Merge branch 'demo' of https://git.lincpay.tech/CBSNexora/cbsnexora into demo

angular.json

@@ -69,8 +69,8 @@
               "budgets": [
                 {
                   "type": "initial",
-                  "maximumWarning": "13mb",
-                  "maximumError": "14mb"
+                  "maximumWarning": "15mb",
+                  "maximumError": "17mb"
                 },
                 {
                   "type": "anyComponentStyle",

src/app/app.module.ts

@@ -68,6 +68,7 @@ import { GlReportsModule } from './gl-reports/gl-reports.module';
 import { SftModule } from './sft/sft.module';
 import { InvestmentModule } from './investment/investment.module';
 import { NpaModule } from './npa/npa.module';
+import { ReconciliationModule } from './reconciliation/reconciliation.module';
 import { DigitalModule } from './digital/digital.module';
 import { LetterMgmtModule } from './letter-mgmt/letter-mgmt.module';
 import { AccountsModule } from './accounts/accounts.module';
@@ -178,6 +179,7 @@ export function HttpLoaderFactory(http: HttpClient) {
     SftModule,
     InvestmentModule,
     NpaModule,
+    ReconciliationModule,
     DigitalModule,
     LetterMgmtModule,
     AccountsModule,

src/app/cashier/cash-clearing-transfer-summary/cash-clearing-transfer-summary.component.html

@@ -31,6 +31,9 @@
       <button type="button" class="pg-btn" [class.pg-btn--active]="showDetails" (click)="toggleDetails()">
         {{ showDetails ? 'Summary View' : 'Transaction Details' }}
       </button>
+      <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+        {{ generating ? 'Exporting…' : 'Export to Excel' }}
+      </button>
     </div>
   </header>
 
@@ -209,43 +212,61 @@
                 ? 'Clearing'
                 : 'Digital'
         }}
-        — Transaction Details
+        — Transaction Details (Full Double Entry)
         @if (glFilter !== null) {
           · {{ glFilter }}
         }
       </div>
-      <table class="pg-table">
+      <table class="pg-table cctr-journal">
         <thead>
           <tr>
             <th>Date</th>
             <th>Voucher / Ref No</th>
-            <th>Account No</th>
-            <th>Account Name / Reference</th>
-            <th>Particulars</th>
+            <th>Dr / Cr</th>
+            <th>GL / Account</th>
             <th class="num col-out">Debit</th>
             <th class="num col-in">Credit</th>
+            <th>Status</th>
           </tr>
         </thead>
         <tbody>
           @for (t of filteredTxns; track t.voucherNo) {
-            <tr>
+            <tr class="cctr-journal-row cctr-journal-row--first">
               <td>{{ asOnDate }}</td>
               <td>
                 <span class="pg-chip">{{ display(t.voucherNo) }}</span>
               </td>
-              <td>{{ display(t.accountNo) }}</td>
-              <td>{{ t.accountName }}</td>
-              <td>{{ t.particulars }}</td>
-              <td class="num col-out">
+              <td><span class="cctr-drcr cctr-drcr--dr">Dr</span></td>
+              <td>
                 @if (t.debit > 0) {
-                  ₹{{ t.debit | number: '1.2-2' }}
+                  <span class="pg-chip">{{ t.glCode }}</span> {{ glName(t.glCode) }} — {{ display(t.accountNo) }} ({{
+                    t.accountName
+                  }})
+                } @else {
+                  <span class="cctr-contra">{{ contraLabel(t) }}</span>
                 }
               </td>
-              <td class="num col-in">
+              <td class="num col-out">₹{{ legAmount(t) | number: '1.2-2' }}</td>
+              <td class="num"></td>
+              <td rowspan="2">
+                <span class="cctr-balanced-chip">✓ Balanced</span>
+              </td>
+            </tr>
+            <tr class="cctr-journal-row cctr-journal-row--second">
+              <td></td>
+              <td></td>
+              <td><span class="cctr-drcr cctr-drcr--cr">Cr</span></td>
+              <td>
                 @if (t.credit > 0) {
-                  ₹{{ t.credit | number: '1.2-2' }}
+                  <span class="pg-chip">{{ t.glCode }}</span> {{ glName(t.glCode) }} — {{ display(t.accountNo) }} ({{
+                    t.accountName
+                  }})
+                } @else {
+                  <span class="cctr-contra">{{ contraLabel(t) }}</span>
                 }
               </td>
+              <td class="num"></td>
+              <td class="num col-in">₹{{ legAmount(t) | number: '1.2-2' }}</td>
             </tr>
           } @empty {
             <tr>
@@ -255,9 +276,14 @@
         </tbody>
         <tfoot>
           <tr class="cctr-total-row">
-            <td colspan="5">Total</td>
-            <td class="num">₹{{ txnTotal(filteredTxns, 'debit') | number: '1.2-2' }}</td>
-            <td class="num">₹{{ txnTotal(filteredTxns, 'credit') | number: '1.2-2' }}</td>
+            <td colspan="4">Total ({{ filteredTxns.length }} vouchers)</td>
+            <td class="num">
+              ₹{{ txnTotal(filteredTxns, 'debit') + txnTotal(filteredTxns, 'credit') | number: '1.2-2' }}
+            </td>
+            <td class="num">
+              ₹{{ txnTotal(filteredTxns, 'debit') + txnTotal(filteredTxns, 'credit') | number: '1.2-2' }}
+            </td>
+            <td></td>
           </tr>
         </tfoot>
       </table>

src/app/cashier/cash-clearing-transfer-summary/cash-clearing-transfer-summary.component.scss

@@ -71,3 +71,68 @@
     background: #eff6ff;
   }
 }
+
+// Both journal lines of one voucher share a tint and sit flush against each other (no dotted
+// divider between them) so the pair reads as a single entry; a hairline separates one voucher's
+// pair from the next.
+.cctr-journal-row {
+  &--first td {
+    border-bottom: none;
+    padding-bottom: 4px;
+  }
+
+  &--second td {
+    border-top: none;
+    padding-top: 4px;
+    border-bottom: 1px solid #e2e8f0;
+  }
+
+  &--first,
+  &--second {
+    &:hover td {
+      background: #f8fafc;
+    }
+  }
+}
+
+.cctr-drcr {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  min-width: 28px;
+  padding: 1px 8px;
+  border-radius: 6px;
+  font-size: 11px;
+  font-weight: 800;
+  letter-spacing: 0.03em;
+
+  &--dr {
+    background: #eff6ff;
+    color: #1d4ed8;
+    border: 1px solid #bfdbfe;
+  }
+
+  &--cr {
+    background: #f0fdf4;
+    color: #15803d;
+    border: 1px solid #bbf7d0;
+  }
+}
+
+.cctr-contra {
+  color: #64748b;
+  font-style: italic;
+}
+
+.cctr-balanced-chip {
+  display: inline-flex;
+  align-items: center;
+  padding: 3px 10px;
+  border-radius: 999px;
+  font-size: 11px;
+  font-weight: 700;
+  background: #f0fdf4;
+  color: #15803d;
+  border: 1px solid #bbf7d0;
+  white-space: nowrap;
+}

src/app/cashier/cash-clearing-transfer-summary/cash-clearing-transfer-summary.component.ts

@@ -10,6 +10,7 @@ import { Component, inject } from '@angular/core';
 import { CommonModule } from '@angular/common';
 import { FormsModule } from '@angular/forms';
 import { AuthenticationService } from '../../core/authentication/authentication.service';
+import { ExportSheetSpec, exportWorkbook } from '../cashier-export';
 
 interface SummaryRow {
   code: string;
@@ -70,6 +71,15 @@ export class CashClearingTransferSummaryComponent {
   showDetails = false;
   /** GL/channel filter for the Transaction Details view — null means "All". */
   glFilter: string | null = null;
+  /** True while an Export to Excel workbook is being built — disables the button to prevent double-clicks. */
+  generating = false;
+
+  private readonly tabLabels: Record<TabKey, string> = {
+    cash: 'Cash',
+    transfer: 'Transfer',
+    clearing: 'Clearing',
+    digital: 'Digital'
+  };
 
   /** True when the logged-in user belongs to the Head Office (sees both branches + consolidated view). */
   isHeadOffice = false;
@@ -1481,6 +1491,52 @@ export class CashClearingTransferSummaryComponent {
     return this.activeTab === 'digital' ? row.code : row.name;
   }
 
+  /** GL name for the code tracked on this txn row, so the Transaction Details journal can show
+   *  "which GL" alongside the account, not just a bare code. */
+  glName(code: string): string {
+    return this.rowsForActiveTab.find((r) => r.code === code)?.name || code;
+  }
+
+  /**
+   * Every transaction here is only ever recorded as ONE leg (whichever GL this Cash/Clearing/
+   * Transfer/Digital screen tracks) — the offsetting leg (the customer's own account, a
+   * settlement/clearing-house account, etc.) was never modelled as a separate GL row. Rather
+   * than leaving that side blank, this derives a sensible label for it so the Transaction
+   * Details view can show the FULL double entry (Dr leg + Cr leg, always equal amounts) —
+   * exactly what a real CBS "Day Book"/Journal Register shows, and what makes it possible to
+   * see at a glance that a transaction is complete and ready for reconciliation.
+   *
+   * For internal cash-movement postings (ATM cash-in-transit, currency chest, denomination
+   * shortages, CTS grid rounding) the account name already describes the SAME leg rather than a
+   * distinct counter-party, so those get a purpose-built contra label. Everything else already
+   * has a descriptive counter-party name (customer, vendor, bank branch, government department)
+   * that IS the natural contra account, so it's used as-is — WITHOUT repeating the account/
+   * reference number, since that number is already shown against the tracked GL leg on the
+   * other line; showing it a second time here would make both lines look like the same account,
+   * defeating the point of a "Balanced" two-sided entry.
+   */
+  contraLabel(t: TxnRow): string {
+    const p = t.particulars.toLowerCase();
+    if (p.includes('atm') && (p.includes('vault') || p.includes('loading') || p.includes('surrendered'))) {
+      return 'ATM Cash-in-Transit Account';
+    }
+    if (p.includes('currency chest')) {
+      return 'Currency Chest Account (Sponsor Bank)';
+    }
+    if (p.includes('denomination') || p.includes('shortage adjustment')) {
+      return 'Cash Difference / Shortage Suspense Account';
+    }
+    if (p.includes('cts grid rounding')) {
+      return 'CTS Grid Rounding Suspense Account';
+    }
+    return t.accountName;
+  }
+
+  /** The single non-zero amount on this leg — always what the derived contra leg mirrors. */
+  legAmount(t: TxnRow): number {
+    return t.debit > 0 ? t.debit : t.credit;
+  }
+
   /** Credit total for a GL row — always summed from its own txn lines, never a separate hand-entered number. */
   rowCredit(row: SummaryRow, txns: TxnRow[]): number {
     return txns.filter((t) => t.glCode === row.code).reduce((sum, t) => sum + t.credit, 0);
@@ -1566,4 +1622,181 @@ export class CashClearingTransferSummaryComponent {
       return { code: b.code, name: b.name, opening, credit, debit, closing: opening + credit - debit };
     });
   }
+
+  /**
+   * Exports the full report for the currently viewed scope (own branch, a drilled-into branch,
+   * or "All Branches" consolidated) — every category (Cash/Transfer/Clearing/Digital), not just
+   * the tab on screen, so the workbook is a complete record. "Summary" mirrors the Opening/
+   * Credit/Debit/Closing view; "Transaction Details" mirrors the full double-entry journal view
+   * (same glName/contraLabel/legAmount derivations, so the export can never disagree with what's
+   * on screen); "Branch Breakup" is added only when Head Office is viewing the consolidated view.
+   */
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const summaryRows: (string | number | null)[][] = [];
+      const journalRows: (string | number | null)[][] = [];
+
+      for (const tab of this.allTabs) {
+        const label = this.tabLabels[tab];
+        const rows = this.effectiveRows(tab);
+        const txns = this.effectiveTxns(tab);
+
+        rows.forEach((r) => {
+          summaryRows.push([
+            label,
+            r.code,
+            r.name,
+            r.opening,
+            this.rowCredit(r, txns),
+            this.rowDebit(r, txns),
+            this.closing(r, txns)
+          ]);
+        });
+        summaryRows.push([
+          `${label} Total`,
+          '',
+          '',
+          this.total(rows, txns, 'opening'),
+          this.total(rows, txns, 'credit'),
+          this.total(rows, txns, 'debit'),
+          this.totalClosing(rows, txns)
+        ]);
+
+        txns.forEach((t) => {
+          const glText = rows.find((r) => r.code === t.glCode)?.name || t.glCode;
+          journalRows.push([
+            label,
+            this.asOnDate,
+            this.display(t.voucherNo),
+            'Dr',
+            t.debit > 0 ? t.glCode : '',
+            t.debit > 0 ? `${glText} — ${this.display(t.accountNo)} (${t.accountName})` : this.contraLabel(t),
+            this.legAmount(t),
+            null,
+            'Balanced'
+          ]);
+          journalRows.push([
+            label,
+            this.asOnDate,
+            this.display(t.voucherNo),
+            'Cr',
+            t.credit > 0 ? t.glCode : '',
+            t.credit > 0 ? `${glText} — ${this.display(t.accountNo)} (${t.accountName})` : this.contraLabel(t),
+            null,
+            this.legAmount(t),
+            'Balanced'
+          ]);
+        });
+      }
+      summaryRows.push([
+        'Grand Total',
+        '',
+        '',
+        this.grandOpening,
+        this.grandCredit,
+        this.grandDebit,
+        this.grandClosing
+      ]);
+
+      const sheets: ExportSheetSpec[] = [
+        {
+          sheetName: 'Summary',
+          title: 'Cash / Clearing / Transfer - Summary Report',
+          subtitle: `Scope: ${this.scopeName}   ·   As On: ${this.asOnDate}`,
+          headers: [
+            'Category',
+            'GL Code',
+            'Particulars',
+            'Opening',
+            'Credit',
+            'Debit',
+            'Closing'
+          ],
+          widths: [
+            12,
+            12,
+            34,
+            16,
+            16,
+            16,
+            16
+          ],
+          rows: summaryRows
+        },
+        {
+          sheetName: 'Transaction Details',
+          title: 'Transaction Details — Full Double Entry',
+          subtitle: `Scope: ${this.scopeName}   ·   As On: ${this.asOnDate}`,
+          headers: [
+            'Category',
+            'Date',
+            'Voucher / Ref No',
+            'Dr / Cr',
+            'GL Code',
+            'GL / Account',
+            'Debit',
+            'Credit',
+            'Status'
+          ],
+          widths: [
+            12,
+            12,
+            20,
+            8,
+            10,
+            46,
+            16,
+            16,
+            12
+          ],
+          rows: journalRows
+        }
+      ];
+
+      if (this.isHeadOffice && this.selectedBranchCode === 'ALL') {
+        sheets.push({
+          sheetName: 'Branch Breakup',
+          title: 'Branch-wise Break-up',
+          subtitle: `As On: ${this.asOnDate}`,
+          headers: [
+            'Branch',
+            'Opening',
+            'Credit',
+            'Debit',
+            'Closing'
+          ],
+          widths: [
+            22,
+            16,
+            16,
+            16,
+            16
+          ],
+          rows: [
+            ...this.branchBreakup.map((b) => [
+              b.name,
+              b.opening,
+              b.credit,
+              b.debit,
+              b.closing
+            ]),
+            [
+              'All Branches',
+              this.grandOpening,
+              this.grandCredit,
+              this.grandDebit,
+              this.grandClosing
+            ]
+          ]
+        });
+      }
+
+      await exportWorkbook(sheets, `Cash-Clearing-Transfer-Summary-${this.scopeName}-${this.asOnDate}`);
+    } catch (err) {
+      console.error('Cash/Clearing/Transfer export failed', err);
+    } finally {
+      this.generating = false;
+    }
+  }
 }

src/app/cashier/cashier-export.ts

@@ -0,0 +1,88 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+// Shared "Export to Excel" builder for Cashier reports (mirrors ../investment/investment-export.ts)
+// — centralised so the ExcelJS boilerplate (title/meta/header rows, number formatting, safe sheet
+// names, Blob download) is written once and every cashier report's export behaves the same way.
+
+import * as ExcelJS from 'exceljs';
+
+export interface ExportSheetSpec {
+  /** Worksheet tab name — sanitised for Excel's forbidden characters (\ / ? * [ ]) and length. */
+  sheetName: string;
+  /** Bold title row, merged across all columns. */
+  title: string;
+  /** Optional italic subtitle row (e.g. scope/date), merged across all columns. */
+  subtitle?: string;
+  headers: string[];
+  rows: (string | number | null)[][];
+  widths?: number[];
+}
+
+/** Excel worksheet names can't contain \ / ? * [ ] or exceed 31 chars. */
+function safeSheetName(name: string): string {
+  return name.replace(/[\\/?*[\]]/g, '-').slice(0, 31);
+}
+
+function buildSheet(wb: ExcelJS.Workbook, spec: ExportSheetSpec): void {
+  const sheet = wb.addWorksheet(safeSheetName(spec.sheetName));
+  sheet.columns = (spec.widths || spec.headers.map(() => 18)).map((w) => ({ width: w }));
+
+  const title = sheet.addRow([spec.title]);
+  sheet.mergeCells(title.number, 1, title.number, spec.headers.length);
+  title.font = { bold: true, size: 14, color: { argb: 'FFFFFFFF' } };
+  title.alignment = { horizontal: 'center', vertical: 'middle' };
+  title.height = 24;
+  title.getCell(1).fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FF0F4F3C' } };
+
+  if (spec.subtitle) {
+    const meta = sheet.addRow([spec.subtitle]);
+    sheet.mergeCells(meta.number, 1, meta.number, spec.headers.length);
+    meta.font = { italic: true, size: 10 };
+  }
+  sheet.addRow([]);
+
+  const head = sheet.addRow(spec.headers);
+  head.font = { bold: true };
+  head.alignment = { wrapText: true, horizontal: 'center' };
+  head.eachCell((c) => {
+    c.fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FFE2E8F0' } };
+    c.border = { bottom: { style: 'thin' } };
+  });
+
+  for (const r of spec.rows) {
+    const row = sheet.addRow(r);
+    r.forEach((v, idx) => {
+      if (typeof v === 'number') {
+        row.getCell(idx + 1).numFmt = '#,##0.00';
+      }
+    });
+  }
+  sheet.views = [{ state: 'frozen', ySplit: spec.subtitle ? 4 : 3 }];
+}
+
+/** Builds a (possibly multi-sheet) workbook and triggers a browser download. */
+export async function exportWorkbook(sheets: ExportSheetSpec[], fileName: string): Promise<void> {
+  const wb = new ExcelJS.Workbook();
+  wb.creator = 'CBSNexora';
+  wb.created = new Date();
+  sheets.forEach((s) => buildSheet(wb, s));
+
+  const buffer = await wb.xlsx.writeBuffer();
+  const blob = new Blob([buffer], {
+    type: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet'
+  });
+  const url = URL.createObjectURL(blob);
+  const a = document.createElement('a');
+  a.href = url;
+  a.download = `${fileName.replace(/[^\w]+/g, '-')}.xlsx`;
+  document.body.appendChild(a);
+  a.click();
+  document.body.removeChild(a);
+  URL.revokeObjectURL(url);
+}

src/app/core/shell/shell.component.html

@@ -1295,6 +1295,9 @@
           <button mat-menu-item tabindex="0" routerLink="/npa/reports/provision">
             <fa-icon icon="hand-holding-usd" class="menu-item-icon"></fa-icon> NPA with Provision and Required Provision
           </button>
+          <button mat-menu-item tabindex="0" routerLink="/npa/reports/undebited-interest">
+            <fa-icon icon="coins" class="menu-item-icon"></fa-icon> Undebited Interest Recovery Report
+          </button>
         </div>
         <!-- NPA Classification -->
         <div class="deposit-menu-group">
@@ -1306,6 +1309,25 @@
             <fa-icon icon="flag" class="menu-item-icon"></fa-icon> SMA Report
           </button>
         </div>
+        <!-- Recovery Management -->
+        <div class="deposit-menu-group">
+          <div class="deposit-group-title">Recovery Management</div>
+          <button mat-menu-item tabindex="0" routerLink="/npa/reports/recovery-dashboard">
+            <fa-icon icon="tachometer-alt" class="menu-item-icon"></fa-icon> Recovery Management Dashboard
+          </button>
+          <button mat-menu-item tabindex="0" routerLink="/npa/reports/daywise-overdue">
+            <fa-icon icon="calendar-alt" class="menu-item-icon"></fa-icon> Day-wise Overdue Report
+          </button>
+          <button mat-menu-item tabindex="0" routerLink="/npa/reports/daywise-overdrawn">
+            <fa-icon icon="credit-card" class="menu-item-icon"></fa-icon> Day-wise Overdrawn Report
+          </button>
+          <button mat-menu-item tabindex="0" routerLink="/npa/reports/agri-gold-value">
+            <fa-icon icon="crop" class="menu-item-icon"></fa-icon> Agriculture / Gold Market Value Report
+          </button>
+          <button mat-menu-item tabindex="0" routerLink="/npa/reports/exception-check">
+            <fa-icon icon="balance-scale" class="menu-item-icon"></fa-icon> Exception Check — Security Value vs Loan
+          </button>
+        </div>
       </div>
     </mat-menu>
 
@@ -1337,27 +1359,27 @@
         <!-- Core / Books -->
         <div class="deposit-menu-group">
           <div class="deposit-group-title">Core &amp; Books</div>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/voucher">
             <fa-icon icon="receipt" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Voucher Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/sundry-dr-cr">
             <fa-icon icon="random" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Sundry Dr / Cr Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/pnl-impact">
             <fa-icon icon="chart-line" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             P&amp;L Impact Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/gl-reconciliation">
             <fa-icon icon="book-open" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             GL Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/fixed-assets">
             <fa-icon icon="cube" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Fixed Assets Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/inter-company">
             <fa-icon icon="sitemap" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Inter-Company Reconciliation
           </button>
@@ -1366,19 +1388,19 @@
         <!-- Bank & Clearing -->
         <div class="deposit-menu-group">
           <div class="deposit-group-title">Bank &amp; Clearing</div>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/bank-reco">
             <fa-icon icon="university" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Bank Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/api-bank-reco">
             <fa-icon icon="code-branch" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             API Based Bank Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/neft-rtgs">
             <fa-icon icon="exchange" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             NEFT / RTGS Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/clearing-reco">
             <fa-icon icon="hand-holding-usd" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Clearing Reconciliation
           </button>
@@ -1387,15 +1409,15 @@
         <!-- Digital / Payments -->
         <div class="deposit-menu-group">
           <div class="deposit-group-title">Digital &amp; Payments</div>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/udir">
             <fa-icon icon="mobile-alt" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             UDIR (IMPS / UPI / ATM)
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/three-way-digital">
             <fa-icon icon="project-diagram" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Three-way Digital Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/nach-reco">
             <fa-icon icon="sync-alt" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             NACH Reconciliation
           </button>
@@ -1404,11 +1426,11 @@
         <!-- Instruments & Members -->
         <div class="deposit-menu-group">
           <div class="deposit-group-title">Instruments &amp; Members</div>
-          <button mat-menu-item [routerLink]="['/sponsor-dd-reconciliation']" tabindex="0">
+          <button mat-menu-item [routerLink]="['/sponsor-dd-reconciliation']" tabindex="0" class="menu-item-live">
             <fa-icon icon="money-check-alt" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             DD / Pay Order Reconciliation
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/share-member">
             <fa-icon icon="coins" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Share Member Reconciliation
           </button>
@@ -1417,11 +1439,11 @@
         <!-- Compliance & Financials -->
         <div class="deposit-menu-group">
           <div class="deposit-group-title">Compliance &amp; Financials</div>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/invoice-payment">
             <fa-icon icon="file-invoice" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Invoice Payment
           </button>
-          <button mat-menu-item tabindex="0">
+          <button mat-menu-item tabindex="0" class="menu-item-live" routerLink="/reconciliation/tax-reco">
             <fa-icon icon="percentage" class="menu-item-icon" style="color: #0d9488"></fa-icon>
             Tax Reconciliation
           </button>

src/app/core/shell/shell.component.scss

@@ -677,6 +677,26 @@ $gray-700: #334155;
   opacity: 0.7;
 }
 
+// Marks a `mat-menu-item` as actually wired to a working screen/dialog (vs a still-unwired
+// placeholder) — same "green dot" convention as .gl-link--live, positioned absolutely since
+// mat-menu-item's internal layout isn't a plain flex row we control directly.
+[mat-menu-item].menu-item-live {
+  position: relative;
+
+  &::after {
+    content: '';
+    position: absolute;
+    right: 14px;
+    top: 50%;
+    transform: translateY(-50%);
+    width: 6px;
+    height: 6px;
+    border-radius: 50%;
+    background: #16a34a;
+    box-shadow: 0 0 0 2px rgb(22 163 74 / 15%);
+  }
+}
+
 // ===== Nav Dropdown Menus =====
 ::ng-deep .nav-dropdown {
   border-radius: 8px !important;
@@ -729,6 +749,13 @@ $gray-700: #334155;
   }
 }
 
+/* NPA Mega Panel — 4 columns (Reports / Analysis / Classification / Recovery Management) */
+.npa-grid {
+  grid-template-columns: repeat(4, minmax(200px, 1fr));
+  min-width: 880px;
+  max-width: 96vw;
+}
+
 /* Reconciliation Mega Panel — 5 columns, teal accent to match the icon palette */
 .reconciliation-grid {
   grid-template-columns: repeat(5, minmax(190px, 1fr));

src/app/investment/bond-investment/bond-investment.component.html

@@ -25,6 +25,11 @@
           }
         </select>
       </label>
+      @if (activeTab === 'holdings') {
+        <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+          {{ generating ? 'Exporting…' : 'Export to Excel' }}
+        </button>
+      }
     </div>
   </header>
 

src/app/investment/bond-investment/bond-investment.component.ts

@@ -43,6 +43,7 @@ import {
   yearsBetween,
   todayDDMMYYYY
 } from '../investment-data';
+import { exportWorkbook } from '../investment-export';
 
 type BondType = 'GOVT_SECURITY' | 'NON_SLR' | 'BOND' | 'MUTUAL_FUND';
 type BondTab =
@@ -210,6 +211,7 @@ export class BondInvestmentComponent {
   readonly intTypeOptions = INT_TYPE_OPTIONS;
   readonly authorityOptions = AUTHORITY_OPTIONS;
 
+  generating = false;
   toastMsg = '';
   toastVisible = false;
   private toastTimer: ReturnType<typeof setTimeout> | undefined;
@@ -1092,6 +1094,68 @@ export class BondInvestmentComponent {
     return `inv-badge inv-badge--${h.status.toLowerCase()}`;
   }
 
+  // -------------------- Export to Excel (Holdings register) --------------------
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      await exportWorkbook(
+        [
+          {
+            sheetName: this.instrumentLabel(this.bondType),
+            title: `${this.instrumentLabel(this.bondType)} Holdings Register`,
+            subtitle: `As on ${this.asOnDate}`,
+            headers: [
+              'Cert No',
+              'Script',
+              'Party',
+              'Units',
+              'Face Value',
+              'Rate',
+              'Purchase Date',
+              'Maturity Date',
+              'Accrued Interest',
+              'Maturity Value',
+              'Status'
+            ],
+            widths: [
+              14,
+              26,
+              22,
+              12,
+              16,
+              10,
+              14,
+              14,
+              16,
+              16,
+              12
+            ],
+            rows: this.holdingsForType.map((h) => [
+              h.certNo,
+              h.scriptName,
+              h.party,
+              h.units,
+              h.faceValue,
+              h.interestRate,
+              h.purchaseDate,
+              h.maturityDate,
+              this.accrued(h),
+              this.maturity(h),
+              h.status
+            ])
+          }
+        ],
+        `${this.instrumentLabel(this.bondType)}-Holdings-${this.asOnDate}`
+      );
+      this.toast(`${this.instrumentLabel(this.bondType)} Holdings exported.`);
+    } catch (err) {
+      console.error('Bond Holdings export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
   private toast(msg: string): void {
     this.toastMsg = msg;
     this.toastVisible = true;

src/app/investment/fd-investment/fd-investment.component.html

@@ -16,6 +16,13 @@
         Part-Payment entries.
       </p>
     </div>
+    @if (activeTab === 'holdings') {
+      <div class="pg-toolbar">
+        <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+          {{ generating ? 'Exporting…' : 'Export to Excel' }}
+        </button>
+      </div>
+    }
   </header>
 
   <div class="cctr-tabs">

src/app/investment/fd-investment/fd-investment.component.ts

@@ -26,6 +26,7 @@ import {
   addPeriod,
   todayDDMMYYYY
 } from '../investment-data';
+import { exportWorkbook } from '../investment-export';
 
 type FdTab = 'holdings' | 'purchase' | 'interest' | 'sell' | 'writeoff' | 'partpayment';
 
@@ -103,6 +104,7 @@ export class FdInvestmentComponent {
     'BRANCH 2'
   ];
 
+  generating = false;
   toastMsg = '';
   toastVisible = false;
   private toastTimer: ReturnType<typeof setTimeout> | undefined;
@@ -450,6 +452,68 @@ export class FdInvestmentComponent {
     return `inv-badge inv-badge--${h.status.toLowerCase()}`;
   }
 
+  // -------------------- Export to Excel (Holdings register) --------------------
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      await exportWorkbook(
+        [
+          {
+            sheetName: 'FD Holdings',
+            title: 'FD Holdings Register',
+            subtitle: `As on ${this.asOnDate}`,
+            headers: [
+              'Cert No',
+              'Party',
+              'Type',
+              'Face Value',
+              'Rate',
+              'Frequency',
+              'Purchase Date',
+              'Maturity Date',
+              'Accrued Interest',
+              'Maturity Value',
+              'Status'
+            ],
+            widths: [
+              14,
+              28,
+              18,
+              16,
+              10,
+              14,
+              14,
+              14,
+              16,
+              16,
+              12
+            ],
+            rows: this.holdings.map((h) => [
+              h.certNo,
+              h.party,
+              h.interestFreq === 'CUMULATIVE' ? 'Cumulative' : 'Payout',
+              h.faceValue,
+              h.interestRate,
+              h.interestFreq,
+              h.purchaseDate,
+              h.maturityDate,
+              this.accrued(h),
+              this.maturity(h),
+              h.status
+            ])
+          }
+        ],
+        `FD-Holdings-${this.asOnDate}`
+      );
+      this.toast('FD Holdings exported.');
+    } catch (err) {
+      console.error('FD Holdings export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
   private toast(msg: string): void {
     this.toastMsg = msg;
     this.toastVisible = true;

src/app/investment/investment-dashboard/investment-dashboard.component.html

@@ -16,6 +16,11 @@
         {{ asOnDate }}.
       </p>
     </div>
+    <div class="pg-toolbar">
+      <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+        {{ generating ? 'Exporting…' : 'Export to Excel' }}
+      </button>
+    </div>
   </header>
 
   <div class="inv-kpis">
@@ -78,6 +83,58 @@
     </table>
   </div>
 
+  <div class="pg-card">
+    <div class="pos-section-label">Portfolio Allocation — Target vs Actual</div>
+    <table class="pg-table">
+      <thead>
+        <tr>
+          <th>Instrument Type</th>
+          <th class="num">Target %</th>
+          <th class="num">Actual %</th>
+          <th class="num">Actual Value</th>
+          <th class="num">Variance</th>
+          <th>Status</th>
+        </tr>
+      </thead>
+      <tbody>
+        @for (a of allocationVsTarget; track a.type) {
+          <tr>
+            <td>{{ a.label }}</td>
+            <td class="num">{{ a.targetPct }}%</td>
+            <td class="num">{{ a.actualPct }}%</td>
+            <td class="num">₹{{ a.actualValue | number: '1.2-2' }}</td>
+            <td
+              class="num"
+              [class.col-out]="a.statusLabel !== 'Within Target'"
+              [class.col-in]="a.statusLabel === 'Within Target'"
+            >
+              {{ a.variancePct > 0 ? '+' : '' }}{{ a.variancePct }}%
+            </td>
+            <td>
+              <span
+                class="inv-badge"
+                [class.inv-badge--active]="a.statusLabel === 'Within Target'"
+                [class.inv-badge--sold]="a.statusLabel === 'Over-Allocated'"
+                [class.inv-badge--written_off]="a.statusLabel === 'Under-Allocated'"
+              >
+                {{ a.statusLabel }}
+              </span>
+            </td>
+          </tr>
+        }
+      </tbody>
+      <tfoot>
+        <tr class="cctr-total-row">
+          <td>Total</td>
+          <td class="num">100%</td>
+          <td class="num">100%</td>
+          <td class="num">₹{{ totalFaceValue | number: '1.2-2' }}</td>
+          <td colspan="2"></td>
+        </tr>
+      </tfoot>
+    </table>
+  </div>
+
   <div class="pg-card">
     <div class="pos-section-label">Due-Date Diary — Maturing Within 90 Days</div>
     @if (maturingSoon.length === 0) {
@@ -144,3 +201,5 @@
     </div>
   </div>
 </div>
+
+<div class="inv-toast" [class.show]="toastVisible">{{ toastMsg }}</div>

src/app/investment/investment-dashboard/investment-dashboard.component.ts

@@ -14,10 +14,12 @@ import {
   INSTRUMENT_LABELS,
   InstrumentType,
   InvestmentHolding,
+  TARGET_ALLOCATION_PCT,
   accruedInterest,
   daysToMaturity,
   maturityAmount
 } from '../investment-data';
+import { exportWorkbook } from '../investment-export';
 
 interface InstrumentSummary {
   type: InstrumentType;
@@ -29,6 +31,16 @@ interface InstrumentSummary {
   maturityValue: number;
 }
 
+interface AllocationRow {
+  type: InstrumentType;
+  label: string;
+  targetPct: number;
+  actualPct: number;
+  actualValue: number;
+  variancePct: number;
+  statusLabel: 'Within Target' | 'Over-Allocated' | 'Under-Allocated';
+}
+
 /** Cross-instrument portfolio dashboard — every figure is derived from ALL_HOLDINGS, never
  *  hand-duplicated, so it can never drift from the per-instrument screens or Reports. */
 @Component({
@@ -46,6 +58,10 @@ interface InstrumentSummary {
 })
 export class InvestmentDashboardComponent {
   asOnDate = '';
+  generating = false;
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: ReturnType<typeof setTimeout> | undefined;
   private readonly types: Array<{ type: InstrumentType; route: string }> = [
     { type: 'FD', route: '/investment/fd' },
     { type: 'GOVT_SECURITY', route: '/investment/bonds' },
@@ -79,6 +95,30 @@ export class InvestmentDashboardComponent {
     });
   }
 
+  /** Board-approved policy target % per instrument type vs the portfolio's actual allocation
+   *  (by invested/face value) — a ±2 percentage-point band is treated as "Within Target" since
+   *  a treasury desk can't rebalance to the exact decimal every day. */
+  get allocationVsTarget(): AllocationRow[] {
+    const total = this.totalFaceValue;
+    return this.types.map(({ type }) => {
+      const value = this.holdingsOf(type).reduce((s, h) => s + h.faceValue, 0);
+      const actualPct = total ? (value / total) * 100 : 0;
+      const targetPct = TARGET_ALLOCATION_PCT[type];
+      const variancePct = +(actualPct - targetPct).toFixed(1);
+      const statusLabel: AllocationRow['statusLabel'] =
+        Math.abs(variancePct) <= 2 ? 'Within Target' : variancePct > 0 ? 'Over-Allocated' : 'Under-Allocated';
+      return {
+        type,
+        label: INSTRUMENT_LABELS[type],
+        targetPct,
+        actualPct: +actualPct.toFixed(1),
+        actualValue: value,
+        variancePct,
+        statusLabel
+      };
+    });
+  }
+
   get totalHoldings(): number {
     return ALL_HOLDINGS.length;
   }
@@ -117,4 +157,85 @@ export class InvestmentDashboardComponent {
   instrumentLabel(type: InstrumentType): string {
     return INSTRUMENT_LABELS[type];
   }
+
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      await exportWorkbook(
+        [
+          {
+            sheetName: 'Instrument Breakup',
+            title: 'Investment Portfolio — Instrument-wise Break-up',
+            subtitle: `As on ${this.asOnDate}`,
+            headers: [
+              'Instrument Type',
+              'Holdings',
+              'Face Value',
+              'Accrued Interest',
+              'Maturity Value'
+            ],
+            widths: [
+              26,
+              12,
+              18,
+              18,
+              18
+            ],
+            rows: this.summaries.map((s) => [
+              s.label,
+              s.count,
+              s.faceValue,
+              s.accruedInterest,
+              s.maturityValue
+            ])
+          },
+          {
+            sheetName: 'Portfolio Allocation',
+            title: 'Portfolio Allocation — Target vs Actual',
+            subtitle: `As on ${this.asOnDate}`,
+            headers: [
+              'Instrument Type',
+              'Target %',
+              'Actual %',
+              'Actual Value',
+              'Variance %',
+              'Status'
+            ],
+            widths: [
+              26,
+              12,
+              12,
+              18,
+              12,
+              18
+            ],
+            rows: this.allocationVsTarget.map((a) => [
+              a.label,
+              a.targetPct,
+              a.actualPct,
+              a.actualValue,
+              a.variancePct,
+              a.statusLabel
+            ])
+          }
+        ],
+        `Investment-Dashboard-${this.asOnDate}`
+      );
+      this.toast('Investment Dashboard exported.');
+    } catch (err) {
+      console.error('Investment Dashboard export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  private toast(msg: string): void {
+    this.toastMsg = msg;
+    this.toastVisible = true;
+    if (this.toastTimer) {
+      clearTimeout(this.toastTimer);
+    }
+    this.toastTimer = setTimeout(() => (this.toastVisible = false), 3200);
+  }
 }

src/app/investment/investment-data.ts

@@ -22,6 +22,7 @@ export type InterestFreq = 'MONTHLY' | 'QUARTERLY' | 'HALF_YEARLY' | 'YEARLY' |
 export type TxnType =
   | 'PURCHASE'
   | 'INTEREST'
+  | 'INTEREST_RECEIVED'
   | 'DIVIDEND'
   | 'SELL'
   | 'REDEEM'
@@ -38,6 +39,32 @@ export const INSTRUMENT_LABELS: Record<InstrumentType, string> = {
   SHARE: 'Share'
 };
 
+/** RBI investment-provisioning classification. A holding with no `provisionStatus` (or
+ *  explicitly 'STANDARD') is performing normally. Once classified Sub-Standard/Doubtful/Loss —
+ *  a Non-Performing Investment (NPI), the loan-book equivalent of an NPA — interest can no
+ *  longer be recognised on accrual basis (see canAccrueInterest()) and a provision must be held
+ *  against the investment (see provisionRequiredInv()). */
+export type InvestmentProvisionStatus = 'STANDARD' | 'SUB_STANDARD' | 'DOUBTFUL' | 'LOSS';
+
+export const PROVISION_STATUS_LABELS: Record<InvestmentProvisionStatus, string> = {
+  STANDARD: 'Standard',
+  SUB_STANDARD: 'Sub-Standard (NPI)',
+  DOUBTFUL: 'Doubtful (NPI)',
+  LOSS: 'Loss (NPI)'
+};
+
+/** Board-approved portfolio-policy target — % of the total investment corpus each instrument
+ *  type should hold. Compared against actual holdings on the Dashboard so a treasury desk can
+ *  see at a glance where the book has drifted from policy. */
+export const TARGET_ALLOCATION_PCT: Record<InstrumentType, number> = {
+  FD: 15,
+  GOVT_SECURITY: 35,
+  NON_SLR: 10,
+  BOND: 20,
+  MUTUAL_FUND: 12,
+  SHARE: 8
+};
+
 export interface InvestmentHolding {
   certNo: string;
   instrumentType: InstrumentType;
@@ -57,6 +84,12 @@ export interface InvestmentHolding {
   crToAc: string;
   brokerCode: string;
   status: HoldingStatus;
+  /** Absent/'STANDARD' for a healthy holding. Drives canAccrueInterest() and provisioning. */
+  provisionStatus?: InvestmentProvisionStatus;
+  /** Cumulative interest posted (booked as an accrual receivable/income entry) to date. */
+  interestPosted?: number;
+  /** Cumulative interest actually received in cash to date. */
+  interestReceived?: number;
 }
 
 export interface InvestmentTxn {
@@ -109,6 +142,67 @@ export function daysToMaturity(h: InvestmentHolding, asOnStr: string): number {
   return Math.round((mat - asOn) / (24 * 3600 * 1000));
 }
 
+// -------------------- Provisioning & interest-lifecycle helpers --------------------
+
+export function isNpi(h: InvestmentHolding): boolean {
+  return (h.provisionStatus ?? 'STANDARD') !== 'STANDARD';
+}
+
+export function provisionRatePctInv(status: InvestmentProvisionStatus): number {
+  switch (status) {
+    case 'STANDARD':
+      return 0;
+    case 'SUB_STANDARD':
+      return 25;
+    case 'DOUBTFUL':
+      return 50;
+    case 'LOSS':
+      return 100;
+  }
+}
+
+/** Provision required against the investment itself (principal), same idea as NPA provisioning
+ *  on a loan book — computed on face value since that is this module's carrying-value figure. */
+export function provisionRequiredInv(h: InvestmentHolding): number {
+  return Math.round(h.faceValue * (provisionRatePctInv(h.provisionStatus ?? 'STANDARD') / 100));
+}
+
+/** Interest can only be recognised on an accrual basis (posted as a receivable/income entry)
+ *  while the investment is Standard. Once it is classified Non-Performing (Sub-Standard/
+ *  Doubtful/Loss), RBI income-recognition norms require interest to move to cash basis — i.e.
+ *  it is recognised only when actually received, never posted as an accrual receivable. */
+export function canAccrueInterest(h: InvestmentHolding): boolean {
+  return !isNpi(h);
+}
+
+/** Interest still to be calculated & posted this cycle. Always 0 for an NPI holding — posting
+ *  an accrual on a non-performing investment would overstate income. */
+export function interestToPost(h: InvestmentHolding, asOnStr: string): number {
+  if (!canAccrueInterest(h)) {
+    return 0;
+  }
+  return Math.max(0, accruedInterest(h, asOnStr) - (h.interestPosted ?? 0));
+}
+
+/** Outstanding "Interest Receivable" GL balance — interest already posted (booked as income)
+ *  but not yet actually received in cash. Always 0 for an NPI holding, since nothing is ever
+ *  posted as a receivable on one. */
+export function interestReceivableBalance(h: InvestmentHolding): number {
+  if (!canAccrueInterest(h)) {
+    return 0;
+  }
+  return Math.max(0, (h.interestPosted ?? 0) - (h.interestReceived ?? 0));
+}
+
+/** For an NPI holding, interest keeps accruing notionally but is held in memo/suspense — never
+ *  posted as an asset or recognised as income — until it is actually collected in cash. */
+export function suspenseInterest(h: InvestmentHolding, asOnStr: string): number {
+  if (canAccrueInterest(h)) {
+    return 0;
+  }
+  return Math.max(0, accruedInterest(h, asOnStr) - (h.interestReceived ?? 0));
+}
+
 export function formatDDMMYYYY(d: Date): string {
   return `${String(d.getDate()).padStart(2, '0')}-${String(d.getMonth() + 1).padStart(2, '0')}-${d.getFullYear()}`;
 }
@@ -208,7 +302,9 @@ export const FD_HOLDINGS: InvestmentHolding[] = [
     glName: 'FIXED DEPO. CO-OPER. BANK MAIN',
     crToAc: '310070',
     brokerCode: '',
-    status: 'ACTIVE'
+    status: 'ACTIVE',
+    interestPosted: 42000,
+    interestReceived: 36000
   },
   {
     certNo: '15624',
@@ -268,7 +364,10 @@ export const FD_HOLDINGS: InvestmentHolding[] = [
     glName: 'FIXED DEPO. CO-OPER. BANK MAIN',
     crToAc: '310070',
     brokerCode: '',
-    status: 'ACTIVE'
+    status: 'ACTIVE',
+    provisionStatus: 'DOUBTFUL',
+    interestPosted: 115500,
+    interestReceived: 50000
   },
   {
     certNo: '15627',
@@ -311,7 +410,9 @@ export const GOVT_SECURITY_HOLDINGS: InvestmentHolding[] = [
     glName: 'INVESTMENT IN GOVT. SECURITIES',
     crToAc: '310070',
     brokerCode: 'BRK-002',
-    status: 'ACTIVE'
+    status: 'ACTIVE',
+    interestPosted: 181500,
+    interestReceived: 150000
   },
   {
     certNo: 'GSEC-2002',
@@ -351,7 +452,9 @@ export const GOVT_SECURITY_HOLDINGS: InvestmentHolding[] = [
     glName: 'INVESTMENT IN GOVT. SECURITIES',
     crToAc: '310070',
     brokerCode: 'BRK-002',
-    status: 'ACTIVE'
+    status: 'ACTIVE',
+    interestPosted: 67900,
+    interestReceived: 67900
   },
   {
     certNo: 'GSEC-2004',
@@ -514,7 +617,9 @@ export const NON_SLR_HOLDINGS: InvestmentHolding[] = [
     glName: 'INVESTMENT IN NON SLR SECURITIES',
     crToAc: '310070',
     brokerCode: 'BRK-003',
-    status: 'ACTIVE'
+    status: 'ACTIVE',
+    interestPosted: 89400,
+    interestReceived: 60000
   }
 ];
 
@@ -597,7 +702,10 @@ export const BOND_HOLDINGS: InvestmentHolding[] = [
     glName: 'INVESTMENT IN CORPORATE BONDS',
     crToAc: '310070',
     brokerCode: 'BRK-006',
-    status: 'ACTIVE'
+    status: 'ACTIVE',
+    provisionStatus: 'SUB_STANDARD',
+    interestPosted: 66000,
+    interestReceived: 40000
   },
   {
     certNo: 'BOND-4005',

src/app/investment/investment-export.ts

@@ -0,0 +1,89 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+// Shared "Export to Excel" builder for every listing/report screen in the Investment module
+// (Dashboard, Reports, Interest, Holdings, Masters) — centralised so the ExcelJS boilerplate
+// (title/meta/header rows, number formatting, safe sheet names, Blob download) is written once
+// and every screen's export always behaves and looks the same.
+
+import * as ExcelJS from 'exceljs';
+
+export interface ExportSheetSpec {
+  /** Worksheet tab name — sanitised for Excel's forbidden characters (\ / ? * [ ]) and length. */
+  sheetName: string;
+  /** Bold title row, merged across all columns. */
+  title: string;
+  /** Optional italic subtitle row (e.g. scope/date), merged across all columns. */
+  subtitle?: string;
+  headers: string[];
+  rows: (string | number | null)[][];
+  widths?: number[];
+}
+
+/** Excel worksheet names can't contain \ / ? * [ ] or exceed 31 chars. */
+function safeSheetName(name: string): string {
+  return name.replace(/[\\/?*[\]]/g, '-').slice(0, 31);
+}
+
+function buildSheet(wb: ExcelJS.Workbook, spec: ExportSheetSpec): void {
+  const sheet = wb.addWorksheet(safeSheetName(spec.sheetName));
+  sheet.columns = (spec.widths || spec.headers.map(() => 18)).map((w) => ({ width: w }));
+
+  const title = sheet.addRow([spec.title]);
+  sheet.mergeCells(title.number, 1, title.number, spec.headers.length);
+  title.font = { bold: true, size: 14, color: { argb: 'FFFFFFFF' } };
+  title.alignment = { horizontal: 'center', vertical: 'middle' };
+  title.height = 24;
+  title.getCell(1).fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FF0F4F3C' } };
+
+  if (spec.subtitle) {
+    const meta = sheet.addRow([spec.subtitle]);
+    sheet.mergeCells(meta.number, 1, meta.number, spec.headers.length);
+    meta.font = { italic: true, size: 10 };
+  }
+  sheet.addRow([]);
+
+  const head = sheet.addRow(spec.headers);
+  head.font = { bold: true };
+  head.alignment = { wrapText: true, horizontal: 'center' };
+  head.eachCell((c) => {
+    c.fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FFE2E8F0' } };
+    c.border = { bottom: { style: 'thin' } };
+  });
+
+  for (const r of spec.rows) {
+    const row = sheet.addRow(r);
+    r.forEach((v, idx) => {
+      if (typeof v === 'number') {
+        row.getCell(idx + 1).numFmt = '#,##0.00';
+      }
+    });
+  }
+  sheet.views = [{ state: 'frozen', ySplit: spec.subtitle ? 4 : 3 }];
+}
+
+/** Builds a (possibly multi-sheet) workbook and triggers a browser download. */
+export async function exportWorkbook(sheets: ExportSheetSpec[], fileName: string): Promise<void> {
+  const wb = new ExcelJS.Workbook();
+  wb.creator = 'CBSNexora';
+  wb.created = new Date();
+  sheets.forEach((s) => buildSheet(wb, s));
+
+  const buffer = await wb.xlsx.writeBuffer();
+  const blob = new Blob([buffer], {
+    type: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet'
+  });
+  const url = URL.createObjectURL(blob);
+  const a = document.createElement('a');
+  a.href = url;
+  a.download = `${fileName.replace(/[^\w]+/g, '-')}.xlsx`;
+  document.body.appendChild(a);
+  a.click();
+  document.body.removeChild(a);
+  URL.revokeObjectURL(url);
+}

src/app/investment/investment-interest/investment-interest.component.html

@@ -12,20 +12,33 @@
       <div class="pg-eyebrow">TREASURY · INVESTMENT · INTEREST</div>
       <h1 class="pg-title">Investment Interest</h1>
       <p class="pg-sub">
-        FD and Govt./Bond interest calculation batch runs, plus the Government Bond Interest, FD Interest and FD
-        registers.
+        Interest Receivable, FD and Govt./Bond interest calculation-and-post batch runs, Interest Receive, plus the
+        Government Bond Interest, FD Interest and FD registers.
       </p>
     </div>
+    <div class="pg-toolbar">
+      <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+        {{ generating ? 'Exporting…' : 'Export to Excel' }}
+      </button>
+    </div>
   </header>
 
   <div class="cctr-tabs">
+    <button
+      type="button"
+      class="pg-btn pg-btn--ghost"
+      [class.pg-btn--active]="activeTab === 'receivable'"
+      (click)="setTab('receivable')"
+    >
+      Interest Receivable
+    </button>
     <button
       type="button"
       class="pg-btn pg-btn--ghost"
       [class.pg-btn--active]="activeTab === 'fdCalc'"
       (click)="setTab('fdCalc')"
     >
-      01 FD Interest Calculation
+      01 FD Interest Calculation &amp; Post
     </button>
     <button
       type="button"
@@ -33,7 +46,15 @@
       [class.pg-btn--active]="activeTab === 'bondCalc'"
       (click)="setTab('bondCalc')"
     >
-      02 Govt./Bond Int. Calculation
+      02 Govt./Bond Int. Calculation &amp; Post
+    </button>
+    <button
+      type="button"
+      class="pg-btn pg-btn--ghost"
+      [class.pg-btn--active]="activeTab === 'receive'"
+      (click)="setTab('receive')"
+    >
+      Interest Receive
     </button>
     <button
       type="button"
@@ -61,10 +82,106 @@
     </button>
   </div>
 
+  <!-- INTEREST RECEIVABLE -->
+  @if (activeTab === 'receivable') {
+    <div class="pg-card">
+      <div class="pos-section-label">
+        Interest Receivable — Posted but Not Yet Collected (₹{{ totalReceivable | number: '1.2-2' }})
+      </div>
+      <table class="pg-table">
+        <thead>
+          <tr>
+            <th>Cert No</th>
+            <th>Script / Party</th>
+            <th>Type</th>
+            <th>Status</th>
+            <th class="num">Interest Posted</th>
+            <th class="num">Interest Received</th>
+            <th class="num col-in">Receivable Balance</th>
+          </tr>
+        </thead>
+        <tbody>
+          @for (h of receivableRows; track h.certNo) {
+            <tr>
+              <td>
+                <span class="pg-chip">{{ h.certNo }}</span>
+              </td>
+              <td>{{ h.scriptName || h.party }}</td>
+              <td>{{ instrumentLabel(h.instrumentType) }}</td>
+              <td>
+                <span [class]="provisionBadgeClass(h)">{{ provisionLabel(h) }}</span>
+              </td>
+              <td class="num">₹{{ posted(h) | number: '1.2-2' }}</td>
+              <td class="num">₹{{ received(h) | number: '1.2-2' }}</td>
+              <td class="num col-in">₹{{ receivableBalance(h) | number: '1.2-2' }}</td>
+            </tr>
+          } @empty {
+            <tr>
+              <td colspan="7" class="pg-empty">No outstanding interest receivable.</td>
+            </tr>
+          }
+        </tbody>
+        <tfoot>
+          <tr class="cctr-total-row">
+            <td colspan="6">Total Receivable</td>
+            <td class="num">₹{{ totalReceivable | number: '1.2-2' }}</td>
+          </tr>
+        </tfoot>
+      </table>
+    </div>
+
+    @if (suspenseRows.length > 0) {
+      <div class="pg-card">
+        <div class="pos-section-label">
+          Non-Performing Investments — Interest Held in Suspense (₹{{ totalSuspense | number: '1.2-2' }})
+        </div>
+        <p class="pg-sub" style="padding: 0 16px">
+          These holdings are classified Non-Performing (Sub-Standard/Doubtful/Loss). Per RBI income-recognition norms,
+          interest is not posted as an accrual receivable — it accrues in memo only, and is recognised as income solely
+          on actual cash receipt via the Interest Receive tab.
+        </p>
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>Cert No</th>
+              <th>Script / Party</th>
+              <th>Type</th>
+              <th>Status</th>
+              <th class="num">Provision Required</th>
+              <th class="num col-out">Interest in Suspense</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (h of suspenseRows; track h.certNo) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ h.certNo }}</span>
+                </td>
+                <td>{{ h.scriptName || h.party }}</td>
+                <td>{{ instrumentLabel(h.instrumentType) }}</td>
+                <td>
+                  <span [class]="provisionBadgeClass(h)">{{ provisionLabel(h) }}</span>
+                </td>
+                <td class="num">₹{{ provisionRequired(h) | number: '1.2-2' }}</td>
+                <td class="num col-out">₹{{ suspense(h) | number: '1.2-2' }}</td>
+              </tr>
+            }
+          </tbody>
+          <tfoot>
+            <tr class="cctr-total-row">
+              <td colspan="5">Total Suspense</td>
+              <td class="num">₹{{ totalSuspense | number: '1.2-2' }}</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    }
+  }
+
   <!-- 01 FD INTEREST CALCULATION -->
   @if (activeTab === 'fdCalc') {
     <div class="pg-card">
-      <div class="pos-section-label">Investment - FD Interest Calculation</div>
+      <div class="pos-section-label">Investment - FD Interest Calculation &amp; Post</div>
       <div class="inv-form-grid">
         <label class="inv-form-field"
           ><span>Date</span><input type="text" [(ngModel)]="fdCalcDate" placeholder="DD-MM-YYYY"
@@ -87,7 +204,7 @@
         /></label>
       </div>
       <div class="inv-form-actions">
-        <button type="button" class="pg-btn pg-btn--primary" (click)="processFdInterest()">Process</button>
+        <button type="button" class="pg-btn pg-btn--primary" (click)="processFdInterest()">Calculate &amp; Post</button>
       </div>
       <table class="pg-table">
         <thead>
@@ -125,13 +242,19 @@
           </tr>
         </tfoot>
       </table>
+      @if (fdCalcExcludedNpi.length > 0) {
+        <p class="pg-sub" style="padding: 12px 16px 16px">
+          {{ fdCalcExcludedNpi.length }} certificate(s) excluded — classified Non-Performing, interest is not posted on
+          accrual basis (see Interest Receivable tab for suspense amount).
+        </p>
+      }
     </div>
   }
 
   <!-- 02 GOVT./BOND INT. CALCULATION -->
   @if (activeTab === 'bondCalc') {
     <div class="pg-card">
-      <div class="pos-section-label">Investment - Govt./Bond Interest Calculation</div>
+      <div class="pos-section-label">Investment - Govt./Bond Interest Calculation &amp; Post</div>
       <div class="inv-form-grid">
         <label class="inv-form-field"
           ><span>Date</span><input type="text" [(ngModel)]="bondCalcDate" placeholder="DD-MM-YYYY"
@@ -164,7 +287,9 @@
         /></label>
       </div>
       <div class="inv-form-actions">
-        <button type="button" class="pg-btn pg-btn--primary" (click)="processBondInterest()">Process</button>
+        <button type="button" class="pg-btn pg-btn--primary" (click)="processBondInterest()">
+          Calculate &amp; Post
+        </button>
       </div>
       <table class="pg-table">
         <thead>
@@ -204,6 +329,100 @@
           </tr>
         </tfoot>
       </table>
+      @if (bondCalcExcludedNpi.length > 0) {
+        <p class="pg-sub" style="padding: 12px 16px 16px">
+          {{ bondCalcExcludedNpi.length }} holding(s) excluded — classified Non-Performing, interest is not posted on
+          accrual basis (see Interest Receivable tab for suspense amount).
+        </p>
+      }
+    </div>
+  }
+
+  <!-- INTEREST RECEIVE -->
+  @if (activeTab === 'receive') {
+    <div class="pg-card">
+      <div class="pos-section-label">Interest Receive — Record Actual Cash Receipt</div>
+      <table class="pg-table">
+        <thead>
+          <tr>
+            <th>Cert No</th>
+            <th>Script / Party</th>
+            <th>Type</th>
+            <th>Status</th>
+            <th class="num">Outstanding</th>
+            <th class="num">Amount to Receive</th>
+            <th></th>
+          </tr>
+        </thead>
+        <tbody>
+          @for (h of receiveTargets; track h.certNo) {
+            <tr>
+              <td>
+                <span class="pg-chip">{{ h.certNo }}</span>
+              </td>
+              <td>{{ h.scriptName || h.party }}</td>
+              <td>{{ instrumentLabel(h.instrumentType) }}</td>
+              <td>
+                <span [class]="provisionBadgeClass(h)">{{ provisionLabel(h) }}</span>
+              </td>
+              <td class="num">₹{{ outstandingFor(h) | number: '1.2-2' }}</td>
+              <td class="num">
+                <input
+                  type="number"
+                  [(ngModel)]="receiveDrafts[h.certNo]"
+                  [max]="outstandingFor(h)"
+                  style="width: 120px; text-align: right"
+                />
+              </td>
+              <td>
+                <button type="button" class="pg-btn pg-btn--ghost" (click)="receiveInterest(h)">Receive</button>
+              </td>
+            </tr>
+          } @empty {
+            <tr>
+              <td colspan="7" class="pg-empty">No interest outstanding for collection.</td>
+            </tr>
+          }
+        </tbody>
+      </table>
+    </div>
+
+    <div class="pg-card">
+      <div class="pos-section-label">Interest Received Log</div>
+      <table class="pg-table">
+        <thead>
+          <tr>
+            <th>Date</th>
+            <th>Voucher No</th>
+            <th>Cert No</th>
+            <th>Particulars</th>
+            <th class="num col-in">Amount Received</th>
+          </tr>
+        </thead>
+        <tbody>
+          @for (t of receivedLog; track t.voucherNo) {
+            <tr>
+              <td>{{ t.txnDate }}</td>
+              <td>
+                <span class="pg-chip">{{ t.voucherNo }}</span>
+              </td>
+              <td>{{ t.certNo }}</td>
+              <td>{{ t.particulars }}</td>
+              <td class="num col-in">₹{{ t.amount | number: '1.2-2' }}</td>
+            </tr>
+          } @empty {
+            <tr>
+              <td colspan="5" class="pg-empty">No interest received yet.</td>
+            </tr>
+          }
+        </tbody>
+        <tfoot>
+          <tr class="cctr-total-row">
+            <td colspan="4">Total Received</td>
+            <td class="num">₹{{ receivedLogTotal | number: '1.2-2' }}</td>
+          </tr>
+        </tfoot>
+      </table>
     </div>
   }
 

src/app/investment/investment-interest/investment-interest.component.ts

@@ -19,22 +19,43 @@ import {
   InvestmentHolding,
   InvestmentTxn,
   InstrumentType,
+  InvestmentProvisionStatus,
   INSTRUMENT_LABELS,
+  PROVISION_STATUS_LABELS,
   accruedInterest,
   daysToMaturity,
   maturityAmount,
-  todayDDMMYYYY
+  todayDDMMYYYY,
+  isNpi,
+  canAccrueInterest,
+  interestToPost,
+  interestReceivableBalance,
+  suspenseInterest,
+  provisionRequiredInv
 } from '../investment-data';
+import { exportWorkbook, ExportSheetSpec } from '../investment-export';
 
-type InterestTab = 'fdCalc' | 'bondCalc' | 'bondIntRegister' | 'fdIntRegister' | 'fdRegister';
+type InterestTab =
+  | 'receivable'
+  | 'fdCalc'
+  | 'bondCalc'
+  | 'receive'
+  | 'bondIntRegister'
+  | 'fdIntRegister'
+  | 'fdRegister';
 
 /**
- * The legacy "Interest" top-menu for Investment — 5 screens:
- *   01 FD Interest Calculation, 02 Govt./Bond Int. Calculation (both batch "Process" runs),
- *   03 Government Bond Int Register, 04 FD Interest Register, 05 FD Register (listings).
+ * The legacy "Interest" top-menu for Investment — plus the full accrual lifecycle: Interest
+ * Receivable, 01 FD Interest Calculation, 02 Govt./Bond Int. Calculation, Interest Receive,
+ * 03 Government Bond Int Register, 04 FD Interest Register, 05 FD Register.
  *
  * Interest figures are derived from the same holdings used by the Entry screens and Reports,
  * so a register here always agrees with what a Purchase/Interest entry recorded.
+ *
+ * Provisioning: a holding classified Non-Performing (Sub-Standard/Doubtful/Loss) can never have
+ * interest calculated/posted on accrual basis (canAccrueInterest() blocks it) — only actual cash
+ * receipts are recognised for it, straight through Interest Receive, matching RBI's income
+ * recognition norms for Non-Performing Investments.
  */
 @Component({
   selector: 'mifosx-investment-interest',
@@ -50,7 +71,7 @@ type InterestTab = 'fdCalc' | 'bondCalc' | 'bondIntRegister' | 'fdIntRegister' |
   ]
 })
 export class InvestmentInterestComponent {
-  activeTab: InterestTab = 'fdCalc';
+  activeTab: InterestTab = 'receivable';
   asOnDate = todayDDMMYYYY();
 
   fdHoldings: InvestmentHolding[] = [...FD_HOLDINGS];
@@ -63,6 +84,10 @@ export class InvestmentInterestComponent {
 
   readonly scriptOptions = SCRIPT_MASTER;
 
+  /** Draft "amount to receive" per certificate, keyed by certNo, for the Interest Receive tab. */
+  receiveDrafts: Record<string, number | null> = {};
+
+  generating = false;
   toastMsg = '';
   toastVisible = false;
   private toastTimer: ReturnType<typeof setTimeout> | undefined;
@@ -103,18 +128,63 @@ export class InvestmentInterestComponent {
     return daysToMaturity(h, this.asOnDate);
   }
 
+  get allInterestHoldings(): InvestmentHolding[] {
+    return [
+      ...this.fdHoldings,
+      ...this.bondHoldings
+    ].filter((h) => h.status === 'ACTIVE');
+  }
+
+  isNpiHolding(h: InvestmentHolding): boolean {
+    return isNpi(h);
+  }
+
+  provisionLabel(h: InvestmentHolding): string {
+    return PROVISION_STATUS_LABELS[h.provisionStatus ?? 'STANDARD'];
+  }
+
+  provisionBadgeClass(h: InvestmentHolding): string {
+    const status: InvestmentProvisionStatus = h.provisionStatus ?? 'STANDARD';
+    return `inv-badge inv-badge--${status.toLowerCase()}`;
+  }
+
+  posted(h: InvestmentHolding): number {
+    return h.interestPosted ?? 0;
+  }
+
+  received(h: InvestmentHolding): number {
+    return h.interestReceived ?? 0;
+  }
+
+  receivableBalance(h: InvestmentHolding): number {
+    return interestReceivableBalance(h);
+  }
+
+  suspense(h: InvestmentHolding): number {
+    return suspenseInterest(h, this.asOnDate);
+  }
+
+  provisionRequired(h: InvestmentHolding): number {
+    return provisionRequiredInv(h);
+  }
+
   // -------------------- 01 FD Interest Calculation --------------------
   get fdCalcTargets(): InvestmentHolding[] {
+    const base = this.fdHoldings.filter((h) => h.status === 'ACTIVE' && canAccrueInterest(h));
     if (this.fdCalcAll) {
-      return this.fdHoldings.filter((h) => h.status === 'ACTIVE');
+      return base;
     }
-    return this.fdHoldings.filter(
-      (h) => h.status === 'ACTIVE' && (!this.fdCalcCertNo || h.certNo === this.fdCalcCertNo)
-    );
+    return base.filter((h) => !this.fdCalcCertNo || h.certNo === this.fdCalcCertNo);
+  }
+
+  /** NPI FD certificates excluded from calculation/posting — interest recognised on cash basis
+   *  only, via the Interest Receive tab. */
+  get fdCalcExcludedNpi(): InvestmentHolding[] {
+    return this.fdHoldings.filter((h) => h.status === 'ACTIVE' && isNpi(h));
   }
 
   fdInterest(h: InvestmentHolding): number {
-    return accruedInterest(h, this.fdCalcDate || this.asOnDate);
+    return interestToPost(h, this.fdCalcDate || this.asOnDate);
   }
 
   get fdCalcTotal(): number {
@@ -122,36 +192,39 @@ export class InvestmentInterestComponent {
   }
 
   processFdInterest(): void {
-    const targets = this.fdCalcTargets;
+    const targets = this.fdCalcTargets.filter((h) => this.fdInterest(h) > 0);
     if (targets.length === 0) {
-      this.toast('No FD holdings match the selected filters.');
+      this.toast('No FD holdings have interest due to be posted.');
       return;
     }
-    const newTxns: InvestmentTxn[] = targets.map((h, i) => ({
-      certNo: h.certNo,
-      instrumentType: 'FD',
-      txnType: 'INTEREST',
-      voucherNo: `INV/FD-INT/${(this.fdCalcDate || this.asOnDate).replace(/-/g, '')}-${i + 1}`,
-      txnDate: this.fdCalcDate || this.asOnDate,
-      amount: this.fdInterest(h),
-      particulars: `FD interest calculated - ${h.party}`
-    }));
+    const newTxns: InvestmentTxn[] = targets.map((h, i) => {
+      const amt = this.fdInterest(h);
+      h.interestPosted = this.posted(h) + amt;
+      return {
+        certNo: h.certNo,
+        instrumentType: 'FD',
+        txnType: 'INTEREST',
+        voucherNo: `INV/FD-INT/${(this.fdCalcDate || this.asOnDate).replace(/-/g, '')}-${i + 1}`,
+        txnDate: this.fdCalcDate || this.asOnDate,
+        amount: amt,
+        particulars: `FD interest posted (accrual) - ${h.party}`
+      };
+    });
+    const total = newTxns.reduce((s, t) => s + t.amount, 0);
     this.txns = [
       ...newTxns,
       ...this.txns
     ];
-    this.toast(
-      `FD interest processed for ${targets.length} certificate(s). Total ₹${this.fdCalcTotal.toLocaleString('en-IN')}.`
-    );
+    this.toast(`FD interest posted for ${targets.length} certificate(s). Total ₹${total.toLocaleString('en-IN')}.`);
   }
 
   // -------------------- 02 Govt./Bond Int. Calculation --------------------
   get bondCalcTargets(): InvestmentHolding[] {
+    const base = this.bondHoldings.filter((h) => h.status === 'ACTIVE' && canAccrueInterest(h));
     if (this.bondCalcAll) {
-      return this.bondHoldings.filter((h) => h.status === 'ACTIVE');
+      return base;
     }
-    return this.bondHoldings.filter((h) => {
-      if (h.status !== 'ACTIVE') return false;
+    return base.filter((h) => {
       if (this.bondCalcType && h.instrumentType !== this.bondCalcType) return false;
       if (this.bondCalcScript && h.scriptCode !== this.bondCalcScript) return false;
       if (this.bondCalcDealNo && h.certNo !== this.bondCalcDealNo.trim()) return false;
@@ -159,8 +232,14 @@ export class InvestmentInterestComponent {
     });
   }
 
+  /** NPI Govt/Bond holdings excluded from calculation/posting — interest recognised on cash
+   *  basis only, via the Interest Receive tab. */
+  get bondCalcExcludedNpi(): InvestmentHolding[] {
+    return this.bondHoldings.filter((h) => h.status === 'ACTIVE' && isNpi(h));
+  }
+
   bondInterest(h: InvestmentHolding): number {
-    return accruedInterest(h, this.bondCalcDate || this.asOnDate);
+    return interestToPost(h, this.bondCalcDate || this.asOnDate);
   }
 
   get bondCalcTotal(): number {
@@ -168,29 +247,106 @@ export class InvestmentInterestComponent {
   }
 
   processBondInterest(): void {
-    const targets = this.bondCalcTargets;
+    const targets = this.bondCalcTargets.filter((h) => this.bondInterest(h) > 0);
     if (targets.length === 0) {
-      this.toast('No Govt/Bond holdings match the selected filters.');
+      this.toast('No Govt/Bond holdings have interest due to be posted.');
       return;
     }
-    const newTxns: InvestmentTxn[] = targets.map((h, i) => ({
-      certNo: h.certNo,
-      instrumentType: h.instrumentType,
-      txnType: 'INTEREST',
-      voucherNo: `INV/BOND-INT/${(this.bondCalcDate || this.asOnDate).replace(/-/g, '')}-${i + 1}`,
-      txnDate: this.bondCalcDate || this.asOnDate,
-      amount: this.bondInterest(h),
-      particulars: `Coupon/interest calculated - ${h.scriptName}`
-    }));
+    const newTxns: InvestmentTxn[] = targets.map((h, i) => {
+      const amt = this.bondInterest(h);
+      h.interestPosted = this.posted(h) + amt;
+      return {
+        certNo: h.certNo,
+        instrumentType: h.instrumentType,
+        txnType: 'INTEREST',
+        voucherNo: `INV/BOND-INT/${(this.bondCalcDate || this.asOnDate).replace(/-/g, '')}-${i + 1}`,
+        txnDate: this.bondCalcDate || this.asOnDate,
+        amount: amt,
+        particulars: `Coupon/interest posted (accrual) - ${h.scriptName}`
+      };
+    });
+    const total = newTxns.reduce((s, t) => s + t.amount, 0);
     this.txns = [
       ...newTxns,
       ...this.txns
     ];
-    this.toast(
-      `Interest processed for ${targets.length} holding(s). Total ₹${this.bondCalcTotal.toLocaleString('en-IN')}.`
+    this.toast(`Interest posted for ${targets.length} holding(s). Total ₹${total.toLocaleString('en-IN')}.`);
+  }
+
+  // -------------------- Interest Receivable (all interest-bearing types) --------------------
+  /** Standard holdings with a posted-but-uncollected balance — a genuine "Interest Receivable"
+   *  GL asset. */
+  get receivableRows(): InvestmentHolding[] {
+    return this.allInterestHoldings.filter((h) => canAccrueInterest(h) && this.receivableBalance(h) > 0);
+  }
+
+  /** NPI holdings with interest still accruing in memo/suspense — not a GL asset, shown
+   *  separately so the treasury desk can see what cash-basis income is outstanding. */
+  get suspenseRows(): InvestmentHolding[] {
+    return this.allInterestHoldings.filter((h) => isNpi(h) && this.suspense(h) > 0);
+  }
+
+  get totalReceivable(): number {
+    return this.receivableRows.reduce((s, h) => s + this.receivableBalance(h), 0);
+  }
+
+  get totalSuspense(): number {
+    return this.suspenseRows.reduce((s, h) => s + this.suspense(h), 0);
+  }
+
+  // -------------------- Interest Receive (cash receipt, all interest-bearing types) --------------------
+  /** Everything with money outstanding to collect — Standard holdings against their posted
+   *  receivable, and NPI holdings against their notional suspense (cash-basis recognition). */
+  get receiveTargets(): InvestmentHolding[] {
+    return this.allInterestHoldings.filter((h) =>
+      canAccrueInterest(h) ? this.receivableBalance(h) > 0 : this.suspense(h) > 0
     );
   }
 
+  outstandingFor(h: InvestmentHolding): number {
+    return canAccrueInterest(h) ? this.receivableBalance(h) : this.suspense(h);
+  }
+
+  get receivedLog(): InvestmentTxn[] {
+    return this.txns.filter((t) => t.txnType === 'INTEREST_RECEIVED');
+  }
+
+  get receivedLogTotal(): number {
+    return this.receivedLog.reduce((s, t) => s + t.amount, 0);
+  }
+
+  receiveInterest(h: InvestmentHolding): void {
+    const draft = this.receiveDrafts[h.certNo];
+    if (!draft || draft <= 0) {
+      this.toast('Enter a valid amount to receive.');
+      return;
+    }
+    let amt = draft;
+    let particulars: string;
+    if (canAccrueInterest(h)) {
+      amt = Math.min(draft, this.receivableBalance(h));
+      h.interestReceived = this.received(h) + amt;
+      particulars = `Interest received against posted receivable - ${h.scriptName || h.party}`;
+    } else {
+      h.interestReceived = this.received(h) + amt;
+      particulars = `Interest received on cash basis (${this.provisionLabel(h)}) - ${h.scriptName || h.party}`;
+    }
+    this.txns = [
+      {
+        certNo: h.certNo,
+        instrumentType: h.instrumentType,
+        txnType: 'INTEREST_RECEIVED',
+        voucherNo: `INV/INT-RCV/${h.certNo}-${this.receivedLog.length + 1}`,
+        txnDate: this.asOnDate,
+        amount: amt,
+        particulars
+      },
+      ...this.txns
+    ];
+    this.toast(`₹${amt.toLocaleString('en-IN')} interest received for ${h.certNo}.`);
+    delete this.receiveDrafts[h.certNo];
+  }
+
   // -------------------- 03 Government Bond Int Register --------------------
   get bondIntRegister(): InvestmentTxn[] {
     return this.txns.filter(
@@ -236,6 +392,297 @@ export class InvestmentInterestComponent {
     return this.fdRegister.reduce((s, h) => s + this.accrued(h), 0);
   }
 
+  // -------------------- Export to Excel --------------------
+  private txnExportRow(t: InvestmentTxn): (string | number | null)[] {
+    return [
+      t.txnDate,
+      t.voucherNo,
+      t.certNo,
+      t.instrumentType,
+      t.particulars,
+      t.amount
+    ];
+  }
+
+  private exportSheets(): ExportSheetSpec[] {
+    const subtitle = `As on ${this.asOnDate}`;
+    const txnHeaders = [
+      'Date',
+      'Voucher No',
+      'Cert No',
+      'Type',
+      'Particulars',
+      'Amount'
+    ];
+    const txnWidths = [
+      14,
+      22,
+      14,
+      14,
+      42,
+      16
+    ];
+    const one = (
+      sheetName: string,
+      title: string,
+      headers: string[],
+      widths: number[],
+      rows: (string | number | null)[][]
+    ): ExportSheetSpec[] => [
+      { sheetName, title, subtitle, headers, widths, rows }];
+
+    switch (this.activeTab) {
+      case 'receivable': {
+        const sheets: ExportSheetSpec[] = [
+          {
+            sheetName: 'Interest Receivable',
+            title: 'Interest Receivable — Posted but Not Yet Collected',
+            subtitle,
+            headers: [
+              'Cert No',
+              'Script / Party',
+              'Type',
+              'Status',
+              'Interest Posted',
+              'Interest Received',
+              'Receivable Balance'
+            ],
+            widths: [
+              14,
+              30,
+              16,
+              16,
+              16,
+              16,
+              18
+            ],
+            rows: this.receivableRows.map((h) => [
+              h.certNo,
+              h.scriptName || h.party,
+              this.instrumentLabel(h.instrumentType),
+              this.provisionLabel(h),
+              this.posted(h),
+              this.received(h),
+              this.receivableBalance(h)
+            ])
+          }
+        ];
+        if (this.suspenseRows.length > 0) {
+          sheets.push({
+            sheetName: 'NPI Suspense',
+            title: 'Non-Performing Investments — Interest Held in Suspense',
+            subtitle,
+            headers: [
+              'Cert No',
+              'Script / Party',
+              'Type',
+              'Status',
+              'Provision Required',
+              'Interest in Suspense'
+            ],
+            widths: [
+              14,
+              30,
+              16,
+              16,
+              16,
+              18
+            ],
+            rows: this.suspenseRows.map((h) => [
+              h.certNo,
+              h.scriptName || h.party,
+              this.instrumentLabel(h.instrumentType),
+              this.provisionLabel(h),
+              this.provisionRequired(h),
+              this.suspense(h)
+            ])
+          });
+        }
+        return sheets;
+      }
+      case 'fdCalc':
+        return one(
+          'FD Interest Calc',
+          'FD Interest Calculation & Post',
+          [
+            'Cert No',
+            'Party',
+            'Face Value',
+            'Rate',
+            'Frequency',
+            'Interest'
+          ],
+          [
+            14,
+            30,
+            16,
+            10,
+            14,
+            16
+          ],
+          this.fdCalcTargets.map((h) => [
+            h.certNo,
+            h.party,
+            h.faceValue,
+            h.interestRate,
+            h.interestFreq,
+            this.fdInterest(h)
+          ])
+        );
+      case 'bondCalc':
+        return one(
+          'Bond Interest Calc',
+          'Govt./Bond Interest Calculation & Post',
+          [
+            'Cert No',
+            'Script',
+            'Type',
+            'Face Value',
+            'Rate',
+            'Frequency',
+            'Interest'
+          ],
+          [
+            14,
+            30,
+            16,
+            16,
+            10,
+            14,
+            16
+          ],
+          this.bondCalcTargets.map((h) => [
+            h.certNo,
+            h.scriptName,
+            this.instrumentLabel(h.instrumentType),
+            h.faceValue,
+            h.interestRate,
+            h.interestFreq,
+            this.bondInterest(h)
+          ])
+        );
+      case 'receive': {
+        const sheets: ExportSheetSpec[] = [
+          {
+            sheetName: 'Receive Targets',
+            title: 'Interest Receive — Outstanding for Collection',
+            subtitle,
+            headers: [
+              'Cert No',
+              'Script / Party',
+              'Type',
+              'Status',
+              'Outstanding'
+            ],
+            widths: [
+              14,
+              30,
+              16,
+              16,
+              16
+            ],
+            rows: this.receiveTargets.map((h) => [
+              h.certNo,
+              h.scriptName || h.party,
+              this.instrumentLabel(h.instrumentType),
+              this.provisionLabel(h),
+              this.outstandingFor(h)
+            ])
+          }
+        ];
+        if (this.receivedLog.length > 0) {
+          sheets.push({
+            sheetName: 'Received Log',
+            title: 'Interest Received Log',
+            subtitle,
+            headers: txnHeaders,
+            widths: txnWidths,
+            rows: this.receivedLog.map((t) => this.txnExportRow(t))
+          });
+        }
+        return sheets;
+      }
+      case 'bondIntRegister':
+        return one(
+          'Govt Bond Int Register',
+          'Government Bond Interest Register',
+          txnHeaders,
+          txnWidths,
+          this.bondIntRegister.map((t) => this.txnExportRow(t))
+        );
+      case 'fdIntRegister':
+        return one(
+          'FD Interest Register',
+          'FD Interest Register',
+          txnHeaders,
+          txnWidths,
+          this.fdIntRegister.map((t) => this.txnExportRow(t))
+        );
+      case 'fdRegister':
+        return one(
+          'FD Register',
+          'FD Register',
+          [
+            'Cert No',
+            'Party',
+            'Sub Type',
+            'Face Value',
+            'Rate',
+            'Frequency',
+            'Deposit Date',
+            'Maturity Date',
+            'Days Left',
+            'Accrued Interest',
+            'Maturity Value',
+            'Status'
+          ],
+          [
+            14,
+            26,
+            16,
+            16,
+            10,
+            14,
+            14,
+            14,
+            12,
+            16,
+            16,
+            12
+          ],
+          this.fdRegister.map((h) => [
+            h.certNo,
+            h.party,
+            h.subType,
+            h.faceValue,
+            h.interestRate,
+            h.interestFreq,
+            h.purchaseDate,
+            h.maturityDate,
+            this.daysLeft(h),
+            this.accrued(h),
+            this.maturity(h),
+            h.status
+          ])
+        );
+      default:
+        return one('Interest', 'Investment Interest', [], [], []);
+    }
+  }
+
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      await exportWorkbook(this.exportSheets(), `Investment-Interest-${this.activeTab}-${this.asOnDate}`);
+      this.toast('Exported.');
+    } catch (err) {
+      console.error('Investment Interest export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
   private toast(msg: string): void {
     this.toastMsg = msg;
     this.toastVisible = true;

src/app/investment/investment-masters/investment-masters.component.html

@@ -16,6 +16,11 @@
         Market Detail masters.
       </p>
     </div>
+    <div class="pg-toolbar">
+      <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+        {{ generating ? 'Exporting…' : 'Export to Excel' }}
+      </button>
+    </div>
   </header>
 
   <div class="cctr-tabs">

src/app/investment/investment-masters/investment-masters.component.ts

@@ -32,6 +32,7 @@ import {
   LienReason,
   InstrumentType
 } from '../investment-data';
+import { exportWorkbook, ExportSheetSpec } from '../investment-export';
 
 type MasterTab =
   | 'party'
@@ -85,6 +86,20 @@ export class InvestmentMastersComponent {
     'SHARE'
   ];
 
+  private readonly masterLabels: Record<MasterTab, string> = {
+    party: 'Bank / Party Master',
+    script: 'Script Master',
+    subtype: 'SubType Master',
+    broker: 'Broker Master',
+    control: 'Control Parameter',
+    dailyscript: 'Daily Script Master',
+    lien: 'LIEN Reason Master',
+    mfproduct: 'Mutual Fund Product Master',
+    sglbank: 'SGL Bank Master',
+    marketdetail: 'Script Market Detail'
+  };
+
+  generating = false;
   toastMsg = '';
   toastVisible = false;
   private toastTimer: ReturnType<typeof setTimeout> | undefined;
@@ -251,6 +266,244 @@ export class InvestmentMastersComponent {
     this.toast('Daily script rate added.');
   }
 
+  // -------------------- Export to Excel --------------------
+  private exportSheets(): ExportSheetSpec[] {
+    const title = this.masterLabels[this.activeTab];
+    const one = (headers: string[], widths: number[], rows: (string | number | null)[][]): ExportSheetSpec[] => [
+      { sheetName: title, title, headers, widths, rows }];
+
+    switch (this.activeTab) {
+      case 'party':
+        return one(
+          [
+            'Party Code',
+            'Party Name',
+            'Type',
+            'PAN No'
+          ],
+          [
+            12,
+            30,
+            16,
+            14
+          ],
+          this.parties.map((p) => [
+            p.partyCode,
+            p.partyName,
+            p.partyType,
+            p.panNo
+          ])
+        );
+      case 'script':
+        return one(
+          [
+            'Script Code',
+            'Script Name',
+            'Instrument',
+            'ISIN',
+            'Face Value/Unit'
+          ],
+          [
+            16,
+            30,
+            16,
+            16,
+            16
+          ],
+          this.scripts.map((s) => [
+            s.scriptCode,
+            s.scriptName,
+            s.instrumentType,
+            s.isin,
+            s.faceValuePerUnit
+          ])
+        );
+      case 'subtype':
+        return one(
+          [
+            'Code',
+            'Sub Type',
+            'Instrument'
+          ],
+          [
+            10,
+            24,
+            16
+          ],
+          this.subTypes.map((s) => [
+            s.subTypeCode,
+            s.subTypeName,
+            s.instrumentType
+          ])
+        );
+      case 'broker':
+        return one(
+          [
+            'Broker Code',
+            'Broker Name',
+            'Contact',
+            'Empanelled On',
+            'Status'
+          ],
+          [
+            14,
+            30,
+            16,
+            16,
+            12
+          ],
+          this.brokers.map((b) => [
+            b.brokerCode,
+            b.brokerName,
+            b.contactNo,
+            b.empanelledOn,
+            b.status
+          ])
+        );
+      case 'control':
+        return one(
+          [
+            'Parameter',
+            'Value',
+            'Description'
+          ],
+          [
+            26,
+            14,
+            40
+          ],
+          this.controlParams.map((c) => [
+            c.paramName,
+            c.paramValue,
+            c.description
+          ])
+        );
+      case 'dailyscript':
+        return one(
+          [
+            'Rate Date',
+            'Script Code',
+            'Script Name',
+            'Open',
+            'High',
+            'Low',
+            'Close'
+          ],
+          [
+            14,
+            16,
+            26,
+            12,
+            12,
+            12,
+            12
+          ],
+          this.dailyScriptRates.map((r) => [
+            r.rateDate,
+            r.scriptCode,
+            r.scriptName,
+            r.openRate,
+            r.highRate,
+            r.lowRate,
+            r.closeRate
+          ])
+        );
+      case 'lien':
+        return one(
+          [
+            'Reason Code',
+            'Description'
+          ],
+          [
+            14,
+            40
+          ],
+          this.lienReasons.map((l) => [
+            l.reasonCode,
+            l.reasonDescription
+          ])
+        );
+      case 'mfproduct':
+        return one(
+          [
+            'Product Code',
+            'Product Name',
+            'AMC',
+            'Category',
+            'Risk'
+          ],
+          [
+            14,
+            30,
+            24,
+            20,
+            12
+          ],
+          this.mfProducts.map((m) => [
+            m.productCode,
+            m.productName,
+            m.amcName,
+            m.category,
+            m.riskLevel
+          ])
+        );
+      case 'sglbank':
+        return one(
+          [
+            'SGL Code',
+            'Bank Name',
+            'Branch'
+          ],
+          [
+            14,
+            30,
+            24
+          ],
+          this.sglBanks.map((s) => [
+            s.sglCode,
+            s.bankName,
+            s.branch
+          ])
+        );
+      case 'marketdetail':
+        return one(
+          [
+            'Script Code',
+            'Market Price',
+            'As On',
+            'YTM %'
+          ],
+          [
+            16,
+            16,
+            14,
+            12
+          ],
+          this.marketDetails.map((m) => [
+            m.scriptCode,
+            m.marketPrice,
+            m.asOnDate,
+            m.ytm
+          ])
+        );
+      default:
+        return one([], [], []);
+    }
+  }
+
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      await exportWorkbook(this.exportSheets(), `Investment-${this.masterLabels[this.activeTab]}`);
+      this.toast(`${this.masterLabels[this.activeTab]} exported.`);
+    } catch (err) {
+      console.error('Investment Masters export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
   private toast(msg: string): void {
     this.toastMsg = msg;
     this.toastVisible = true;

src/app/investment/investment-reports/investment-reports.component.html

@@ -16,6 +16,11 @@
         same holdings/transactions used by the Entry screens.
       </p>
     </div>
+    <div class="pg-toolbar">
+      <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+        {{ generating ? 'Exporting…' : 'Export to Excel' }}
+      </button>
+    </div>
   </header>
 
   <div class="cctr-tabs">
@@ -692,3 +697,5 @@
     </div>
   }
 </div>
+
+<div class="inv-toast" [class.show]="toastVisible">{{ toastMsg }}</div>

src/app/investment/investment-reports/investment-reports.component.ts

@@ -27,6 +27,7 @@ import {
   daysToMaturity,
   todayDDMMYYYY
 } from '../investment-data';
+import { exportWorkbook, ExportSheetSpec } from '../investment-export';
 
 type ReportGroup = 'balance' | 'ledger' | 'maturity' | 'portfolio';
 
@@ -50,6 +51,11 @@ export class InvestmentReportsComponent {
   activeReport = 'govtSecBalance';
   asOnDate = todayDDMMYYYY();
 
+  generating = false;
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: ReturnType<typeof setTimeout> | undefined;
+
   setGroup(group: ReportGroup, defaultReport: string): void {
     this.activeGroup = group;
     this.activeReport = defaultReport;
@@ -244,4 +250,364 @@ export class InvestmentReportsComponent {
   get portfolioTotalMaturity(): number {
     return this.portfolioSummary.reduce((s, r) => s + r.maturityValue, 0);
   }
+
+  // -------------------- Export to Excel --------------------
+  private readonly holdingsExportHeaders = [
+    'Cert No',
+    'Script / Party',
+    'Sub Type',
+    'Units',
+    'Face Value',
+    'Purchase Rate',
+    'Interest Rate',
+    'Purchase Date',
+    'Maturity Date',
+    'Accrued Interest',
+    'Maturity Value',
+    'Status'
+  ];
+  private readonly holdingsExportWidths = [
+    14,
+    30,
+    16,
+    12,
+    16,
+    14,
+    12,
+    14,
+    14,
+    16,
+    16,
+    12
+  ];
+  private holdingsExportRow(h: InvestmentHolding): (string | number | null)[] {
+    return [
+      h.certNo,
+      h.scriptName || h.party,
+      h.subType,
+      h.units,
+      h.faceValue,
+      h.purchaseRate,
+      h.interestRate,
+      h.purchaseDate,
+      h.maturityDate,
+      this.accrued(h),
+      this.maturity(h),
+      h.status
+    ];
+  }
+
+  private readonly txnExportHeaders = [
+    'Date',
+    'Voucher No',
+    'Cert No',
+    'Type',
+    'Particulars',
+    'Amount'
+  ];
+  private readonly txnExportWidths = [
+    14,
+    22,
+    14,
+    14,
+    42,
+    16
+  ];
+  private txnExportRow(t: InvestmentTxn): (string | number | null)[] {
+    return [
+      t.txnDate,
+      t.voucherNo,
+      t.certNo,
+      t.txnType,
+      t.particulars,
+      t.amount
+    ];
+  }
+
+  private exportSheets(): ExportSheetSpec[] {
+    const subtitle = `As on ${this.asOnDate}`;
+    const one = (
+      sheetName: string,
+      title: string,
+      headers: string[],
+      widths: number[],
+      rows: (string | number | null)[][]
+    ): ExportSheetSpec[] => [
+      { sheetName, title, subtitle, headers, widths, rows }];
+
+    switch (this.activeReport) {
+      case 'govtSecBalance':
+        return one(
+          'Govt Sec Balance',
+          'Govt Security Balance Report',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.govtSecHoldings.map((h) => this.holdingsExportRow(h))
+        );
+      case 'shareBalance':
+        return one(
+          'Share Balance',
+          'Share Balance Report',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.shareHoldings.map((h) => this.holdingsExportRow(h))
+        );
+      case 'fdrBalance':
+        return one(
+          'FDR Balance',
+          'FDR Balance Report',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.fdHoldings.map((h) => this.holdingsExportRow(h))
+        );
+      case 'bankInvList':
+        return one(
+          'Bank Investment List',
+          'Bank Investment List',
+          [
+            'Party',
+            'Holdings',
+            'Total Face Value'
+          ],
+          [
+            30,
+            14,
+            18
+          ],
+          this.bankInvestmentList.map((r) => [
+            r.party,
+            r.count,
+            r.totalFaceValue
+          ])
+        );
+      case 'fdLedger':
+        return one(
+          'FD Ledger',
+          'FD Ledger',
+          this.txnExportHeaders,
+          this.txnExportWidths,
+          this.fdTxns.map((t) => this.txnExportRow(t))
+        );
+      case 'bondLedger':
+        return one(
+          'Govt-Bond Ledger',
+          'Govt/Bond Ledger',
+          this.txnExportHeaders,
+          this.txnExportWidths,
+          this.bondTxns.map((t) => this.txnExportRow(t))
+        );
+      case 'shareLedger':
+        return one(
+          'Share Ledger',
+          'Share Ledger',
+          this.txnExportHeaders,
+          this.txnExportWidths,
+          this.shareTxns.map((t) => this.txnExportRow(t))
+        );
+      case 'amortizeLedger':
+        return one(
+          'Amortize Ledger',
+          'Amortize Ledger',
+          this.txnExportHeaders,
+          this.txnExportWidths,
+          this.amortizeTxns.map((t) => this.txnExportRow(t))
+        );
+      case 'dealSlip':
+        return one(
+          'Deal Slip',
+          'Deal Slip Register',
+          this.txnExportHeaders,
+          this.txnExportWidths,
+          this.dealSlips.map((t) => this.txnExportRow(t))
+        );
+      case 'intDueRegister':
+        return one(
+          'Interest Due Register',
+          'Interest Due Register (Non-Cumulative Holdings)',
+          [
+            ...this.holdingsExportHeaders,
+            'Due Amount'
+          ],
+          [
+            ...this.holdingsExportWidths,
+            16
+          ],
+          this.interestDueRegister.map((h) => [
+            ...this.holdingsExportRow(h),
+            h.dueAmount
+          ])
+        );
+      case 'slrRegister':
+        return one(
+          'SLR Bond Register',
+          'SLR Bond Register',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.slrBondRegister.map((h) => this.holdingsExportRow(h))
+        );
+      case 'pendingReceived':
+        return [
+          {
+            sheetName: 'Received Interest',
+            title: 'Received Interest / Dividend',
+            subtitle,
+            headers: this.txnExportHeaders,
+            widths: this.txnExportWidths,
+            rows: this.receivedInterestTxns.map((t) => this.txnExportRow(t))
+          },
+          {
+            sheetName: 'Pending Interest',
+            title: 'Pending Interest (Not Yet Posted)',
+            subtitle,
+            headers: this.holdingsExportHeaders,
+            widths: this.holdingsExportWidths,
+            rows: this.pendingInterestHoldings.map((h) => this.holdingsExportRow(h))
+          }
+        ];
+      case 'maturedFd':
+        return one(
+          'Matured FD',
+          'List of Matured FD',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.maturedFdList.map((h) => this.holdingsExportRow(h))
+        );
+      case 'maturingList':
+        return one(
+          'Maturity List',
+          'Govt Security / FD Maturity List',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.maturingList.map((h) => this.holdingsExportRow(h))
+        );
+      case 'maturityPattern':
+        return one(
+          'Maturity Pattern',
+          'Maturity Pattern Register',
+          [
+            'Bucket',
+            'Holdings',
+            'Face Value'
+          ],
+          [
+            22,
+            14,
+            18
+          ],
+          this.maturityBuckets.map((b) => [
+            b.label,
+            b.count,
+            b.faceValue
+          ])
+        );
+      case 'govtSecList':
+        return one(
+          'Govt Security List',
+          'Govt Security List',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.govtSecList.map((h) => this.holdingsExportRow(h))
+        );
+      case 'fdSecList':
+        return one(
+          'FD Security List',
+          'FD Security List',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.fdSecList.map((h) => this.holdingsExportRow(h))
+        );
+      case 'shareSecList':
+        return one(
+          'Share Security List',
+          'Share Security List',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.shareSecList.map((h) => this.holdingsExportRow(h))
+        );
+      case 'mfList':
+        return one(
+          'Mutual Fund List',
+          'Mutual Fund List',
+          this.holdingsExportHeaders,
+          this.holdingsExportWidths,
+          this.mutualFundList.map((h) => this.holdingsExportRow(h))
+        );
+      case 'shiftingReport':
+        return one(
+          'Shifting Report',
+          'Shifting Report — SLR Market Deviation ≥ 1%',
+          [
+            'Cert No',
+            'Script',
+            'Purchase Rate',
+            'Market Price',
+            'Deviation %'
+          ],
+          [
+            14,
+            30,
+            16,
+            16,
+            14
+          ],
+          this.shiftingCandidates.map((x) => [
+            x.certNo,
+            x.scriptName,
+            x.purchaseRate,
+            x.marketPrice,
+            x.deviationPct
+          ])
+        );
+      case 'portfolio':
+        return one(
+          'Portfolio',
+          'Investment Portfolio — Consolidated Summary',
+          [
+            'Instrument Type',
+            'Holdings',
+            'Face Value',
+            'Accrued Interest',
+            'Maturity Value'
+          ],
+          [
+            24,
+            12,
+            18,
+            18,
+            18
+          ],
+          this.portfolioSummary.map((p) => [
+            p.label,
+            p.count,
+            p.faceValue,
+            p.accrued,
+            p.maturityValue
+          ])
+        );
+      default:
+        return one('Report', 'Investment Report', this.holdingsExportHeaders, this.holdingsExportWidths, []);
+    }
+  }
+
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      await exportWorkbook(this.exportSheets(), `Investment-${this.activeReport}-${this.asOnDate}`);
+      this.toast('Report exported.');
+    } catch (err) {
+      console.error('Investment report export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  private toast(msg: string): void {
+    this.toastMsg = msg;
+    this.toastVisible = true;
+    if (this.toastTimer) {
+      clearTimeout(this.toastTimer);
+    }
+    this.toastTimer = setTimeout(() => (this.toastVisible = false), 3200);
+  }
 }

src/app/investment/investment-shared.scss

@@ -128,6 +128,32 @@
     color: #b91c1c;
     border: 1px solid #fecaca;
   }
+
+  // Investment-provisioning classification (Non-Performing Investment) — same severity ramp as
+  // the NPA module's stage badges, kept local since it colours a different status field here.
+  &--standard {
+    background: #f0fdf4;
+    color: #15803d;
+    border: 1px solid #bbf7d0;
+  }
+
+  &--sub_standard {
+    background: #fef2f2;
+    color: #dc2626;
+    border: 1px solid #fecaca;
+  }
+
+  &--doubtful {
+    background: #fdf2f8;
+    color: #9d174d;
+    border: 1px solid #fbcfe8;
+  }
+
+  &--loss {
+    background: #1f2937;
+    color: #f9fafb;
+    border: 1px solid #1f2937;
+  }
 }
 
 .inv-form-grid {

src/app/investment/share-investment/share-investment.component.html

@@ -15,6 +15,13 @@
         Equity and cooperative-society share holdings — Purchase, Dividend, Sell and Write-off entries.
       </p>
     </div>
+    @if (activeTab === 'holdings') {
+      <div class="pg-toolbar">
+        <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+          {{ generating ? 'Exporting…' : 'Export to Excel' }}
+        </button>
+      </div>
+    }
   </header>
 
   <div class="cctr-tabs">

src/app/investment/share-investment/share-investment.component.ts

@@ -10,6 +10,7 @@ import { Component } from '@angular/core';
 import { CommonModule } from '@angular/common';
 import { FormsModule } from '@angular/forms';
 import { SHARE_HOLDINGS, ALL_TXNS, InvestmentHolding, InvestmentTxn, todayDDMMYYYY } from '../investment-data';
+import { exportWorkbook } from '../investment-export';
 
 type ShareTab = 'holdings' | 'purchase' | 'dividend' | 'sell' | 'writeoff';
 
@@ -50,6 +51,7 @@ export class ShareInvestmentComponent {
   holdings: InvestmentHolding[] = [...SHARE_HOLDINGS];
   txns: InvestmentTxn[] = ALL_TXNS.filter((t) => t.instrumentType === 'SHARE');
 
+  generating = false;
   toastMsg = '';
   toastVisible = false;
   private toastTimer: ReturnType<typeof setTimeout> | undefined;
@@ -252,6 +254,59 @@ export class ShareInvestmentComponent {
     return `inv-badge inv-badge--${h.status.toLowerCase()}`;
   }
 
+  // -------------------- Export to Excel (Holdings register) --------------------
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      await exportWorkbook(
+        [
+          {
+            sheetName: 'Share Holdings',
+            title: 'Share Holdings Register',
+            subtitle: `As on ${this.asOnDate}`,
+            headers: [
+              'Cert No',
+              'Script',
+              'Party',
+              'Units',
+              'Purchase Rate',
+              'Face Value',
+              'Purchase Date',
+              'Status'
+            ],
+            widths: [
+              14,
+              24,
+              22,
+              12,
+              14,
+              16,
+              14,
+              12
+            ],
+            rows: this.holdings.map((h) => [
+              h.certNo,
+              h.scriptName,
+              h.party,
+              h.units,
+              h.purchaseRate,
+              h.faceValue,
+              h.purchaseDate,
+              h.status
+            ])
+          }
+        ],
+        `Share-Holdings-${this.asOnDate}`
+      );
+      this.toast('Share Holdings exported.');
+    } catch (err) {
+      console.error('Share Holdings export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
   private toast(msg: string): void {
     this.toastMsg = msg;
     this.toastVisible = true;

src/app/npa/npa-data.ts

@@ -79,6 +79,26 @@ export interface RecoveryTxn {
   mode: string;
 }
 
+/** One entry in an account's collection/recovery journey — the real-world touchpoints a CBS
+ *  Recovery Management System logs against an overdue loan, in the order they actually happened. */
+export type RecoveryEventType =
+  | 'SMS Reminder'
+  | 'IVR / Auto Call'
+  | 'Tele-calling'
+  | 'Overdue Call'
+  | 'Field Visit'
+  | 'Formal Overdue Letter'
+  | 'Recovery Agent Assigned'
+  | 'Demand Notice'
+  | 'Payment Received';
+
+export interface RecoveryEvent {
+  date: string;
+  type: RecoveryEventType;
+  channel: string;
+  remarks: string;
+}
+
 export interface LoanAccount {
   accountNo: string;
   customerName: string;
@@ -88,6 +108,7 @@ export interface LoanAccount {
   productCode: string;
   productName: string;
   secured: boolean;
+  repaymentType: RepaymentType;
   sanctionedAmount: number;
   disbursementDate: string;
   interestRate: number;
@@ -96,11 +117,27 @@ export interface LoanAccount {
   overdueDays: number;
   overdueDaysQuarterAgo: number;
   collateralValue: number;
+  /** Current estimated market value of the pledged security — can run above or below
+   *  `collateralValue` (the value recorded at sanction/last valuation), which is exactly what the
+   *  Exception Check / Agriculture-Gold Market Value reports exist to catch. 0 for unsecured loans. */
+  collateralMarketValue: number;
+  /** Fixed EMI for an EMI-repayment loan (standard reducing-balance formula on the sanctioned
+   *  amount and tenure) — 0 for OVERDRAWN/BULLET loans, which aren't due on a fixed instalment. */
+  emiAmount: number;
+  /** Drawing limit for an OVERDRAWN (CC/OD/KCC) account — kept below the sanctioned amount by a
+   *  margin, same as a real cash-credit facility. 0 for EMI/BULLET loans. */
+  drawingPower: number;
+  /** Bullet-repayment due date (principal falls due in full on this date) — '—' for EMI/OVERDRAWN
+   *  loans, which don't have a single bullet maturity. */
+  maturityDate: string;
   lastPaymentDate: string;
   isLossAsset: boolean;
   isRestructured: boolean;
   provisionCoverageRatio: number;
   recoveries: RecoveryTxn[];
+  /** Chronological log of collection touchpoints (SMS/call/visit/notice) plus actual recoveries —
+   *  empty for an account that has never gone overdue. */
+  collectionTimeline: RecoveryEvent[];
   /** '—' for Standard/SMA accounts — only NPA accounts are actually assigned a reason. */
   npaReason: string;
   /** '—' for Standard accounts — SMA and NPA accounts get a recovery officer assigned for follow-up. */
@@ -174,6 +211,17 @@ export const BRANCHES: BranchMaster[] = [
   { code: 'BR08', name: 'Kolhapur Branch' }
 ];
 
+/** How the loan is contractually repaid — drives the Recovery Management System's per-type
+ *  overdue check (EMI shortfall / drawing-power breach / bullet-maturity lapse) and the
+ *  Expected-vs-Actual Recovery figures, since each type is "due" on a different basis. */
+export type RepaymentType = 'EMI' | 'OVERDRAWN' | 'BULLET';
+
+export const REPAYMENT_TYPE_LABELS: Record<RepaymentType, string> = {
+  EMI: 'Term Loan (EMI)',
+  OVERDRAWN: 'Overdrawn (CC / OD)',
+  BULLET: 'Bullet Repayment'
+};
+
 interface ProductMaster {
   code: string;
   name: string;
@@ -182,6 +230,11 @@ interface ProductMaster {
   maxAmt: number;
   minRate: number;
   maxRate: number;
+  repaymentType: RepaymentType;
+  /** Sanctioned tenure in months — drives the EMI formula for EMI-type products and the
+   *  bullet maturity date for BULLET-type products. Renewal cycle (not a repayment schedule)
+   *  for OVERDRAWN/revolving products. */
+  tenureMonths: number;
 }
 export const LOAN_PRODUCTS: ProductMaster[] = [
   {
@@ -191,15 +244,87 @@ export const LOAN_PRODUCTS: ProductMaster[] = [
     minAmt: 500000,
     maxAmt: 5000000,
     minRate: 11,
-    maxRate: 13.5
+    maxRate: 13.5,
+    repaymentType: 'OVERDRAWN',
+    tenureMonths: 12
+  },
+  {
+    code: '02',
+    name: 'Term Loan - MSME',
+    secured: true,
+    minAmt: 300000,
+    maxAmt: 3000000,
+    minRate: 11,
+    maxRate: 14,
+    repaymentType: 'EMI',
+    tenureMonths: 60
+  },
+  {
+    code: '03',
+    name: 'Housing Loan',
+    secured: true,
+    minAmt: 1000000,
+    maxAmt: 4000000,
+    minRate: 8.5,
+    maxRate: 10.5,
+    repaymentType: 'EMI',
+    tenureMonths: 180
+  },
+  {
+    code: '04',
+    name: 'Vehicle Loan',
+    secured: true,
+    minAmt: 300000,
+    maxAmt: 1500000,
+    minRate: 9,
+    maxRate: 11.5,
+    repaymentType: 'EMI',
+    tenureMonths: 84
+  },
+  {
+    code: '05',
+    name: 'Gold Loan',
+    secured: true,
+    minAmt: 50000,
+    maxAmt: 1000000,
+    minRate: 9,
+    maxRate: 12,
+    repaymentType: 'BULLET',
+    tenureMonths: 12
+  },
+  {
+    code: '06',
+    name: 'Kisan Credit Card',
+    secured: true,
+    minAmt: 100000,
+    maxAmt: 500000,
+    minRate: 7,
+    maxRate: 9,
+    repaymentType: 'OVERDRAWN',
+    tenureMonths: 12
+  },
+  {
+    code: '07',
+    name: 'Personal Loan',
+    secured: false,
+    minAmt: 50000,
+    maxAmt: 500000,
+    minRate: 13,
+    maxRate: 16,
+    repaymentType: 'EMI',
+    tenureMonths: 36
+  },
+  {
+    code: '08',
+    name: 'Education Loan',
+    secured: false,
+    minAmt: 200000,
+    maxAmt: 1500000,
+    minRate: 10,
+    maxRate: 12,
+    repaymentType: 'EMI',
+    tenureMonths: 84
   },
-  { code: '02', name: 'Term Loan - MSME', secured: true, minAmt: 300000, maxAmt: 3000000, minRate: 11, maxRate: 14 },
-  { code: '03', name: 'Housing Loan', secured: true, minAmt: 1000000, maxAmt: 4000000, minRate: 8.5, maxRate: 10.5 },
-  { code: '04', name: 'Vehicle Loan', secured: true, minAmt: 300000, maxAmt: 1500000, minRate: 9, maxRate: 11.5 },
-  { code: '05', name: 'Gold Loan', secured: true, minAmt: 50000, maxAmt: 1000000, minRate: 9, maxRate: 12 },
-  { code: '06', name: 'Kisan Credit Card', secured: true, minAmt: 100000, maxAmt: 500000, minRate: 7, maxRate: 9 },
-  { code: '07', name: 'Personal Loan', secured: false, minAmt: 50000, maxAmt: 500000, minRate: 13, maxRate: 16 },
-  { code: '08', name: 'Education Loan', secured: false, minAmt: 200000, maxAmt: 1500000, minRate: 10, maxRate: 12 },
   {
     code: '09',
     name: 'SHG / Micro Finance Loan',
@@ -207,7 +332,9 @@ export const LOAN_PRODUCTS: ProductMaster[] = [
     minAmt: 20000,
     maxAmt: 200000,
     minRate: 12,
-    maxRate: 14
+    maxRate: 14,
+    repaymentType: 'EMI',
+    tenureMonths: 24
   },
   {
     code: '10',
@@ -216,7 +343,9 @@ export const LOAN_PRODUCTS: ProductMaster[] = [
     minAmt: 500000,
     maxAmt: 2500000,
     minRate: 11,
-    maxRate: 13
+    maxRate: 13,
+    repaymentType: 'OVERDRAWN',
+    tenureMonths: 12
   }
 ];
 
@@ -345,6 +474,113 @@ function pickBucket(): StageBucket {
   return BUCKETS[0];
 }
 
+/** Standard reducing-balance EMI formula on the original sanctioned amount and tenure — the same
+ *  fixed instalment the loan was actually sanctioned with, not something recomputed off the
+ *  current (partly-repaid) outstanding balance. */
+function calcEmi(principal: number, annualRatePct: number, tenureMonths: number): number {
+  const r = annualRatePct / 12 / 100;
+  if (r === 0) {
+    return round(principal / tenureMonths);
+  }
+  const factor = Math.pow(1 + r, tenureMonths);
+  return round((principal * r * factor) / (factor - 1));
+}
+
+interface TimelineCheckpoint {
+  atDay: number;
+  type: RecoveryEventType;
+  channel: string;
+  remarks: string;
+}
+
+/** The real-world escalation ladder a CBS Recovery Management System runs an overdue account
+ *  through — each checkpoint only fires once the account has actually been overdue that long, so
+ *  a 10-day-overdue account shows just the SMS/call steps while a 200-day NPA shows the full
+ *  ladder up to the demand notice. */
+const TIMELINE_CHECKPOINTS: TimelineCheckpoint[] = [
+  {
+    atDay: 3,
+    type: 'SMS Reminder',
+    channel: 'SMS Gateway',
+    remarks: 'Auto SMS reminder sent for the overdue instalment/interest.'
+  },
+  {
+    atDay: 7,
+    type: 'IVR / Auto Call',
+    channel: 'IVR System',
+    remarks: 'Automated voice-call reminder placed to the registered mobile number.'
+  },
+  {
+    atDay: 15,
+    type: 'Tele-calling',
+    channel: 'Branch Tele-calling Desk',
+    remarks: 'Branch staff called the customer to follow up on the continuing overdue.'
+  },
+  {
+    atDay: 25,
+    type: 'Overdue Call',
+    channel: 'Recovery Officer',
+    remarks: 'Recovery officer placed a personal follow-up call.'
+  },
+  {
+    atDay: 30,
+    type: 'Field Visit',
+    channel: 'Branch Staff',
+    remarks: 'Field visit conducted at the registered address — account under SMA monitoring.'
+  },
+  {
+    atDay: 45,
+    type: 'SMS Reminder',
+    channel: 'SMS Gateway',
+    remarks: 'Second reminder SMS sent — account still overdue.'
+  },
+  {
+    atDay: 60,
+    type: 'Formal Overdue Letter',
+    channel: 'Registered Post',
+    remarks: 'Formal overdue letter dispatched — account crossed into SMA-2 monitoring.'
+  },
+  {
+    atDay: 75,
+    type: 'Recovery Agent Assigned',
+    channel: 'External Recovery Agency',
+    remarks: 'Case assigned to a recovery agent for intensified follow-up.'
+  },
+  {
+    atDay: 91,
+    type: 'Demand Notice',
+    channel: 'Recovery Officer',
+    remarks: 'Account classified NPA — formal demand notice process initiated.'
+  }
+];
+
+/** Builds the account's full collection journey — every escalation checkpoint the account has
+ *  actually reached, interleaved date-wise with its real cash recoveries — so the Account Detail
+ *  screen can show one combined, chronological timeline instead of two disconnected lists. */
+function buildCollectionTimeline(overdueDays: number, recoveries: RecoveryTxn[], today: Date): RecoveryEvent[] {
+  const events: RecoveryEvent[] = [];
+  for (const cp of TIMELINE_CHECKPOINTS) {
+    if (cp.atDay <= overdueDays) {
+      events.push({
+        date: fmt(addDays(today, -(overdueDays - cp.atDay))),
+        type: cp.type,
+        channel: cp.channel,
+        remarks: cp.remarks
+      });
+    }
+  }
+  for (const r of recoveries) {
+    events.push({
+      date: r.date,
+      type: 'Payment Received',
+      channel: r.mode,
+      remarks: `Recovery of ₹${r.amount.toLocaleString('en-IN')} received via ${r.mode}.`
+    });
+  }
+  events.sort((a, b) => parseDMY(a.date).getTime() - parseDMY(b.date).getTime());
+  return events;
+}
+
 /** Recovery-workflow progression — only NPA accounts get any legal action, and the more
  *  advanced/stressed the classification, the more likely the bank has already escalated. */
 function legalActionFor(stage: NpaStage): LegalActionStatus {
@@ -398,6 +634,26 @@ function generateAccounts(count: number): LoanAccount[] {
     const overdueAmount = round(outstandingBalance * overdueFrac);
     const collateralValue = product.secured ? round(sanctionedAmount * between(0.85, 1.25)) : 0;
 
+    // Current market value of the pledged security vs its value at sanction: gold trends upward
+    // over time (real-world gold-price appreciation); crop/agri collateral (KCC) is volatile in
+    // both directions, matching how "Crop Failure" shows up as an NPA reason; other secured
+    // collateral (property/vehicle) moves in a narrower band. Unsecured loans have none.
+    let marketValueFactor = 0;
+    if (product.code === '05') {
+      marketValueFactor = between(1.05, 1.35);
+    } else if (product.code === '06') {
+      marketValueFactor = between(0.55, 1.2);
+    } else if (product.secured) {
+      marketValueFactor = between(0.85, 1.15);
+    }
+    const collateralMarketValue = product.secured ? round(collateralValue * marketValueFactor) : 0;
+
+    const emiAmount =
+      product.repaymentType === 'EMI' ? calcEmi(sanctionedAmount, interestRate, product.tenureMonths) : 0;
+    const drawingPower = product.repaymentType === 'OVERDRAWN' ? round(sanctionedAmount * between(0.75, 0.9)) : 0;
+    const maturityDate =
+      product.repaymentType === 'BULLET' ? fmt(addDays(parseDMY(disbursementDate), product.tenureMonths * 30)) : '—';
+
     const npaReason = isNpaStage(stressed) ? pick(NPA_REASONS) : '—';
     const recoveryOfficer = isNpaStage(stressed) || isSmaStage(stressed) ? pick(RECOVERY_OFFICERS) : '—';
     const legalActionStatus = legalActionFor(stressed);
@@ -439,6 +695,8 @@ function generateAccounts(count: number): LoanAccount[] {
         ? fmt(latestRecoveryDate)
         : formulaLastPaymentDate;
 
+    const collectionTimeline = buildCollectionTimeline(overdueDays, recoveries, today);
+
     const seq = String(1000 + i).padStart(6, '0');
     accounts.push({
       accountNo: `1${branch.code.slice(2)}${product.code}${seq}`,
@@ -449,6 +707,7 @@ function generateAccounts(count: number): LoanAccount[] {
       productCode: product.code,
       productName: product.name,
       secured: product.secured,
+      repaymentType: product.repaymentType,
       sanctionedAmount,
       disbursementDate,
       interestRate,
@@ -457,11 +716,16 @@ function generateAccounts(count: number): LoanAccount[] {
       overdueDays,
       overdueDaysQuarterAgo,
       collateralValue,
+      collateralMarketValue,
+      emiAmount,
+      drawingPower,
+      maturityDate,
       lastPaymentDate,
       isLossAsset,
       isRestructured,
       provisionCoverageRatio: +between(0.75, 1.1).toFixed(2),
       recoveries,
+      collectionTimeline,
       npaReason,
       recoveryOfficer,
       legalActionStatus
@@ -553,14 +817,23 @@ export function provisionHeld(a: LoanAccount): number {
   return Math.min(a.outstandingBalance, round(provisionRequired(a) * a.provisionCoverageRatio));
 }
 
-/** Interest income de-recognised because the account has been NPA for longer than 90 days. */
-export function interestReversed(a: LoanAccount): number {
-  const stage = currentStage(a);
-  if (!isNpaStage(stage)) {
+/** Days elapsed since the account first crossed 90 days overdue (i.e. became NPA) — 0 for any
+ *  account that isn't currently NPA. The single source both interest-reversal and NPA-since-date
+ *  are built from, so neither can ever quietly drift out of step with the other. */
+export function daysSinceNpa(a: LoanAccount): number {
+  if (!isNpaStage(currentStage(a))) {
     return 0;
   }
-  const daysSinceNpa = Math.max(0, a.overdueDays - 90);
-  return round(a.outstandingBalance * (a.interestRate / 100) * (daysSinceNpa / 365));
+  return Math.max(0, a.overdueDays - 90);
+}
+
+/** Interest income de-recognised because the account has been NPA for longer than 90 days. */
+export function interestReversed(a: LoanAccount): number {
+  const days = daysSinceNpa(a);
+  if (days <= 0) {
+    return 0;
+  }
+  return round(a.outstandingBalance * (a.interestRate / 100) * (days / 365));
 }
 
 /** Date the account first crossed 90 days overdue (i.e. became NPA) — derived from overdueDays,
@@ -569,14 +842,96 @@ export function npaSinceDate(a: LoanAccount): string {
   if (!isNpaStage(currentStage(a))) {
     return '—';
   }
-  const daysSinceNpa = Math.max(0, a.overdueDays - 90);
-  return fmt(addDays(new Date(), -daysSinceNpa));
+  return fmt(addDays(new Date(), -daysSinceNpa(a)));
 }
 
 export function totalRecovered(a: LoanAccount): number {
   return a.recoveries.reduce((s, r) => s + r.amount, 0);
 }
 
+/**
+ * Cash recovered against an NPA account is appropriated to the memorandum "undebited interest"
+ * bucket first — consistent with IRAC norms recognising NPA interest income only on actual cash
+ * receipt, never on accrual — and only the balance beyond that reduces principal. Capped at the
+ * interest actually accrued, so this can never show more interest "recovered" than ever accrued.
+ */
+export function interestRecoveredCash(a: LoanAccount): number {
+  return Math.min(totalRecovered(a), interestReversed(a));
+}
+
+/** Memorandum interest still un-recovered — the "undebited interest" carried outside the
+ *  borrower's loan account (per IRAC norms), less whatever cash has actually been appropriated
+ *  against it so far. */
+export function undebitedInterestBalance(a: LoanAccount): number {
+  return interestReversed(a) - interestRecoveredCash(a);
+}
+
+// -------------------------------------------------------------------------
+// Recovery Management System — per-repayment-type overdue check, Expected vs
+// Actual Recovery, and the collateral-adequacy exception check. `overdueDays`
+// stays the single universal "how overdue is this account" signal (so IRAC
+// classification never needs a second, type-specific day-counter) — only its
+// PLAIN-ENGLISH INTERPRETATION differs by repayment type: an EMI account
+// missed its instalment, an OVERDRAWN account has been over its drawing power,
+// a BULLET account is past maturity unpaid.
+// -------------------------------------------------------------------------
+
+/** True once a bullet loan's maturity date has passed — the point at which the bank checks
+ *  whether the account "self-closed" (fully repaid) or is now overdue. */
+export function isBulletMatured(a: LoanAccount): boolean {
+  return a.repaymentType === 'BULLET' && a.maturityDate !== '—' && parseDMY(a.maturityDate).getTime() <= Date.now();
+}
+
+/** A bullet loan past maturity that's still carrying an overdue balance. */
+export function isBulletOverdue(a: LoanAccount): boolean {
+  return isBulletMatured(a) && a.overdueDays > 0;
+}
+
+/** A cash-credit/overdraft-style account currently drawn beyond its sanctioned drawing power. */
+export function isOverdrawnBreach(a: LoanAccount): boolean {
+  return a.repaymentType === 'OVERDRAWN' && a.outstandingBalance > a.drawingPower;
+}
+
+/** What ought to be recovered this month, by repayment type: the fixed EMI for a term loan, one
+ *  month's interest-servicing for an overdrawn CC/OD/KCC account, or the full outstanding once a
+ *  bullet loan has matured (0 before maturity — nothing is contractually due yet). */
+export function expectedRecoveryThisMonth(a: LoanAccount): number {
+  switch (a.repaymentType) {
+    case 'EMI':
+      return a.emiAmount;
+    case 'OVERDRAWN':
+      return round((a.outstandingBalance * a.interestRate) / 100 / 12);
+    case 'BULLET':
+      return isBulletMatured(a) ? a.outstandingBalance : 0;
+  }
+}
+
+/** What was actually recovered this month — `overdueDays === 0` means the account is fully
+ *  current, i.e. this cycle's EMI/interest/bullet-repayment landed in full; any overdue days at
+ *  all means it didn't, exactly the binary "full amount or mark Overdue" check a real recovery
+ *  desk runs (this demo book doesn't model partial-instalment part-payments). */
+export function actualRecoveryThisMonth(a: LoanAccount): number {
+  if (a.repaymentType === 'BULLET') {
+    return isBulletMatured(a) && a.overdueDays === 0 ? a.outstandingBalance : 0;
+  }
+  return a.overdueDays === 0 ? expectedRecoveryThisMonth(a) : 0;
+}
+
+/** Current collateral cover — market value of security as a % of outstanding balance. 0 for an
+ *  unsecured loan (no collateral to speak of). */
+export function securityCoverageRatio(a: LoanAccount): number {
+  if (!a.secured || a.outstandingBalance <= 0) {
+    return 0;
+  }
+  return (a.collateralMarketValue / a.outstandingBalance) * 100;
+}
+
+/** True when a secured loan's CURRENT security market value has fallen below what's actually
+ *  outstanding — the "security value is above loan" exception check every recovery review runs. */
+export function isUndersecured(a: LoanAccount): boolean {
+  return a.secured && a.collateralMarketValue < a.outstandingBalance;
+}
+
 export function movementLabel(prev: NpaStage, curr: NpaStage): string {
   if (prev === curr) {
     return 'No Change';
@@ -594,7 +949,7 @@ export function movementLabel(prev: NpaStage, curr: NpaStage): string {
 // in-page group/report tab rows, so a menu item and its screen can never
 // point at different labels.
 // -------------------------------------------------------------------------
-export type ReportGroupId = 'reports' | 'analysis' | 'classification';
+export type ReportGroupId = 'reports' | 'analysis' | 'classification' | 'recovery-mgmt';
 export interface ReportMeta {
   id: string;
   group: ReportGroupId;
@@ -608,12 +963,19 @@ export const REPORT_META: ReportMeta[] = [
   { id: 'account-detail', group: 'analysis', label: 'NPA Account Detail Report' },
   { id: 'movement', group: 'analysis', label: 'NPA Movement Report' },
   { id: 'provision', group: 'analysis', label: 'NPA with Provision and Required Provision' },
+  { id: 'undebited-interest', group: 'analysis', label: 'Undebited Interest Recovery Report' },
   { id: 'probable', group: 'classification', label: 'Probable NPA' },
-  { id: 'sma', group: 'classification', label: 'SMA Report' }
+  { id: 'sma', group: 'classification', label: 'SMA Report' },
+  { id: 'recovery-dashboard', group: 'recovery-mgmt', label: 'Recovery Management Dashboard' },
+  { id: 'daywise-overdue', group: 'recovery-mgmt', label: 'Day-wise Overdue Report' },
+  { id: 'daywise-overdrawn', group: 'recovery-mgmt', label: 'Day-wise Overdrawn Report' },
+  { id: 'agri-gold-value', group: 'recovery-mgmt', label: 'Agriculture / Gold Market Value Report' },
+  { id: 'exception-check', group: 'recovery-mgmt', label: 'Exception Check — Security Value vs Loan' }
 ];
 export const GROUP_LABELS: Record<ReportGroupId, string> = {
   reports: 'NPA Reports',
   analysis: 'NPA Analysis',
-  classification: 'NPA Classification'
+  classification: 'NPA Classification',
+  'recovery-mgmt': 'Recovery Management'
 };
 export const DEFAULT_REPORT_ID = 'summary';

src/app/npa/npa-reports/npa-reports.component.html

@@ -38,6 +38,9 @@
         <input type="text" [(ngModel)]="asOnDate" placeholder="DD-MM-YYYY" />
       </label>
       <button type="button" class="pg-btn pg-btn--primary" (click)="generate()">Generate</button>
+      <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="exportExcel()">
+        {{ generating ? 'Exporting…' : 'Export to Excel' }}
+      </button>
     </div>
   </header>
 
@@ -72,7 +75,7 @@
   </div>
 
   <div class="cctr-tabs">
-    @for (g of ['reports', 'analysis', 'classification']; track g) {
+    @for (g of ['reports', 'analysis', 'classification', 'recovery-mgmt']; track g) {
       <button
         type="button"
         class="pg-btn pg-btn--ghost"
@@ -459,9 +462,14 @@
 
     @if (selectedAccount; as a) {
       <div class="pg-card">
-        <div class="pos-section-label">
-          {{ a.accountNo }} — {{ a.customerName }}
-          <span [class]="badgeClass(stage(a))">{{ stageLabel(stage(a)) }}</span>
+        <div class="pos-section-label npa-detail-header">
+          <span
+            >{{ a.accountNo }} — {{ a.customerName }}
+            <span [class]="badgeClass(stage(a))">{{ stageLabel(stage(a)) }}</span></span
+          >
+          <button type="button" class="pg-btn npa-timeline-trigger" (click)="openTimelineModal()">
+            <fa-icon icon="history"></fa-icon> Recovery Journey
+          </button>
         </div>
         <dl class="npa-detail-grid">
           <div class="npa-detail-field">
@@ -781,7 +789,97 @@
     </div>
   }
 
-  <!-- ===================== 08 PROBABLE NPA ===================== -->
+  <!-- ===================== 08 UNDEBITED INTEREST RECOVERY REPORT ===================== -->
+  @if (activeReport === 'undebited-interest') {
+    <div class="pg-card">
+      <div class="pos-section-label">
+        Undebited Interest Recovery Report — Memorandum Interest Held Outside the Loan Account (IRAC Norms)
+      </div>
+      <p class="pg-sub npa-report-note">
+        Once an account turns NPA, interest is no longer debited to the borrower's loan account or recognised as income
+        — it is tracked here as memorandum "undebited interest" and recognised only when actually recovered in cash.
+        Cash recovered is appropriated to this bucket first; any balance beyond it reduces principal.
+      </p>
+      <div class="pg-table-scroll">
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>Account No</th>
+              <th>Customer</th>
+              <th>Branch</th>
+              <th>Stage</th>
+              <th>NPA Since</th>
+              <th class="num">Days NPA</th>
+              <th class="num">Rate</th>
+              <th class="num col-out">Undebited Interest Accrued</th>
+              <th class="num col-in">Interest Recovered (Cash)</th>
+              <th class="num">Undebited Interest Balance</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (a of paged(npaAccounts); track a.accountNo) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ a.accountNo }}</span>
+                </td>
+                <td>{{ a.customerName }}</td>
+                <td>{{ a.branchName }}</td>
+                <td>
+                  <span [class]="badgeClass(stage(a))">{{ stageLabel(stage(a)) }}</span>
+                </td>
+                <td>{{ npaSince(a) }}</td>
+                <td class="num">{{ daysSinceNpaOf(a) }}</td>
+                <td class="num">{{ a.interestRate }}%</td>
+                <td class="num col-out">₹{{ interestRev(a) | number: '1.0-0' }}</td>
+                <td class="num col-in">₹{{ interestRecoveredCashOf(a) | number: '1.0-0' }}</td>
+                <td class="num">₹{{ undebitedInterestBalanceOf(a) | number: '1.0-0' }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="10" class="pg-empty">No NPA accounts in this branch.</td>
+              </tr>
+            }
+          </tbody>
+          <tfoot>
+            <tr class="cctr-total-row">
+              <td colspan="7">Total ({{ npaAccounts.length }} accounts)</td>
+              <td class="num">₹{{ undebitedInterestAccruedTotal | number: '1.0-0' }}</td>
+              <td class="num">₹{{ interestRecoveredCashTotal | number: '1.0-0' }}</td>
+              <td class="num">₹{{ undebitedInterestBalanceTotal | number: '1.0-0' }}</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+      @if (npaAccounts.length > pageSize) {
+        <div class="pg-pagination">
+          <span class="pg-pagination__info"
+            >Showing {{ rangeStart(npaAccounts) }}–{{ rangeEnd(npaAccounts) }} of {{ npaAccounts.length }}</span
+          >
+          <div class="pg-pagination__controls">
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === 1"
+              (click)="goToPage(currentPage - 1, npaAccounts)"
+            >
+              ‹ Prev
+            </button>
+            <span class="pg-pagination__page">Page {{ currentPage }} of {{ pageCount(npaAccounts) }}</span>
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === pageCount(npaAccounts)"
+              (click)="goToPage(currentPage + 1, npaAccounts)"
+            >
+              Next ›
+            </button>
+          </div>
+        </div>
+      }
+    </div>
+  }
+
+  <!-- ===================== 09 PROBABLE NPA ===================== -->
   @if (activeReport === 'probable') {
     <div class="pg-card">
       <div class="pos-section-label">
@@ -868,7 +966,7 @@
     </div>
   }
 
-  <!-- ===================== 09 SMA REPORT ===================== -->
+  <!-- ===================== 10 SMA REPORT ===================== -->
   @if (activeReport === 'sma') {
     <div class="pg-card">
       <div class="pos-section-label">Special Mention Accounts — SMA-0 (1–30d) / SMA-1 (31–60d) / SMA-2 (61–90d)</div>
@@ -944,6 +1042,548 @@
       }
     </div>
   }
+
+  <!-- ===================== 11 RECOVERY MANAGEMENT DASHBOARD ===================== -->
+  @if (activeReport === 'recovery-dashboard') {
+    <div class="pg-card">
+      <div class="pos-section-label">Recovery Management Dashboard — Loan-Type Overdue Check</div>
+      <p class="pg-sub npa-report-note">
+        Every loan is checked for "is this cycle's dues fully recovered" the way it's actually due — a Term Loan (EMI)
+        is checked against its instalment, an Overdrawn (CC/OD/KCC) account against its drawing power and interest
+        servicing, and a Bullet loan (Gold) is checked once past maturity.
+      </p>
+      <div class="inv-kpis npa-kpis--three">
+        @for (row of recoveryTypeSummary; track row.type) {
+          <div class="inv-kpi">
+            <span class="inv-kpi__label">{{ row.label }}</span>
+            <span class="inv-kpi__value">{{ row.accounts }} accounts</span>
+            <span class="inv-kpi__sub" [class.npa-warn]="row.overdueCount > 0"
+              >{{ row.overdueCount }} overdue this cycle</span
+            >
+          </div>
+        }
+      </div>
+    </div>
+
+    <div class="pg-card">
+      <div class="pos-section-label">Expected vs Actual Recovery — This Cycle, by Loan Type</div>
+      <table class="pg-table">
+        <thead>
+          <tr>
+            <th>Loan Type</th>
+            <th class="num">Accounts</th>
+            <th class="num">Overdue Now</th>
+            <th class="num">Expected Recovery</th>
+            <th class="num col-in">Actual Recovery</th>
+            <th class="num">Variance</th>
+          </tr>
+        </thead>
+        <tbody>
+          @for (row of recoveryTypeSummary; track row.type) {
+            <tr>
+              <td>{{ row.label }}</td>
+              <td class="num">{{ row.accounts }}</td>
+              <td class="num">{{ row.overdueCount }}</td>
+              <td class="num">₹{{ row.expected | number: '1.0-0' }}</td>
+              <td class="num col-in">₹{{ row.actual | number: '1.0-0' }}</td>
+              <td class="num" [class.col-out]="row.actual - row.expected < 0">
+                ₹{{ row.actual - row.expected | number: '1.0-0' }}
+              </td>
+            </tr>
+          }
+        </tbody>
+        <tfoot>
+          <tr class="cctr-total-row">
+            <td>Total</td>
+            <td class="num">{{ allAccounts.length }}</td>
+            <td class="num">
+              {{
+                recoveryTypeSummary[0].overdueCount +
+                  recoveryTypeSummary[1].overdueCount +
+                  recoveryTypeSummary[2].overdueCount
+              }}
+            </td>
+            <td class="num">₹{{ expectedRecoveryTotal | number: '1.0-0' }}</td>
+            <td class="num">₹{{ actualRecoveryTotal | number: '1.0-0' }}</td>
+            <td class="num" [class.col-out]="recoveryVarianceTotal < 0">
+              ₹{{ recoveryVarianceTotal | number: '1.0-0' }}
+            </td>
+          </tr>
+        </tfoot>
+      </table>
+      <p class="pg-sub npa-report-note">
+        Overall recovery rate: {{ recoveryPctTotal | number: '1.1-1' }}% of this cycle's expected dues.
+      </p>
+    </div>
+
+    <div class="pg-card">
+      <div class="pos-section-label">Loan-wise Expected vs Actual Recovery</div>
+      <div class="pg-table-scroll">
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>Account No</th>
+              <th>Customer</th>
+              <th>Branch</th>
+              <th>Loan Type</th>
+              <th class="num">Expected</th>
+              <th class="num col-in">Actual</th>
+              <th class="num">Variance</th>
+              <th>Status</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (a of paged(loanWiseRecoveryAccounts); track a.accountNo) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ a.accountNo }}</span>
+                </td>
+                <td>{{ a.customerName }}</td>
+                <td>{{ a.branchName }}</td>
+                <td>{{ repaymentTypeLabel(a.repaymentType) }}</td>
+                <td class="num">₹{{ expectedThisMonth(a) | number: '1.0-0' }}</td>
+                <td class="num col-in">₹{{ actualThisMonth(a) | number: '1.0-0' }}</td>
+                <td class="num" [class.col-out]="recoveryVariance(a) < 0">
+                  ₹{{ recoveryVariance(a) | number: '1.0-0' }}
+                </td>
+                <td>
+                  <span
+                    class="npa-badge"
+                    [class.npa-badge--standard]="recoveryVariance(a) >= 0"
+                    [class.npa-badge--substandard]="recoveryVariance(a) < 0"
+                  >
+                    {{ recoveryVariance(a) >= 0 ? 'Recovered' : 'Shortfall' }}
+                  </span>
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="8" class="pg-empty">No accounts in this branch.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+      @if (loanWiseRecoveryAccounts.length > pageSize) {
+        <div class="pg-pagination">
+          <span class="pg-pagination__info"
+            >Showing {{ rangeStart(loanWiseRecoveryAccounts) }}–{{ rangeEnd(loanWiseRecoveryAccounts) }} of
+            {{ loanWiseRecoveryAccounts.length }}</span
+          >
+          <div class="pg-pagination__controls">
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === 1"
+              (click)="goToPage(currentPage - 1, loanWiseRecoveryAccounts)"
+            >
+              ‹ Prev
+            </button>
+            <span class="pg-pagination__page">Page {{ currentPage }} of {{ pageCount(loanWiseRecoveryAccounts) }}</span>
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === pageCount(loanWiseRecoveryAccounts)"
+              (click)="goToPage(currentPage + 1, loanWiseRecoveryAccounts)"
+            >
+              Next ›
+            </button>
+          </div>
+        </div>
+      }
+    </div>
+  }
+
+  <!-- ===================== 12 DAY-WISE OVERDUE REPORT ===================== -->
+  @if (activeReport === 'daywise-overdue') {
+    <div class="pg-card">
+      <div class="pos-section-label">Day-wise Overdue Report — Ageing Buckets</div>
+      <table class="pg-table">
+        <thead>
+          <tr>
+            <th>Overdue Bucket</th>
+            <th class="num">Accounts</th>
+            <th class="num">Outstanding</th>
+            <th class="num col-out">Overdue Amount</th>
+          </tr>
+        </thead>
+        <tbody>
+          @for (b of overdueAgeingBuckets; track b.label) {
+            <tr>
+              <td>{{ b.label }}</td>
+              <td class="num">{{ b.count }}</td>
+              <td class="num">₹{{ b.outstanding | number: '1.0-0' }}</td>
+              <td class="num col-out">₹{{ b.overdueAmt | number: '1.0-0' }}</td>
+            </tr>
+          }
+        </tbody>
+      </table>
+    </div>
+
+    <div class="pg-card">
+      <div class="pos-section-label">Overdue Accounts — Day-wise, Marked by SMA Stage</div>
+      <div class="pg-table-scroll">
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>Account No</th>
+              <th>Customer</th>
+              <th>Branch</th>
+              <th>Product</th>
+              <th>Stage</th>
+              <th class="num">Overdue Days</th>
+              <th class="num">Outstanding</th>
+              <th class="num col-out">Overdue Amount</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (a of paged(overdueDaysAccounts); track a.accountNo) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ a.accountNo }}</span>
+                </td>
+                <td>{{ a.customerName }}</td>
+                <td>{{ a.branchName }}</td>
+                <td>{{ a.productName }}</td>
+                <td>
+                  <span [class]="badgeClass(stage(a))">{{ stageLabel(stage(a)) }}</span>
+                </td>
+                <td class="num">{{ a.overdueDays }}</td>
+                <td class="num">₹{{ a.outstandingBalance | number: '1.0-0' }}</td>
+                <td class="num col-out">₹{{ a.overdueAmount | number: '1.0-0' }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="8" class="pg-empty">No overdue accounts in this branch.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+      @if (overdueDaysAccounts.length > pageSize) {
+        <div class="pg-pagination">
+          <span class="pg-pagination__info"
+            >Showing {{ rangeStart(overdueDaysAccounts) }}–{{ rangeEnd(overdueDaysAccounts) }} of
+            {{ overdueDaysAccounts.length }}</span
+          >
+          <div class="pg-pagination__controls">
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === 1"
+              (click)="goToPage(currentPage - 1, overdueDaysAccounts)"
+            >
+              ‹ Prev
+            </button>
+            <span class="pg-pagination__page">Page {{ currentPage }} of {{ pageCount(overdueDaysAccounts) }}</span>
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === pageCount(overdueDaysAccounts)"
+              (click)="goToPage(currentPage + 1, overdueDaysAccounts)"
+            >
+              Next ›
+            </button>
+          </div>
+        </div>
+      }
+    </div>
+  }
+
+  <!-- ===================== 13 DAY-WISE OVERDRAWN REPORT ===================== -->
+  @if (activeReport === 'daywise-overdrawn') {
+    <div class="pg-card">
+      <div class="pos-section-label">
+        Day-wise Overdrawn Report — Cash Credit / Overdraft / KCC Accounts ({{ overdrawnBreachCount }} of
+        {{ overdrawnAccounts.length }} breaching Drawing Power)
+      </div>
+      <div class="pg-table-scroll">
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>Account No</th>
+              <th>Customer</th>
+              <th>Branch</th>
+              <th>Product</th>
+              <th class="num">Drawing Power</th>
+              <th class="num">Outstanding</th>
+              <th class="num col-out">Excess Over DP</th>
+              <th class="num">Days Overdrawn</th>
+              <th>Status</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (a of paged(overdrawnAccounts); track a.accountNo) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ a.accountNo }}</span>
+                </td>
+                <td>{{ a.customerName }}</td>
+                <td>{{ a.branchName }}</td>
+                <td>{{ a.productName }}</td>
+                <td class="num">₹{{ a.drawingPower | number: '1.0-0' }}</td>
+                <td class="num">₹{{ a.outstandingBalance | number: '1.0-0' }}</td>
+                <td class="num col-out">₹{{ excessOverDp(a) | number: '1.0-0' }}</td>
+                <td class="num">{{ overdrawnBreachOf(a) ? a.overdueDays : 0 }}</td>
+                <td>
+                  <span
+                    class="npa-badge"
+                    [class.npa-badge--standard]="!overdrawnBreachOf(a)"
+                    [class.npa-badge--substandard]="overdrawnBreachOf(a)"
+                  >
+                    {{ overdrawnBreachOf(a) ? 'DP Breached' : 'Within Limit' }}
+                  </span>
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="9" class="pg-empty">No Overdrawn accounts in this branch.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+      @if (overdrawnAccounts.length > pageSize) {
+        <div class="pg-pagination">
+          <span class="pg-pagination__info"
+            >Showing {{ rangeStart(overdrawnAccounts) }}–{{ rangeEnd(overdrawnAccounts) }} of
+            {{ overdrawnAccounts.length }}</span
+          >
+          <div class="pg-pagination__controls">
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === 1"
+              (click)="goToPage(currentPage - 1, overdrawnAccounts)"
+            >
+              ‹ Prev
+            </button>
+            <span class="pg-pagination__page">Page {{ currentPage }} of {{ pageCount(overdrawnAccounts) }}</span>
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === pageCount(overdrawnAccounts)"
+              (click)="goToPage(currentPage + 1, overdrawnAccounts)"
+            >
+              Next ›
+            </button>
+          </div>
+        </div>
+      }
+    </div>
+  }
+
+  <!-- ===================== 14 AGRICULTURE / GOLD MARKET VALUE REPORT ===================== -->
+  @if (activeReport === 'agri-gold-value') {
+    <div class="pg-card">
+      <div class="pos-section-label">Agriculture / Gold Market Value Report — Current Security Value vs Loan</div>
+      <div class="pg-table-scroll">
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>Account No</th>
+              <th>Customer</th>
+              <th>Branch</th>
+              <th>Product</th>
+              <th class="num">Outstanding</th>
+              <th class="num">Collateral Value (At Sanction)</th>
+              <th class="num">Market Value (Now)</th>
+              <th class="num">Coverage %</th>
+              <th>Status</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (a of paged(agriGoldAccounts); track a.accountNo) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ a.accountNo }}</span>
+                </td>
+                <td>{{ a.customerName }}</td>
+                <td>{{ a.branchName }}</td>
+                <td>{{ a.productName }}</td>
+                <td class="num">₹{{ a.outstandingBalance | number: '1.0-0' }}</td>
+                <td class="num">₹{{ a.collateralValue | number: '1.0-0' }}</td>
+                <td
+                  class="num"
+                  [class.col-in]="a.collateralMarketValue >= a.collateralValue"
+                  [class.col-out]="a.collateralMarketValue < a.collateralValue"
+                >
+                  ₹{{ a.collateralMarketValue | number: '1.0-0' }}
+                </td>
+                <td class="num">{{ coverageRatio(a) | number: '1.0-0' }}%</td>
+                <td>
+                  <span
+                    class="npa-badge"
+                    [class.npa-badge--standard]="!undersecuredOf(a)"
+                    [class.npa-badge--substandard]="undersecuredOf(a)"
+                  >
+                    {{ undersecuredOf(a) ? 'Undersecured' : 'Adequate' }}
+                  </span>
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="9" class="pg-empty">No Agriculture / Gold accounts in this branch.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+      @if (agriGoldAccounts.length > pageSize) {
+        <div class="pg-pagination">
+          <span class="pg-pagination__info"
+            >Showing {{ rangeStart(agriGoldAccounts) }}–{{ rangeEnd(agriGoldAccounts) }} of
+            {{ agriGoldAccounts.length }}</span
+          >
+          <div class="pg-pagination__controls">
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === 1"
+              (click)="goToPage(currentPage - 1, agriGoldAccounts)"
+            >
+              ‹ Prev
+            </button>
+            <span class="pg-pagination__page">Page {{ currentPage }} of {{ pageCount(agriGoldAccounts) }}</span>
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === pageCount(agriGoldAccounts)"
+              (click)="goToPage(currentPage + 1, agriGoldAccounts)"
+            >
+              Next ›
+            </button>
+          </div>
+        </div>
+      }
+    </div>
+  }
+
+  <!-- ===================== 15 EXCEPTION CHECK REPORT ===================== -->
+  @if (activeReport === 'exception-check') {
+    <div class="pg-card">
+      <div class="pos-section-label">
+        Exception Check — Security Value vs Loan ({{ exceptionAccounts.length }} accounts undersecured)
+      </div>
+      <p class="pg-sub npa-report-note">
+        Every secured loan's current security market value is expected to stay above its outstanding balance. This lists
+        the exceptions — where it doesn't — so recovery/credit can review before the next classification review.
+      </p>
+      <div class="pg-table-scroll">
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>Account No</th>
+              <th>Customer</th>
+              <th>Branch</th>
+              <th>Product</th>
+              <th>Stage</th>
+              <th class="num">Outstanding</th>
+              <th class="num">Market Value</th>
+              <th class="num col-out">Shortfall</th>
+              <th class="num">Coverage %</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (a of paged(exceptionAccounts); track a.accountNo) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ a.accountNo }}</span>
+                </td>
+                <td>{{ a.customerName }}</td>
+                <td>{{ a.branchName }}</td>
+                <td>{{ a.productName }}</td>
+                <td>
+                  <span [class]="badgeClass(stage(a))">{{ stageLabel(stage(a)) }}</span>
+                </td>
+                <td class="num">₹{{ a.outstandingBalance | number: '1.0-0' }}</td>
+                <td class="num">₹{{ a.collateralMarketValue | number: '1.0-0' }}</td>
+                <td class="num col-out">₹{{ securityShortfall(a) | number: '1.0-0' }}</td>
+                <td class="num">{{ coverageRatio(a) | number: '1.0-0' }}%</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="9" class="pg-empty">No undersecured accounts in this branch.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+      @if (exceptionAccounts.length > pageSize) {
+        <div class="pg-pagination">
+          <span class="pg-pagination__info"
+            >Showing {{ rangeStart(exceptionAccounts) }}–{{ rangeEnd(exceptionAccounts) }} of
+            {{ exceptionAccounts.length }}</span
+          >
+          <div class="pg-pagination__controls">
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === 1"
+              (click)="goToPage(currentPage - 1, exceptionAccounts)"
+            >
+              ‹ Prev
+            </button>
+            <span class="pg-pagination__page">Page {{ currentPage }} of {{ pageCount(exceptionAccounts) }}</span>
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === pageCount(exceptionAccounts)"
+              (click)="goToPage(currentPage + 1, exceptionAccounts)"
+            >
+              Next ›
+            </button>
+          </div>
+        </div>
+      }
+    </div>
+  }
 </div>
 
+<!-- ===================== Recovery / Collection Journey popup ===================== -->
+@if (showTimelineModal && selectedAccount; as a) {
+  <div class="npa-timeline-backdrop" (click)="closeTimelineModal()">
+    <div class="npa-timeline-modal" (click)="$event.stopPropagation()">
+      <header class="npa-timeline-modal__head">
+        <div class="npa-timeline-modal__title">
+          <span class="npa-timeline-modal__eyebrow">Recovery / Collection Journey</span>
+          <h2>{{ a.accountNo }} — {{ a.customerName }}</h2>
+          <div class="npa-timeline-modal__meta">
+            <span [class]="badgeClass(stage(a))">{{ stageLabel(stage(a)) }}</span>
+            <span class="npa-timeline-modal__branch">{{ a.branchName }}</span>
+            <span class="npa-timeline-modal__count">{{ a.collectionTimeline.length }} touchpoints</span>
+          </div>
+        </div>
+        <button type="button" class="npa-timeline-modal__close" (click)="closeTimelineModal()" aria-label="Close">
+          <fa-icon icon="times"></fa-icon>
+        </button>
+      </header>
+      <div class="npa-timeline-modal__body">
+        @if (a.collectionTimeline.length) {
+          <ol class="npa-timeline">
+            @for (e of a.collectionTimeline; track e.date + e.type) {
+              <li [class]="'npa-timeline-item npa-timeline-item--' + timelineEventTone(e.type)">
+                <span class="npa-timeline-item__icon"><fa-icon [icon]="timelineEventIcon(e.type)"></fa-icon></span>
+                <div class="npa-timeline-item__body">
+                  <div class="npa-timeline-item__row">
+                    <span class="npa-timeline-item__type">{{ e.type }}</span>
+                    <span class="npa-timeline-item__date">{{ e.date }}</span>
+                  </div>
+                  <p class="npa-timeline-item__remarks">{{ e.remarks }}</p>
+                  <span class="npa-timeline-item__channel">{{ e.channel }}</span>
+                </div>
+              </li>
+            }
+          </ol>
+        } @else {
+          <div class="npa-timeline-empty">
+            <fa-icon icon="check-circle"></fa-icon>
+            <p>No collection activity — this account has never gone overdue.</p>
+          </div>
+        }
+      </div>
+    </div>
+  </div>
+}
+
 <div class="inv-toast" [class.show]="toastVisible">{{ toastMsg }}</div>

src/app/npa/npa-shared.scss

@@ -10,6 +10,10 @@
 // and ../investment/investment-shared.scss (inv-kpis, inv-form-*, inv-toast — reused as-is since
 // they are the same generic "KPI tile / entry form / toast" primitives, not Investment-specific).
 
+.npa-report-note {
+  max-width: none;
+}
+
 .npa-badge {
   display: inline-flex;
   align-items: center;
@@ -84,6 +88,301 @@
   }
 }
 
+// Recovery Management Dashboard's 3 loan-type panels — same .inv-kpi tile, just a 3-wide grid
+// instead of the portfolio strip's 4-wide one.
+.npa-kpis--three {
+  grid-template-columns: repeat(3, 1fr);
+}
+
+// Account Detail header — title/badge on the left, the Recovery Journey trigger pinned right.
+.npa-detail-header {
+  display: flex;
+  align-items: center;
+  gap: 12px;
+  flex-wrap: wrap;
+}
+
+.npa-timeline-trigger {
+  margin-left: auto;
+  display: inline-flex;
+  align-items: center;
+  gap: 7px;
+  background: linear-gradient(135deg, #eef2ff, #e0e7ff);
+  color: #4338ca;
+  border: 1px solid #c7d2fe;
+  font-weight: 700;
+  text-transform: none;
+  letter-spacing: normal;
+  transition:
+    box-shadow 0.15s ease,
+    transform 0.15s ease;
+
+  &:hover {
+    background: linear-gradient(135deg, #e0e7ff, #c7d2fe);
+    box-shadow: 0 4px 14px rgb(67 56 202 / 22%);
+    transform: translateY(-1px);
+  }
+}
+
+// ---------------------------------------------------------------------------
+// Recovery / Collection Journey popup — a date-led timeline of every SMS, call,
+// visit, notice and payment run against one account, opened from the Account
+// Detail Report's "Recovery Journey" button.
+// ---------------------------------------------------------------------------
+.npa-timeline-backdrop {
+  position: fixed;
+  inset: 0;
+  background: rgb(15 23 42 / 55%);
+  backdrop-filter: blur(3px);
+  display: flex;
+  align-items: center;
+  justify-content: center;
+  z-index: 1000;
+  padding: 24px;
+  animation: npa-timeline-fade-in 0.15s ease-out;
+}
+
+.npa-timeline-modal {
+  background: #fff;
+  border-radius: 18px;
+  width: 640px;
+  max-width: 100%;
+  max-height: min(720px, 88vh);
+  display: flex;
+  flex-direction: column;
+  box-shadow: 0 24px 60px rgb(15 23 42 / 35%);
+  animation: npa-timeline-slide-up 0.2s cubic-bezier(0.16, 1, 0.3, 1);
+  overflow: hidden;
+
+  &__head {
+    display: flex;
+    align-items: flex-start;
+    justify-content: space-between;
+    gap: 16px;
+    padding: 20px 22px;
+    border-bottom: 1px solid #e2e8f0;
+    background: linear-gradient(180deg, #f8fafc, #fff);
+  }
+
+  &__title {
+    display: flex;
+    flex-direction: column;
+    gap: 6px;
+    min-width: 0;
+
+    h2 {
+      margin: 0;
+      font-size: 17px;
+      font-weight: 800;
+      color: #0f172a;
+    }
+  }
+
+  &__eyebrow {
+    font-size: 10.5px;
+    font-weight: 700;
+    letter-spacing: 0.07em;
+    text-transform: uppercase;
+    color: #4338ca;
+  }
+
+  &__meta {
+    display: flex;
+    align-items: center;
+    gap: 8px;
+    flex-wrap: wrap;
+    font-size: 12px;
+    color: #64748b;
+  }
+
+  &__branch::before,
+  &__count::before {
+    content: '·';
+    margin-right: 8px;
+    color: #cbd5e1;
+  }
+
+  &__close {
+    flex-shrink: 0;
+    width: 32px;
+    height: 32px;
+    border-radius: 999px;
+    border: 1px solid #e2e8f0;
+    background: #fff;
+    color: #64748b;
+    display: inline-flex;
+    align-items: center;
+    justify-content: center;
+    cursor: pointer;
+    transition:
+      background 0.15s ease,
+      color 0.15s ease;
+
+    &:hover {
+      background: #f1f5f9;
+      color: #0f172a;
+    }
+  }
+
+  &__body {
+    overflow-y: auto;
+    padding: 22px;
+  }
+}
+
+@keyframes npa-timeline-fade-in {
+  from {
+    opacity: 0;
+  }
+
+  to {
+    opacity: 1;
+  }
+}
+
+@keyframes npa-timeline-slide-up {
+  from {
+    opacity: 0;
+    transform: translateY(14px) scale(0.98);
+  }
+
+  to {
+    opacity: 1;
+    transform: translateY(0) scale(1);
+  }
+}
+
+@media (prefers-reduced-motion: reduce) {
+  .npa-timeline-backdrop,
+  .npa-timeline-modal {
+    animation: none;
+  }
+}
+
+// The timeline list itself — a connecting vertical line runs behind the icon badges.
+.npa-timeline {
+  list-style: none;
+  margin: 0;
+  padding: 0;
+}
+
+.npa-timeline-item {
+  position: relative;
+  display: flex;
+  gap: 14px;
+  padding-bottom: 22px;
+
+  // The connecting line spans from just under this item's icon to just above the next one's —
+  // anchored to the item itself (not the fixed-size icon) via top+bottom, so it always reaches
+  // exactly as far as the gap to the next entry, however tall this entry's text runs.
+  &:not(:last-child)::before {
+    content: '';
+    position: absolute;
+    top: 34px;
+    bottom: -22px;
+    left: 17px;
+    width: 2px;
+    background: #e2e8f0;
+  }
+
+  &:last-child {
+    padding-bottom: 0;
+  }
+
+  &__icon {
+    position: relative;
+    flex-shrink: 0;
+    width: 34px;
+    height: 34px;
+    border-radius: 999px;
+    display: inline-flex;
+    align-items: center;
+    justify-content: center;
+    font-size: 13px;
+    z-index: 1;
+  }
+
+  &--neutral &__icon {
+    background: #eff6ff;
+    color: #1d4ed8;
+  }
+
+  &--alert &__icon {
+    background: #fef2f2;
+    color: #b91c1c;
+  }
+
+  &--positive &__icon {
+    background: #f0fdf4;
+    color: #15803d;
+  }
+
+  &__body {
+    flex: 1;
+    min-width: 0;
+    padding-top: 4px;
+  }
+
+  &__row {
+    display: flex;
+    align-items: baseline;
+    justify-content: space-between;
+    gap: 10px;
+  }
+
+  &__type {
+    font-weight: 700;
+    font-size: 13.5px;
+    color: #0f172a;
+  }
+
+  &__date {
+    font-size: 11.5px;
+    color: #94a3b8;
+    font-variant-numeric: tabular-nums;
+    white-space: nowrap;
+  }
+
+  &__remarks {
+    margin: 3px 0 6px;
+    font-size: 12.5px;
+    color: #475569;
+    line-height: 1.45;
+  }
+
+  &__channel {
+    display: inline-block;
+    font-size: 10.5px;
+    font-weight: 700;
+    letter-spacing: 0.03em;
+    text-transform: uppercase;
+    color: #64748b;
+    background: #f1f5f9;
+    padding: 2px 8px;
+    border-radius: 6px;
+  }
+}
+
+.npa-timeline-empty {
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  gap: 10px;
+  padding: 40px 20px;
+  color: #64748b;
+  text-align: center;
+
+  fa-icon {
+    font-size: 26px;
+    color: #22c55e;
+  }
+
+  p {
+    margin: 0;
+    font-size: 13px;
+  }
+}
+
 .npa-detail-grid {
   display: grid;
   grid-template-columns: repeat(auto-fill, minmax(220px, 1fr));

src/app/reconciliation/reconciliation-data.ts

@@ -0,0 +1,703 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+// Dummy data layer for the "Reconciliation" mega-menu — 16 screens across 5 groups (Core &
+// Books / Bank & Clearing / Digital & Payments / Instruments & Members / Compliance &
+// Financials). Every reconciliation type shares one generic two-sided model (Side A vs Side B,
+// difference, match status) so the UI, KPIs and "Mark as Reconciled" action are all driven by
+// the same pure functions below — no report can duplicate/contradict another's numbers.
+//
+// Branches are the SAME 8 used by the NPA module (Branch 1/Branch 2 + 6 named branches) so a
+// real bank demo never shows two different branch lists in two different menus.
+
+import { BRANCHES, BranchMaster } from '../npa/npa-data';
+
+export { BRANCHES };
+export type { BranchMaster };
+
+export type ReconGroupId = 'core' | 'bank' | 'digital' | 'instruments' | 'compliance';
+export type ReconScope = 'BRANCH' | 'HEAD_OFFICE';
+export type ReconStatus = 'MATCHED' | 'UNMATCHED' | 'PENDING' | 'RESOLVED';
+
+export const GROUP_LABELS: Record<ReconGroupId, string> = {
+  core: 'Core & Books',
+  bank: 'Bank & Clearing',
+  digital: 'Digital & Payments',
+  instruments: 'Instruments & Members',
+  compliance: 'Compliance & Financials'
+};
+
+export interface ReconTypeMeta {
+  id: string;
+  group: ReconGroupId;
+  label: string;
+  /**
+   * BRANCH — the underlying activity is booked at a specific branch (vouchers, cheques,
+   * customer digital transactions, share members, fixed assets), so Head Office sees a branch
+   * selector + consolidated view and a branch login is locked to its own branch — same pattern
+   * as the NPA module.
+   * HEAD_OFFICE — the activity has no branch dimension in real life (bank-wide P&L/GL control,
+   * treasury's own bank accounts, statutory tax filing, vendor procurement, inter-branch
+   * consolidation) — only Head Office can open these; a branch login sees a restricted notice.
+   */
+  scope: ReconScope;
+  sideALabel: string;
+  sideBLabel: string;
+  referenceLabel: string;
+  /** Only set for the one genuinely three-sided report (Three-way Digital Reconciliation). */
+  extraLabel?: string;
+}
+
+export const RECON_TYPES: ReconTypeMeta[] = [
+  {
+    id: 'voucher',
+    group: 'core',
+    label: 'Voucher Reconciliation',
+    scope: 'BRANCH',
+    sideALabel: 'System Voucher Amount',
+    sideBLabel: 'Physical / Scanned Voucher Amount',
+    referenceLabel: 'Voucher No'
+  },
+  {
+    id: 'sundry-dr-cr',
+    group: 'core',
+    label: 'Sundry Dr / Cr Reconciliation',
+    scope: 'BRANCH',
+    sideALabel: 'GL Balance',
+    sideBLabel: 'Party Ledger Balance',
+    referenceLabel: 'Party Code'
+  },
+  {
+    id: 'pnl-impact',
+    group: 'core',
+    label: 'P&L Impact Reconciliation',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'P&L as per GL',
+    sideBLabel: 'P&L as per MIS Schedule',
+    referenceLabel: 'Income / Expense Head'
+  },
+  {
+    id: 'gl-reconciliation',
+    group: 'core',
+    label: 'GL Reconciliation',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'Total Debit',
+    sideBLabel: 'Total Credit',
+    referenceLabel: 'GL Code'
+  },
+  {
+    id: 'fixed-assets',
+    group: 'core',
+    label: 'Fixed Assets Reconciliation',
+    scope: 'BRANCH',
+    sideALabel: 'GL Asset Value (WDV)',
+    sideBLabel: 'Physical Verification Value',
+    referenceLabel: 'Asset Tag No'
+  },
+  {
+    id: 'inter-company',
+    group: 'core',
+    label: 'Inter-Company Reconciliation',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'HO Books (Inter-Branch A/c)',
+    sideBLabel: 'Branch Books (HO A/c)',
+    referenceLabel: 'Branch'
+  },
+  {
+    id: 'bank-reco',
+    group: 'bank',
+    label: 'Bank Reconciliation',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'Balance per Bank GL (Books)',
+    sideBLabel: 'Balance per Bank Statement',
+    referenceLabel: 'Bank Account'
+  },
+  {
+    id: 'api-bank-reco',
+    group: 'bank',
+    label: 'API Based Bank Reconciliation',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'Core Banking Balance',
+    sideBLabel: 'API Feed Balance',
+    referenceLabel: 'Bank Account (API)'
+  },
+  {
+    id: 'neft-rtgs',
+    group: 'bank',
+    label: 'NEFT / RTGS Reconciliation',
+    scope: 'BRANCH',
+    sideALabel: 'Amount per CBS',
+    sideBLabel: 'Amount per RBI Settlement File',
+    referenceLabel: 'UTR No'
+  },
+  {
+    id: 'clearing-reco',
+    group: 'bank',
+    label: 'Clearing Reconciliation',
+    scope: 'BRANCH',
+    sideALabel: 'Cheque Amount per CBS',
+    sideBLabel: 'Amount per Clearing House (CTS)',
+    referenceLabel: 'Cheque No'
+  },
+  {
+    id: 'udir',
+    group: 'digital',
+    label: 'UDIR (IMPS / UPI / ATM)',
+    scope: 'BRANCH',
+    sideALabel: 'Disputed Amount (Customer Claim)',
+    sideBLabel: 'NPCI UDIR Resolution Amount',
+    referenceLabel: 'UDIR Ticket No'
+  },
+  {
+    id: 'three-way-digital',
+    group: 'digital',
+    label: 'Three-way Digital Reconciliation',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'Core Banking Record',
+    sideBLabel: 'Settlement Bank Record',
+    extraLabel: 'Switch / NPCI Record',
+    referenceLabel: 'Transaction Ref (RRN)'
+  },
+  {
+    id: 'nach-reco',
+    group: 'digital',
+    label: 'NACH Reconciliation',
+    scope: 'BRANCH',
+    sideALabel: 'Mandate Amount per CBS',
+    sideBLabel: 'Amount per NPCI Response File',
+    referenceLabel: 'UMRN'
+  },
+  {
+    id: 'share-member',
+    group: 'instruments',
+    label: 'Share Member Reconciliation',
+    scope: 'BRANCH',
+    sideALabel: 'Share GL Balance',
+    sideBLabel: 'Member Share Ledger Total',
+    referenceLabel: 'Folio No'
+  },
+  {
+    id: 'invoice-payment',
+    group: 'compliance',
+    label: 'Invoice Payment',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'Invoice Amount (Vendor Bill)',
+    sideBLabel: 'Amount Paid per GL',
+    referenceLabel: 'Invoice No'
+  },
+  {
+    id: 'tax-reco',
+    group: 'compliance',
+    label: 'Tax Reconciliation',
+    scope: 'HEAD_OFFICE',
+    sideALabel: 'Deducted / Collected per Books',
+    sideBLabel: 'Remitted to Government (Challan)',
+    referenceLabel: 'Challan No'
+  }
+];
+
+export const DEFAULT_RECON_ID = 'voucher';
+
+export function reconMeta(id: string): ReconTypeMeta {
+  return RECON_TYPES.find((t) => t.id === id) || RECON_TYPES[0];
+}
+
+export interface ReconItem {
+  id: string;
+  reconTypeId: string;
+  branchCode: string;
+  branchName: string;
+  groupLabel: string;
+  reference: string;
+  description: string;
+  date: string;
+  sideAAmount: number;
+  sideBAmount: number;
+  extraAmount?: number;
+  status: ReconStatus;
+  remarks: string;
+}
+
+export function difference(item: ReconItem): number {
+  return +(item.sideAAmount - item.sideBAmount).toFixed(2);
+}
+
+export function isOpen(item: ReconItem): boolean {
+  return item.status === 'UNMATCHED' || item.status === 'PENDING';
+}
+
+// -------------------------------------------------------------------------
+// Date helpers (same shape as npa-data.ts, kept local so this module has no
+// runtime dependency beyond the shared BRANCHES list)
+// -------------------------------------------------------------------------
+function fmt(d: Date): string {
+  return `${String(d.getDate()).padStart(2, '0')}-${String(d.getMonth() + 1).padStart(2, '0')}-${d.getFullYear()}`;
+}
+function addDays(d: Date, days: number): Date {
+  const r = new Date(d);
+  r.setDate(r.getDate() + days);
+  return r;
+}
+export function todayDDMMYYYY(): string {
+  return fmt(new Date());
+}
+
+// -------------------------------------------------------------------------
+// Seeded RNG — deterministic dataset across reloads (own seed, independent of npa-data.ts)
+// -------------------------------------------------------------------------
+function mulberry32(seed: number): () => number {
+  return function random(): number {
+    seed |= 0;
+    seed = (seed + 0x6d2b79f5) | 0;
+    let t = Math.imul(seed ^ (seed >>> 15), 1 | seed);
+    t = (t + Math.imul(t ^ (t >>> 7), 61 | t)) ^ t;
+    return ((t ^ (t >>> 14)) >>> 0) / 4294967296;
+  };
+}
+const rng = mulberry32(20260213);
+const pick = <T>(arr: T[]): T => arr[Math.floor(rng() * arr.length)];
+const between = (min: number, max: number): number => min + rng() * (max - min);
+const round = (n: number): number => Math.round(n);
+
+const VENDOR_NAMES = [
+  'Om Stationery Suppliers',
+  'Shubham Printers',
+  'Shree Balaji AMC Services',
+  'Metro Security Services',
+  'Sai Computers & Networking',
+  'Deccan Furniture Works',
+  'Unity Housekeeping Services',
+  'Precision Fire & Safety',
+  'Konark Electricals',
+  'Vasant Stationery Mart'
+];
+const PARTY_NAMES = [
+  'Kiran Hardware',
+  'Vishal Electronics',
+  'Nilesh Electricals',
+  'Ramdas Plumbing Works',
+  'Anita Traders',
+  'Ganesh Enterprises',
+  'Om Textiles',
+  'Balaji Agro Traders',
+  'Sunil Auto Parts',
+  'Meera Fabricators'
+];
+const ASSET_NAMES = [
+  'Office Furniture Set',
+  'Desktop Computer (Branch Counter)',
+  'UPS 3 KVA',
+  'Currency Counting Machine',
+  'Air Conditioner 1.5 Ton',
+  'CCTV Camera System',
+  'Branch Generator 15 KVA',
+  'Server Rack Cabinet',
+  'Biometric Attendance Device',
+  'Two-Wheeler (Recovery Officer)'
+];
+const GL_HEADS = [
+  'Interest on Loans & Advances',
+  'Interest on Investments',
+  'Interest Paid on Deposits',
+  'Commission & Exchange',
+  'Locker Rent Income',
+  'Establishment Charges',
+  'Rent, Taxes & Lighting',
+  'Printing & Stationery',
+  'Depreciation on Fixed Assets',
+  'Bad Debts Written Off',
+  'Audit Fees',
+  'Sundry Income'
+];
+const BANK_ACCOUNTS = [
+  'SBI Current Account - 40012345678',
+  'HDFC Bank Current Account - 5020012345',
+  'ICICI Bank Current Account - 000305012345',
+  'Axis Bank Current Account - 91020012345',
+  'RBI Current Account (Banking Dept)'
+];
+
+interface GenOptions {
+  reconTypeId: string;
+  refPrefix: string;
+  refDigits: number;
+  descriptions: string[];
+  minAmt: number;
+  maxAmt: number;
+  unmatchedRate: number;
+  branchScoped: boolean;
+  countPerBranch?: number;
+  totalCount?: number;
+  today: Date;
+}
+
+function statusFor(unmatchedRate: number): ReconStatus {
+  const r = rng();
+  if (r < unmatchedRate * 0.6) {
+    return 'UNMATCHED';
+  }
+  if (r < unmatchedRate) {
+    return 'PENDING';
+  }
+  return 'MATCHED';
+}
+
+function amountsFor(status: ReconStatus, minAmt: number, maxAmt: number): { a: number; b: number } {
+  const a = round(between(minAmt, maxAmt));
+  if (status === 'MATCHED') {
+    return { a, b: a };
+  }
+  const gapPct = between(0.02, 0.35);
+  const sign = rng() < 0.5 ? 1 : -1;
+  const b = round(a * (1 - sign * gapPct));
+  return { a, b };
+}
+
+function generateGeneric(opts: GenOptions): ReconItem[] {
+  const items: ReconItem[] = [];
+  const meta = reconMeta(opts.reconTypeId);
+  const branchLoop = opts.branchScoped ? BRANCHES : [{ code: 'HO', name: 'Head Office' }];
+  const perBranch = opts.countPerBranch ?? opts.totalCount ?? 20;
+
+  branchLoop.forEach((branch, branchIdx) => {
+    const count = opts.branchScoped ? perBranch : (opts.totalCount ?? perBranch);
+    for (let i = 0; i < count; i++) {
+      const status = statusFor(opts.unmatchedRate);
+      const { a, b } = amountsFor(status, opts.minAmt, opts.maxAmt);
+      const daysAgo = round(between(1, 75));
+      const seq = String(branchIdx * 1000 + i + 1).padStart(opts.refDigits, '0');
+      items.push({
+        id: `${opts.reconTypeId}-${branch.code}-${i}`,
+        reconTypeId: opts.reconTypeId,
+        branchCode: branch.code,
+        branchName: branch.name,
+        groupLabel: GROUP_LABELS[meta.group],
+        reference: `${opts.refPrefix}${seq}`,
+        description: pick(opts.descriptions),
+        date: fmt(addDays(opts.today, -daysAgo)),
+        sideAAmount: a,
+        sideBAmount: status === 'MATCHED' ? a : b,
+        status,
+        remarks: status === 'MATCHED' ? '' : ''
+      });
+    }
+  });
+  return items;
+}
+
+function generateInterCompany(today: Date): ReconItem[] {
+  return BRANCHES.map((b): ReconItem => {
+    const status = statusFor(0.25);
+    const { a, b: bAmt } = amountsFor(status, 200000, 3500000);
+    return {
+      id: `inter-company-${b.code}`,
+      reconTypeId: 'inter-company',
+      branchCode: 'HO',
+      branchName: 'Head Office',
+      groupLabel: GROUP_LABELS.core,
+      reference: b.name,
+      description: `Inter-branch settlement account — ${b.name}`,
+      date: fmt(addDays(today, -round(between(1, 10)))),
+      sideAAmount: a,
+      sideBAmount: status === 'MATCHED' ? a : bAmt,
+      status,
+      remarks: ''
+    };
+  });
+}
+
+function generateBankReco(reconTypeId: string, today: Date, refPrefix: string): ReconItem[] {
+  const templates = [
+    'Cheque issued, not yet presented',
+    'Cheque deposited, not yet credited by bank',
+    'Bank charges debited, not yet booked in CBS',
+    'Interest credited by bank, not yet booked in CBS',
+    'Direct credit by remitter, not yet identified',
+    'Standing instruction debited by bank, pending booking',
+    'RTGS outward debited by bank, in-transit in CBS'
+  ];
+  const items: ReconItem[] = [];
+  BANK_ACCOUNTS.forEach((acct, idx) => {
+    const lineCount = reconTypeId === 'api-bank-reco' ? 5 : 6;
+    for (let i = 0; i < lineCount; i++) {
+      const status = statusFor(0.55);
+      const { a, b } = amountsFor(status, 15000, 850000);
+      items.push({
+        id: `${reconTypeId}-${idx}-${i}`,
+        reconTypeId,
+        branchCode: 'HO',
+        branchName: 'Head Office',
+        groupLabel: GROUP_LABELS.bank,
+        reference: `${refPrefix}${String(idx + 1).padStart(2, '0')}${String(i + 1).padStart(3, '0')}`,
+        description: `${acct} — ${pick(templates)}`,
+        date: fmt(addDays(today, -round(between(1, 30)))),
+        sideAAmount: a,
+        sideBAmount: status === 'MATCHED' ? a : b,
+        status,
+        remarks: ''
+      });
+    }
+  });
+  return items;
+}
+
+function generateThreeWayDigital(today: Date): ReconItem[] {
+  const channels = [
+    'IMPS',
+    'UPI',
+    'NEFT',
+    'RTGS',
+    'ATM (NFS)'
+  ];
+  const items: ReconItem[] = [];
+  for (let i = 0; i < 45; i++) {
+    const status = statusFor(0.12);
+    const core = round(between(500, 250000));
+    const switchAmt = status === 'MATCHED' ? core : round(core * (1 - between(0.02, 0.2)));
+    const settlement = status === 'MATCHED' ? core : round(core * (1 - between(0.02, 0.15)));
+    items.push({
+      id: `three-way-digital-${i}`,
+      reconTypeId: 'three-way-digital',
+      branchCode: 'HO',
+      branchName: 'Head Office',
+      groupLabel: GROUP_LABELS.digital,
+      reference: `RRN${String(700000 + i)}`,
+      description: `${pick(channels)} transaction — Core vs Switch vs Settlement Bank`,
+      date: fmt(addDays(today, -round(between(1, 20)))),
+      sideAAmount: core,
+      sideBAmount: settlement,
+      extraAmount: switchAmt,
+      status,
+      remarks: ''
+    });
+  }
+  return items;
+}
+
+function generateAll(): ReconItem[] {
+  const today = new Date();
+  return [
+    ...generateGeneric({
+      reconTypeId: 'voucher',
+      refPrefix: 'JV/26/',
+      refDigits: 5,
+      descriptions: [
+        'Cash deposit voucher',
+        'Cash withdrawal voucher',
+        'Journal entry — interest provision',
+        'Journal entry — expense booking',
+        'Transfer voucher — inter-GL',
+        'Debit voucher — charges recovery',
+        'Credit voucher — refund adjustment'
+      ],
+      minAmt: 500,
+      maxAmt: 250000,
+      unmatchedRate: 0.08,
+      branchScoped: true,
+      countPerBranch: 15,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'sundry-dr-cr',
+      refPrefix: 'PTY-',
+      refDigits: 4,
+      descriptions: PARTY_NAMES,
+      minAmt: 5000,
+      maxAmt: 180000,
+      unmatchedRate: 0.18,
+      branchScoped: true,
+      countPerBranch: 10,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'pnl-impact',
+      refPrefix: 'GLH-',
+      refDigits: 3,
+      descriptions: GL_HEADS,
+      minAmt: 40000,
+      maxAmt: 4200000,
+      unmatchedRate: 0.15,
+      branchScoped: false,
+      totalCount: 24,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'gl-reconciliation',
+      refPrefix: 'GL-',
+      refDigits: 6,
+      descriptions: [
+        'Suspense account clearance check',
+        'Control account tally — deposits',
+        'Control account tally — advances',
+        'Inter-branch adjustment head',
+        'Sundry assets/liabilities head',
+        ...GL_HEADS
+      ],
+      minAmt: 20000,
+      maxAmt: 5200000,
+      unmatchedRate: 0.1,
+      branchScoped: false,
+      totalCount: 42,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'fixed-assets',
+      refPrefix: 'FA-',
+      refDigits: 4,
+      descriptions: ASSET_NAMES,
+      minAmt: 8000,
+      maxAmt: 650000,
+      unmatchedRate: 0.12,
+      branchScoped: true,
+      countPerBranch: 8,
+      today
+    }),
+    ...generateInterCompany(today),
+    ...generateBankReco('bank-reco', today, 'BRS-'),
+    ...generateBankReco('api-bank-reco', today, 'API-'),
+    ...generateGeneric({
+      reconTypeId: 'neft-rtgs',
+      refPrefix: 'UTR',
+      refDigits: 12,
+      descriptions: [
+        'RTGS outward — beneficiary bank settlement',
+        'RTGS inward — remitting bank settlement',
+        'NEFT outward — beneficiary bank settlement',
+        'NEFT inward — remitting bank settlement'
+      ],
+      minAmt: 25000,
+      maxAmt: 1800000,
+      unmatchedRate: 0.06,
+      branchScoped: true,
+      countPerBranch: 12,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'clearing-reco',
+      refPrefix: 'CHQ-',
+      refDigits: 6,
+      descriptions: [
+        'Outward clearing — cheque sent',
+        'Inward clearing — cheque received',
+        'CTS grid settlement adjustment',
+        'Cheque return — insufficient funds'
+      ],
+      minAmt: 10000,
+      maxAmt: 620000,
+      unmatchedRate: 0.09,
+      branchScoped: true,
+      countPerBranch: 10,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'udir',
+      refPrefix: 'UDIR-',
+      refDigits: 5,
+      descriptions: [
+        'IMPS failed but debited — customer dispute',
+        'UPI transaction disputed — merchant not credited',
+        'ATM cash-not-dispensed but account debited',
+        'UPI duplicate debit dispute'
+      ],
+      minAmt: 500,
+      maxAmt: 45000,
+      unmatchedRate: 0.35,
+      branchScoped: true,
+      countPerBranch: 4,
+      today
+    }),
+    ...generateThreeWayDigital(today),
+    ...generateGeneric({
+      reconTypeId: 'nach-reco',
+      refPrefix: 'UMRN',
+      refDigits: 10,
+      descriptions: [
+        'NACH debit — loan EMI collection',
+        'NACH debit — gold loan EMI collection',
+        'NACH credit — salary/DBT disbursement',
+        'NACH mandate return — insufficient funds'
+      ],
+      minAmt: 1500,
+      maxAmt: 85000,
+      unmatchedRate: 0.14,
+      branchScoped: true,
+      countPerBranch: 8,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'share-member',
+      refPrefix: 'FOL-',
+      refDigits: 5,
+      descriptions: [
+        'Regular member — share balance',
+        'Nominal member — share balance',
+        'Share transfer on account closure',
+        'Share application pending allotment'
+      ],
+      minAmt: 500,
+      maxAmt: 25000,
+      unmatchedRate: 0.07,
+      branchScoped: true,
+      countPerBranch: 9,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'invoice-payment',
+      refPrefix: 'INV-',
+      refDigits: 5,
+      descriptions: VENDOR_NAMES,
+      minAmt: 3000,
+      maxAmt: 380000,
+      unmatchedRate: 0.13,
+      branchScoped: false,
+      totalCount: 30,
+      today
+    }),
+    ...generateGeneric({
+      reconTypeId: 'tax-reco',
+      refPrefix: 'CHLN-',
+      refDigits: 4,
+      descriptions: [
+        'TDS on FD/RD interest payouts',
+        'TDS on salary payments',
+        'TDS on contractor/vendor payments',
+        'GST on service charges collected',
+        'GST on locker rent collected',
+        'TCS on cash transactions'
+      ],
+      minAmt: 8000,
+      maxAmt: 620000,
+      unmatchedRate: 0.11,
+      branchScoped: false,
+      totalCount: 18,
+      today
+    })
+  ];
+}
+
+export const RECON_ITEMS: ReconItem[] = generateAll();
+
+// -------------------------------------------------------------------------
+// KPI helpers — always computed from the item list handed in, so a filtered
+// (branch-scoped) view and the full book can never disagree on a total.
+// -------------------------------------------------------------------------
+export function totalSideA(items: ReconItem[]): number {
+  return items.reduce((s, i) => s + i.sideAAmount, 0);
+}
+export function totalSideB(items: ReconItem[]): number {
+  return items.reduce((s, i) => s + i.sideBAmount, 0);
+}
+export function totalDifference(items: ReconItem[]): number {
+  return items.reduce((s, i) => s + Math.abs(difference(i)), 0);
+}
+export function countByStatus(items: ReconItem[], status: ReconStatus): number {
+  return items.filter((i) => i.status === status).length;
+}
+export function matchRate(items: ReconItem[]): number {
+  return items.length ? (countByStatus(items, 'MATCHED') / items.length) * 100 : 100;
+}

src/app/reconciliation/reconciliation-report/reconciliation-report.component.html

@@ -0,0 +1,271 @@
+<!--
+  Copyright since 2025 Mifos Initiative
+
+  This Source Code Form is subject to the terms of the Mozilla Public
+  License, v. 2.0. If a copy of the MPL was not distributed with this
+  file, You can obtain one at http://mozilla.org/MPL/2.0/.
+-->
+
+<div class="pg">
+  <header class="pg-head">
+    <div>
+      <div class="pg-eyebrow">
+        RECONCILIATION · {{ groupLabels[activeGroup] | uppercase }}
+        <span class="recon-scope-chip">{{ meta.scope === 'HEAD_OFFICE' ? 'Head Office Only' : 'Branch-wise' }}</span>
+      </div>
+      <h1 class="pg-title">{{ meta.label }}</h1>
+      <p class="pg-sub">
+        {{ meta.sideALabel }} vs {{ meta.sideBLabel }}
+        @if (meta.extraLabel) {
+          vs {{ meta.extraLabel }}
+        }
+        — as on {{ asOnDate }}.
+      </p>
+    </div>
+    <div class="pg-toolbar">
+      @if (meta.scope === 'BRANCH') {
+        @if (isHeadOffice) {
+          <label class="pg-field">
+            <span>Branch</span>
+            <select class="pg-select" [ngModel]="branchFilter" (ngModelChange)="setBranch($event)">
+              <option value="">-- All Branches --</option>
+              @for (b of branches; track b.code) {
+                <option [value]="b.code">{{ b.name }}</option>
+              }
+            </select>
+          </label>
+        } @else {
+          <label class="pg-field">
+            <span>Branch</span>
+            <span class="pg-chip">{{ scopeName }}</span>
+          </label>
+        }
+      } @else {
+        <label class="pg-field">
+          <span>Scope</span>
+          <span class="pg-chip">Head Office (Whole Bank)</span>
+        </label>
+      }
+      <label class="pg-field">
+        <span>As On</span>
+        <input type="text" [(ngModel)]="asOnDate" placeholder="DD-MM-YYYY" />
+      </label>
+      <button type="button" class="pg-btn pg-btn--primary" (click)="generate()">Generate</button>
+      @if (!isRestricted) {
+        <button type="button" class="pg-btn pg-btn--ghost" [disabled]="generating" (click)="openExportModal()">
+          {{ generating ? 'Exporting…' : 'Export to Excel' }}
+        </button>
+      }
+    </div>
+  </header>
+
+  @if (!isRestricted) {
+    <div class="inv-kpis">
+      <div class="inv-kpi">
+        <span class="inv-kpi__label">{{ meta.sideALabel }}</span>
+        <span class="inv-kpi__value">₹{{ totalA | number: '1.0-0' }}</span>
+        <span class="inv-kpi__sub">{{ items.length }} items</span>
+      </div>
+      <div class="inv-kpi">
+        <span class="inv-kpi__label">{{ meta.sideBLabel }}</span>
+        <span class="inv-kpi__value">₹{{ totalB | number: '1.0-0' }}</span>
+        <span class="inv-kpi__sub">{{ scopeName }}</span>
+      </div>
+      <div class="inv-kpi">
+        <span class="inv-kpi__label">Absolute Difference</span>
+        <span class="inv-kpi__value" [class.npa-warn]="totalDiff > 0">₹{{ totalDiff | number: '1.0-0' }}</span>
+        <span class="inv-kpi__sub">{{ matchPct | number: '1.1-1' }}% matched</span>
+      </div>
+      <div class="inv-kpi">
+        <span class="inv-kpi__label">Open Items</span>
+        <span class="inv-kpi__value npa-warn">{{ unmatchedCount + pendingCount }}</span>
+        <span class="inv-kpi__sub"
+          >{{ unmatchedCount }} unmatched · {{ pendingCount }} pending · {{ resolvedCount }} resolved</span
+        >
+      </div>
+    </div>
+  }
+
+  <div class="cctr-tabs">
+    @for (g of groups; track g) {
+      <button
+        type="button"
+        class="pg-btn pg-btn--ghost"
+        [class.pg-btn--active]="activeGroup === g"
+        (click)="goToReport(groupOf(g)[0].id)"
+      >
+        {{ groupLabels[g] }}
+      </button>
+    }
+  </div>
+
+  <div class="cctr-tabs">
+    @for (m of groupOf(activeGroup); track m.id) {
+      <button
+        type="button"
+        class="pg-btn pg-btn--ghost"
+        [class.pg-btn--active]="activeReport === m.id"
+        (click)="goToReport(m.id)"
+      >
+        {{ m.label }}
+      </button>
+    }
+  </div>
+
+  @if (isRestricted) {
+    <div class="pg-card">
+      <div class="recon-restricted">
+        <fa-icon icon="university" class="recon-restricted__icon"></fa-icon>
+        <div class="recon-restricted__title">Managed Centrally by Head Office</div>
+        <p class="recon-restricted__body">
+          {{ meta.label }} has no branch-level dimension in real-world banking — it is reconciled centrally by the Head
+          Office Accounts/Treasury team. Your login ({{ currentOfficeName }}) does not have access to this screen.
+          Contact Head Office if you need a figure from this reconciliation.
+        </p>
+      </div>
+    </div>
+  } @else {
+    <div class="pg-card">
+      <div class="pos-section-label">{{ meta.label }} — {{ scopeName }}</div>
+      <div class="pg-table-scroll">
+        <table class="pg-table">
+          <thead>
+            <tr>
+              <th>{{ meta.referenceLabel }}</th>
+              <th>Description</th>
+              @if (meta.scope === 'BRANCH') {
+                <th>Branch</th>
+              }
+              <th>Date</th>
+              <th class="num">{{ meta.sideALabel }}</th>
+              <th class="num">{{ meta.sideBLabel }}</th>
+              @if (meta.extraLabel) {
+                <th class="num">{{ meta.extraLabel }}</th>
+              }
+              <th class="num">Difference</th>
+              <th>Status</th>
+              <th>Remarks / Action</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (item of paged(items); track item.id) {
+              <tr>
+                <td>
+                  <span class="pg-chip">{{ item.reference }}</span>
+                </td>
+                <td>{{ item.description }}</td>
+                @if (meta.scope === 'BRANCH') {
+                  <td>{{ item.branchName }}</td>
+                }
+                <td>{{ item.date }}</td>
+                <td class="num">₹{{ item.sideAAmount | number: '1.0-0' }}</td>
+                <td class="num">₹{{ item.sideBAmount | number: '1.0-0' }}</td>
+                @if (meta.extraLabel) {
+                  <td class="num">₹{{ item.extraAmount | number: '1.0-0' }}</td>
+                }
+                <td class="num" [class.col-out]="diff(item) !== 0" [class.col-in]="diff(item) === 0">
+                  ₹{{ diff(item) | number: '1.0-0' }}
+                </td>
+                <td>
+                  <span [class]="badgeClass(item.status)">{{ item.status }}</span>
+                </td>
+                <td>
+                  @if (isItemOpen(item)) {
+                    <div class="recon-action-row">
+                      <input
+                        type="text"
+                        class="recon-remark-input"
+                        [(ngModel)]="remarksDraft[item.id]"
+                        placeholder="Remarks (optional)"
+                      />
+                      <button type="button" class="pg-btn pg-btn--ghost" (click)="markReconciled(item)">
+                        Mark as Reconciled
+                      </button>
+                    </div>
+                  } @else if (item.status === 'RESOLVED') {
+                    <span class="pg-sub">{{ item.remarks }}</span>
+                  }
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td
+                  [attr.colspan]="meta.scope === 'BRANCH' ? (meta.extraLabel ? 10 : 9) : meta.extraLabel ? 9 : 8"
+                  class="pg-empty"
+                >
+                  No {{ meta.label }} items for this branch.
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+      @if (items.length > pageSize) {
+        <div class="pg-pagination">
+          <span class="pg-pagination__info"
+            >Showing {{ rangeStart(items) }}–{{ rangeEnd(items) }} of {{ items.length }}</span
+          >
+          <div class="pg-pagination__controls">
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === 1"
+              (click)="goToPage(currentPage - 1, items)"
+            >
+              ‹ Prev
+            </button>
+            <span class="pg-pagination__page">Page {{ currentPage }} of {{ pageCount(items) }}</span>
+            <button
+              type="button"
+              class="pg-btn pg-btn--ghost"
+              [disabled]="currentPage === pageCount(items)"
+              (click)="goToPage(currentPage + 1, items)"
+            >
+              Next ›
+            </button>
+          </div>
+        </div>
+      }
+    </div>
+  }
+</div>
+
+@if (showExportModal) {
+  <div class="recon-modal-backdrop" (click)="closeExportModal()">
+    <div class="recon-modal" (click)="$event.stopPropagation()">
+      <div class="recon-modal__header">
+        <span>Export to Excel — Sign-off (Optional)</span>
+        <button type="button" class="recon-modal__close" (click)="closeExportModal()" aria-label="Close">
+          &times;
+        </button>
+      </div>
+      <p class="pg-sub" style="padding: 0 20px">
+        Fill in Prepared / Checked / Approved details if this copy needs them for the record — or leave them blank and
+        download straight away.
+      </p>
+      <div class="recon-signoff-grid">
+        <div class="recon-signoff-col">
+          <span class="recon-signoff-role">Prepared By</span>
+          <input type="text" placeholder="Name" [(ngModel)]="exportSignOff.preparedByName" />
+          <input type="text" placeholder="Designation" [(ngModel)]="exportSignOff.preparedByDesg" />
+        </div>
+        <div class="recon-signoff-col">
+          <span class="recon-signoff-role">Checked By</span>
+          <input type="text" placeholder="Name" [(ngModel)]="exportSignOff.checkedByName" />
+          <input type="text" placeholder="Designation" [(ngModel)]="exportSignOff.checkedByDesg" />
+        </div>
+        <div class="recon-signoff-col">
+          <span class="recon-signoff-role">Approved By</span>
+          <input type="text" placeholder="Name" [(ngModel)]="exportSignOff.approvedByName" />
+          <input type="text" placeholder="Designation" [(ngModel)]="exportSignOff.approvedByDesg" />
+        </div>
+      </div>
+      <div class="inv-form-actions" style="padding: 0 20px 20px">
+        <button type="button" class="pg-btn pg-btn--ghost" (click)="closeExportModal()">Cancel</button>
+        <button type="button" class="pg-btn pg-btn--primary" (click)="confirmExport()">Download</button>
+      </div>
+    </div>
+  </div>
+}
+
+<div class="inv-toast" [class.show]="toastVisible">{{ toastMsg }}</div>

src/app/reconciliation/reconciliation-report/reconciliation-report.component.ts

@@ -0,0 +1,418 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { Component, inject, OnDestroy, OnInit } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { ActivatedRoute, Router, RouterModule } from '@angular/router';
+import { Subscription } from 'rxjs';
+import * as ExcelJS from 'exceljs';
+import { AuthenticationService } from '../../core/authentication/authentication.service';
+import {
+  RECON_TYPES,
+  RECON_ITEMS,
+  BRANCHES,
+  GROUP_LABELS,
+  DEFAULT_RECON_ID,
+  ReconGroupId,
+  ReconTypeMeta,
+  ReconItem,
+  ReconStatus,
+  reconMeta,
+  difference,
+  isOpen,
+  totalSideA,
+  totalSideB,
+  totalDifference,
+  countByStatus,
+  matchRate,
+  todayDDMMYYYY
+} from '../reconciliation-data';
+
+/** Optional "Prepared / Checked / Approved" details captured in the Export to Excel popup —
+ *  purely a one-off snapshot for that download, not a persisted workflow/sign-off state. */
+interface ReconExportSignOff {
+  preparedByName: string;
+  preparedByDesg: string;
+  checkedByName: string;
+  checkedByDesg: string;
+  approvedByName: string;
+  approvedByDesg: string;
+}
+
+function blankExportSignOff(): ReconExportSignOff {
+  return {
+    preparedByName: '',
+    preparedByDesg: '',
+    checkedByName: '',
+    checkedByDesg: '',
+    approvedByName: '',
+    approvedByDesg: ''
+  };
+}
+
+/**
+ * The "Reconciliation" mega-menu — 16 screens across 5 groups (Core & Books / Bank & Clearing /
+ * Digital & Payments / Instruments & Members / Compliance & Financials) — collapsed into one
+ * route-param-driven component, mirroring the NPA module's pattern. Every screen shares the same
+ * generic two-sided (Side A vs Side B) reconciliation model in reconciliation-data.ts, and the
+ * same Head-Office-vs-branch access split used by NPA and Cash/Clearing/Transfer: activity that
+ * genuinely happens at a branch (vouchers, cheques, digital transactions, share members, fixed
+ * assets) is branch-scoped; activity with no branch dimension in real life (bank-wide P&L/GL
+ * control, treasury's own bank accounts, statutory tax filing, vendor procurement, inter-branch
+ * consolidation) is Head-Office-only.
+ */
+@Component({
+  selector: 'mifosx-reconciliation-report',
+  templateUrl: './reconciliation-report.component.html',
+  styleUrls: [
+    '../../cashier/cashier-shared.scss',
+    '../../investment/investment-shared.scss',
+    '../../npa/npa-shared.scss',
+    '../reconciliation-shared.scss'
+  ],
+  standalone: true,
+  imports: [
+    CommonModule,
+    FormsModule,
+    RouterModule
+  ]
+})
+export class ReconciliationReportComponent implements OnInit, OnDestroy {
+  readonly reportMeta = RECON_TYPES;
+  readonly groupLabels = GROUP_LABELS;
+  readonly branches = BRANCHES;
+  readonly groups: ReconGroupId[] = [
+    'core',
+    'bank',
+    'digital',
+    'instruments',
+    'compliance'
+  ];
+  asOnDate = todayDDMMYYYY();
+
+  activeGroup: ReconGroupId = 'core';
+  activeReport = DEFAULT_RECON_ID;
+
+  isHeadOffice = false;
+  currentOfficeName = 'Branch Office';
+  private ownBranchCode: string | null = null;
+
+  /** '' = All Branches (Head Office consolidated view); otherwise a BranchMaster.code. */
+  branchFilter = '';
+
+  readonly pageSize = 20;
+  currentPage = 1;
+
+  remarksDraft: Record<string, string> = {};
+
+  generating = false;
+  showExportModal = false;
+  exportSignOff: ReconExportSignOff = blankExportSignOff();
+
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: ReturnType<typeof setTimeout> | undefined;
+  private sub?: Subscription;
+
+  private readonly route = inject(ActivatedRoute);
+  private readonly router = inject(Router);
+  private readonly auth = inject(AuthenticationService);
+
+  ngOnInit(): void {
+    this.sub = this.route.paramMap.subscribe((params) => {
+      const id = params.get('reportId') || DEFAULT_RECON_ID;
+      const meta = this.reportMeta.find((m) => m.id === id) || this.reportMeta[0];
+      this.activeReport = meta.id;
+      this.activeGroup = meta.group;
+      this.currentPage = 1;
+    });
+
+    const creds = this.auth.getCredentials();
+    this.isHeadOffice = this.auth.isHeadOfficeUser();
+    this.currentOfficeName = creds?.officeName || 'Branch Office';
+    if (this.isHeadOffice) {
+      this.branchFilter = '';
+    } else {
+      this.ownBranchCode =
+        this.branches.find((b) => this.currentOfficeName.toLowerCase().includes(b.name.toLowerCase()))?.code || null;
+      this.branchFilter = this.ownBranchCode || this.branches[0].code;
+    }
+  }
+
+  ngOnDestroy(): void {
+    this.sub?.unsubscribe();
+  }
+
+  goToReport(reportId: string): void {
+    this.router.navigate([
+      '/reconciliation',
+      reportId
+    ]);
+  }
+
+  groupOf(group: ReconGroupId): ReconTypeMeta[] {
+    return this.reportMeta.filter((m) => m.group === group);
+  }
+
+  setBranch(code: string): void {
+    this.branchFilter = code;
+    this.currentPage = 1;
+  }
+
+  get meta(): ReconTypeMeta {
+    return reconMeta(this.activeReport);
+  }
+
+  /** True when a branch-level login has opened a Head-Office-only reconciliation type. */
+  get isRestricted(): boolean {
+    return this.meta.scope === 'HEAD_OFFICE' && !this.isHeadOffice;
+  }
+
+  get scopeName(): string {
+    if (this.meta.scope === 'HEAD_OFFICE') {
+      return 'Head Office';
+    }
+    if (!this.isHeadOffice) {
+      return this.currentOfficeName;
+    }
+    return this.branchFilter ? this.branches.find((b) => b.code === this.branchFilter)?.name || '' : 'All Branches';
+  }
+
+  get items(): ReconItem[] {
+    const all = RECON_ITEMS.filter((i) => i.reconTypeId === this.activeReport);
+    if (this.meta.scope !== 'BRANCH' || !this.branchFilter) {
+      return all;
+    }
+    return all.filter((i) => i.branchCode === this.branchFilter);
+  }
+
+  diff(item: ReconItem): number {
+    return difference(item);
+  }
+
+  isItemOpen(item: ReconItem): boolean {
+    return isOpen(item);
+  }
+
+  badgeClass(status: ReconStatus): string {
+    return `recon-badge recon-badge--${status.toLowerCase()}`;
+  }
+
+  // -------------------- KPIs (always over the full `items` list, never the paged slice) --------------------
+  get totalA(): number {
+    return totalSideA(this.items);
+  }
+  get totalB(): number {
+    return totalSideB(this.items);
+  }
+  get totalDiff(): number {
+    return totalDifference(this.items);
+  }
+  get matchedCount(): number {
+    return countByStatus(this.items, 'MATCHED');
+  }
+  get unmatchedCount(): number {
+    return countByStatus(this.items, 'UNMATCHED');
+  }
+  get pendingCount(): number {
+    return countByStatus(this.items, 'PENDING');
+  }
+  get resolvedCount(): number {
+    return countByStatus(this.items, 'RESOLVED');
+  }
+  get matchPct(): number {
+    return matchRate(this.items);
+  }
+
+  // -------------------- Pagination --------------------
+  paged<T>(list: T[]): T[] {
+    const start = (this.currentPage - 1) * this.pageSize;
+    return list.slice(start, start + this.pageSize);
+  }
+  pageCount(list: unknown[]): number {
+    return Math.max(1, Math.ceil(list.length / this.pageSize));
+  }
+  rangeStart(list: unknown[]): number {
+    return list.length === 0 ? 0 : (this.currentPage - 1) * this.pageSize + 1;
+  }
+  rangeEnd(list: unknown[]): number {
+    return Math.min(this.currentPage * this.pageSize, list.length);
+  }
+  goToPage(page: number, list: unknown[]): void {
+    this.currentPage = Math.min(Math.max(1, page), this.pageCount(list));
+  }
+
+  // -------------------- Actions --------------------
+  markReconciled(item: ReconItem): void {
+    const remark = (this.remarksDraft[item.id] || '').trim();
+    item.status = 'RESOLVED';
+    item.remarks = remark || 'Reconciled — difference verified and squared off.';
+    delete this.remarksDraft[item.id];
+    this.toast(`${this.meta.referenceLabel} ${item.reference} marked as reconciled.`);
+  }
+
+  generate(): void {
+    this.currentPage = 1;
+    this.toast(`${this.meta.label} refreshed as on ${this.asOnDate}.`);
+  }
+
+  // -------------------- Export to Excel --------------------
+  /** "Export to Excel" opens this popup first — Prepared/Checked/Approved details are entirely
+   *  optional; leaving them blank and clicking Download exports immediately with no sign-off
+   *  rows added. */
+  openExportModal(): void {
+    this.exportSignOff = blankExportSignOff();
+    this.showExportModal = true;
+  }
+
+  closeExportModal(): void {
+    this.showExportModal = false;
+  }
+
+  confirmExport(): void {
+    this.showExportModal = false;
+    void this.exportExcel();
+  }
+
+  /** Strips characters Excel forbids in worksheet names (\ / ? * [ ]) and caps the length. */
+  private safeSheetName(name: string): string {
+    return name.replace(/[\\/?*[\]]/g, '-').slice(0, 31);
+  }
+
+  private async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const wb = new ExcelJS.Workbook();
+      wb.creator = 'CBSNexora';
+      wb.created = new Date();
+      // Excel worksheet names can't contain \ / ? * [ ] or exceed 31 chars — several report
+      // labels here have a "/" (e.g. "NEFT / RTGS Reconciliation"), which made addWorksheet()
+      // throw and silently abort the whole export.
+      const sheet = wb.addWorksheet(this.safeSheetName(this.meta.label));
+
+      const headers = [
+        this.meta.referenceLabel,
+        'Description',
+        ...(this.meta.scope === 'BRANCH' ? ['Branch'] : []),
+        'Date',
+        this.meta.sideALabel,
+        this.meta.sideBLabel,
+        ...(this.meta.extraLabel ? [this.meta.extraLabel] : []),
+        'Difference',
+        'Status',
+        'Remarks'
+      ];
+      const widths = [
+        18,
+        34,
+        ...(this.meta.scope === 'BRANCH' ? [16] : []),
+        12,
+        20,
+        20,
+        ...(this.meta.extraLabel ? [20] : []),
+        16,
+        14,
+        30
+      ];
+      sheet.columns = widths.map((w) => ({ width: w }));
+
+      const title = sheet.addRow([this.meta.label]);
+      sheet.mergeCells(title.number, 1, title.number, headers.length);
+      title.font = { bold: true, size: 14, color: { argb: 'FFFFFFFF' } };
+      title.alignment = { horizontal: 'center', vertical: 'middle' };
+      title.height = 24;
+      title.getCell(1).fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FF0F4F3C' } };
+
+      const meta = sheet.addRow([`Scope: ${this.scopeName}   ·   As On: ${this.asOnDate}`]);
+      sheet.mergeCells(meta.number, 1, meta.number, headers.length);
+      meta.font = { italic: true, size: 10 };
+      sheet.addRow([]);
+
+      const head = sheet.addRow(headers);
+      head.font = { bold: true };
+      head.alignment = { wrapText: true, horizontal: 'center' };
+      head.eachCell((c) => {
+        c.fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FFE2E8F0' } };
+        c.border = { bottom: { style: 'thin' } };
+      });
+
+      for (const item of this.items) {
+        const row: (string | number | null)[] = [
+          item.reference,
+          item.description,
+          ...(this.meta.scope === 'BRANCH' ? [item.branchName] : []),
+          item.date,
+          item.sideAAmount,
+          item.sideBAmount,
+          ...(this.meta.extraLabel ? [item.extraAmount ?? null] : []),
+          this.diff(item),
+          item.status,
+          item.remarks
+        ];
+        const excelRow = sheet.addRow(row);
+        row.forEach((v, idx) => {
+          if (typeof v === 'number') {
+            excelRow.getCell(idx + 1).numFmt = '#,##0.00';
+          }
+        });
+      }
+      sheet.views = [{ state: 'frozen', ySplit: 4 }];
+
+      const so = this.exportSignOff;
+      const hasSignOff = [
+        so.preparedByName,
+        so.checkedByName,
+        so.approvedByName
+      ].some((v) => v.trim());
+      if (hasSignOff) {
+        sheet.addRow([]);
+        sheet.addRow([]);
+        const signHead = sheet.addRow([
+          'Prepared By',
+          so.preparedByName ? `${so.preparedByName}${so.preparedByDesg ? ' (' + so.preparedByDesg + ')' : ''}` : '—',
+          '',
+          'Checked By',
+          so.checkedByName ? `${so.checkedByName}${so.checkedByDesg ? ' (' + so.checkedByDesg + ')' : ''}` : '—',
+          '',
+          'Approved By',
+          so.approvedByName ? `${so.approvedByName}${so.approvedByDesg ? ' (' + so.approvedByDesg + ')' : ''}` : '—'
+        ]);
+        signHead.font = { bold: true };
+      }
+
+      const buffer = await wb.xlsx.writeBuffer();
+      const blob = new Blob([buffer], {
+        type: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet'
+      });
+      const url = URL.createObjectURL(blob);
+      const a = document.createElement('a');
+      a.href = url;
+      a.download = `${this.meta.label.replace(/[^\w]+/g, '-')}-${this.scopeName.replace(/[^\w]+/g, '-')}-${this.asOnDate}.xlsx`;
+      document.body.appendChild(a);
+      a.click();
+      document.body.removeChild(a);
+      URL.revokeObjectURL(url);
+      this.toast(`${this.meta.label} exported (${this.items.length} rows).`);
+    } catch (err) {
+      console.error('Reconciliation export failed', err);
+      this.toast('Could not generate the workbook — please retry.');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  private toast(msg: string): void {
+    this.toastMsg = msg;
+    this.toastVisible = true;
+    if (this.toastTimer) {
+      clearTimeout(this.toastTimer);
+    }
+    this.toastTimer = setTimeout(() => (this.toastVisible = false), 3200);
+  }
+}

src/app/reconciliation/reconciliation-routing.module.ts

@@ -0,0 +1,41 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { NgModule } from '@angular/core';
+import { Routes, RouterModule } from '@angular/router';
+
+import { Route } from '../core/route/route.service';
+import { ReconciliationReportComponent } from './reconciliation-report/reconciliation-report.component';
+import { DEFAULT_RECON_ID } from './reconciliation-data';
+
+const routes: Routes = [
+  Route.withShell([
+    {
+      path: 'reconciliation',
+      data: { title: 'Reconciliation', breadcrumb: 'Reconciliation' },
+      children: [
+        {
+          path: '',
+          redirectTo: DEFAULT_RECON_ID,
+          pathMatch: 'full'
+        },
+        {
+          path: ':reportId',
+          component: ReconciliationReportComponent,
+          data: { title: 'Reconciliation', breadcrumb: 'Reconciliation' }
+        }
+      ]
+    }
+  ])
+];
+
+@NgModule({
+  imports: [RouterModule.forChild(routes)],
+  exports: [RouterModule]
+})
+export class ReconciliationRoutingModule {}

src/app/reconciliation/reconciliation-shared.scss

@@ -0,0 +1,189 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+// Reconciliation-status colouring layered on top of ../cashier/cashier-shared.scss (pg-*,
+// cctr-*), ../investment/investment-shared.scss (inv-kpis, inv-form-*, inv-toast) and
+// ../npa/npa-shared.scss (pg-pagination) — reused as-is since they're generic primitives.
+
+.recon-badge {
+  display: inline-flex;
+  align-items: center;
+  padding: 3px 10px;
+  border-radius: 999px;
+  font-size: 11px;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.04em;
+  white-space: nowrap;
+
+  &--matched {
+    background: #f0fdf4;
+    color: #15803d;
+    border: 1px solid #bbf7d0;
+  }
+
+  &--unmatched {
+    background: #fef2f2;
+    color: #dc2626;
+    border: 1px solid #fecaca;
+  }
+
+  &--pending {
+    background: #fefce8;
+    color: #a16207;
+    border: 1px solid #fde68a;
+  }
+
+  &--resolved {
+    background: #eff6ff;
+    color: #1d4ed8;
+    border: 1px solid #bfdbfe;
+  }
+}
+
+.recon-scope-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 5px;
+  padding: 3px 10px;
+  border-radius: 999px;
+  font-size: 10px;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+  background: #f1f5f9;
+  color: #475569;
+  border: 1px solid #e2e8f0;
+}
+
+.recon-action-row {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+}
+
+.recon-remark-input {
+  height: 32px;
+  min-width: 160px;
+  padding: 0 10px;
+  border: 1px solid #e2e8f0;
+  border-radius: 8px;
+  font-size: 12px;
+  font-family: inherit;
+  color: #0d1b2a;
+  background: #fff;
+}
+
+.recon-signoff-grid {
+  display: grid;
+  grid-template-columns: repeat(auto-fit, minmax(220px, 1fr));
+  gap: 16px;
+  padding: 16px;
+}
+
+.recon-signoff-col {
+  display: flex;
+  flex-direction: column;
+  gap: 8px;
+  padding: 14px;
+  border: 1px solid #e2e8f0;
+  border-radius: 10px;
+  background: #f8fafc;
+
+  input {
+    height: 34px;
+    padding: 0 10px;
+    border: 1px solid #e2e8f0;
+    border-radius: 8px;
+    font-size: 13px;
+    font-family: inherit;
+    color: #0d1b2a;
+    background: #fff;
+  }
+}
+
+.recon-signoff-role {
+  font-size: 11px;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+  color: #0f4f3c;
+}
+
+.recon-modal-backdrop {
+  position: fixed;
+  inset: 0;
+  background: rgb(15 23 42 / 55%);
+  z-index: 2000;
+  display: flex;
+  align-items: center;
+  justify-content: center;
+  padding: 20px;
+}
+
+.recon-modal {
+  width: 100%;
+  max-width: 820px;
+  max-height: 90vh;
+  overflow-y: auto;
+  background: #fff;
+  border-radius: 12px;
+  box-shadow: 0 20px 60px rgb(0 0 0 / 30%);
+
+  &__header {
+    display: flex;
+    align-items: center;
+    justify-content: space-between;
+    padding: 16px 20px;
+    font-size: 15px;
+    font-weight: 700;
+    color: #0f172a;
+    border-bottom: 1px solid #e2e8f0;
+  }
+
+  &__close {
+    border: none;
+    background: none;
+    font-size: 22px;
+    line-height: 1;
+    color: #64748b;
+    cursor: pointer;
+    padding: 0 4px;
+
+    &:hover {
+      color: #0f172a;
+    }
+  }
+}
+
+.recon-restricted {
+  display: flex;
+  flex-direction: column;
+  align-items: center;
+  gap: 10px;
+  padding: 56px 24px;
+  text-align: center;
+  color: #64748b;
+
+  &__icon {
+    font-size: 28px;
+    color: #94a3b8;
+  }
+
+  &__title {
+    font-size: 15px;
+    font-weight: 700;
+    color: #334155;
+  }
+
+  &__body {
+    max-width: 440px;
+    font-size: 13px;
+    line-height: 1.5;
+  }
+}

src/app/reconciliation/reconciliation.module.ts

@@ -0,0 +1,22 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { NgModule } from '@angular/core';
+
+import { SharedModule } from '../shared/shared.module';
+import { ReconciliationRoutingModule } from './reconciliation-routing.module';
+import { ReconciliationReportComponent } from './reconciliation-report/reconciliation-report.component';
+
+@NgModule({
+  imports: [
+    SharedModule,
+    ReconciliationRoutingModule,
+    ReconciliationReportComponent
+  ]
+})
+export class ReconciliationModule {}