feat(investment): broken-period interest as an expense in the interest schedule

RBI UCB Investment Directions 2025, para 152: broken-period interest paid
to the seller on G-Sec / approved securities is not part of cost but an
expense (confirmed by Jitendra Sir; GL 500606). The interest schedule
therefore no longer carries it as a receivable to be cleared by the first
coupon: the first coupon is income in full. Tests updated.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

fineract-core/src/main/java/org/apache/fineract/commands/service/CommandWrapperBuilder.java

@@ -151,6 +151,22 @@ public class CommandWrapperBuilder {
         return this;
     }
 
+    public CommandWrapperBuilder createInvestmentDailyRate() {
+        this.actionName = "CREATE";
+        this.entityName = "INVESTMENTDAILYRATE";
+        this.entityId = null;
+        this.href = "/investment/daily-rates";
+        return this;
+    }
+
+    public CommandWrapperBuilder deleteInvestmentDailyRate(final Long rateId) {
+        this.actionName = "DELETE";
+        this.entityName = "INVESTMENTDAILYRATE";
+        this.entityId = rateId;
+        this.href = "/investment/daily-rates/" + rateId;
+        return this;
+    }
+
     public CommandWrapperBuilder createChequeStockLot() {
         this.actionName = "CREATE";
         this.entityName = "CHEQUESTOCKLOT";

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/api/InvestmentDailyRateApiConstants.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.investment.api;
+
+import java.util.Set;
+
+/** Constants for the Daily Script Master (market rate of a script for a day). */
+public final class InvestmentDailyRateApiConstants {
+
+    private InvestmentDailyRateApiConstants() {}
+
+    public static final String ENTITY = "INVESTMENTDAILYRATE";
+    public static final String RESOURCE = "investmentdailyrate";
+
+    public static final String SCRIPT_ID = "scriptId";
+    public static final String RATE_DATE = "rateDate";
+    public static final String OPEN_RATE = "openRate";
+    public static final String HIGH_RATE = "highRate";
+    public static final String LOW_RATE = "lowRate";
+    public static final String CLOSE_RATE = "closeRate";
+    public static final String LOCALE = "locale";
+    public static final String DATE_FORMAT = "dateFormat";
+
+    public static final Set<String> PARAMS = Set.of(SCRIPT_ID, RATE_DATE, OPEN_RATE, HIGH_RATE, LOW_RATE, CLOSE_RATE, LOCALE, DATE_FORMAT);
+}

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

@@ -0,0 +1,96 @@
+/**
+ * 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.investment.api;
+
+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.DELETE;
+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.LocalDate;
+import java.time.format.DateTimeFormatter;
+import java.util.List;
+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.data.CommandProcessingResult;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
+import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
+import org.apache.fineract.portfolio.investment.data.InvestmentDailyRateData;
+import org.apache.fineract.portfolio.investment.service.InvestmentDailyRateReadPlatformService;
+import org.springframework.stereotype.Component;
+
+@Path("/v1/investment/daily-rates")
+@Component
+@Tag(name = "Investment Daily Script Master", description = "Market rate of each script for a day; Purchase Entry takes its rate from here.")
+@RequiredArgsConstructor
+public class InvestmentDailyRateApiResource {
+
+    private final PlatformSecurityContext context;
+    private final InvestmentDailyRateReadPlatformService readPlatformService;
+    private final PortfolioCommandSourceWritePlatformService commandsSourceWritePlatformService;
+
+    @GET
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "List daily script rates, newest first")
+    public List<InvestmentDailyRateData> retrieveAll(@QueryParam("scriptId") @Parameter(description = "scriptId") final Long scriptId) {
+        this.context.authenticatedUser().validateHasReadPermission(InvestmentDailyRateApiConstants.ENTITY);
+        return this.readPlatformService.retrieveAll(scriptId);
+    }
+
+    @GET
+    @Path("latest")
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Newest rate of a script on or before a date", description = "onDate (dd-MM-yyyy) defaults to the business "
+            + "date. Returns no content when no rate has been entered for the script.")
+    public InvestmentDailyRateData retrieveLatest(@QueryParam("scriptId") @Parameter(description = "scriptId") final Long scriptId,
+            @QueryParam("onDate") @Parameter(description = "dd-MM-yyyy") final String onDate) {
+        this.context.authenticatedUser().validateHasReadPermission(InvestmentDailyRateApiConstants.ENTITY);
+        final LocalDate on = StringUtils.isBlank(onDate) ? DateUtils.getBusinessLocalDate()
+                : LocalDate.parse(onDate.trim(), DateTimeFormatter.ofPattern("dd-MM-yyyy"));
+        return this.readPlatformService.retrieveLatest(scriptId, on);
+    }
+
+    @POST
+    @Consumes({ MediaType.APPLICATION_JSON })
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Save a daily script rate")
+    public CommandProcessingResult create(@Parameter(hidden = true) final String apiRequestBodyAsJson) {
+        final CommandWrapper request = new CommandWrapperBuilder().createInvestmentDailyRate().withJson(apiRequestBodyAsJson).build();
+        return this.commandsSourceWritePlatformService.logCommandSource(request);
+    }
+
+    @DELETE
+    @Path("{rateId}")
+    @Produces({ MediaType.APPLICATION_JSON })
+    @Operation(summary = "Drop a daily script rate")
+    public CommandProcessingResult delete(@PathParam("rateId") @Parameter(description = "rateId") final Long rateId) {
+        final CommandWrapper request = new CommandWrapperBuilder().deleteInvestmentDailyRate(rateId).build();
+        return this.commandsSourceWritePlatformService.logCommandSource(request);
+    }
+}

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

@@ -45,6 +45,7 @@ public final class InvestmentPurchaseApiConstants {
     public static final String NAV = "nav";
     public static final String STAMP_DUTY = "stampDuty";
     public static final String BROKERAGE = "brokerage";
+    public static final String OTHER_CHARGES = "otherCharges";
     public static final String CATEGORY = "category";
     public static final String LAST_INT_DATE = "lastIntDate";
     public static final String CR_GL_ACCOUNT_ID = "crGlAccountId";
@@ -55,6 +56,6 @@ public final class InvestmentPurchaseApiConstants {
     public static final String DATE_FORMAT = "dateFormat";
 
     public static final Set<String> PARAMS = Set.of(BOND_TYPE, SCRIPT_ID, PARTY_ID, DEAL_DATE, DEAL_TIME, SETTLEMENT_TYPE, FACE_VALUE,
-            PURCHASE_RATE, CONSIDER_AMT, NAV, STAMP_DUTY, BROKERAGE, CATEGORY, LAST_INT_DATE, CR_GL_ACCOUNT_ID, SUB_TYPE, OTHER_DETAILS,
-            LOCALE, DATE_FORMAT);
+            PURCHASE_RATE, CONSIDER_AMT, NAV, STAMP_DUTY, BROKERAGE, OTHER_CHARGES, CATEGORY, LAST_INT_DATE, CR_GL_ACCOUNT_ID, SUB_TYPE,
+            OTHER_DETAILS, LOCALE, DATE_FORMAT);
 }

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

@@ -0,0 +1,50 @@
+/**
+ * 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.investment.data;
+
+import java.math.BigDecimal;
+import java.time.format.DateTimeFormatter;
+import lombok.Builder;
+import lombok.Getter;
+import org.apache.fineract.portfolio.investment.domain.InvestmentDailyRate;
+
+@Getter
+@Builder
+public class InvestmentDailyRateData {
+
+    private static final DateTimeFormatter DATE_FORMAT = DateTimeFormatter.ofPattern("dd-MM-yyyy");
+
+    private final Long id;
+    private final Long scriptId;
+    private final String scriptCode;
+    private final String scriptDesc;
+    private final String bondType;
+    private final String rateDate;
+    private final BigDecimal openRate;
+    private final BigDecimal highRate;
+    private final BigDecimal lowRate;
+    private final BigDecimal closeRate;
+
+    public static InvestmentDailyRateData from(final InvestmentDailyRate r) {
+        return InvestmentDailyRateData.builder().id(r.getId()).scriptId(r.getScript().getId()).scriptCode(r.getScript().getScriptCode())
+                .scriptDesc(r.getScript().getScriptDesc()).bondType(r.getScript().getBondType())
+                .rateDate(r.getRateDate().format(DATE_FORMAT)).openRate(r.getOpenRate()).highRate(r.getHighRate()).lowRate(r.getLowRate())
+                .closeRate(r.getCloseRate()).build();
+    }
+}

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

@@ -45,7 +45,9 @@ public class InvestmentInterestScheduleData {
     private final String dealDate;
     private final String lastIntDate;
     private final String maturityDate;
-    /** Interest paid to the seller at purchase — already in Interest Receivable. */
+    /**
+     * Broken-period interest paid to the seller at purchase — booked as an expense (GL 500606), not in this schedule.
+     */
     private final BigDecimal purchasedAccruedInterest;
     private final BigDecimal couponPerHalfYear;
     private final String asOnDate;

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

@@ -52,6 +52,7 @@ public class InvestmentPurchaseData {
     private final BigDecimal balanceUnits;
     private final BigDecimal brokerage;
     private final BigDecimal stampDuty;
+    private final BigDecimal otherCharges;
     private final BigDecimal bookValue;
     private final BigDecimal premiumDiscount;
     private final BigDecimal intRate;
@@ -80,14 +81,14 @@ public class InvestmentPurchaseData {
                 .partyName(p.getParty().getPartyName()).dealDate(format(p.getDealDate())).dealTime(p.getDealTime())
                 .settlementType(p.getSettlementType()).settlementDate(format(p.getSettlementDate())).faceValue(p.getFaceValue())
                 .purchaseRate(p.getPurchaseRate()).units(p.getUnits()).balanceUnits(p.getBalanceUnits()).brokerage(p.getBrokerage())
-                .stampDuty(p.getStampDuty()).bookValue(p.getBookValue()).premiumDiscount(p.getPremiumDiscount()).intRate(p.getIntRate())
-                .issueDate(format(p.getIssueDate())).maturityDate(format(p.getMaturityDate())).lastIntDate(format(p.getLastIntDate()))
-                .accruedDays(p.getAccruedDays()).accruedInterest(p.getAccruedInterest()).settlementAmount(p.getSettlementAmount())
-                .ytm(p.getYtm()).category(p.getCategory()).subType(p.getSubType())
-                .investmentGlAccountId(p.getInvestmentGlAccount().getId()).investmentGlCode(p.getInvestmentGlAccount().getGlCode())
-                .investmentGlName(p.getInvestmentGlAccount().getName()).crGlAccountId(p.getCrGlAccount().getId())
-                .crGlCode(p.getCrGlAccount().getGlCode()).crGlName(p.getCrGlAccount().getName()).otherDetails(p.getOtherDetails())
-                .status(p.getStatus()).build();
+                .stampDuty(p.getStampDuty()).otherCharges(p.getOtherCharges()).bookValue(p.getBookValue())
+                .premiumDiscount(p.getPremiumDiscount()).intRate(p.getIntRate()).issueDate(format(p.getIssueDate()))
+                .maturityDate(format(p.getMaturityDate())).lastIntDate(format(p.getLastIntDate())).accruedDays(p.getAccruedDays())
+                .accruedInterest(p.getAccruedInterest()).settlementAmount(p.getSettlementAmount()).ytm(p.getYtm()).category(p.getCategory())
+                .subType(p.getSubType()).investmentGlAccountId(p.getInvestmentGlAccount().getId())
+                .investmentGlCode(p.getInvestmentGlAccount().getGlCode()).investmentGlName(p.getInvestmentGlAccount().getName())
+                .crGlAccountId(p.getCrGlAccount().getId()).crGlCode(p.getCrGlAccount().getGlCode()).crGlName(p.getCrGlAccount().getName())
+                .otherDetails(p.getOtherDetails()).status(p.getStatus()).build();
     }
 
     private static String format(final LocalDate date) {

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

@@ -0,0 +1,62 @@
+/**
+ * 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.investment.domain;
+
+import jakarta.persistence.Column;
+import jakarta.persistence.Entity;
+import jakarta.persistence.JoinColumn;
+import jakarta.persistence.ManyToOne;
+import jakarta.persistence.Table;
+import java.math.BigDecimal;
+import java.time.LocalDate;
+import lombok.Getter;
+import lombok.NoArgsConstructor;
+import lombok.Setter;
+import org.apache.fineract.infrastructure.core.domain.AbstractAuditableWithUTCDateTimeCustom;
+
+/**
+ * Daily Script Master: the market rate of a script for one day, as the bank's existing CBS keeps it. Purchase Entry
+ * takes its rate from here (Jitendra Sir). Close rate is mandatory; open, high and low are optional.
+ */
+@Entity
+@Table(name = "m_investment_daily_rate")
+@Getter
+@Setter
+@NoArgsConstructor
+public class InvestmentDailyRate extends AbstractAuditableWithUTCDateTimeCustom<Long> {
+
+    @ManyToOne
+    @JoinColumn(name = "script_id", nullable = false)
+    private InvestmentScript script;
+
+    @Column(name = "rate_date", nullable = false)
+    private LocalDate rateDate;
+
+    @Column(name = "open_rate", scale = 6, precision = 19)
+    private BigDecimal openRate;
+
+    @Column(name = "high_rate", scale = 6, precision = 19)
+    private BigDecimal highRate;
+
+    @Column(name = "low_rate", scale = 6, precision = 19)
+    private BigDecimal lowRate;
+
+    @Column(name = "close_rate", scale = 6, precision = 19, nullable = false)
+    private BigDecimal closeRate;
+}

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

@@ -0,0 +1,34 @@
+/**
+ * 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.investment.domain;
+
+import java.time.LocalDate;
+import java.util.List;
+import java.util.Optional;
+import org.springframework.data.jpa.repository.JpaRepository;
+
+public interface InvestmentDailyRateRepository extends JpaRepository<InvestmentDailyRate, Long> {
+
+    boolean existsByScriptIdAndRateDate(Long scriptId, LocalDate rateDate);
+
+    /** The newest rate of a script on or before a date. */
+    Optional<InvestmentDailyRate> findFirstByScriptIdAndRateDateLessThanEqualOrderByRateDateDesc(Long scriptId, LocalDate onDate);
+
+    List<InvestmentDailyRate> findByScriptIdOrderByRateDateDesc(Long scriptId);
+}

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

@@ -33,8 +33,8 @@ import org.apache.fineract.infrastructure.core.domain.AbstractAuditableWithUTCDa
 
 /**
  * Investment Purchase Entry — one deal (as in the bank's existing CBS "Govt.Security/Bond Entry"). Once saved it is the
- * holding that interest, sale and redemption later work against; {@link #balanceUnits} tracks what is still held.
- * Every derived figure (units, book value, accrued interest, settlement amount) is computed by the backend.
+ * holding that interest, sale and redemption later work against; {@link #balanceUnits} tracks what is still held. Every
+ * derived figure (units, book value, accrued interest, settlement amount) is computed by the backend.
  */
 @Entity
 @Table(name = "m_investment_purchase")
@@ -93,6 +93,9 @@ public class InvestmentPurchase extends AbstractAuditableWithUTCDateTimeCustom<L
     @Column(name = "stamp_duty", scale = 6, precision = 19)
     private BigDecimal stampDuty;
 
+    @Column(name = "other_charges", scale = 6, precision = 19)
+    private BigDecimal otherCharges;
+
     @Column(name = "book_value", scale = 6, precision = 19, nullable = false)
     private BigDecimal bookValue;
 

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/exception/InvestmentDailyRateNotFoundException.java

@@ -0,0 +1,28 @@
+/**
+ * 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.investment.exception;
+
+import org.apache.fineract.infrastructure.core.exception.AbstractPlatformResourceNotFoundException;
+
+public class InvestmentDailyRateNotFoundException extends AbstractPlatformResourceNotFoundException {
+
+    public InvestmentDailyRateNotFoundException(final Long id) {
+        super("error.msg.investmentdailyrate.id.invalid", "Daily script rate with identifier " + id + " does not exist", id);
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/handler/CreateInvestmentDailyRateCommandHandler.java

@@ -0,0 +1,42 @@
+/**
+ * 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.investment.handler;
+
+import lombok.RequiredArgsConstructor;
+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.investment.service.InvestmentDailyRateWritePlatformService;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@CommandType(entity = "INVESTMENTDAILYRATE", action = "CREATE")
+@RequiredArgsConstructor
+public class CreateInvestmentDailyRateCommandHandler implements NewCommandSourceHandler {
+
+    private final InvestmentDailyRateWritePlatformService writePlatformService;
+
+    @Transactional
+    @Override
+    public CommandProcessingResult processCommand(final JsonCommand command) {
+        return this.writePlatformService.createDailyRate(command);
+    }
+}

fineract-provider/src/main/java/org/apache/fineract/portfolio/investment/handler/DeleteInvestmentDailyRateCommandHandler.java

@@ -0,0 +1,42 @@
+/**
+ * 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.investment.handler;
+
+import lombok.RequiredArgsConstructor;
+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.investment.service.InvestmentDailyRateWritePlatformService;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@CommandType(entity = "INVESTMENTDAILYRATE", action = "DELETE")
+@RequiredArgsConstructor
+public class DeleteInvestmentDailyRateCommandHandler implements NewCommandSourceHandler {
+
+    private final InvestmentDailyRateWritePlatformService writePlatformService;
+
+    @Transactional
+    @Override
+    public CommandProcessingResult processCommand(final JsonCommand command) {
+        return this.writePlatformService.deleteDailyRate(command.entityId());
+    }
+}

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

@@ -0,0 +1,103 @@
+/**
+ * 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.investment.serialization;
+
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.CLOSE_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.HIGH_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.LOW_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.OPEN_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.PARAMS;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.RATE_DATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.RESOURCE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.SCRIPT_ID;
+
+import com.google.gson.JsonElement;
+import com.google.gson.reflect.TypeToken;
+import java.lang.reflect.Type;
+import java.math.BigDecimal;
+import java.util.ArrayList;
+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.data.DataValidatorBuilder;
+import org.apache.fineract.infrastructure.core.exception.InvalidJsonException;
+import org.apache.fineract.infrastructure.core.exception.PlatformApiDataValidationException;
+import org.apache.fineract.infrastructure.core.serialization.FromJsonHelper;
+import org.springframework.stereotype.Component;
+
+/** Validates a Daily Script Master entry: close rate is mandatory and the day's rates must sit inside low to high. */
+@Component
+@RequiredArgsConstructor
+public final class InvestmentDailyRateCommandFromApiJsonDeserializer {
+
+    private final FromJsonHelper fromApiJsonHelper;
+
+    public void validateForCreate(final String json) {
+        if (StringUtils.isBlank(json)) {
+            throw new InvalidJsonException();
+        }
+        final Type typeOfMap = new TypeToken<Map<String, Object>>() {}.getType();
+        this.fromApiJsonHelper.checkForUnsupportedParameters(typeOfMap, json, PARAMS);
+        final JsonElement element = this.fromApiJsonHelper.parse(json);
+
+        final List<ApiParameterError> errors = new ArrayList<>();
+        final DataValidatorBuilder v = new DataValidatorBuilder(errors).resource(RESOURCE);
+
+        v.reset().parameter(SCRIPT_ID).value(this.fromApiJsonHelper.extractLongNamed(SCRIPT_ID, element)).notNull().longGreaterThanZero();
+        v.reset().parameter(RATE_DATE).value(this.fromApiJsonHelper.extractLocalDateNamed(RATE_DATE, element)).notNull();
+        final BigDecimal close = amount(CLOSE_RATE, element);
+        final BigDecimal open = amount(OPEN_RATE, element);
+        final BigDecimal high = amount(HIGH_RATE, element);
+        final BigDecimal low = amount(LOW_RATE, element);
+        v.reset().parameter(CLOSE_RATE).value(close).notNull().positiveAmount();
+        v.reset().parameter(OPEN_RATE).value(open).ignoreIfNull().positiveAmount();
+        v.reset().parameter(HIGH_RATE).value(high).ignoreIfNull().positiveAmount();
+        v.reset().parameter(LOW_RATE).value(low).ignoreIfNull().positiveAmount();
+
+        if (high != null && low != null && high.compareTo(low) < 0) {
+            v.reset().parameter(HIGH_RATE).failWithCodeAndMessage("less.than.low.rate", "High Rate cannot be below Low Rate");
+        }
+        outsideRange(v, CLOSE_RATE, "Close Rate", close, low, high);
+        outsideRange(v, OPEN_RATE, "Open Rate", open, low, high);
+
+        if (!errors.isEmpty()) {
+            throw new PlatformApiDataValidationException("validation.msg.validation.errors.exist", "Validation errors exist.", errors);
+        }
+    }
+
+    private static void outsideRange(final DataValidatorBuilder v, final String param, final String label, final BigDecimal rate,
+            final BigDecimal low, final BigDecimal high) {
+        if (rate == null) {
+            return;
+        }
+        if (low != null && rate.compareTo(low) < 0) {
+            v.reset().parameter(param).failWithCodeAndMessage("below.low.rate", label + " cannot be below Low Rate");
+        } else if (high != null && rate.compareTo(high) > 0) {
+            v.reset().parameter(param).failWithCodeAndMessage("above.high.rate", label + " cannot be above High Rate");
+        }
+    }
+
+    private BigDecimal amount(final String param, final JsonElement element) {
+        return this.fromApiJsonHelper.parameterExists(param, element)
+                ? this.fromApiJsonHelper.extractBigDecimalWithLocaleNamed(param, element)
+                : null;
+    }
+}

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

@@ -29,6 +29,7 @@ import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApi
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.FACE_VALUE;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.LAST_INT_DATE;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.NAV;
+import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.OTHER_CHARGES;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.OTHER_DETAILS;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.PARAMS;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.PARTY_ID;
@@ -110,6 +111,7 @@ public final class InvestmentPurchaseCommandFromApiJsonDeserializer {
         }
         v.reset().parameter(BROKERAGE).value(amount(BROKERAGE, element)).ignoreIfNull().zeroOrPositiveAmount();
         v.reset().parameter(STAMP_DUTY).value(amount(STAMP_DUTY, element)).ignoreIfNull().zeroOrPositiveAmount();
+        v.reset().parameter(OTHER_CHARGES).value(amount(OTHER_CHARGES, element)).ignoreIfNull().zeroOrPositiveAmount();
 
         final String dealTime = this.fromApiJsonHelper.extractStringNamed(DEAL_TIME, element);
         if (StringUtils.isNotBlank(dealTime)) {

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

@@ -0,0 +1,56 @@
+/**
+ * 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.investment.service;
+
+import java.time.LocalDate;
+import java.util.List;
+import lombok.RequiredArgsConstructor;
+import org.apache.fineract.portfolio.investment.data.InvestmentDailyRateData;
+import org.apache.fineract.portfolio.investment.domain.InvestmentDailyRateRepository;
+import org.springframework.data.domain.PageRequest;
+import org.springframework.data.domain.Sort;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+@Service
+@RequiredArgsConstructor
+@Transactional(readOnly = true)
+public class InvestmentDailyRateReadPlatformService {
+
+    /** The register shows the latest rates first; older ones are reached by picking a script. */
+    private static final int MAX_ROWS = 500;
+
+    private final InvestmentDailyRateRepository dailyRateRepository;
+
+    public List<InvestmentDailyRateData> retrieveAll(final Long scriptId) {
+        if (scriptId != null) {
+            return this.dailyRateRepository.findByScriptIdOrderByRateDateDesc(scriptId).stream().map(InvestmentDailyRateData::from)
+                    .toList();
+        }
+        return this.dailyRateRepository
+                .findAll(PageRequest.of(0, MAX_ROWS, Sort.by(Sort.Direction.DESC, "rateDate").and(Sort.by(Sort.Direction.DESC, "id"))))
+                .stream().map(InvestmentDailyRateData::from).toList();
+    }
+
+    /** The newest rate of a script on or before {@code onDate}; null when none has been entered. */
+    public InvestmentDailyRateData retrieveLatest(final Long scriptId, final LocalDate onDate) {
+        return this.dailyRateRepository.findFirstByScriptIdAndRateDateLessThanEqualOrderByRateDateDesc(scriptId, onDate)
+                .map(InvestmentDailyRateData::from).orElse(null);
+    }
+}

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

@@ -0,0 +1,29 @@
+/**
+ * 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.investment.service;
+
+import org.apache.fineract.infrastructure.core.api.JsonCommand;
+import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
+
+public interface InvestmentDailyRateWritePlatformService {
+
+    CommandProcessingResult createDailyRate(JsonCommand command);
+
+    CommandProcessingResult deleteDailyRate(Long rateId);
+}

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

@@ -0,0 +1,87 @@
+/**
+ * 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.investment.service;
+
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.CLOSE_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.HIGH_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.LOW_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.OPEN_RATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.RATE_DATE;
+import static org.apache.fineract.portfolio.investment.api.InvestmentDailyRateApiConstants.SCRIPT_ID;
+
+import java.time.LocalDate;
+import lombok.RequiredArgsConstructor;
+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.portfolio.investment.domain.InvestmentDailyRate;
+import org.apache.fineract.portfolio.investment.domain.InvestmentDailyRateRepository;
+import org.apache.fineract.portfolio.investment.domain.InvestmentScript;
+import org.apache.fineract.portfolio.investment.domain.InvestmentScriptRepository;
+import org.apache.fineract.portfolio.investment.exception.InvestmentDailyRateNotFoundException;
+import org.apache.fineract.portfolio.investment.exception.InvestmentScriptNotFoundException;
+import org.apache.fineract.portfolio.investment.serialization.InvestmentDailyRateCommandFromApiJsonDeserializer;
+import org.springframework.stereotype.Service;
+import org.springframework.transaction.annotation.Transactional;
+
+/** Saves and drops Daily Script Master rates. A wrong rate is corrected by dropping it and entering it again. */
+@Service
+@RequiredArgsConstructor
+public class InvestmentDailyRateWritePlatformServiceImpl implements InvestmentDailyRateWritePlatformService {
+
+    private final InvestmentDailyRateCommandFromApiJsonDeserializer validator;
+    private final InvestmentDailyRateRepository dailyRateRepository;
+    private final InvestmentScriptRepository scriptRepository;
+
+    @Override
+    @Transactional
+    public CommandProcessingResult createDailyRate(final JsonCommand command) {
+        this.validator.validateForCreate(command.json());
+        final Long scriptId = command.longValueOfParameterNamed(SCRIPT_ID);
+        final InvestmentScript script = this.scriptRepository.findById(scriptId)
+                .orElseThrow(() -> new InvestmentScriptNotFoundException(scriptId));
+        final LocalDate rateDate = command.localDateValueOfParameterNamed(RATE_DATE);
+        if (this.dailyRateRepository.existsByScriptIdAndRateDate(scriptId, rateDate)) {
+            throw new GeneralPlatformDomainRuleException("error.msg.investmentdailyrate.duplicate",
+                    "A rate for " + script.getScriptCode() + " on this date already exists. Drop it first to correct it.");
+        }
+
+        final InvestmentDailyRate rate = new InvestmentDailyRate();
+        rate.setScript(script);
+        rate.setRateDate(rateDate);
+        rate.setOpenRate(command.bigDecimalValueOfParameterNamed(OPEN_RATE));
+        rate.setHighRate(command.bigDecimalValueOfParameterNamed(HIGH_RATE));
+        rate.setLowRate(command.bigDecimalValueOfParameterNamed(LOW_RATE));
+        rate.setCloseRate(command.bigDecimalValueOfParameterNamed(CLOSE_RATE));
+        final InvestmentDailyRate saved = this.dailyRateRepository.saveAndFlush(rate);
+        return new CommandProcessingResultBuilder().withCommandId(command.commandId()).withEntityId(saved.getId())
+                .withResourceIdAsString(script.getScriptCode()).build();
+    }
+
+    @Override
+    @Transactional
+    public CommandProcessingResult deleteDailyRate(final Long rateId) {
+        final InvestmentDailyRate rate = this.dailyRateRepository.findById(rateId)
+                .orElseThrow(() -> new InvestmentDailyRateNotFoundException(rateId));
+        this.dailyRateRepository.delete(rate);
+        this.dailyRateRepository.flush();
+        return new CommandProcessingResultBuilder().withEntityId(rateId).build();
+    }
+}

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

@@ -35,6 +35,8 @@ import java.util.TreeSet;
  * Interest Receivable / Cr Interest Income), even though the cash arrives at the next coupon;</li>
  * <li>when the coupon arrives, the provision already booked is cleared and only the rest is new income.</li>
  * </ul>
+ * Broken-period interest paid to the seller at purchase is an expense of its own (RBI UCB Investment Directions, para
+ * 152; GL 500606), so it is not carried here: the first coupon is income in full.
  */
 public final class InvestmentInterestCalculator {
 
@@ -129,11 +131,9 @@ public final class InvestmentInterestCalculator {
      *            coupon date immediately before the purchase
      * @param dealDate
      *            purchase deal date — closings before it belong to the seller
-     * @param purchasedAccrued
-     *            interest paid to the seller at purchase; it already sits in Interest Receivable
      */
     public static List<ScheduleRow> schedule(final BigDecimal faceValue, final BigDecimal ratePercent, final LocalDate maturity,
-            final LocalDate lastIntDate, final LocalDate dealDate, final BigDecimal purchasedAccrued) {
+            final LocalDate lastIntDate, final LocalDate dealDate) {
         final List<ScheduleRow> rows = new ArrayList<>();
         if (faceValue == null || ratePercent == null || ratePercent.signum() <= 0 || maturity == null || lastIntDate == null
                 || dealDate == null || !maturity.isAfter(lastIntDate)) {
@@ -148,7 +148,7 @@ public final class InvestmentInterestCalculator {
         }
 
         final BigDecimal coupon = halfYearCoupon(faceValue, ratePercent);
-        BigDecimal receivable = purchasedAccrued == null ? BigDecimal.ZERO : purchasedAccrued;
+        BigDecimal receivable = BigDecimal.ZERO;
         LocalDate previousCoupon = lastIntDate;
         for (final LocalDate date : events) {
             final int days = days360(previousCoupon, date);

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

@@ -66,7 +66,7 @@ public class InvestmentPurchaseReadPlatformService {
         final BigDecimal rate = p.getIntRate() == null ? BigDecimal.ZERO : p.getIntRate();
 
         final List<InvestmentInterestScheduleData.Row> rows = InvestmentInterestCalculator
-                .schedule(faceHeld, rate, p.getMaturityDate(), p.getLastIntDate(), p.getDealDate(), p.getAccruedInterest()).stream()
+                .schedule(faceHeld, rate, p.getMaturityDate(), p.getLastIntDate(), p.getDealDate()).stream()
                 .map(r -> InvestmentInterestScheduleData.Row.builder().type(r.type()).intDate(format(r.date()))
                         .fromDate(format(r.fromDate())).toDate(format(r.toDate())).days(r.days()).grossInterest(r.grossInterest())
                         .alreadyBooked(r.alreadyBooked()).amount(r.amount()).due(!r.date().isAfter(asOn)).build())

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

@@ -28,6 +28,7 @@ import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApi
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.FACE_VALUE;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.LAST_INT_DATE;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.NAV;
+import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.OTHER_CHARGES;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.OTHER_DETAILS;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.PARTY_ID;
 import static org.apache.fineract.portfolio.investment.api.InvestmentPurchaseApiConstants.PURCHASE_RATE;
@@ -131,13 +132,17 @@ public class InvestmentPurchaseWritePlatformServiceImpl implements InvestmentPur
         p.setOtherDetails(otherDetails(command));
         p.setStatus(STATUS_ACTIVE);
 
-        final BigDecimal brokerage = zeroIfNull(command.bigDecimalValueOfParameterNamed(BROKERAGE));
-        p.setBrokerage(brokerage);
+        // Brokerage, stamp duty and other charges are expenses of the deal (Jitendra Sir): paid with the
+        // settlement, but kept out of the book value so the charges stay visible on their own GLs.
+        p.setBrokerage(zeroIfNull(command.bigDecimalValueOfParameterNamed(BROKERAGE)));
+        p.setStampDuty(zeroIfNull(command.bigDecimalValueOfParameterNamed(STAMP_DUTY)));
+        p.setOtherCharges(zeroIfNull(command.bigDecimalValueOfParameterNamed(OTHER_CHARGES)));
         if ("MUTUAL_FUND".equals(bondType)) {
-            computeMutualFund(p, command, brokerage);
+            computeMutualFund(p, command);
         } else {
-            computeSecurity(p, command, script, brokerage);
+            computeSecurity(p, command, script);
         }
+        p.setSettlementAmount(p.getBookValue().add(p.getAccruedInterest()).add(totalCharges(p)));
 
         final InvestmentPurchase saved = this.purchaseRepository.saveAndFlush(p);
         return new CommandProcessingResultBuilder().withCommandId(command.commandId()).withEntityId(saved.getId())
@@ -158,8 +163,7 @@ public class InvestmentPurchaseWritePlatformServiceImpl implements InvestmentPur
     }
 
     /** Govt Security / Bond: face value at a price per ₹100, plus interest owed to the seller since the last coupon. */
-    private void computeSecurity(final InvestmentPurchase p, final JsonCommand command, final InvestmentScript script,
-            final BigDecimal brokerage) {
+    private void computeSecurity(final InvestmentPurchase p, final JsonCommand command, final InvestmentScript script) {
         final BigDecimal faceValue = command.bigDecimalValueOfParameterNamed(FACE_VALUE);
         final BigDecimal rate = command.bigDecimalValueOfParameterNamed(PURCHASE_RATE);
         final LocalDate lastIntDate = command.localDateValueOfParameterNamed(LAST_INT_DATE);
@@ -177,31 +181,31 @@ public class InvestmentPurchaseWritePlatformServiceImpl implements InvestmentPur
         p.setPurchaseRate(rate);
         p.setUnits(units);
         p.setBalanceUnits(units);
-        p.setBookValue(cost.add(brokerage));
+        p.setBookValue(cost);
         p.setPremiumDiscount(faceValue.multiply(rate.subtract(HUNDRED)).divide(HUNDRED, 2, RoundingMode.HALF_UP));
         p.setLastIntDate(lastIntDate);
         p.setAccruedDays(days);
         p.setAccruedInterest(accrued);
-        p.setSettlementAmount(p.getBookValue().add(accrued));
         p.setYtm(approxYtm(intRate, rate, script.getIssueDate(), script.getMaturityDate()));
     }
 
-    /** Mutual fund: the amount invested buys units at the NAV; stamp duty and brokerage add to the cost. */
-    private void computeMutualFund(final InvestmentPurchase p, final JsonCommand command, final BigDecimal brokerage) {
+    /** Mutual fund: the amount invested buys units at the NAV. */
+    private void computeMutualFund(final InvestmentPurchase p, final JsonCommand command) {
         final BigDecimal amount = command.bigDecimalValueOfParameterNamed(CONSIDER_AMT);
         final BigDecimal nav = command.bigDecimalValueOfParameterNamed(NAV);
-        final BigDecimal stampDuty = zeroIfNull(command.bigDecimalValueOfParameterNamed(STAMP_DUTY));
         final BigDecimal units = amount.divide(nav, 3, RoundingMode.HALF_UP);
 
         p.setFaceValue(amount);
         p.setPurchaseRate(nav);
         p.setUnits(units);
         p.setBalanceUnits(units);
-        p.setStampDuty(stampDuty);
-        p.setBookValue(amount.add(stampDuty).add(brokerage));
+        p.setBookValue(amount);
         p.setAccruedInterest(BigDecimal.ZERO);
         p.setAccruedDays(0);
-        p.setSettlementAmount(p.getBookValue());
+    }
+
+    private static BigDecimal totalCharges(final InvestmentPurchase p) {
+        return p.getBrokerage().add(p.getStampDuty()).add(p.getOtherCharges());
     }
 
     /** Approximate yield: coupon adjusted for the discount/premium spread over the security's life, over the price. */

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

@@ -169,4 +169,6 @@
     <include file="parts/0593_tds_interest_receipts_and_deductions.xml" relativeToChangelogFile="true"/>
     <include file="parts/0593_investment_masters.xml" relativeToChangelogFile="true"/>
     <include file="parts/0594_investment_purchase.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0595_investment_purchase_other_charges.xml" relativeToChangelogFile="true"/>
+    <include file="parts/0596_investment_daily_rate.xml" relativeToChangelogFile="true"/>
 </databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0595_investment_purchase_other_charges.xml

@@ -0,0 +1,40 @@
+<?xml version="1.1" encoding="UTF-8" standalone="no"?>
+<!--
+
+    Licensed to the Apache Software Foundation (ASF) under one
+    or more contributor license agreements. See the NOTICE file
+    distributed with this work for additional information
+    regarding copyright ownership. The ASF licenses this file
+    to you under the Apache License, Version 2.0 (the
+    "License"); you may not use this file except in compliance
+    with the License. You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing,
+    software distributed under the License is distributed on an
+    "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+    KIND, either express or implied. See the License for the
+    specific language governing permissions and limitations
+    under the License.
+
+-->
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+                   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+                   xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.9.xsd">
+
+    <!--
+        Other charges on an investment deal (legal, SGL, CCIL, ...), kept next to brokerage and stamp
+        duty. All three are expenses of the deal (Jitendra Sir): they are paid with the settlement but
+        are not part of the book value of the investment.
+    -->
+
+    <changeSet author="cbs-anshul" id="0595-1-add-investment-purchase-other-charges">
+        <preConditions onFail="MARK_RAN">
+            <not><columnExists tableName="m_investment_purchase" columnName="other_charges"/></not>
+        </preConditions>
+        <addColumn tableName="m_investment_purchase">
+            <column name="other_charges" type="DECIMAL(19,6)"/>
+        </addColumn>
+    </changeSet>
+</databaseChangeLog>

fineract-provider/src/main/resources/db/changelog/tenant/parts/0596_investment_daily_rate.xml

@@ -0,0 +1,108 @@
+<?xml version="1.1" encoding="UTF-8" standalone="no"?>
+<!--
+
+    Licensed to the Apache Software Foundation (ASF) under one
+    or more contributor license agreements. See the NOTICE file
+    distributed with this work for additional information
+    regarding copyright ownership. The ASF licenses this file
+    to you under the Apache License, Version 2.0 (the
+    "License"); you may not use this file except in compliance
+    with the License. You may obtain a copy of the License at
+
+    http://www.apache.org/licenses/LICENSE-2.0
+
+    Unless required by applicable law or agreed to in writing,
+    software distributed under the License is distributed on an
+    "AS IS" BASIS, WITHOUT WARRANTIES OR CONDITIONS OF ANY
+    KIND, either express or implied. See the License for the
+    specific language governing permissions and limitations
+    under the License.
+
+-->
+<databaseChangeLog xmlns="http://www.liquibase.org/xml/ns/dbchangelog"
+                   xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"
+                   xsi:schemaLocation="http://www.liquibase.org/xml/ns/dbchangelog http://www.liquibase.org/xml/ns/dbchangelog/dbchangelog-4.9.xsd">
+
+    <!--
+        Daily Script Master: the market rate of each script for a day (open / high / low / close),
+        entered by treasury from FBIL / CCIL. Purchase Entry takes its rate from here instead of the
+        dealer typing it (Jitendra Sir). One row per script per day.
+    -->
+
+    <changeSet author="cbs-anshul" id="0596-1-create-investment-daily-rate">
+        <preConditions onFail="MARK_RAN">
+            <not><tableExists tableName="m_investment_daily_rate"/></not>
+        </preConditions>
+        <createTable tableName="m_investment_daily_rate">
+            <column name="id" type="BIGINT" autoIncrement="true"><constraints nullable="false" primaryKey="true"/></column>
+            <column name="script_id" type="BIGINT"><constraints nullable="false"/></column>
+            <column name="rate_date" type="DATE"><constraints nullable="false"/></column>
+            <column name="open_rate" type="DECIMAL(19,6)"/>
+            <column name="high_rate" type="DECIMAL(19,6)"/>
+            <column name="low_rate" type="DECIMAL(19,6)"/>
+            <column name="close_rate" type="DECIMAL(19,6)"><constraints nullable="false"/></column>
+            <column name="created_by" type="BIGINT"><constraints nullable="false"/></column>
+            <column name="created_on_utc" type="DATETIME"><constraints nullable="false"/></column>
+            <column name="last_modified_by" type="BIGINT"><constraints nullable="false"/></column>
+            <column name="last_modified_on_utc" type="DATETIME"><constraints nullable="false"/></column>
+        </createTable>
+        <addUniqueConstraint tableName="m_investment_daily_rate" columnNames="script_id, rate_date"
+                             constraintName="uq_investment_daily_rate_script_date"/>
+        <addForeignKeyConstraint baseTableName="m_investment_daily_rate" baseColumnNames="script_id" constraintName="fk_investment_daily_rate_script"
+                                 referencedTableName="m_investment_script" referencedColumnNames="id"/>
+    </changeSet>
+
+    <changeSet author="cbs-anshul" id="0596-2-investment-daily-rate-permissions">
+        <preConditions onFail="MARK_RAN">
+            <sqlCheck expectedResult="0">SELECT COUNT(*) FROM m_permission WHERE code IN ('READ_INVESTMENTDAILYRATE', 'CREATE_INVESTMENTDAILYRATE', 'DELETE_INVESTMENTDAILYRATE', 'CREATE_INVESTMENTDAILYRATE_CHECKER', 'DELETE_INVESTMENTDAILYRATE_CHECKER')</sqlCheck>
+        </preConditions>
+        <insert tableName="m_permission">
+            <column name="grouping" value="portfolio"/>
+            <column name="code" value="READ_INVESTMENTDAILYRATE"/>
+            <column name="entity_name" value="INVESTMENTDAILYRATE"/>
+            <column name="action_name" value="READ"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="portfolio"/>
+            <column name="code" value="CREATE_INVESTMENTDAILYRATE"/>
+            <column name="entity_name" value="INVESTMENTDAILYRATE"/>
+            <column name="action_name" value="CREATE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="portfolio"/>
+            <column name="code" value="DELETE_INVESTMENTDAILYRATE"/>
+            <column name="entity_name" value="INVESTMENTDAILYRATE"/>
+            <column name="action_name" value="DELETE"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="portfolio"/>
+            <column name="code" value="CREATE_INVESTMENTDAILYRATE_CHECKER"/>
+            <column name="entity_name" value="INVESTMENTDAILYRATE"/>
+            <column name="action_name" value="CREATE_CHECKER"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+        <insert tableName="m_permission">
+            <column name="grouping" value="portfolio"/>
+            <column name="code" value="DELETE_INVESTMENTDAILYRATE_CHECKER"/>
+            <column name="entity_name" value="INVESTMENTDAILYRATE"/>
+            <column name="action_name" value="DELETE_CHECKER"/>
+            <column name="can_maker_checker" valueBoolean="false"/>
+        </insert>
+    </changeSet>
+
+    <!-- Same roles as the other investment screens: whoever sees the Investment menu. -->
+    <changeSet author="cbs-anshul" id="0596-3-grant-investment-daily-rate-permissions">
+        <sql>
+            INSERT INTO m_role_permission (role_id, permission_id)
+            SELECT rp.role_id, p.id
+            FROM m_role_permission rp
+            JOIN m_permission menu ON menu.id = rp.permission_id AND menu.code = 'MENU_INVESTMENT'
+            CROSS JOIN m_permission p
+            WHERE p.code IN ('READ_INVESTMENTDAILYRATE', 'CREATE_INVESTMENTDAILYRATE', 'DELETE_INVESTMENTDAILYRATE')
+              AND NOT EXISTS (SELECT 1 FROM m_role_permission x WHERE x.role_id = rp.role_id AND x.permission_id = p.id)
+        </sql>
+    </changeSet>
+</databaseChangeLog>

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

@@ -100,15 +100,15 @@ class InvestmentInterestCalculatorTest {
     }
 
     @Test
-    void scheduleClearsPurchasedInterestAndProvisionsAtEachClosing() {
-        final List<ScheduleRow> rows = InvestmentInterestCalculator.schedule(ONE_CRORE, RATE, MATURITY, LAST_COUPON, DEAL,
-                new BigDecimal("120833"));
+    void scheduleProvisionsAtEachClosingAndClearsAtTheCoupon() {
+        final List<ScheduleRow> rows = InvestmentInterestCalculator.schedule(ONE_CRORE, RATE, MATURITY, LAST_COUPON, DEAL);
 
         // 16 coupons + 15 closings (Mar 2027 … Mar 2034); 30-09-2026 is before the deal, so it is the seller's.
         assertEquals(31, rows.size());
 
-        // First coupon: 1,20,833 paid to the seller is recovered, only the rest is our income.
-        assertRow(rows.get(0), TYPE_COUPON, LocalDate.of(2027, 2, 10), LocalDate.of(2026, 8, 11), 180, "375000", "120833", "254167");
+        // First coupon is income in full: the 1,20,833 paid to the seller was booked as an expense at purchase (RBI
+        // para 152).
+        assertRow(rows.get(0), TYPE_COUPON, LocalDate.of(2027, 2, 10), LocalDate.of(2026, 8, 11), 180, "375000", "0", "375000");
         // 31 March closing: 50 days earned since 10 Feb, nothing booked yet.
         assertRow(rows.get(1), TYPE_PROVISION, LocalDate.of(2027, 3, 31), LocalDate.of(2027, 2, 11), 50, "104167", "0", "104167");
         // August coupon clears the March provision.
@@ -119,25 +119,25 @@ class InvestmentInterestCalculatorTest {
         assertEquals(TYPE_COUPON, last.type());
         assertEquals(MATURITY, last.date());
 
-        // Over the life, income booked = all coupons − interest bought from the seller.
+        // Over the life, income booked = all the coupons.
         final BigDecimal totalIncome = rows.stream().map(ScheduleRow::amount).reduce(BigDecimal.ZERO, BigDecimal::add);
-        assertEquals(new BigDecimal("375000").multiply(BigDecimal.valueOf(16)).subtract(new BigDecimal("120833")), totalIncome);
+        assertEquals(new BigDecimal("375000").multiply(BigDecimal.valueOf(16)), totalIncome);
     }
 
     @Test
     void closingOnACouponDateIsNotProvisionedTwice() {
         // Coupons on 31 Mar / 30 Sep: every closing is a coupon day, so there are no provision lines.
         final List<ScheduleRow> rows = InvestmentInterestCalculator.schedule(ONE_CRORE, RATE, LocalDate.of(2028, 3, 31),
-                LocalDate.of(2026, 9, 30), DEAL, BigDecimal.ZERO);
+                LocalDate.of(2026, 9, 30), DEAL);
         assertEquals(3, rows.size());
         assertTrue(rows.stream().allMatch(r -> TYPE_COUPON.equals(r.type())));
     }
 
     @Test
     void scheduleIsEmptyWithoutRateOrDates() {
-        assertTrue(InvestmentInterestCalculator.schedule(ONE_CRORE, BigDecimal.ZERO, MATURITY, LAST_COUPON, DEAL, null).isEmpty());
-        assertTrue(InvestmentInterestCalculator.schedule(ONE_CRORE, RATE, null, LAST_COUPON, DEAL, null).isEmpty());
-        assertTrue(InvestmentInterestCalculator.schedule(ONE_CRORE, RATE, MATURITY, null, DEAL, null).isEmpty());
+        assertTrue(InvestmentInterestCalculator.schedule(ONE_CRORE, BigDecimal.ZERO, MATURITY, LAST_COUPON, DEAL).isEmpty());
+        assertTrue(InvestmentInterestCalculator.schedule(ONE_CRORE, RATE, null, LAST_COUPON, DEAL).isEmpty());
+        assertTrue(InvestmentInterestCalculator.schedule(ONE_CRORE, RATE, MATURITY, null, DEAL).isEmpty());
     }
 
     @Test