feat(npa): add Undebited Interest Recovery Report, fix note text width

Adds a 10th NPA report tracking memorandum "undebited interest" per IRAC
norms (accrued vs cash-recovered vs balance), wired into Export to Excel
and the NPA mega-menu. Also fixes a narrow-width text wrap on the report's
description note (new .npa-report-note class overriding pg-sub's 560px cap).

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

@@ -1264,6 +1264,9 @@
           <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">

src/app/npa/npa-data.ts

@@ -553,14 +553,23 @@ 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 +578,30 @@ 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);
+}
+
 export function movementLabel(prev: NpaStage, curr: NpaStage): string {
   if (prev === curr) {
     return 'No Change';
@@ -608,6 +633,7 @@ 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' }
 ];

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

@@ -784,7 +784,97 @@
     </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">
@@ -871,7 +961,7 @@
     </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>

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

@@ -36,6 +36,9 @@ import {
   movementLabel,
   stageBadgeClass,
   npaSinceDate,
+  daysSinceNpa,
+  interestRecoveredCash,
+  undebitedInterestBalance,
   todayDDMMYYYY,
   LegalActionStatus,
   LEGAL_ACTION_LABELS
@@ -268,6 +271,18 @@ export class NpaReportsComponent implements OnInit, OnDestroy {
     return npaSinceDate(a);
   }
 
+  daysSinceNpaOf(a: LoanAccount): number {
+    return daysSinceNpa(a);
+  }
+
+  interestRecoveredCashOf(a: LoanAccount): number {
+    return interestRecoveredCash(a);
+  }
+
+  undebitedInterestBalanceOf(a: LoanAccount): number {
+    return undebitedInterestBalance(a);
+  }
+
   legalActionLabel(status: LegalActionStatus): string {
     return LEGAL_ACTION_LABELS[status];
   }
@@ -359,6 +374,19 @@ export class NpaReportsComponent implements OnInit, OnDestroy {
     return this.npaAccounts.reduce((s, a) => s + this.recovered(a), 0);
   }
 
+  // -------------------- Undebited Interest Recovery Report --------------------
+  get undebitedInterestAccruedTotal(): number {
+    return this.npaAccounts.reduce((s, a) => s + this.interestRev(a), 0);
+  }
+
+  get interestRecoveredCashTotal(): number {
+    return this.npaAccounts.reduce((s, a) => s + this.interestRecoveredCashOf(a), 0);
+  }
+
+  get undebitedInterestBalanceTotal(): number {
+    return this.npaAccounts.reduce((s, a) => s + this.undebitedInterestBalanceOf(a), 0);
+  }
+
   get restructuredAccounts(): LoanAccount[] {
     return this.allAccounts.filter((a) => a.isRestructured);
   }
@@ -964,6 +992,65 @@ export class NpaReportsComponent implements OnInit, OnDestroy {
           }
         ];
 
+      case 'undebited-interest':
+        return [
+          {
+            sheetName: 'Undebited Interest',
+            title: 'Undebited Interest Recovery Report — Memorandum Interest (IRAC Norms)',
+            subtitle,
+            headers: [
+              'Account No',
+              'Customer',
+              'Branch',
+              'Stage',
+              'NPA Since',
+              'Days NPA',
+              'Rate %',
+              'Undebited Interest Accrued',
+              'Interest Recovered (Cash)',
+              'Undebited Interest Balance'
+            ],
+            widths: [
+              16,
+              22,
+              16,
+              14,
+              12,
+              10,
+              10,
+              22,
+              20,
+              22
+            ],
+            rows: [
+              ...this.npaAccounts.map((a) => [
+                a.accountNo,
+                a.customerName,
+                a.branchName,
+                this.stageLabel(this.stage(a)),
+                this.npaSince(a),
+                this.daysSinceNpaOf(a),
+                a.interestRate,
+                this.interestRev(a),
+                this.interestRecoveredCashOf(a),
+                this.undebitedInterestBalanceOf(a)
+              ]),
+              [
+                `Total (${this.npaAccounts.length} accounts)`,
+                '',
+                '',
+                '',
+                '',
+                '',
+                '',
+                this.undebitedInterestAccruedTotal,
+                this.interestRecoveredCashTotal,
+                this.undebitedInterestBalanceTotal
+              ]
+            ]
+          }
+        ];
+
       case 'probable':
         return [
           {

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;