("weightPercentage"));
+            source.put("amount", account.get("balance"));
+            source.put("excluded", account.get("excluded"));
+            out.add(source);
+        }
+        return out;
+    }
+
+    /** Sources for a line made of several heads, one list per column. */
+    private List<List<Map<String, Object>>> mergedSources(final List<String> configKeys, final List<LocalDate> dates,
+            final Long officeId, final String liabilityClass) {
+        final List<List<Map<String, Object>>> columns = new ArrayList<>();
+        for (final LocalDate date : dates) {
+            final List<Map<String, Object>> column = new ArrayList<>();
+            for (final String key : configKeys) {
+                column.addAll(sourcesOf(figureFor(key, date, officeId), liabilityClass));
+            }
+            columns.add(column);
+        }
+        return columns;
+    }
+
+    private static Map<String, Object> withSources(final Map<String, Object> row,
+            final List<List<Map<String, Object>>> sources) {
+        row.put("sources", sources);
+        return row;
+    }
+
+    /** How a figure with no account of its own is worked out, in words, for the same popup. */
+    private static Map<String, Object> withFormula(final Map<String, Object> row, final String formula) {
+        row.put("formula", formula);
+        return row;
+    }
+
     /** Reads one head across every column and appends its row. */
+    /**
+     * The amounts a role carries across the reported dates, without adding a row for them.
+     *
+     * Used where the filed form prints a sub-total against a heading and leaves the lines
+     * beneath it blank: the figures are still needed to build that total and to carry into
+     * item IV, but each one must not appear as a row of its own.
+     */
+    private List<BigDecimal> amountsFor(final String configKey, final List<LocalDate> dates, final Long officeId) {
+        final List<BigDecimal> values = new ArrayList<>();
+        for (final LocalDate date : dates) {
+            values.add(figureFor(configKey, date, officeId).amount);
+        }
+        return values;
+    }
+
     private List<BigDecimal> formOneLine(final List<Map<String, Object>> lines, final String label,
             final String configKey, final List<LocalDate> dates, final Long officeId, final int indent) {
         final List<BigDecimal> values = new ArrayList<>();
+        final List<List<Map<String, Object>>> sources = new ArrayList<>();
         boolean configured = false;
         for (final LocalDate date : dates) {
             final RoleFigure figure = figureFor(configKey, date, officeId);
             configured |= figure.configured;
             values.add(figure.amount);
+            sources.add(sourcesOf(figure, null));
         }
         final Map<String, Object> row = formOneRow(label, configKey, values, indent);
         row.put("configured", configured);
+        withSources(row, sources);
         lines.add(row);
         return values;
     }
@@ -1821,6 +2481,10 @@ public class RbiReserveReturnApiResource {
         // with nothing behind it.
         response.put("partA", formOnePartA(columnDates, baseDates, officeId, crr, slr));
         response.put("partC", formOnePartC(columnDates, baseDates, officeId, slr));
+
+        // The working behind item XII(c): what the securities opened at, what moved inside the
+        // fortnight, and what they closed at. The compliance sheet states one figure; this is it.
+        response.put("securities", formOneSecurities(columnDates, officeId));
         // Every day of the month, as on Form 1. Section 24 is reckoned over the period too, so a
         // month-end position that passes says nothing about the days behind it.
         response.put("daily", formOneDaily(currentClose.withDayOfMonth(1), currentClose, officeId, crr, slr));
@@ -2280,10 +2944,29 @@ public class RbiReserveReturnApiResource {
         }
         response.put("caveats", caveats);
         response.put("computable", true);
+        // Item 12 as the bank filed it, where one is on record. Sent with the return, not left for
+        // the screen to look up, so every user who may read the return sees the same figure rather
+        // than one that depends on also holding the permission to read Global Configurations.
+        final BigDecimal filedLoss = filedBalanceOfLoss(asOn);
+        if (filedLoss != null) {
+            response.put("filedBalanceOfLoss", filedLoss);
+        }
 
         return gson.toJson(response);
     }
 
+    /**
+     * The Balance of Loss the bank filed for a Form IX date, in rupees thousands, from the global
+     * configuration {@code form9-balance-of-loss-<yyyy-MM-dd>}. No GL carries that figure, so it is a
+     * stated number kept as data, where Admin can see and change it.
+     */
+    private BigDecimal filedBalanceOfLoss(final LocalDate asOn) {
+        final List<Integer> rows = jdbcTemplate.queryForList(
+                "SELECT value FROM c_configuration WHERE name = ? AND enabled = true AND value IS NOT NULL",
+                Integer.class, "form9-balance-of-loss-" + asOn);
+        return rows.isEmpty() ? null : BigDecimal.valueOf(rows.get(0));
+    }
+
     /**
      * Rupees to rupees-thousands, rounded half-up.
      *

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/api/CurrentAccountChargesApiResource.java

@@ -18,6 +18,8 @@
  */
 package org.apache.fineract.portfolio.savings.api;
 
+import com.google.gson.Gson;
+import com.google.gson.GsonBuilder;
 import io.swagger.v3.oas.annotations.Operation;
 import io.swagger.v3.oas.annotations.Parameter;
 import io.swagger.v3.oas.annotations.responses.ApiResponse;
@@ -35,21 +37,18 @@ import jakarta.ws.rs.QueryParam;
 import jakarta.ws.rs.core.Context;
 import jakarta.ws.rs.core.MediaType;
 import jakarta.ws.rs.core.UriInfo;
-import java.util.Collection;
 import lombok.RequiredArgsConstructor;
 import org.apache.commons.lang3.StringUtils;
 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.api.ApiRequestParameterHelper;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
 import org.apache.fineract.infrastructure.core.exception.UnrecognizedQueryParamException;
-import org.apache.fineract.infrastructure.core.serialization.ApiRequestJsonSerializationSettings;
 import org.apache.fineract.infrastructure.core.serialization.DefaultToApiJsonSerializer;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.currentaccount.service.CurrentAccountReadPlatformService;
 import org.apache.fineract.portfolio.savings.DepositsApiConstants;
 import org.apache.fineract.portfolio.savings.data.SavingsAccountChargeData;
-import org.apache.fineract.portfolio.savings.service.SavingsAccountChargeReadPlatformService;
 import org.springframework.stereotype.Component;
 
 @Path("/v1/currentaccounts/{accountId}/charges")
@@ -58,11 +57,12 @@ import org.springframework.stereotype.Component;
 @RequiredArgsConstructor
 public class CurrentAccountChargesApiResource {
 
+    private static final Gson GSON = new GsonBuilder().serializeNulls().create();
+
     private final PlatformSecurityContext context;
     private final DefaultToApiJsonSerializer<SavingsAccountChargeData> toApiJsonSerializer;
     private final PortfolioCommandSourceWritePlatformService commandsSourceWritePlatformService;
-    private final ApiRequestParameterHelper apiRequestParameterHelper;
-    private final SavingsAccountChargeReadPlatformService savingsAccountChargeReadPlatformService;
+    private final CurrentAccountReadPlatformService currentAccountReadPlatformService;
 
     @GET
     @Consumes({ MediaType.APPLICATION_JSON })
@@ -73,11 +73,19 @@ public class CurrentAccountChargesApiResource {
             @DefaultValue("all") @QueryParam("chargeStatus") final String chargeStatus, @Context final UriInfo uriInfo) {
 
         context.authenticatedUser().validateHasReadPermission(DepositsApiConstants.CURRENT_ACCOUNT_CHARGE_RESOURCE_NAME);
-        final Collection<SavingsAccountChargeData> charges = savingsAccountChargeReadPlatformService
-                .retrieveSavingsAccountCharges(accountId, chargeStatus);
-        final ApiRequestJsonSerializationSettings settings = apiRequestParameterHelper.process(uriInfo.getQueryParameters());
-        return toApiJsonSerializer.serialize(settings, charges,
-                SavingsApiSetConstants.SAVINGS_ACCOUNT_CHARGES_RESPONSE_DATA_PARAMETERS);
+        // m_current_account_charge, not the savings charge table: the same id names a different account there.
+        return GSON.toJson(currentAccountReadPlatformService.retrieveCharges(accountId, chargeStatus));
+    }
+
+    @GET
+    @Path("template")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Charge options for adding a charge to a current account")
+    @ApiResponse(responseCode = "200", description = "OK")
+    public String retrieveTemplate(@PathParam("accountId") final Long accountId) {
+        context.authenticatedUser().validateHasReadPermission(DepositsApiConstants.CURRENT_ACCOUNT_CHARGE_RESOURCE_NAME);
+        return GSON.toJson(currentAccountReadPlatformService.retrieveChargeTemplate(accountId));
     }
 
     @GET
@@ -90,11 +98,7 @@ public class CurrentAccountChargesApiResource {
             @PathParam("chargeId") final Long chargeId, @Context final UriInfo uriInfo) {
 
         context.authenticatedUser().validateHasReadPermission(DepositsApiConstants.CURRENT_ACCOUNT_CHARGE_RESOURCE_NAME);
-        final SavingsAccountChargeData charge = savingsAccountChargeReadPlatformService.retrieveSavingsAccountChargeDetails(chargeId,
-                accountId);
-        final ApiRequestJsonSerializationSettings settings = apiRequestParameterHelper.process(uriInfo.getQueryParameters());
-        return toApiJsonSerializer.serialize(settings, charge,
-                SavingsApiSetConstants.SAVINGS_ACCOUNT_CHARGES_RESPONSE_DATA_PARAMETERS);
+        return GSON.toJson(currentAccountReadPlatformService.retrieveCharge(accountId, chargeId));
     }
 
     @POST

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/api/CurrentAccountsApiResource.java

@@ -27,6 +27,7 @@ import io.swagger.v3.oas.annotations.Operation;
 import io.swagger.v3.oas.annotations.Parameter;
 import io.swagger.v3.oas.annotations.responses.ApiResponse;
 import io.swagger.v3.oas.annotations.tags.Tag;
+import jakarta.validation.Valid;
 import jakarta.ws.rs.Consumes;
 import jakarta.ws.rs.DELETE;
 import jakarta.ws.rs.DefaultValue;
@@ -62,6 +63,13 @@ import org.apache.fineract.infrastructure.documentmanagement.api.DocumentApiReso
 import org.apache.fineract.infrastructure.documentmanagement.data.DocumentCreateResponse;
 import org.apache.fineract.infrastructure.documentmanagement.data.DocumentData;
 import org.apache.fineract.infrastructure.documentmanagement.data.DocumentDeleteResponse;
+import org.apache.fineract.portfolio.note.api.NotesApiResource;
+import org.apache.fineract.portfolio.note.data.NoteCreateRequest;
+import org.apache.fineract.portfolio.note.data.NoteCreateResponse;
+import org.apache.fineract.portfolio.note.data.NoteData;
+import org.apache.fineract.portfolio.note.data.NoteDeleteResponse;
+import org.apache.fineract.portfolio.note.data.NoteUpdateRequest;
+import org.apache.fineract.portfolio.note.data.NoteUpdateResponse;
 import org.apache.fineract.infrastructure.security.exception.NoAuthorizationException;
 import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.infrastructure.security.service.SqlValidator;
@@ -100,6 +108,7 @@ public class CurrentAccountsApiResource {
     private final FromJsonHelper fromApiJsonHelper;
     private final DefaultToApiJsonSerializer<CurrentAccountPendingEditData> pendingEditApiJsonSerializer;
     private final DocumentApiResource documentApiResource;
+    private final NotesApiResource notesApiResource;
 
     /** Matches the {@code entityType} current-account document requests are stored/looked up under. */
     private static final String DOCUMENT_ENTITY_TYPE = "currentaccounts";
@@ -139,14 +148,16 @@ public class CurrentAccountsApiResource {
             @QueryParam("status") @Parameter(description = "status") final String status,
             @QueryParam("fromDate") @Parameter(description = "fromDate (YYYY-MM-DD)") final String fromDate,
             @QueryParam("toDate") @Parameter(description = "toDate (YYYY-MM-DD)") final String toDate,
-            @QueryParam("asOnDate") @Parameter(description = "asOnDate (YYYY-MM-DD)") final String asOnDate) {
+            @QueryParam("asOnDate") @Parameter(description = "asOnDate (YYYY-MM-DD)") final String asOnDate,
+            @QueryParam("overdraftOnly") @Parameter(description = "only Cash Credit (overdraft) accounts") final Boolean overdraftOnly) {
 
         context.authenticatedUser().validateHasReadPermission(DepositsApiConstants.CURRENT_ACCOUNT_RESOURCE_NAME);
         final List<Map<String, Object>> accounts = currentAccountReadPlatformService.retrieveAll(offset, limit, accountNo, clientName,
                 status,
                 fromDate != null ? LocalDate.parse(fromDate) : null,
                 toDate != null ? LocalDate.parse(toDate) : null,
-                asOnDate != null ? LocalDate.parse(asOnDate) : null);
+                asOnDate != null ? LocalDate.parse(asOnDate) : null,
+                Boolean.TRUE.equals(overdraftOnly));
         return GSON.toJson(accounts);
     }
 
@@ -406,4 +417,56 @@ public class CurrentAccountsApiResource {
         return documentApiResource.deleteDocument(DOCUMENT_ENTITY_TYPE, accountId, documentId);
     }
 
+    // ── Notes ────────────────────────────────────────────────────────────────
+    // Same reason as Documents above: the generic /v1/{resourceType}/{resourceId}/notes resource is never
+    // reached for current accounts, so these delegate to NotesApiResource (resource type "currentaccounts").
+
+    @GET
+    @Path("{accountId}/notes")
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "List notes on a current account")
+    @ApiResponse(responseCode = "200", description = "OK")
+    public List<NoteData> retrieveNotes(@PathParam("accountId") final Long accountId) {
+        return notesApiResource.retrieveNotesByResource(DOCUMENT_ENTITY_TYPE, accountId);
+    }
+
+    @GET
+    @Path("{accountId}/notes/{noteId}")
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Retrieve a note on a current account")
+    @ApiResponse(responseCode = "200", description = "OK")
+    public NoteData retrieveNote(@PathParam("accountId") final Long accountId, @PathParam("noteId") final Long noteId) {
+        return notesApiResource.retrieveNote(DOCUMENT_ENTITY_TYPE, accountId, noteId);
+    }
+
+    @POST
+    @Path("{accountId}/notes")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Add a note to a current account")
+    @ApiResponse(responseCode = "200", description = "OK")
+    public NoteCreateResponse addNote(@PathParam("accountId") final Long accountId, @Valid final NoteCreateRequest request) {
+        return notesApiResource.addNewNote(DOCUMENT_ENTITY_TYPE, accountId, request);
+    }
+
+    @PUT
+    @Path("{accountId}/notes/{noteId}")
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Update a note on a current account")
+    @ApiResponse(responseCode = "200", description = "OK")
+    public NoteUpdateResponse updateNote(@PathParam("accountId") final Long accountId, @PathParam("noteId") final Long noteId,
+            @Valid final NoteUpdateRequest request) {
+        return notesApiResource.updateNote(DOCUMENT_ENTITY_TYPE, accountId, noteId, request);
+    }
+
+    @DELETE
+    @Path("{accountId}/notes/{noteId}")
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Delete a note on a current account")
+    @ApiResponse(responseCode = "200", description = "OK")
+    public NoteDeleteResponse deleteNote(@PathParam("accountId") final Long accountId, @PathParam("noteId") final Long noteId) {
+        return notesApiResource.deleteNote(DOCUMENT_ENTITY_TYPE, accountId, noteId);
+    }
+
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/handler/current/AddCurrentAccountChargeCommandHandler.java

@@ -22,7 +22,7 @@ import org.apache.fineract.commands.annotation.CommandType;
 import org.apache.fineract.commands.handler.NewCommandSourceHandler;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
-import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.savings.service.CurrentAccountChargeWritePlatformService;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -31,16 +31,16 @@ import org.springframework.transaction.annotation.Transactional;
 @CommandType(entity = "CURRENTACCOUNTCHARGE", action = "CREATE")
 public class AddCurrentAccountChargeCommandHandler implements NewCommandSourceHandler {
 
-    private final SavingsAccountWritePlatformService writePlatformService;
+    private final CurrentAccountChargeWritePlatformService writePlatformService;
 
     @Autowired
-    public AddCurrentAccountChargeCommandHandler(final SavingsAccountWritePlatformService writePlatformService) {
+    public AddCurrentAccountChargeCommandHandler(final CurrentAccountChargeWritePlatformService writePlatformService) {
         this.writePlatformService = writePlatformService;
     }
 
     @Transactional
     @Override
     public CommandProcessingResult processCommand(final JsonCommand command) {
-        return this.writePlatformService.addSavingsAccountCharge(command);
+        return this.writePlatformService.addCharge(command.getSavingsId(), command);
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/handler/current/DeleteCurrentAccountChargeCommandHandler.java

@@ -22,7 +22,7 @@ import org.apache.fineract.commands.annotation.CommandType;
 import org.apache.fineract.commands.handler.NewCommandSourceHandler;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
-import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.savings.service.CurrentAccountChargeWritePlatformService;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -31,16 +31,16 @@ import org.springframework.transaction.annotation.Transactional;
 @CommandType(entity = "CURRENTACCOUNTCHARGE", action = "DELETE")
 public class DeleteCurrentAccountChargeCommandHandler implements NewCommandSourceHandler {
 
-    private final SavingsAccountWritePlatformService writePlatformService;
+    private final CurrentAccountChargeWritePlatformService writePlatformService;
 
     @Autowired
-    public DeleteCurrentAccountChargeCommandHandler(final SavingsAccountWritePlatformService writePlatformService) {
+    public DeleteCurrentAccountChargeCommandHandler(final CurrentAccountChargeWritePlatformService writePlatformService) {
         this.writePlatformService = writePlatformService;
     }
 
     @Transactional
     @Override
     public CommandProcessingResult processCommand(final JsonCommand command) {
-        return this.writePlatformService.deleteSavingsAccountCharge(command.getSavingsId(), command.entityId(), command);
+        return this.writePlatformService.deleteCharge(command.getSavingsId(), command.entityId());
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/handler/current/InactivateCurrentAccountChargeCommandHandler.java

@@ -22,7 +22,7 @@ import org.apache.fineract.commands.annotation.CommandType;
 import org.apache.fineract.commands.handler.NewCommandSourceHandler;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
-import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.savings.service.CurrentAccountChargeWritePlatformService;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -31,10 +31,10 @@ import org.springframework.transaction.annotation.Transactional;
 @CommandType(entity = "CURRENTACCOUNTCHARGE", action = "INACTIVATE")
 public class InactivateCurrentAccountChargeCommandHandler implements NewCommandSourceHandler {
 
-    private final SavingsAccountWritePlatformService writePlatformService;
+    private final CurrentAccountChargeWritePlatformService writePlatformService;
 
     @Autowired
-    public InactivateCurrentAccountChargeCommandHandler(final SavingsAccountWritePlatformService writePlatformService) {
+    public InactivateCurrentAccountChargeCommandHandler(final CurrentAccountChargeWritePlatformService writePlatformService) {
         this.writePlatformService = writePlatformService;
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/handler/current/PayCurrentAccountChargeCommandHandler.java

@@ -22,7 +22,7 @@ import org.apache.fineract.commands.annotation.CommandType;
 import org.apache.fineract.commands.handler.NewCommandSourceHandler;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
-import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.savings.service.CurrentAccountChargeWritePlatformService;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -31,10 +31,10 @@ import org.springframework.transaction.annotation.Transactional;
 @CommandType(entity = "CURRENTACCOUNTCHARGE", action = "PAY")
 public class PayCurrentAccountChargeCommandHandler implements NewCommandSourceHandler {
 
-    private final SavingsAccountWritePlatformService writePlatformService;
+    private final CurrentAccountChargeWritePlatformService writePlatformService;
 
     @Autowired
-    public PayCurrentAccountChargeCommandHandler(final SavingsAccountWritePlatformService writePlatformService) {
+    public PayCurrentAccountChargeCommandHandler(final CurrentAccountChargeWritePlatformService writePlatformService) {
         this.writePlatformService = writePlatformService;
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/handler/current/UpdateCurrentAccountChargeCommandHandler.java

@@ -22,7 +22,7 @@ import org.apache.fineract.commands.annotation.CommandType;
 import org.apache.fineract.commands.handler.NewCommandSourceHandler;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
-import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.savings.service.CurrentAccountChargeWritePlatformService;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -31,16 +31,16 @@ import org.springframework.transaction.annotation.Transactional;
 @CommandType(entity = "CURRENTACCOUNTCHARGE", action = "UPDATE")
 public class UpdateCurrentAccountChargeCommandHandler implements NewCommandSourceHandler {
 
-    private final SavingsAccountWritePlatformService writePlatformService;
+    private final CurrentAccountChargeWritePlatformService writePlatformService;
 
     @Autowired
-    public UpdateCurrentAccountChargeCommandHandler(final SavingsAccountWritePlatformService writePlatformService) {
+    public UpdateCurrentAccountChargeCommandHandler(final CurrentAccountChargeWritePlatformService writePlatformService) {
         this.writePlatformService = writePlatformService;
     }
 
     @Transactional
     @Override
     public CommandProcessingResult processCommand(final JsonCommand command) {
-        return this.writePlatformService.updateSavingsAccountCharge(command);
+        return this.writePlatformService.updateCharge(command.getSavingsId(), command.entityId(), command);
     }
 }

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/handler/current/WaiveCurrentAccountChargeCommandHandler.java

@@ -22,7 +22,7 @@ import org.apache.fineract.commands.annotation.CommandType;
 import org.apache.fineract.commands.handler.NewCommandSourceHandler;
 import org.apache.fineract.infrastructure.core.api.JsonCommand;
 import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
-import org.apache.fineract.portfolio.savings.service.SavingsAccountWritePlatformService;
+import org.apache.fineract.portfolio.savings.service.CurrentAccountChargeWritePlatformService;
 import org.springframework.beans.factory.annotation.Autowired;
 import org.springframework.stereotype.Service;
 import org.springframework.transaction.annotation.Transactional;
@@ -31,10 +31,10 @@ import org.springframework.transaction.annotation.Transactional;
 @CommandType(entity = "CURRENTACCOUNTCHARGE", action = "WAIVE")
 public class WaiveCurrentAccountChargeCommandHandler implements NewCommandSourceHandler {
 
-    private final SavingsAccountWritePlatformService writePlatformService;
+    private final CurrentAccountChargeWritePlatformService writePlatformService;
 
     @Autowired
-    public WaiveCurrentAccountChargeCommandHandler(final SavingsAccountWritePlatformService writePlatformService) {
+    public WaiveCurrentAccountChargeCommandHandler(final CurrentAccountChargeWritePlatformService writePlatformService) {
         this.writePlatformService = writePlatformService;
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/security/AccountBranchAccessFilter.java

@@ -0,0 +1,106 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.savings.security;
+
+import jakarta.annotation.Priority;
+import jakarta.ws.rs.Priorities;
+import jakarta.ws.rs.container.ContainerRequestContext;
+import jakarta.ws.rs.container.ContainerRequestFilter;
+import jakarta.ws.rs.ext.Provider;
+import java.io.IOException;
+import java.util.regex.Matcher;
+import java.util.regex.Pattern;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.infrastructure.security.exception.NoAuthorizationException;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Component;
+
+/**
+ * Keeps a branch user inside their own branch's savings, fixed deposit, recurring deposit and current accounts.
+ *
+ * <p>
+ * Those four API families only checked that the caller holds the read/write permission for the resource type, never
+ * whose account it is, so a branch user could open or transact on another branch's account just by naming its id. This
+ * filter runs on every {@code /v1/<type>/{numericId}...} request (reads, commands, transactions, charges, documents,
+ * notes) and applies the same office-hierarchy rule the client and group write services use
+ * ({@link PlatformSecurityContext#validateAccessRights}): the account's office must sit at or below the caller's
+ * office. Head Office is the root, so it still reaches every branch.
+ *
+ * <p>
+ * It only guards HTTP requests. Scheduled jobs (maturity, interest posting, auto-renewal) call the services directly
+ * and have no logged-in user, so they are untouched.
+ *
+ * <p>
+ * An account that does not exist is left alone so the resource returns its own not-found; an account that exists in
+ * another branch gets the same not-found answer ({@link AccountNotVisibleException}).
+ */
+@Provider
+@Component
+@Priority(Priorities.AUTHORIZATION)
+@RequiredArgsConstructor
+public class AccountBranchAccessFilter implements ContainerRequestFilter {
+
+    /** {@code v1/<family>/<numeric account id>[/anything]}. Non-numeric segments (dormant, gsim, dashboard...) never match. */
+    private static final Pattern ACCOUNT_PATH = Pattern
+            .compile("^/?v1/(fixeddepositaccounts|recurringdepositaccounts|savingsaccounts|currentaccounts)/(\\d+)(?:/.*)?$");
+
+    /**
+     * FD, RD and savings all live in m_savings_account. The office is the branch the account is held at
+     * (sa.office_id) when that was set, otherwise the client's, or the group's for a group account.
+     */
+    private static final String SAVINGS_FAMILY_HIERARCHY_SQL = "SELECT o.hierarchy FROM m_savings_account sa "
+            + "LEFT JOIN m_client c ON c.id = sa.client_id LEFT JOIN m_group g ON g.id = sa.group_id "
+            + "JOIN m_office o ON o.id = COALESCE(sa.office_id, c.office_id, g.office_id) WHERE sa.id = ?";
+
+    /** A current account carries its own office_id; fall back to the client's if it was left empty. */
+    private static final String CURRENT_ACCOUNT_HIERARCHY_SQL = "SELECT o.hierarchy FROM m_current_account ca "
+            + "LEFT JOIN m_client c ON c.id = ca.client_id JOIN m_office o ON o.id = COALESCE(ca.office_id, c.office_id) "
+            + "WHERE ca.id = ?";
+
+    private final PlatformSecurityContext context;
+    private final JdbcTemplate jdbcTemplate;
+
+    @Override
+    public void filter(final ContainerRequestContext requestContext) throws IOException {
+        final Matcher matcher = ACCOUNT_PATH.matcher(requestContext.getUriInfo().getPath());
+        if (!matcher.matches()) {
+            return;
+        }
+        // No resolved user: authentication has already rejected the request or it is not ours to judge.
+        if (this.context.getAuthenticatedUserIfPresent() == null) {
+            return;
+        }
+
+        final boolean currentAccount = "currentaccounts".equals(matcher.group(1));
+        final Long accountId = Long.valueOf(matcher.group(2));
+        final String sql = currentAccount ? CURRENT_ACCOUNT_HIERARCHY_SQL : SAVINGS_FAMILY_HIERARCHY_SQL;
+
+        final String hierarchy = this.jdbcTemplate.query(sql, (rs, rowNum) -> rs.getString(1), accountId).stream().findFirst()
+                .orElse(null);
+        if (hierarchy == null) {
+            return;
+        }
+        try {
+            this.context.validateAccessRights(hierarchy);
+        } catch (final NoAuthorizationException e) {
+            throw new AccountNotVisibleException(accountId);
+        }
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/security/AccountBranchService.java

@@ -0,0 +1,159 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.savings.security;
+
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.infrastructure.core.api.JsonCommand;
+import org.apache.fineract.infrastructure.core.exception.PlatformDataIntegrityException;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.organisation.office.domain.Office;
+import org.apache.fineract.organisation.office.domain.OfficeRepositoryWrapper;
+import org.apache.fineract.portfolio.client.domain.Client;
+import org.apache.fineract.portfolio.client.domain.ClientRepositoryWrapper;
+import org.apache.fineract.portfolio.client.exception.ClientNotActiveException;
+import org.apache.fineract.portfolio.savings.data.SavingsAccountConstant;
+import org.apache.fineract.portfolio.savings.domain.SavingsAccount;
+import org.apache.fineract.useradministration.domain.AppUser;
+import org.springframework.jdbc.core.JdbcTemplate;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+/**
+ * One customer, one CIF, accounts at more than one branch.
+ *
+ * <p>
+ * A customer is registered at a home branch, and an account normally belongs to that branch. To open an account at
+ * another branch the customer first has to be <em>linked</em> to it ({@link #linkClientToCallerBranch}), which records
+ * who introduced the customer to the branch and lets that branch see them. The account is then opened with an
+ * {@code accountOfficeId} ({@link #applyAccountOffice}), which becomes the branch of its transactions and journal
+ * entries. Without an {@code accountOfficeId} nothing here changes anything: the account stays at the client's branch.
+ */
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class AccountBranchService {
+
+    private final PlatformSecurityContext context;
+    private final OfficeRepositoryWrapper officeRepository;
+    private final ClientRepositoryWrapper clientRepository;
+    private final JdbcTemplate jdbcTemplate;
+
+    /**
+     * The branch an account opened for this client is held at, or null when it is simply the client's own branch.
+     *
+     * <p>
+     * Which branch: the one the request names, else - when the client belongs to a branch the caller is not part of
+     * (a customer of Head Office being served at Bhopal) - the caller's own branch, so an account can never be
+     * silently booked in the home branch's books by a branch that merely served the customer. A user can only open
+     * an account at their own branch or one below it, and for a customer of another branch only once that customer
+     * has been linked to the branch.
+     */
+    public Office resolveAccountOffice(final Client client, final Long requestedOfficeId) {
+        final Office callerOffice = this.context.authenticatedUser().getOffice();
+        Long targetOfficeId = requestedOfficeId;
+        if (targetOfficeId == null) {
+            if (client.getOffice().getHierarchy().startsWith(callerOffice.getHierarchy())) {
+                return null;
+            }
+            targetOfficeId = callerOffice.getId();
+        }
+
+        final Office office = this.officeRepository.findOneWithNotFoundDetection(targetOfficeId);
+        this.context.validateAccessRights(office.getHierarchy());
+
+        if (office.getId().equals(client.getOffice().getId())) {
+            return null;
+        }
+        if (!isLinked(client.getId(), office.getId())) {
+            throw new PlatformDataIntegrityException("error.msg.savings.account.branch.not.linked",
+                    "This customer is not linked to " + office.getName() + ". Link the customer to the branch before opening an account there.",
+                    SavingsAccountConstant.accountOfficeIdParamName, targetOfficeId);
+        }
+        return office;
+    }
+
+    /**
+     * Opens a newly assembled account at the branch {@link #resolveAccountOffice} picks. Leaves it at the client's
+     * branch in the ordinary case, so accounts opened the usual way are unchanged.
+     */
+    public void applyAccountOffice(final SavingsAccount account, final JsonCommand command) {
+        final Long requestedOfficeId = command.longValueOfParameterNamed(SavingsAccountConstant.accountOfficeIdParamName);
+        final Client client = account.getClient();
+        if (client == null) {
+            if (requestedOfficeId != null) {
+                throw new PlatformDataIntegrityException("error.msg.savings.account.branch.client.only",
+                        "A branch can only be chosen for a client's account, not a group's.",
+                        SavingsAccountConstant.accountOfficeIdParamName, requestedOfficeId);
+            }
+            return;
+        }
+        account.setAccountOffice(resolveAccountOffice(client, requestedOfficeId));
+    }
+
+    /**
+     * Open (submitted, approved, active, ...) accounts a client already holds in one product at one branch.
+     *
+     * <p>
+     * The rule that a client may hold one account per product used to be counted across the whole client. A customer
+     * of one branch who opens the same product at another is a different account in a different branch's books, so
+     * the count is per branch: it uses the account's own branch, falling back to the client's.
+     */
+    public long countOpenAccountsAtBranch(final Long clientId, final Long productId, final Long officeId) {
+        final Long count = this.jdbcTemplate.queryForObject(
+                "SELECT COUNT(1) FROM m_savings_account sa JOIN m_client c ON c.id = sa.client_id "
+                        + "WHERE sa.client_id = ? AND sa.product_id = ? AND sa.status_enum IN (100, 200, 300, 303, 304) "
+                        + "AND COALESCE(sa.office_id, c.office_id) = ?",
+                Long.class, clientId, productId, officeId);
+        return count == null ? 0L : count;
+    }
+
+    /**
+     * Introduces a customer of another branch to the caller's branch, so it can see them and open an account for them.
+     * Idempotent. Returns false when there is nothing to do because the customer is already inside the caller's
+     * hierarchy (their own branch's customer, or any customer to Head Office).
+     */
+    @Transactional
+    public boolean linkClientToCallerBranch(final Long clientId) {
+        final AppUser user = this.context.authenticatedUser();
+        final Office callerOffice = user.getOffice();
+        final Client client = this.clientRepository.findOneWithNotFoundDetection(clientId);
+        if (client.isNotActive()) {
+            throw new ClientNotActiveException(clientId);
+        }
+        if (client.getOffice().getHierarchy().startsWith(callerOffice.getHierarchy())) {
+            return false;
+        }
+        if (isLinked(clientId, callerOffice.getId())) {
+            return false;
+        }
+        this.jdbcTemplate.update("INSERT INTO m_client_branch_link (client_id, office_id, linked_by, linked_on) VALUES (?, ?, ?, ?)", clientId,
+                callerOffice.getId(), user.getId(), DateUtils.getAuditLocalDateTime());
+        // Who introduced which customer to which branch: the trail Head Office reads to see where a customer is banked.
+        log.info("client {} linked to branch {} by user {}", clientId, callerOffice.getId(), user.getUsername());
+        return true;
+    }
+
+    public boolean isLinked(final Long clientId, final Long officeId) {
+        final Integer count = this.jdbcTemplate.queryForObject(
+                "SELECT COUNT(1) FROM m_client_branch_link WHERE client_id = ? AND office_id = ?", Integer.class, clientId, officeId);
+        return count != null && count > 0;
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/security/AccountNotVisibleException.java

@@ -0,0 +1,33 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.savings.security;
+
+import org.apache.fineract.infrastructure.core.exception.AbstractPlatformResourceNotFoundException;
+
+/**
+ * Raised when a branch user names an account that belongs to another branch. It is deliberately a "not found" rather
+ * than a "forbidden": a 403 would confirm that the account exists, which is itself information a branch should not get
+ * about another branch's customers.
+ */
+public class AccountNotVisibleException extends AbstractPlatformResourceNotFoundException {
+
+    public AccountNotVisibleException(final Long accountId) {
+        super("error.msg.account.id.invalid", "Account with identifier " + accountId + " does not exist", accountId);
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/CurrentAccountChargeWritePlatformService.java

@@ -0,0 +1,367 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.savings.service;
+
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import java.time.MonthDay;
+import java.util.LinkedHashMap;
+import java.util.Map;
+import lombok.RequiredArgsConstructor;
+import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.accounting.common.AccountingConstants.CashAccountsForSavings;
+import org.apache.fineract.accounting.common.AccountingRuleType;
+import org.apache.fineract.accounting.glaccount.domain.GLAccount;
+import org.apache.fineract.accounting.journalentry.domain.JournalEntry;
+import org.apache.fineract.accounting.journalentry.domain.JournalEntryRepository;
+import org.apache.fineract.accounting.journalentry.domain.JournalEntryType;
+import org.apache.fineract.accounting.producttoaccountmapping.domain.ProductToGLAccountMapping;
+import org.apache.fineract.accounting.producttoaccountmapping.domain.ProductToGLAccountMappingRepository;
+import org.apache.fineract.infrastructure.core.api.JsonCommand;
+import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
+import org.apache.fineract.infrastructure.core.data.CommandProcessingResultBuilder;
+import org.apache.fineract.infrastructure.core.exception.GeneralPlatformDomainRuleException;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.portfolio.PortfolioProductType;
+import org.apache.fineract.portfolio.charge.domain.Charge;
+import org.apache.fineract.portfolio.charge.domain.ChargeAppliesTo;
+import org.apache.fineract.portfolio.charge.domain.ChargeRepositoryWrapper;
+import org.apache.fineract.portfolio.client.service.KycRestrictionGuard;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccount;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccountCharge;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccountRepository;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccountTransaction;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccountTransactionRepository;
+import org.apache.fineract.portfolio.currentproduct.domain.CurrentProduct;
+import org.apache.fineract.portfolio.currentproduct.domain.CurrentProductRepository;
+import org.apache.fineract.portfolio.savings.exception.SavingsAccountNotFoundException;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+/**
+ * Charges a teller adds to a current account by hand: add, edit, delete, pay, waive, inactivate.
+ *
+ * The CURRENTACCOUNTCHARGE commands used to go to the savings charge service with the current
+ * account's id, so they read and wrote m_savings_account / m_savings_account_charge. That either
+ * failed, or charged a same-numbered savings account and posted to that savings product's GL. The
+ * fee never reached the current product's income account, and so never reached the year's profit.
+ *
+ * Everything here works on m_current_account_charge, the table the account's Charges tab reads.
+ * Only paying moves money: the account is debited with a Charge Deduction and the ledger gets
+ * Dr Current Control / Cr Income From Fees (Income From Penalties for a penalty, when mapped).
+ * Waiving books nothing: on the cash basis the fee was never income, so there is nothing to undo.
+ */
+@Slf4j
+@Service
+@RequiredArgsConstructor
+public class CurrentAccountChargeWritePlatformService {
+
+    private final CurrentAccountRepository currentAccountRepository;
+    private final CurrentAccountTransactionRepository currentAccountTransactionRepository;
+    private final CurrentProductRepository currentProductRepository;
+    private final ChargeRepositoryWrapper chargeRepository;
+    private final JournalEntryRepository journalEntryRepository;
+    private final ProductToGLAccountMappingRepository productToGLAccountMappingRepository;
+    private final KycRestrictionGuard kycRestrictionGuard;
+
+    @Transactional
+    public CommandProcessingResult addCharge(final Long accountId, final JsonCommand command) {
+        final CurrentAccount account = findAccount(accountId);
+        if (account.getStatusEnum() == null || account.getStatusEnum() >= 600) {
+            throw rule("error.msg.current.account.charge.account.closed", "Charges cannot be added to a closed current account.",
+                    accountId);
+        }
+        final Charge charge = chargeRepository.findOneWithNotFoundDetection(command.longValueOfParameterNamed("chargeId"));
+        // Savings-type charges are accepted too: current accounts' facility charges are defined that way,
+        // and a tenant may have no current-account-type charge at all.
+        if (!ChargeAppliesTo.CURRENT_ACCOUNT.getValue().equals(charge.getChargeAppliesTo())
+                && !ChargeAppliesTo.SAVINGS.getValue().equals(charge.getChargeAppliesTo())) {
+            throw rule("error.msg.current.account.charge.not.current.account.charge",
+                    "Charge '" + charge.getName() + "' is not defined for savings or current accounts.", charge.getId());
+        }
+        if (!charge.isActive() || charge.isDeleted()) {
+            throw rule("error.msg.current.account.charge.inactive", "Charge '" + charge.getName() + "' is inactive.", charge.getId());
+        }
+
+        final BigDecimal amount = command.parameterExists("amount") ? command.bigDecimalValueOfParameterNamed("amount")
+                : charge.getAmount();
+        requirePositive(amount, "amount");
+
+        final CurrentAccountCharge accountCharge = CurrentAccountCharge.createFromFacility(account, charge);
+        accountCharge.setAmount(amount);
+        accountCharge.setAmountOutstandingDerived(amount);
+        if (command.parameterExists("dueDate")) {
+            accountCharge.setChargeDueDate(command.localDateValueOfParameterNamed("dueDate"));
+        }
+        if (command.parameterExists("feeOnMonthDay")) {
+            final MonthDay feeOnMonthDay = command.extractMonthDayNamed("feeOnMonthDay");
+            if (feeOnMonthDay != null) {
+                accountCharge.setFeeOnMonth(feeOnMonthDay.getMonthValue());
+                accountCharge.setFeeOnDay(feeOnMonthDay.getDayOfMonth());
+            }
+        }
+        if (command.parameterExists("feeInterval")) {
+            accountCharge.setFeeInterval(command.integerValueOfParameterNamed("feeInterval"));
+        }
+        account.getCharges().add(accountCharge);
+        currentAccountRepository.saveAndFlush(account);
+
+        return result(account, accountCharge.getId(), null);
+    }
+
+    @Transactional
+    public CommandProcessingResult updateCharge(final Long accountId, final Long accountChargeId, final JsonCommand command) {
+        final CurrentAccount account = findAccount(accountId);
+        final CurrentAccountCharge accountCharge = findCharge(account, accountChargeId);
+        requireUntouched(accountCharge, "edited");
+
+        final Map<String, Object> changes = new LinkedHashMap<>();
+        if (command.parameterExists("amount")) {
+            final BigDecimal amount = command.bigDecimalValueOfParameterNamed("amount");
+            requirePositive(amount, "amount");
+            accountCharge.setAmount(amount);
+            accountCharge.setAmountOutstandingDerived(amount);
+            changes.put("amount", amount);
+        }
+        if (command.parameterExists("dueDate")) {
+            final LocalDate dueDate = command.localDateValueOfParameterNamed("dueDate");
+            accountCharge.setChargeDueDate(dueDate);
+            changes.put("dueDate", dueDate);
+        }
+        currentAccountRepository.saveAndFlush(account);
+        return result(account, accountChargeId, changes);
+    }
+
+    @Transactional
+    public CommandProcessingResult deleteCharge(final Long accountId, final Long accountChargeId) {
+        final CurrentAccount account = findAccount(accountId);
+        final CurrentAccountCharge accountCharge = findCharge(account, accountChargeId);
+        requireUntouched(accountCharge, "deleted");
+        account.getCharges().remove(accountCharge);
+        currentAccountRepository.saveAndFlush(account);
+        return result(account, accountChargeId, null);
+    }
+
+    /**
+     * Takes the fee from the account and books it as the bank's income.
+     *
+     * The payment date is the teller's {@code dueDate}, defaulting to the business date, and may not
+     * be in the future. The amount defaults to what is outstanding and may not exceed it.
+     */
+    @Transactional
+    public CommandProcessingResult payCharge(final Long accountId, final Long accountChargeId, final JsonCommand command) {
+        final CurrentAccount account = findAccount(accountId);
+        final CurrentAccountCharge accountCharge = findCharge(account, accountChargeId);
+        if (!accountCharge.isActive()) {
+            throw rule("error.msg.current.account.charge.inactive", "An inactive charge cannot be paid.", accountChargeId);
+        }
+        final BigDecimal outstanding = zeroIfNull(accountCharge.getAmountOutstandingDerived());
+        if (accountCharge.isPaid() || accountCharge.isWaived() || outstanding.signum() <= 0) {
+            throw rule("error.msg.current.account.charge.nothing.outstanding", "Charge " + accountChargeId + " has nothing outstanding.",
+                    accountChargeId);
+        }
+        final BigDecimal amount = command.parameterExists("amount") ? command.bigDecimalValueOfParameterNamed("amount") : outstanding;
+        requirePositive(amount, "amount");
+        if (amount.compareTo(outstanding) > 0) {
+            throw rule("error.msg.current.account.charge.overpayment",
+                    "Payment of " + amount + " exceeds the " + outstanding + " outstanding on charge " + accountChargeId + ".",
+                    accountChargeId);
+        }
+        final LocalDate today = DateUtils.getBusinessLocalDate();
+        final LocalDate paymentDate = command.parameterExists("dueDate") && command.localDateValueOfParameterNamed("dueDate") != null
+                ? command.localDateValueOfParameterNamed("dueDate")
+                : today;
+        if (paymentDate.isAfter(today)) {
+            throw rule("error.msg.current.account.charge.payment.date.in.future",
+                    "A charge cannot be paid on " + paymentDate + ", which is after the business date " + today + ".", accountChargeId);
+        }
+
+        if (!account.isActive()) {
+            throw rule("error.msg.account.not.active", "Current account " + accountId + " is not active.", accountId);
+        }
+        kycRestrictionGuard.checkCurrentAccount(accountId, KycRestrictionGuard.Operation.DEBIT);
+        final BigDecimal newBalance = assertBalanceCovers(account, amount);
+
+        final CurrentAccountTransaction txn = CurrentAccountTransaction.chargeDeduction(account, account.getOffice(), amount, paymentDate);
+        txn.setRunningBalanceDerived(newBalance);
+        currentAccountTransactionRepository.saveAndFlush(txn);
+        account.setAccountBalanceDerived(newBalance);
+
+        final BigDecimal paid = zeroIfNull(accountCharge.getAmountPaidDerived()).add(amount);
+        final BigDecimal remaining = outstanding.subtract(amount);
+        accountCharge.setAmountPaidDerived(paid);
+        accountCharge.setAmountOutstandingDerived(remaining);
+        accountCharge.setPaid(remaining.signum() == 0);
+        currentAccountRepository.saveAndFlush(account);
+
+        postChargeIncome(account, accountCharge, txn);
+        log.info("Paid current account charge {} ({}) of {} from account {}", accountChargeId, accountCharge.getCharge().getName(), amount,
+                accountId);
+
+        final Map<String, Object> changes = new LinkedHashMap<>();
+        changes.put("amountPaid", amount);
+        changes.put("transactionId", txn.getId());
+        return result(account, accountChargeId, changes);
+    }
+
+    @Transactional
+    public CommandProcessingResult waiveCharge(final Long accountId, final Long accountChargeId) {
+        final CurrentAccount account = findAccount(accountId);
+        final CurrentAccountCharge accountCharge = findCharge(account, accountChargeId);
+        final BigDecimal outstanding = zeroIfNull(accountCharge.getAmountOutstandingDerived());
+        if (accountCharge.isWaived() || outstanding.signum() <= 0) {
+            throw rule("error.msg.current.account.charge.nothing.outstanding", "Charge " + accountChargeId + " has nothing to waive.",
+                    accountChargeId);
+        }
+        accountCharge.setAmountWaivedDerived(zeroIfNull(accountCharge.getAmountWaivedDerived()).add(outstanding));
+        accountCharge.setAmountOutstandingDerived(BigDecimal.ZERO);
+        accountCharge.setWaived(true);
+        currentAccountRepository.saveAndFlush(account);
+
+        final Map<String, Object> changes = new LinkedHashMap<>();
+        changes.put("amountWaived", outstanding);
+        return result(account, accountChargeId, changes);
+    }
+
+    @Transactional
+    public CommandProcessingResult inactivateCharge(final Long accountId, final Long accountChargeId) {
+        final CurrentAccount account = findAccount(accountId);
+        final CurrentAccountCharge accountCharge = findCharge(account, accountChargeId);
+        if (!accountCharge.isActive()) {
+            throw rule("error.msg.current.account.charge.already.inactive", "Charge " + accountChargeId + " is already inactive.",
+                    accountChargeId);
+        }
+        accountCharge.setActive(false);
+        accountCharge.setInactivatedOnDate(DateUtils.getBusinessLocalDate());
+        currentAccountRepository.saveAndFlush(account);
+        return result(account, accountChargeId, null);
+    }
+
+    /**
+     * Dr the product's Current Control (the bank owes the customer less), Cr its fee income — or its
+     * penalty income for a penalty, where the product maps one. Skipped only when the product keeps no
+     * accounts (rule NONE), the same as the module's other postings; a product that does keep
+     * accounts but lacks a mapping fails the payment rather than debit the customer off the books.
+     */
+    private void postChargeIncome(final CurrentAccount account, final CurrentAccountCharge accountCharge,
+            final CurrentAccountTransaction txn) {
+        final CurrentProduct product = currentProductRepository.findById(account.getProductId()).orElse(null);
+        if (product == null || product.getAccountingType() == null
+                || product.getAccountingType().equals(AccountingRuleType.NONE.getValue())) {
+            log.debug("Current product {} keeps no accounts - charge {} posted no journal entry", account.getProductId(),
+                    accountCharge.getId());
+            return;
+        }
+        final GLAccount control = findGlAccount(account.getProductId(), CashAccountsForSavings.SAVINGS_CONTROL.getValue());
+        GLAccount income = accountCharge.isPenalty()
+                ? findGlAccount(account.getProductId(), CashAccountsForSavings.INCOME_FROM_PENALTIES.getValue())
+                : null;
+        if (income == null) {
+            income = findGlAccount(account.getProductId(), CashAccountsForSavings.INCOME_FROM_FEES.getValue());
+        }
+        if (control == null || income == null) {
+            throw rule("error.msg.current.account.charge.gl.not.mapped", "Current product '" + product.getName() + "' has no "
+                    + (control == null ? "Current Control" : "Income From Fees") + " GL mapped. Map it on the product's Accounting tab.",
+                    account.getId());
+        }
+
+        final String transactionRef = "CAC" + txn.getId();
+        final String description = "Current account charge - " + accountCharge.getCharge().getName();
+        postEntry(account, control, JournalEntryType.DEBIT, txn.getAmount(), txn.getTransactionDate(), transactionRef, description);
+        postEntry(account, income, JournalEntryType.CREDIT, txn.getAmount(), txn.getTransactionDate(), transactionRef, description);
+    }
+
+    private void postEntry(final CurrentAccount account, final GLAccount glAccount, final JournalEntryType entryType,
+            final BigDecimal amount, final LocalDate date, final String transactionRef, final String description) {
+        final JournalEntry entry = JournalEntry.createNew(account.getOffice(), null, glAccount, account.getCurrencyCode(), transactionRef,
+                false, date, entryType, amount, description, PortfolioProductType.CURRENT.getValue(), account.getId(), null, null, null,
+                null, null);
+        journalEntryRepository.save(entry);
+    }
+
+    private GLAccount findGlAccount(final Long productId, final int financialAccountType) {
+        final ProductToGLAccountMapping mapping = productToGLAccountMappingRepository
+                .findByProductIdAndProductTypeAndFinancialAccountTypeAndPaymentTypeId(productId, PortfolioProductType.CURRENT.getValue(),
+                        financialAccountType, null);
+        return mapping != null ? mapping.getGlAccount() : null;
+    }
+
+    /** The balance after the charge, once it is clear the account can bear it. Same rules as the cheque book charge. */
+    private BigDecimal assertBalanceCovers(final CurrentAccount account, final BigDecimal amount) {
+        final BigDecimal balance = zeroIfNull(account.getAccountBalanceDerived());
+        final BigDecimal available = balance.subtract(zeroIfNull(account.getOnHoldFundsDerived()));
+        if (!account.isAllowOverdraft() && amount.compareTo(available) > 0) {
+            throw rule("error.msg.account.insufficient.balance", "Current account " + account.getId()
+                    + " has insufficient available balance for a charge of " + amount + ". Available: " + available + ".", account.getId());
+        }
+        final BigDecimal newBalance = balance.subtract(amount);
+        if (account.isEnforceMinRequiredBalance() && account.getMinRequiredBalance() != null
+                && account.getMinRequiredBalance().signum() > 0 && newBalance.compareTo(account.getMinRequiredBalance()) < 0) {
+            throw rule("error.msg.current.account.charge.min.required.balance.breached",
+                    "A charge of " + amount + " would take current account " + account.getId() + " below its minimum required balance of "
+                            + account.getMinRequiredBalance() + ".",
+                    account.getId());
+        }
+        return newBalance;
+    }
+
+    private CurrentAccount findAccount(final Long accountId) {
+        return currentAccountRepository.findById(accountId).orElseThrow(() -> new SavingsAccountNotFoundException(accountId));
+    }
+
+    private CurrentAccountCharge findCharge(final CurrentAccount account, final Long accountChargeId) {
+        return account.getCharges().stream().filter(c -> accountChargeId.equals(c.getId())).findFirst()
+                .orElseThrow(() -> rule("error.msg.current.account.charge.not.found",
+                        "Charge " + accountChargeId + " was not found on current account " + account.getId() + ".", accountChargeId));
+    }
+
+    /** Edits and deletes are only for a charge no money has touched; after that the record is history. */
+    private void requireUntouched(final CurrentAccountCharge accountCharge, final String action) {
+        if (zeroIfNull(accountCharge.getAmountPaidDerived()).signum() > 0 || zeroIfNull(accountCharge.getAmountWaivedDerived()).signum() > 0
+                || accountCharge.isPaid() || accountCharge.isWaived()) {
+            throw rule("error.msg.current.account.charge.already.settled",
+                    "Charge " + accountCharge.getId() + " has been paid or waived and cannot be " + action + ".", accountCharge.getId());
+        }
+    }
+
+    private void requirePositive(final BigDecimal amount, final String field) {
+        if (amount == null || amount.signum() <= 0) {
+            throw rule("error.msg.current.account.charge." + field + ".not.positive", "Charge " + field + " must be greater than zero.",
+                    amount);
+        }
+    }
+
+    private static BigDecimal zeroIfNull(final BigDecimal value) {
+        return value == null ? BigDecimal.ZERO : value;
+    }
+
+    private static GeneralPlatformDomainRuleException rule(final String code, final String message, final Object arg) {
+        return new GeneralPlatformDomainRuleException(code, message, arg);
+    }
+
+    private CommandProcessingResult result(final CurrentAccount account, final Long accountChargeId, final Map<String, Object> changes) {
+        final CommandProcessingResultBuilder builder = new CommandProcessingResultBuilder().withEntityId(accountChargeId)
+                .withSavingsId(account.getId()).withOfficeId(account.getOffice() != null ? account.getOffice().getId() : null)
+                .withClientId(account.getClient() != null ? account.getClient().getId() : null);
+        if (changes != null) {
+            builder.with(changes);
+        }
+        return builder.build();
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/CurrentAccountNoteRecorder.java

@@ -0,0 +1,57 @@
+/**
+ * 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.
+ */
+package org.apache.fineract.portfolio.savings.service;
+
+import lombok.RequiredArgsConstructor;
+import org.apache.commons.lang3.StringUtils;
+import org.apache.fineract.infrastructure.core.api.JsonCommand;
+import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccount;
+import org.apache.fineract.portfolio.note.domain.Note;
+import org.apache.fineract.portfolio.note.domain.NoteRepository;
+import org.springframework.stereotype.Component;
+
+/**
+ * Saves the free-text "note" a user types on a current-account action screen (approve, reject, close, deposit...)
+ * as a note on that account, so it shows in the account's Notes tab - the same thing savings and loans already do
+ * with their action notes. The action is prefixed ("Approved: KYC complete") because, unlike a savings note, a
+ * current-account note has no transaction or status link to say where it came from.
+ */
+@Component
+@RequiredArgsConstructor
+public class CurrentAccountNoteRecorder {
+
+    private static final String NOTE_PARAM = "note";
+    // m_note.note is VARCHAR(1000)
+    private static final int MAX_NOTE_LENGTH = 1000;
+
+    private final NoteRepository noteRepository;
+
+    /** Records the command's "note", if one was typed; a blank or missing note records nothing. */
+    public void record(final CurrentAccount account, final String action, final JsonCommand command) {
+        if (command == null || !command.parameterExists(NOTE_PARAM)) {
+            return;
+        }
+        final String typed = StringUtils.trimToNull(command.stringValueOfParameterNamed(NOTE_PARAM));
+        if (typed == null) {
+            return;
+        }
+        final String text = StringUtils.abbreviate(action + ": " + typed, MAX_NOTE_LENGTH);
+        this.noteRepository.save(Note.currentAccountNote(account, text));
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/CurrentAccountReadPlatformServiceImpl.java

@@ -31,6 +31,7 @@ import java.util.Map;
 import lombok.RequiredArgsConstructor;
 import org.apache.commons.lang3.StringUtils;
 import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
 import org.apache.fineract.portfolio.currentaccount.exception.CurrentAccountNotFoundException;
 import org.apache.fineract.portfolio.currentaccount.service.CurrentAccountReadPlatformService;
 import org.springframework.jdbc.core.JdbcTemplate;
@@ -57,6 +58,7 @@ public class CurrentAccountReadPlatformServiceImpl implements CurrentAccountRead
             + "LEFT JOIN m_currency curr ON curr.code = ca.currency_code ";
 
     private final JdbcTemplate jdbcTemplate;
+    private final PlatformSecurityContext context;
 
     @Override
     public Map<String, Object> retrieveOne(Long accountId) {
@@ -280,6 +282,74 @@ public class CurrentAccountReadPlatformServiceImpl implements CurrentAccountRead
     }
 
     private List<Map<String, Object>> retrieveCharges(Long accountId) {
+        return queryCharges("cac.current_account_id = ? AND cac.is_active = true", accountId);
+    }
+
+    @Override
+    public List<Map<String, Object>> retrieveCharges(final Long accountId, final String chargeStatus) {
+        if ("active".equalsIgnoreCase(chargeStatus)) {
+            return retrieveCharges(accountId);
+        }
+        if ("inactive".equalsIgnoreCase(chargeStatus)) {
+            return queryCharges("cac.current_account_id = ? AND cac.is_active = false", accountId);
+        }
+        return queryCharges("cac.current_account_id = ?", accountId);
+    }
+
+    @Override
+    public Map<String, Object> retrieveCharge(final Long accountId, final Long accountChargeId) {
+        final List<Map<String, Object>> rows = queryCharges("cac.current_account_id = ? AND cac.id = ?", accountId, accountChargeId);
+        if (rows.isEmpty()) {
+            throw new CurrentAccountNotFoundException(accountId);
+        }
+        // The charge detail page reads these alongside the list fields.
+        final Map<String, Object> charge = rows.get(0);
+        charge.put("accountId", accountId);
+        charge.put("dueDate", charge.get("chargeDueDate"));
+        charge.put("amountOrPercentage", charge.get("amount"));
+        final List<Map<String, Object>> currency = jdbcTemplate.queryForList(
+                "SELECT curr.code, curr.name, curr.display_symbol FROM m_current_account ca "
+                        + "JOIN m_currency curr ON curr.code = ca.currency_code WHERE ca.id = ?",
+                accountId);
+        if (!currency.isEmpty()) {
+            final Map<String, Object> c = new LinkedHashMap<>();
+            c.put("code", currency.get(0).get("code"));
+            c.put("name", currency.get(0).get("name"));
+            c.put("displaySymbol", currency.get(0).get("display_symbol"));
+            c.put("displayLabel", currency.get(0).get("name") + " (" + currency.get(0).get("display_symbol") + ")");
+            charge.put("currency", c);
+        }
+        return charge;
+    }
+
+    @Override
+    public Map<String, Object> retrieveChargeTemplate(final Long accountId) {
+        // charge_applies_to_enum 2 = SAVINGS, 5 = CURRENT_ACCOUNT: the charges the add-charge write accepts.
+        final List<Map<String, Object>> options = jdbcTemplate.query(
+                "SELECT ch.id, ch.name, ch.amount, ch.is_penalty, curr.code, curr.name AS currency_name, curr.display_symbol "
+                        + "FROM m_current_account ca JOIN m_charge ch ON ch.currency_code = ca.currency_code "
+                        + "LEFT JOIN m_currency curr ON curr.code = ch.currency_code "
+                        + "WHERE ca.id = ? AND ch.charge_applies_to_enum IN (2, 5) AND ch.is_active = true AND ch.is_deleted = false "
+                        + "ORDER BY ch.name",
+                (rs, rowNum) -> {
+                    final Map<String, Object> option = new LinkedHashMap<>();
+                    option.put("id", rs.getLong("id"));
+                    option.put("name", rs.getString("name"));
+                    option.put("amount", rs.getBigDecimal("amount"));
+                    option.put("penalty", rs.getBoolean("is_penalty"));
+                    final Map<String, Object> currency = new LinkedHashMap<>();
+                    currency.put("code", rs.getString("code"));
+                    currency.put("name", rs.getString("currency_name"));
+                    currency.put("displaySymbol", rs.getString("display_symbol"));
+                    option.put("currency", currency);
+                    return option;
+                }, accountId);
+        final Map<String, Object> template = new LinkedHashMap<>();
+        template.put("chargeOptions", options);
+        return template;
+    }
+
+    private List<Map<String, Object>> queryCharges(final String where, final Object... args) {
         final String sql =
             "SELECT cac.id, cac.charge_id, ch.name AS charge_name, "
             + "cac.charge_time_enum, cac.charge_due_date, cac.fee_on_month, cac.fee_on_day, "
@@ -289,7 +359,7 @@ public class CurrentAccountReadPlatformServiceImpl implements CurrentAccountRead
             + "cac.is_paid_derived, cac.waived, cac.is_penalty, cac.is_active "
             + "FROM m_current_account_charge cac "
             + "JOIN m_charge ch ON ch.id = cac.charge_id "
-            + "WHERE cac.current_account_id = ? AND cac.is_active = true "
+            + "WHERE " + where + " "
             + "ORDER BY cac.id";
 
         return jdbcTemplate.query(sql, (rs, rowNum) -> {
@@ -318,7 +388,7 @@ public class CurrentAccountReadPlatformServiceImpl implements CurrentAccountRead
             c.put("penalty", rs.getBoolean("is_penalty"));
             c.put("isActive", rs.getBoolean("is_active"));
             return c;
-        }, accountId);
+        }, args);
     }
 
     private Map<String, Object> buildFeeOnMonthDay(Object month, Object day) {
@@ -376,9 +446,28 @@ public class CurrentAccountReadPlatformServiceImpl implements CurrentAccountRead
     public List<Map<String, Object>> retrieveAll(final Integer offset, final Integer limit, final String accountNo,
             final String clientName, final String status, final LocalDate fromDate, final LocalDate toDate,
             final LocalDate asOnDate) {
+        return retrieveAll(offset, limit, accountNo, clientName, status, fromDate, toDate, asOnDate, false);
+    }
+
+    @Override
+    public List<Map<String, Object>> retrieveAll(final Integer offset, final Integer limit, final String accountNo,
+            final String clientName, final String status, final LocalDate fromDate, final LocalDate toDate,
+            final LocalDate asOnDate, final boolean overdraftOnly) {
         final StringBuilder sqlBuilder = new StringBuilder(BASE_SQL);
         final List<Object> params = new ArrayList<>();
-        boolean hasWhere = false;
+
+        // Branch scope: the list used to return every branch's current accounts to any user. An account belongs
+        // to the office it carries (ca.office_id), or its client's if that was left empty. Head Office is the
+        // root of the hierarchy, so it still sees all branches.
+        sqlBuilder.append(" WHERE EXISTS (SELECT 1 FROM m_office bo WHERE bo.id = COALESCE(ca.office_id, c.office_id) "
+                + "AND bo.hierarchy LIKE ?)");
+        params.add(this.context.officeHierarchy() + "%");
+        boolean hasWhere = true;
+
+        // A Cash Credit account is a current account that is allowed an overdraft.
+        if (overdraftOnly) {
+            sqlBuilder.append(" AND ca.allow_overdraft = true");
+        }
 
         if (StringUtils.isNotBlank(accountNo)) {
             sqlBuilder.append(hasWhere ? " AND " : " WHERE ");

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/CurrentAccountTransactionWritePlatformServiceImpl.java

@@ -69,6 +69,7 @@ public class CurrentAccountTransactionWritePlatformServiceImpl implements Curren
     private final KycRestrictionGuard kycRestrictionGuard;
     private final AppUserRepositoryWrapper appUserRepositoryWrapper;
     private final CurrentAccountCashGlResolver cashGlResolver;
+    private final CurrentAccountNoteRecorder noteRecorder;
 
     @Transactional
     @Override
@@ -108,6 +109,7 @@ public class CurrentAccountTransactionWritePlatformServiceImpl implements Curren
         currentAccountRepository.save(account);
 
         postTransactionGl(account, txn, JournalEntryType.DEBIT, JournalEntryType.CREDIT, "Current Account Deposit");
+        noteRecorder.record(account, "Deposit of " + amount.toPlainString() + " (txn #" + txn.getId() + ")", command);
 
         return new CommandProcessingResultBuilder()
                 .withEntityId(txn.getId())
@@ -171,6 +173,7 @@ public class CurrentAccountTransactionWritePlatformServiceImpl implements Curren
 
         // Withdrawal GL: DR SAVINGS_CONTROL (liability down), CR branch cash GL (cash out)
         postTransactionGl(account, txn, JournalEntryType.CREDIT, JournalEntryType.DEBIT, "Current Account Withdrawal");
+        noteRecorder.record(account, "Withdrawal of " + amount.toPlainString() + " (txn #" + txn.getId() + ")", command);
 
         return new CommandProcessingResultBuilder()
                 .withEntityId(txn.getId())

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/CurrentAccountWritePlatformServiceImpl.java

@@ -36,6 +36,7 @@ import org.apache.fineract.organisation.office.domain.Office;
 import org.apache.fineract.organisation.office.domain.OfficeRepositoryWrapper;
 import org.apache.fineract.portfolio.client.domain.Client;
 import org.apache.fineract.portfolio.client.domain.ClientRepositoryWrapper;
+import org.apache.fineract.portfolio.savings.security.AccountBranchService;
 import org.apache.fineract.portfolio.client.service.ClientNomineeWritePlatformService;
 import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccount;
 import org.apache.fineract.portfolio.currentaccount.domain.CurrentAccountFacilityConfig;
@@ -77,6 +78,8 @@ public class CurrentAccountWritePlatformServiceImpl implements CurrentAccountWri
     private final JournalEntryRepository journalEntryRepository;
     private final ProductToGLAccountMappingRepository productToGLAccountMappingRepository;
     private final CurrentAccountCashGlResolver cashGlResolver;
+    private final CurrentAccountNoteRecorder noteRecorder;
+    private final AccountBranchService accountBranchService;
 
     @Override
     @Transactional
@@ -99,9 +102,10 @@ public class CurrentAccountWritePlatformServiceImpl implements CurrentAccountWri
                     "Client already has an active Current Account with the same product.",
                     "productId", productId);
         }
-        final Office office = officeId != null
-                ? officeRepository.findOneWithNotFoundDetection(officeId)
-                : client.getOffice();
+        // The branch named in the request, or the branch that is opening it for a customer of another branch, else the
+        // client's own. The request's officeId used to be taken on trust, with no check it was the caller's to use.
+        final Office resolvedOffice = accountBranchService.resolveAccountOffice(client, officeId);
+        final Office office = resolvedOffice != null ? resolvedOffice : client.getOffice();
 
         final String dateFormat = getString(json, "dateFormat");
         final String locale = getString(json, "locale");
@@ -271,6 +275,7 @@ public class CurrentAccountWritePlatformServiceImpl implements CurrentAccountWri
         if (approvedOnDate == null) approvedOnDate = LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
         account.approve(approvedOnDate, user);
         currentAccountRepository.saveAndFlush(account);
+        noteRecorder.record(account, "Approved", command);
         return new CommandProcessingResultBuilder().withEntityId(accountId).build();
     }
 
@@ -283,6 +288,7 @@ public class CurrentAccountWritePlatformServiceImpl implements CurrentAccountWri
         account.setApprovedOnDate(null);
         account.setApprovedOnByUser(null);
         currentAccountRepository.saveAndFlush(account);
+        noteRecorder.record(account, "Approval undone", command);
         return new CommandProcessingResultBuilder().withEntityId(accountId).build();
     }
 
@@ -317,6 +323,7 @@ public class CurrentAccountWritePlatformServiceImpl implements CurrentAccountWri
         if (rejectedOnDate == null) rejectedOnDate = LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
         account.reject(rejectedOnDate, user);
         currentAccountRepository.saveAndFlush(account);
+        noteRecorder.record(account, "Rejected", command);
         return new CommandProcessingResultBuilder().withEntityId(accountId).build();
     }
 
@@ -330,6 +337,7 @@ public class CurrentAccountWritePlatformServiceImpl implements CurrentAccountWri
         if (withdrawnOnDate == null) withdrawnOnDate = LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
         account.withdraw(withdrawnOnDate, user);
         currentAccountRepository.saveAndFlush(account);
+        noteRecorder.record(account, "Withdrawn by client", command);
         return new CommandProcessingResultBuilder().withEntityId(accountId).build();
     }
 
@@ -343,6 +351,7 @@ public class CurrentAccountWritePlatformServiceImpl implements CurrentAccountWri
         if (closedOnDate == null) closedOnDate = LocalDate.now(DateUtils.getDateTimeZoneOfTenant());
         account.close(closedOnDate, user);
         currentAccountRepository.saveAndFlush(account);
+        noteRecorder.record(account, "Closed", command);
         return new CommandProcessingResultBuilder().withEntityId(accountId).build();
     }
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/DepositAccountReadPlatformServiceImpl.java

@@ -115,6 +115,14 @@ public class DepositAccountReadPlatformServiceImpl implements DepositAccountRead
     private static final RecurringDepositAccountMapper RECURRING_DEPOSIT_ACCOUNT_MAPPER = new RecurringDepositAccountMapper();
     private static final DepositAccountLookupMapper DEPOSIT_ACCOUNT_LOOKUP_MAPPER = new DepositAccountLookupMapper();
     private static final DepositAccountForMaturityMapper DEPOSIT_ACCOUNT_FOR_MATURITY_MAPPER = new DepositAccountForMaturityMapper();
+    /**
+     * Branch scope for the FD/RD lists: only accounts whose branch (the one it was opened at, else its client's or group's office) sits at or below the caller's
+     * office. Head Office is the root, so it sees every branch. Applied to the API list methods only; the job-facing
+     * methods (maturity update, interest transfer, running RD ids) deliberately stay unscoped because they have no
+     * logged-in user.
+     */
+    private static final String BRANCH_SCOPE_SQL = " and exists (select 1 from m_office bo where bo.id = coalesce(sa.office_id, c.office_id, g.office_id) and bo.hierarchy like ?) ";
+
     // allowed column names for sorting the query result
     private static final Set<String> supportedOrderByValues = new HashSet<>(Arrays.asList("id", "accountNumbr", "officeId", "officeName"));
     private static final DateTimeFormatter DATE_TIME_FORMATTER = DateTimeFormatter.ofPattern("yyyy-MM-dd");
@@ -158,10 +166,12 @@ public class DepositAccountReadPlatformServiceImpl implements DepositAccountRead
         sqlBuilder.append("select ");
         sqlBuilder.append(depositAccountMapper.schema());
         sqlBuilder.append(" where sa.deposit_type_enum = ? ");
+        sqlBuilder.append(BRANCH_SCOPE_SQL);
         // always append at the end of a sql statement
         sqlBuilder.append(paginationParameters.paginationSql());
 
-        return jdbcTemplate.query(sqlBuilder.toString(), depositAccountMapper, new Object[] { depositAccountType.getValue() }); // NOSONAR
+        return jdbcTemplate.query(sqlBuilder.toString(), depositAccountMapper,
+                new Object[] { depositAccountType.getValue(), this.context.officeHierarchy() + "%" }); // NOSONAR
     }
 
     @Override
@@ -180,10 +190,11 @@ public class DepositAccountReadPlatformServiceImpl implements DepositAccountRead
         sqlBuilder.append("select " + sqlGenerator.calcFoundRows() + " ");
         sqlBuilder.append(depositAccountMapper.schema());
         sqlBuilder.append(" where sa.deposit_type_enum = ? ");
+        sqlBuilder.append(BRANCH_SCOPE_SQL);
         sqlBuilder.append(paginationParameters.paginationSql());
 
-        return this.paginationHelper.fetchPage(this.jdbcTemplate, sqlBuilder.toString(), new Object[] { depositAccountType.getValue() },
-                depositAccountMapper);
+        return this.paginationHelper.fetchPage(this.jdbcTemplate, sqlBuilder.toString(),
+                new Object[] { depositAccountType.getValue(), this.context.officeHierarchy() + "%" }, depositAccountMapper);
     }
 
     @Override
@@ -209,9 +220,11 @@ public class DepositAccountReadPlatformServiceImpl implements DepositAccountRead
         sqlBuilder.append("select " + sqlGenerator.calcFoundRows() + " ");
         sqlBuilder.append(depositAccountMapper.schema());
         sqlBuilder.append(" where sa.deposit_type_enum = ? ");
+        sqlBuilder.append(BRANCH_SCOPE_SQL);
 
         final List<Object> params = new ArrayList<>();
         params.add(depositAccountType.getValue());
+        params.add(this.context.officeHierarchy() + "%");
 
         if (StringUtils.isNotBlank(accountNo)) {
             sqlBuilder.append(" and sa.account_no like ? ");

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/DepositApplicationProcessWritePlatformServiceJpaRepositoryImpl.java

@@ -96,6 +96,7 @@ import org.apache.fineract.portfolio.savings.domain.SavingsAccountRepositoryWrap
 import org.apache.fineract.portfolio.savings.domain.SavingsProduct;
 import org.apache.fineract.portfolio.savings.domain.SavingsProductRepository;
 import org.apache.fineract.portfolio.savings.exception.SavingsProductNotFoundException;
+import org.apache.fineract.portfolio.savings.security.AccountBranchService;
 import org.apache.fineract.useradministration.domain.AppUser;
 import org.springframework.dao.DataAccessException;
 import org.springframework.transaction.annotation.Transactional;
@@ -127,6 +128,7 @@ public class DepositApplicationProcessWritePlatformServiceJpaRepositoryImpl impl
     private final SavingsAccountAssembler savingsAccountAssembler;
     private final ClientNomineeWritePlatformService clientNomineeWritePlatformService;
     private final RecurringDepositProductRules recurringDepositProductRules;
+    private final AccountBranchService accountBranchService;
 
     /*
      * Guaranteed to throw an exception no matter what the data integrity issue is.
@@ -185,6 +187,8 @@ public class DepositApplicationProcessWritePlatformServiceJpaRepositoryImpl impl
 
             // A client may hold any number of Fixed Deposits on the same product, even while an earlier one is
             // still active, so there is deliberately no one-active-account-per-product check here.
+            // Held at the branch that opens it when the customer belongs to another branch; otherwise unchanged.
+            this.accountBranchService.applyAccountOffice(account, command);
 
             final MathContext mc = MathContext.DECIMAL64;
             final boolean isPreMatureClosure = false;
@@ -262,6 +266,8 @@ public class DepositApplicationProcessWritePlatformServiceJpaRepositoryImpl impl
 
             // A client may hold any number of Recurring Deposits on the same product, even while an earlier one
             // is still active, so there is deliberately no one-active-account-per-product check here.
+            // Held at the branch that opens it when the customer belongs to another branch; otherwise unchanged.
+            this.accountBranchService.applyAccountOffice(account, command);
 
             this.savingsAccountAssembler.applyCbsFields(command, command.parsedJson(), account);
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/SavingsAccountReadPlatformServiceImpl.java

@@ -271,7 +271,8 @@ public class SavingsAccountReadPlatformServiceImpl implements SavingsAccountRead
         sqlBuilder.append("select " + sqlGenerator.calcFoundRows() + " ");
         sqlBuilder.append(this.savingAccountMapper.schema());
 
-        sqlBuilder.append(" join m_office o on o.id = c.office_id");
+        // the branch the account is held at, else its client's: a customer of another branch can hold an account here
+        sqlBuilder.append(" join m_office o on o.id = coalesce(sa.office_id, c.office_id)");
         sqlBuilder.append(" where o.hierarchy like ?");
 
         final Object[] objectArray = new Object[15];
@@ -300,7 +301,7 @@ public class SavingsAccountReadPlatformServiceImpl implements SavingsAccountRead
                 arrayPos = arrayPos + 1;
             }
             if (searchParameters.getOfficeId() != null) {
-                sqlBuilder.append(" and c.office_id = ?");
+                sqlBuilder.append(" and coalesce(sa.office_id, c.office_id) = ?");
                 objectArray[arrayPos++] = searchParameters.getOfficeId();
             }
             if (StringUtils.isNotBlank(searchParameters.getAccountNo())) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/SavingsAccountWritePlatformServiceJpaRepositoryImpl.java

@@ -174,6 +174,7 @@ public class SavingsAccountWritePlatformServiceJpaRepositoryImpl implements Savi
     private final SavingsAccountInterestPostingService savingsAccountInterestPostingService;
     private final ErrorHandler errorHandler;
     private final DenominationBreakdownWriter denominationBreakdownWriter;
+    private final org.apache.fineract.accounting.interbranch.service.InterBranchCashService interBranchCashService;
 
     @Transactional
     @Override
@@ -340,6 +341,8 @@ public class SavingsAccountWritePlatformServiceJpaRepositoryImpl implements Savi
         this.denominationBreakdownWriter.save(command, deposit.getId(), account.getId(), account.getAccountNumber(),
                 account.clientId(), account.getClient() != null ? account.getClient().getCifNumber() : null,
                 transactionDate, "DEPOSIT");
+        this.interBranchCashService.moveCashLegToCashierBranch(deposit.getId(), account.officeId(), account.getAccountNumber(),
+                transactionAmount, transactionDate, true);
 
         if (isGsim && (deposit.getId() != null)) {
 
@@ -440,6 +443,8 @@ public class SavingsAccountWritePlatformServiceJpaRepositoryImpl implements Savi
         this.denominationBreakdownWriter.save(command, withdrawal.getId(), account.getId(), account.getAccountNumber(),
                 account.clientId(), account.getClient() != null ? account.getClient().getCifNumber() : null,
                 transactionDate, "WITHDRAWAL");
+        this.interBranchCashService.moveCashLegToCashierBranch(withdrawal.getId(), account.officeId(), account.getAccountNumber(),
+                transactionAmount, transactionDate, false);
 
         final String noteText = command.stringValueOfParameterNamed("note");
         if (StringUtils.isNotBlank(noteText)) {

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/service/SavingsApplicationProcessWritePlatformServiceJpaRepositoryImpl.java

@@ -86,6 +86,7 @@ import org.apache.fineract.portfolio.savings.domain.SavingsAccountStatusType;
 import org.apache.fineract.portfolio.savings.domain.SavingsProduct;
 import org.apache.fineract.portfolio.savings.domain.SavingsProductRepository;
 import org.apache.fineract.portfolio.savings.exception.SavingsProductNotFoundException;
+import org.apache.fineract.portfolio.savings.security.AccountBranchService;
 import org.apache.fineract.useradministration.domain.AppUser;
 import org.springframework.dao.DataAccessException;
 import org.springframework.transaction.annotation.Transactional;
@@ -117,6 +118,7 @@ public class SavingsApplicationProcessWritePlatformServiceJpaRepositoryImpl impl
     private final GroupSavingsIndividualMonitoringWritePlatformService gsimWritePlatformService;
     private final ClientNomineeWritePlatformService clientNomineeWritePlatformService;
     private final org.springframework.jdbc.core.JdbcTemplate jdbcTemplate;
+    private final AccountBranchService accountBranchService;
 
     @Transactional
     @Override
@@ -148,9 +150,15 @@ public class SavingsApplicationProcessWritePlatformServiceJpaRepositoryImpl impl
 
             final SavingsAccount account = this.savingAccountAssembler.assembleFrom(command, submittedBy);
 
+            // Opens the account at another branch than the client's when the request names one (and the customer is
+            // linked to it); a request without one leaves the account at the client's branch as before.
+            this.accountBranchService.applyAccountOffice(account, command);
+
             if (account.getClient() != null && account.productId() != null) {
-                long existingCount = this.savingAccountRepository.countActiveAccountsByClientAndProduct(
-                        account.getClient().getId(), account.productId());
+                // One account per product per client PER BRANCH: the same product at another branch is another account
+                // in that branch's books.
+                long existingCount = this.accountBranchService.countOpenAccountsAtBranch(account.getClient().getId(),
+                        account.productId(), account.officeId());
                 if (existingCount > 0) {
                     throw new PlatformDataIntegrityException(
                             "error.msg.savings.account.duplicate.product.for.client",

fineract-provider/src/main/java/org/apache/fineract/portfolio/savings/starter/SavingsConfiguration.java

@@ -326,14 +326,15 @@ public class SavingsConfiguration {
             FromJsonHelper fromJsonHelper, CalendarInstanceRepository calendarInstanceRepository,
             ConfigurationDomainService configurationDomainService, AccountNumberFormatRepositoryWrapper accountNumberFormatRepository,
             BusinessEventNotifierService businessEventNotifierService, SavingsAccountAssembler savingsAccountAssembler,
-            ClientNomineeWritePlatformService clientNomineeWritePlatformService,
-            RecurringDepositProductRules recurringDepositProductRules) {
+            ClientNomineeWritePlatformService clientNomineeWritePlatformService, RecurringDepositProductRules recurringDepositProductRules,
+            org.apache.fineract.portfolio.savings.security.AccountBranchService accountBranchService) {
         return new DepositApplicationProcessWritePlatformServiceJpaRepositoryImpl(context, savingAccountRepository,
                 fixedDepositAccountRepository, recurringDepositAccountRepository, depositAccountAssembler, depositAccountDataValidator,
                 accountNumberGenerator, clientRepository, groupRepository, savingsProductRepository, noteRepository, staffRepository,
                 savingsAccountApplicationTransitionApiJsonValidator, savingsAccountChargeAssembler, accountAssociationsRepository,
                 fromJsonHelper, calendarInstanceRepository, configurationDomainService, accountNumberFormatRepository,
-                businessEventNotifierService, savingsAccountAssembler, clientNomineeWritePlatformService, recurringDepositProductRules);
+                businessEventNotifierService, savingsAccountAssembler, clientNomineeWritePlatformService, recurringDepositProductRules,
+                accountBranchService);
     }
 
     @Bean
@@ -485,7 +486,8 @@ public class SavingsConfiguration {
             StandingInstructionRepository standingInstructionRepository, BusinessEventNotifierService businessEventNotifierService,
             SavingsDailyInterestOrchestrator savingsDailyInterestOrchestrator, SavingsDailyInterestService savingsDailyInterestService,
             GSIMRepositoy gsimRepository, SavingsAccountInterestPostingService savingsAccountInterestPostingService,
-            ErrorHandler errorHandler, DenominationBreakdownWriter denominationBreakdownWriter, VoucherService voucherService) {
+            ErrorHandler errorHandler, DenominationBreakdownWriter denominationBreakdownWriter, VoucherService voucherService,
+            org.apache.fineract.accounting.interbranch.service.InterBranchCashService interBranchCashService) {
         return new SavingsAccountWritePlatformServiceJpaRepositoryImpl(context, voucherService, fromApiJsonDeserializer,
                 savingAccountRepositoryWrapper, staffRepository, savingsAccountTransactionRepository, savingAccountAssembler,
                 savingsAccountTransactionDataValidator,
@@ -495,7 +497,7 @@ public class SavingsConfiguration {
                 depositAccountOnHoldTransactionRepository, entityDatatableChecksWritePlatformService, appuserRepository,
                 standingInstructionRepository, businessEventNotifierService, savingsDailyInterestOrchestrator,
                 savingsDailyInterestService, gsimRepository, savingsAccountInterestPostingService,
-                errorHandler, denominationBreakdownWriter);
+                errorHandler, denominationBreakdownWriter, interBranchCashService);
     }
 
     @Bean
@@ -540,13 +542,14 @@ public class SavingsConfiguration {
             AccountNumberFormatRepositoryWrapper accountNumberFormatRepository, BusinessEventNotifierService businessEventNotifierService,
             EntityDatatableChecksWritePlatformService entityDatatableChecksWritePlatformService, GSIMRepositoy gsimRepository,
             GroupRepositoryWrapper groupRepositoryWrapper, GroupSavingsIndividualMonitoringWritePlatformService gsimWritePlatformService,
-            ClientNomineeWritePlatformService clientNomineeWritePlatformService, org.springframework.jdbc.core.JdbcTemplate jdbcTemplate) {
+            ClientNomineeWritePlatformService clientNomineeWritePlatformService, org.springframework.jdbc.core.JdbcTemplate jdbcTemplate,
+            org.apache.fineract.portfolio.savings.security.AccountBranchService accountBranchService) {
         return new SavingsApplicationProcessWritePlatformServiceJpaRepositoryImpl(context, savingAccountRepository, savingAccountAssembler,
                 savingsAccountDataValidator, accountNumberGenerator, clientRepository, groupRepository, savingsProductRepository,
                 noteRepository, staffRepository, savingsAccountApplicationTransitionApiJsonValidator, savingsAccountChargeAssembler,
                 commandProcessingService, savingsAccountDomainService, savingsAccountWritePlatformService, accountNumberFormatRepository,
                 businessEventNotifierService, entityDatatableChecksWritePlatformService, gsimRepository, groupRepositoryWrapper,
-                gsimWritePlatformService, clientNomineeWritePlatformService, jdbcTemplate);
+                gsimWritePlatformService, clientNomineeWritePlatformService, jdbcTemplate, accountBranchService);
     }
 
     @Bean

fineract-provider/src/main/java/org/apache/fineract/portfolio/sponsordd/service/SponsorDDIssueRequestWritePlatformServiceImpl.java

@@ -29,6 +29,7 @@ import java.util.Map;
 import java.util.Objects;
 import lombok.RequiredArgsConstructor;
 import lombok.extern.slf4j.Slf4j;
+import org.apache.fineract.accounting.glaccount.domain.GLAccountType;
 import org.apache.fineract.commands.domain.CommandWrapper;
 import org.apache.fineract.commands.service.CommandWrapperBuilder;
 import org.apache.fineract.commands.service.PortfolioCommandSourceWritePlatformService;
@@ -1043,6 +1044,7 @@ public class SponsorDDIssueRequestWritePlatformServiceImpl implements SponsorDDI
         // compatibility but must never be required, or a tenant that has never opened this dialog
         // (payable NULL in the row) cannot save the charges/GST/cash mapping at all.
         final BigDecimal effectiveGstPercentage = gstPercentage != null ? gstPercentage : BigDecimal.valueOf(18);
+        validateGlMappingTypes(chargesIncomeGlAccountId, gstPayableGlAccountId, cashGlAccountId, cashSuspenseGlAccountId);
 
         final List<Map<String, Object>> existing = this.jdbcTemplate.queryForList(
                 "SELECT id FROM m_sponsor_dd_gl_mapping LIMIT 1");
@@ -1083,6 +1085,47 @@ public class SponsorDDIssueRequestWritePlatformServiceImpl implements SponsorDDI
 
     // ── Validation helpers ─────────────────────────────────────────────────
 
+    /**
+     * Each account on the DD settings screen has one job, and the job fixes its type.
+     *
+     * The year-end close sweeps every INCOME account into profit, so a GST account set up as income
+     * hands the government's money to the society's profit and on into the dividend. A charges
+     * account that is not income keeps the commission out of profit. The cash suspense holds a
+     * walk-in's notes between receipt and approval; pointed at the cash account itself, the receipt
+     * posts Dr Cash / Cr Cash and the pending money is never separately visible.
+     */
+    private void validateGlMappingTypes(final Long chargesIncomeGlAccountId, final Long gstPayableGlAccountId,
+            final Long cashGlAccountId, final Long cashSuspenseGlAccountId) {
+        requireGlType(chargesIncomeGlAccountId, GLAccountType.INCOME, "DD Charges / Commission Income");
+        requireGlType(gstPayableGlAccountId, GLAccountType.LIABILITY, "GST Payable on Charges");
+        requireGlType(cashGlAccountId, GLAccountType.ASSET, "Cash at Tellers / Vault");
+        if (cashSuspenseGlAccountId == null) {
+            throw new IllegalArgumentException("DD Cash Suspense GL account is required.");
+        }
+        if (cashSuspenseGlAccountId.equals(cashGlAccountId)) {
+            throw new IllegalArgumentException(
+                    "DD Cash Suspense GL must be a different account from the Cash GL - cash held for a DD awaiting approval has to be visible on its own.");
+        }
+    }
+
+    private void requireGlType(final Long glAccountId, final GLAccountType expected, final String label) {
+        if (glAccountId == null) {
+            throw new IllegalArgumentException(label + " GL account is required.");
+        }
+        final List<Map<String, Object>> rows = this.jdbcTemplate.queryForList(
+                "SELECT gl_code, name, classification_enum FROM acc_gl_account WHERE id = ?", glAccountId);
+        if (rows.isEmpty()) {
+            throw new IllegalArgumentException(label + " GL account " + glAccountId + " does not exist.");
+        }
+        final Map<String, Object> gl = rows.get(0);
+        final int actual = ((Number) gl.get("classification_enum")).intValue();
+        if (actual != expected.getValue()) {
+            final GLAccountType actualType = GLAccountType.fromInt(actual);
+            throw new IllegalArgumentException(label + " GL must be a " + expected.name() + " account, but " + gl.get("gl_code") + " "
+                    + gl.get("name") + " is " + (actualType != null ? actualType.name() : "type " + actual) + ".");
+        }
+    }
+
     private final com.google.gson.Gson gson = new com.google.gson.Gson();
 
     private void validateDenominationTotal(final String denominationData, final BigDecimal expectedTotal) {

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

@@ -180,4 +180,14 @@
     <include file="parts/0603_cash_transfer_request.xml" relativeToChangelogFile="true"/>
     <include file="parts/0604_cic_credit_bureau_module.xml" relativeToChangelogFile="true"/>
     <include file="parts/0605_cic_enquiry_alerts.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0599_current_account_notes.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0600_create_profit_appropriation_config.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0601_create_profit_appropriation_posting.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0602_add_aadhaar_hash_to_client_kyc.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0603_savings_account_branch_and_client_branch_link.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0604_add_kyc_reminders_job.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0605_create_kyc_notice_queue.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0606_add_ctr_monthly_report_job.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0607_cc_relevant_risk_rules.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0608_risk_rule_trial.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0599_current_account_notes.xml

@@ -0,0 +1,45 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+    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">
+
+    <!--
+        Notes on current accounts. A current account lives in m_current_account, not m_savings_account, so a
+        note cannot hang off savings_account_id - it gets its own nullable link, like every other note owner.
+    -->
+
+    <changeSet author="fineract" id="0599-1-note-current-account-id">
+        <preConditions onFail="MARK_RAN">
+            <not>
+                <columnExists tableName="m_note" columnName="current_account_id"/>
+            </not>
+        </preConditions>
+        <addColumn tableName="m_note">
+            <column name="current_account_id" type="BIGINT">
+                <constraints nullable="true" foreignKeyName="fk_m_note_current_account" referencedTableName="m_current_account"
+                             referencedColumnNames="id"/>
+            </column>
+        </addColumn>
+        <createIndex tableName="m_note" indexName="idx_m_note_current_account_id">
+            <column name="current_account_id"/>
+        </createIndex>
+    </changeSet>
+</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0600_create_profit_appropriation_config.xml

@@ -0,0 +1,114 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+    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">
+
+    <!--
+        Reserve funds and the share of the year's net profit each one is appropriated (Statutory Reserve,
+        Building Fund, Investment Depreciation Reserve, Investment Fluctuation Fund, ...).
+
+        Nothing is seeded: which reserves a bank keeps, their percentages and the GL account behind each
+        differ per bank and per chart of accounts, and a guessed row would be indistinguishable from a
+        chosen one. The GL account may be left empty while the bank has not opened that account yet; such
+        a reserve cannot be appropriated until one is picked.
+    -->
+
+    <changeSet author="fineract" id="0600-1-create-profit-appropriation-config">
+        <preConditions onFail="MARK_RAN">
+            <not><tableExists tableName="m_profit_appropriation_config"/></not>
+        </preConditions>
+        <createTable tableName="m_profit_appropriation_config">
+            <column name="id" type="BIGINT" autoIncrement="true">
+                <constraints primaryKey="true" nullable="false"/>
+            </column>
+            <column name="name" type="VARCHAR(100)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="gl_account_id" type="BIGINT"/>
+            <!-- Percent of the year's net profit, e.g. 25.0000 for 25%. -->
+            <column name="percentage" type="DECIMAL(9,4)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="position" type="INT" defaultValueNumeric="0">
+                <constraints nullable="false"/>
+            </column>
+            <column name="updated_on" type="TIMESTAMP WITH TIME ZONE"/>
+            <column name="updated_by" type="BIGINT"/>
+        </createTable>
+        <!-- Declared inside this changeSet so they are created with the table under the same guard. -->
+        <addUniqueConstraint tableName="m_profit_appropriation_config" columnNames="name"
+                             constraintName="uk_profit_appropriation_config_name"/>
+        <addForeignKeyConstraint baseTableName="m_profit_appropriation_config" baseColumnNames="gl_account_id"
+                                 constraintName="fk_profit_appropriation_config_gl" referencedTableName="acc_gl_account"
+                                 referencedColumnNames="id"/>
+    </changeSet>
+
+    <changeSet author="fineract" id="0600-2-profit-appropriation-permissions">
+        <preConditions onFail="MARK_RAN">
+            <and>
+                <tableExists tableName="m_permission"/>
+                <sqlCheck expectedResult="0">
+                    SELECT COUNT(*) FROM m_permission WHERE code IN ('READ_PROFITAPPROPRIATIONCONFIG', 'UPDATE_PROFITAPPROPRIATIONCONFIG')
+                </sqlCheck>
+            </and>
+        </preConditions>
+        <insert tableName="m_permission">
+            <column name="grouping" value="organisation"/>
+            <column name="code" value="READ_PROFITAPPROPRIATIONCONFIG"/>
+            <column name="entity_name" value="PROFITAPPROPRIATIONCONFIG"/>
+            <column name="action_name" value="READ"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="organisation"/>
+            <column name="code" value="UPDATE_PROFITAPPROPRIATIONCONFIG"/>
+            <column name="entity_name" value="PROFITAPPROPRIATIONCONFIG"/>
+            <column name="action_name" value="UPDATE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+    </changeSet>
+
+    <changeSet author="fineract" id="0600-3-grant-profit-appropriation-permissions">
+        <preConditions onFail="MARK_RAN">
+            <and>
+                <tableExists tableName="m_role_permission"/>
+                <sqlCheck expectedResult="0">
+                    SELECT COUNT(*) FROM m_role_permission rp
+                      JOIN m_permission p ON p.id = rp.permission_id
+                     WHERE p.code IN ('READ_PROFITAPPROPRIATIONCONFIG', 'UPDATE_PROFITAPPROPRIATIONCONFIG')
+                </sqlCheck>
+            </and>
+        </preConditions>
+        <!-- Same holders as the other organisation-setup screens (0571): Super user and manager roles. -->
+        <sql>
+            INSERT INTO m_role_permission (role_id, permission_id)
+            SELECT r.id, p.id
+              FROM m_role r
+              CROSS JOIN m_permission p
+             WHERE p.code IN ('READ_PROFITAPPROPRIATIONCONFIG', 'UPDATE_PROFITAPPROPRIATIONCONFIG')
+               AND (LOWER(r.name) LIKE '%manager%' OR LOWER(r.name) = 'super user')
+               AND NOT EXISTS (
+                     SELECT 1 FROM m_role_permission rp
+                      WHERE rp.role_id = r.id AND rp.permission_id = p.id
+                   )
+        </sql>
+    </changeSet>
+</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0601_create_profit_appropriation_posting.xml

@@ -0,0 +1,84 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+    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">
+
+    <!--
+        What was appropriated from a closed year's profit into each reserve fund - one row per reserve per year.
+
+        The reserve's name, account and percentage are copied in rather than referenced, because the configuration
+        (m_profit_appropriation_config) is edited and re-saved wholesale: a later edit must not rewrite what a past
+        year actually posted. The rows for a year are also the once-per-year guard - a year with rows has been
+        appropriated, and posting it again would take the same profit twice.
+    -->
+
+    <changeSet author="fineract" id="0601-1-create-profit-appropriation-posting">
+        <preConditions onFail="MARK_RAN">
+            <not><tableExists tableName="m_profit_appropriation_posting"/></not>
+        </preConditions>
+        <createTable tableName="m_profit_appropriation_posting">
+            <column name="id" type="BIGINT" autoIncrement="true">
+                <constraints primaryKey="true" nullable="false"/>
+            </column>
+            <column name="financial_year" type="VARCHAR(9)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="reserve_name" type="VARCHAR(100)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="gl_account_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="profit_gl_id" type="BIGINT">
+                <constraints nullable="false"/>
+            </column>
+            <column name="percentage" type="DECIMAL(9,4)">
+                <constraints nullable="false"/>
+            </column>
+            <!-- The year's profit the percentage was applied to. -->
+            <column name="profit_amount" type="DECIMAL(19,6)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="amount" type="DECIMAL(19,6)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="gl_transaction_id" type="VARCHAR(100)">
+                <constraints nullable="false"/>
+            </column>
+            <column name="posted_on_date" type="DATE">
+                <constraints nullable="false"/>
+            </column>
+            <column name="posted_by_user" type="BIGINT"/>
+            <column name="posted_by_name" type="VARCHAR(100)"/>
+            <column name="note" type="VARCHAR(500)"/>
+            <column name="created_at" type="TIMESTAMP WITH TIME ZONE"/>
+        </createTable>
+        <!-- Declared inside this changeSet so they are created with the table under the same guard. -->
+        <addUniqueConstraint tableName="m_profit_appropriation_posting" columnNames="financial_year, reserve_name"
+                             constraintName="uk_profit_appropriation_posting_year_reserve"/>
+        <addForeignKeyConstraint baseTableName="m_profit_appropriation_posting" baseColumnNames="gl_account_id"
+                                 constraintName="fk_profit_appropriation_posting_gl" referencedTableName="acc_gl_account"
+                                 referencedColumnNames="id"/>
+        <addForeignKeyConstraint baseTableName="m_profit_appropriation_posting" baseColumnNames="profit_gl_id"
+                                 constraintName="fk_profit_appropriation_posting_profit_gl" referencedTableName="acc_gl_account"
+                                 referencedColumnNames="id"/>
+    </changeSet>
+</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0602_add_aadhaar_hash_to_client_kyc.xml

@@ -0,0 +1,65 @@
+<?xml version="1.0" encoding="utf-8"?>
+<!--
+    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">
+
+    <!--
+        A comparable fingerprint of a client's Aadhaar number, next to the masked form.
+
+        m_client_kyc.aadhaar_number_masked keeps only the last four digits, so it can show a number but cannot
+        tell two people apart: any two Aadhaar numbers ending the same way look identical. This column holds the
+        SHA-256 (64 lowercase hex characters) of the 12-digit number so "is this Aadhaar already on file?" can be
+        answered exactly. The full number is never stored.
+
+        The hash is computed in the browser and only the hash is sent, because KYC create/update go through the
+        command source, which writes the request body to an audit table and to the log.
+
+        Nullable on purpose: rows created before this column existed have no full number to hash from, so they stay
+        NULL until the Aadhaar is entered again. Not unique - uniqueness is enforced in code against active rows,
+        and many legacy rows are NULL.
+    -->
+    <changeSet id="0602a_add_aadhaar_hash_to_client_kyc" author="fineract">
+        <preConditions onFail="MARK_RAN">
+            <and>
+                <tableExists tableName="m_client_kyc"/>
+                <not><columnExists tableName="m_client_kyc" columnName="aadhaar_hash"/></not>
+            </and>
+        </preConditions>
+        <addColumn tableName="m_client_kyc">
+            <column name="aadhaar_hash" type="VARCHAR(64)">
+                <constraints nullable="true"/>
+            </column>
+        </addColumn>
+    </changeSet>
+
+    <changeSet id="0602b_idx_client_kyc_aadhaar_hash" author="fineract">
+        <preConditions onFail="MARK_RAN">
+            <and>
+                <tableExists tableName="m_client_kyc"/>
+                <columnExists tableName="m_client_kyc" columnName="aadhaar_hash"/>
+                <not><indexExists tableName="m_client_kyc" indexName="idx_client_kyc_aadhaar_hash"/></not>
+            </and>
+        </preConditions>
+        <createIndex tableName="m_client_kyc" indexName="idx_client_kyc_aadhaar_hash">
+            <column name="aadhaar_hash"/>
+        </createIndex>
+    </changeSet>
+</databaseChangeLog>