feat(investment): Daily Script Master, market rate on purchase, broken-period interest as expense

- 09 Daily Script Master now saves to and loads from the backend (sample
  rows removed), with Drop to correct a wrong rate.
- Purchase Entry takes the rate (NAV for a mutual fund) from the newest
  Daily Script Master rate on or before the deal date, shows which rate
  was used, warns when the rate entered is outside the day's low-high,
  and clears the rate when the script has none.
- Broken-period interest paid to the seller is debited to expense GL
  500606 instead of Interest Receivable (RBI UCB Investment Directions,
  para 152, confirmed by Jitendra Sir); Interest Entry labels it so.

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

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

@@ -275,6 +275,28 @@
           ><span>Other Charges (₹)</span><input type="number" [(ngModel)]="purchaseForm.otherCharges" min="0"
         /></label>
       </div>
+      @if (purchaseMarketRate) {
+        <p class="pg-sub" style="padding: 0 16px 8px">
+          Market rate (Daily Script Master) as on {{ purchaseMarketRate.rateDate }}: Close
+          {{ purchaseMarketRate.closeRate | number: '1.2-4' }}
+          @if (purchaseMarketRate.lowRate && purchaseMarketRate.highRate) {
+            (Low {{ purchaseMarketRate.lowRate | number: '1.2-4' }} – High
+            {{ purchaseMarketRate.highRate | number: '1.2-4' }})
+          }
+          @if (purchaseMarketRate.rateDate !== purchaseForm.dealDate) {
+            — no rate entered for the deal date, the latest earlier rate is used.
+          }
+        </p>
+        @if (purchaseRateOutOfRange) {
+          <p class="pg-sub" style="padding: 0 16px 8px; color: #b42318; font-weight: 600">
+            Warning: the rate entered is outside the day's market range.
+          </p>
+        }
+      } @else if (purchaseMarketRate === null) {
+        <p class="pg-sub" style="padding: 0 16px 8px; color: #b42318">
+          No rate in the Daily Script Master for this script — enter the day's rate there first.
+        </p>
+      }
 
       <!-- 2. Calculated — filled by the system, read-only -->
       <div class="pos-section-label">Calculated by System</div>
@@ -732,7 +754,7 @@
             ><span>Maturity Date</span><input type="text" [value]="sc.maturityDate" readonly
           /></label>
           <label class="inv-form-field"
-            ><span>Accrued Interest Paid at Purchase</span
+            ><span>Broken Period Interest Paid (expense 500606)</span
             ><input type="text" [value]="'₹' + (sc.purchasedAccruedInterest | number: '1.2-2')" readonly
           /></label>
           <label class="inv-form-field"

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

@@ -29,6 +29,7 @@ import {
   INVESTMENT_GL_BY_TYPE,
   INVESTMENT_GL_LOOKUP,
   INTEREST_RECEIVABLE_GL,
+  BROKEN_PERIOD_INTEREST_GL,
   STAMP_DUTY_GL,
   BROKERAGE_GL,
   OTHER_CHARGES_GL,
@@ -54,6 +55,7 @@ import {
 } from '../investment-data';
 import { exportWorkbook } from '../investment-export';
 import {
+  InvestmentDailyRateDto,
   InvestmentInterestScheduleDto,
   InvestmentPurchaseDto,
   InvestmentService,
@@ -391,6 +393,7 @@ export class BondInvestmentComponent implements OnInit {
     const type = this.bondType ?? 'GOVT_SECURITY';
     this.showMoreDetails = false;
     this.retrieveCertNo = '';
+    this.purchaseMarketRate = undefined;
     return {
       bondType: type,
       dealNo: this.nextDealNo(),
@@ -598,6 +601,7 @@ export class BondInvestmentComponent implements OnInit {
   /** Re-suggests the last coupon date when the deal date changes. */
   onDealDateChange(): void {
     this.suggestLastIntDate();
+    this.loadMarketRate();
   }
 
   private suggestLastIntDate(): void {
@@ -672,6 +676,46 @@ export class BondInvestmentComponent implements OnInit {
       f.productName = s.scriptName;
     }
     this.suggestLastIntDate();
+    this.loadMarketRate();
+  }
+
+  /**
+   * Market rate of the script for the deal date from the Daily Script Master (newest rate on or before it). It fills
+   * the purchase rate (NAV for a mutual fund); the dealer may still change it. undefined = not looked up yet,
+   * null = no rate entered for the script.
+   */
+  purchaseMarketRate: InvestmentDailyRateDto | null | undefined;
+
+  private loadMarketRate(): void {
+    const s = this.purchaseScript;
+    const f = this.purchaseForm;
+    if (!s?.id || !f.dealDate) {
+      this.purchaseMarketRate = undefined;
+      return;
+    }
+    this.investmentService.getLatestDailyRate(s.id, f.dealDate).subscribe({
+      next: (rate) => {
+        this.purchaseMarketRate = rate;
+        // No market rate: clear the field rather than leave another script's rate in it.
+        if (this.isMutualFund) {
+          f.nav = rate ? rate.closeRate : null;
+        } else {
+          f.purchaseRate = rate ? rate.closeRate : null;
+        }
+      },
+      error: (err) => this.toast(`Could not read the market rate: ${apiErrorMessage(err)}`)
+    });
+  }
+
+  /** True when the rate entered is outside the day's low–high in the Daily Script Master. */
+  get purchaseRateOutOfRange(): boolean {
+    const m = this.purchaseMarketRate;
+    const f = this.purchaseForm;
+    const rate = this.isMutualFund ? f.nav : f.purchaseRate;
+    if (!m || rate == null) {
+      return false;
+    }
+    return (m.lowRate != null && rate < m.lowRate) || (m.highRate != null && rate > m.highRate);
   }
 
   /** Settlement Date = Deal Date + T+n days (greyed / auto in the existing CBS). */
@@ -709,11 +753,12 @@ export class BondInvestmentComponent implements OnInit {
     const invGl = this.purchaseInvestmentGlCode;
     const lines: AccountingPreviewLine[] = [
       { side: 'Dr', glCode: invGl, glName: this.glNameOf(invGl), amount: book }];
+    // Broken-period interest paid to the seller is an expense (RBI para 152, confirmed by Jitendra Sir).
     if (accrued > 0) {
       lines.push({
         side: 'Dr',
-        glCode: INTEREST_RECEIVABLE_GL.glCode,
+        glCode: BROKEN_PERIOD_INTEREST_GL.glCode,
-        glName: INTEREST_RECEIVABLE_GL.glName,
+        glName: BROKEN_PERIOD_INTEREST_GL.glName,
         amount: accrued
       });
     }

src/app/investment/investment-data.ts

@@ -1509,6 +1509,13 @@ export const INVESTMENT_GL_BY_TYPE: Record<InstrumentType, string> = {
   SHARE: '100706'
 };
 
+/** Broken-period interest paid to the seller at purchase — an expense, not part of cost (RBI UCB Investment
+ *  Directions para 152). */
+export const BROKEN_PERIOD_INTEREST_GL: InvestmentGlOption = {
+  glCode: '500606',
+  glName: 'BROKEN PERIOD INTEREST PAID ON INVESTMENTS'
+};
+
 /** Charges on an investment deal — expenses on their own GLs, not part of the book value (Jitendra Sir). */
 export const STAMP_DUTY_GL: InvestmentGlOption = { glCode: '500601', glName: 'STAMP DUTY ON INVESTMENTS' };
 export const BROKERAGE_GL: InvestmentGlOption = { glCode: '500602', glName: 'BROKERAGE ON INVESTMENTS' };
@@ -2161,13 +2168,15 @@ export const LIEN_REASON_MASTER: LienReason[] = [
 /** Daily Script Master (legacy menu "09") — the day's quoted rate per script, entered/imported
  *  every working day. Distinct from Script Market Detail ("13") which also carries YTM/valuation. */
 export interface DailyScriptRate {
+  /** Backend id once saved. */
+  id?: number;
   rateDate: string;
   scriptCode: string;
   scriptName: string;
-  openRate: number;
+  openRate: number | null;
   closeRate: number;
-  highRate: number;
+  highRate: number | null;
-  lowRate: number;
+  lowRate: number | null;
 }
 
 export const DAILY_SCRIPT_RATES: DailyScriptRate[] = [

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

@@ -225,7 +225,7 @@
               <td>{{ p.city || '—' }}</td>
               <td>{{ p.bankType || '—' }}</td>
               <td>{{ p.glCode ? p.glCode + ' — ' + glName(p.glCode) : '—' }}</td>
-              <td class="num">{{ p.limit != null ? '₹' + (p.limit | number: '1.0-0') : '—' }}</td>
+              <td class="num">{{ (p.limit ?? null) !== null ? '₹' + (p.limit | number: '1.0-0') : '—' }}</td>
               <td>{{ p.cpBankName ? p.cpBankName + (p.cpIfsc ? ' / ' + p.cpIfsc : '') : '—' }}</td>
               <td>{{ p.status ?? 'ACTIVE' }}</td>
             </tr>
@@ -545,10 +545,11 @@
             <th class="num">High</th>
             <th class="num">Low</th>
             <th class="num">Close</th>
+            <th></th>
           </tr>
         </thead>
         <tbody>
-          @for (r of dailyScriptRates; track r.rateDate + r.scriptCode) {
+          @for (r of dailyScriptRates; track r.id ?? r.rateDate + r.scriptCode) {
             <tr>
               <td>{{ r.rateDate }}</td>
               <td>
@@ -559,6 +560,13 @@
               <td class="num">{{ r.highRate | number: '1.2-2' }}</td>
               <td class="num">{{ r.lowRate | number: '1.2-2' }}</td>
               <td class="num">{{ r.closeRate | number: '1.2-2' }}</td>
+              <td>
+                <button type="button" class="pg-btn pg-btn--ghost" (click)="dropDailyRate(r)">Drop</button>
+              </td>
+            </tr>
+          } @empty {
+            <tr>
+              <td colspan="8" class="pg-empty">No rates entered yet.</td>
             </tr>
           }
         </tbody>

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

@@ -17,7 +17,6 @@ import {
   MUTUAL_FUND_PRODUCTS,
   SGL_BANK_MASTER,
   SCRIPT_MARKET_DETAIL,
-  DAILY_SCRIPT_RATES,
   LIEN_REASON_MASTER,
   ScriptMaster,
   BrokerMaster,
@@ -36,7 +35,7 @@ import {
   periodBetween
 } from '../investment-data';
 import { exportWorkbook, ExportSheetSpec } from '../investment-export';
-import { InvestmentGlAccount, InvestmentService, apiErrorMessage } from '../investment.service';
+import { InvestmentGlAccount, InvestmentService, apiErrorMessage, toDailyScriptRate } from '../investment.service';
 
 type MasterTab =
   | 'party'
@@ -79,7 +78,8 @@ export class InvestmentMastersComponent implements OnInit {
   mfProducts: MutualFundProductMaster[] = [...MUTUAL_FUND_PRODUCTS];
   sglBanks: SglBankMaster[] = [...SGL_BANK_MASTER];
   marketDetails: ScriptMarketDetail[] = [...SCRIPT_MARKET_DETAIL];
-  dailyScriptRates: DailyScriptRate[] = [...DAILY_SCRIPT_RATES];
+  /** Loaded from the backend (Daily Script Master) in ngOnInit. */
+  dailyScriptRates: DailyScriptRate[] = [];
   lienReasons: LienReason[] = [...LIEN_REASON_MASTER];
 
   readonly instrumentTypes: InstrumentType[] = [
@@ -131,6 +131,7 @@ export class InvestmentMastersComponent implements OnInit {
   newDailyRate: Partial<DailyScriptRate> = {};
 
   ngOnInit(): void {
+    this.loadDailyRates();
     this.investmentService.getAssetGlAccounts().subscribe({
       next: (gls) => (this.investmentGlOptions = gls),
       error: (err) => this.toast(`Could not load GL accounts: ${apiErrorMessage(err)}`)
@@ -435,24 +436,56 @@ export class InvestmentMastersComponent implements OnInit {
     this.toast('SGL Bank master added.');
   }
 
+  private loadDailyRates(): void {
+    this.investmentService.getDailyRates().subscribe({
+      next: (rows) => (this.dailyScriptRates = rows.map(toDailyScriptRate)),
+      error: (err) => this.toast(`Could not load daily script rates: ${apiErrorMessage(err)}`)
+    });
+  }
+
   addDailyRate(): void {
-    if (!this.newDailyRate.scriptCode || !this.newDailyRate.rateDate || this.newDailyRate.closeRate == null) {
+    const r = this.newDailyRate;
+    if (!r.scriptCode || !r.rateDate || r.closeRate == null) {
       this.toast('Enter Rate Date, Script Code and Close Rate.');
       return;
     }
-    const script = this.scripts.find((s) => s.scriptCode === this.newDailyRate.scriptCode);
+    const script = this.scripts.find((s) => s.scriptCode === r.scriptCode);
-    this.dailyScriptRates = [
+    if (!script?.id) {
-      {
+      this.toast(`Script ${r.scriptCode} is not saved in Script Master.`);
-        scriptName: script?.scriptName || '',
+      return;
-        openRate: this.newDailyRate.closeRate,
+    }
-        highRate: this.newDailyRate.closeRate,
+    const body = {
-        lowRate: this.newDailyRate.closeRate,
+      scriptId: script.id,
-        ...this.newDailyRate
+      rateDate: r.rateDate,
-      } as DailyScriptRate,
+      closeRate: r.closeRate,
-      ...this.dailyScriptRates
+      ...(r.openRate != null ? { openRate: r.openRate } : {}),
-    ];
+      ...(r.highRate != null ? { highRate: r.highRate } : {}),
-    this.newDailyRate = {};
+      ...(r.lowRate != null ? { lowRate: r.lowRate } : {}),
-    this.toast('Daily script rate added.');
+      dateFormat: 'dd-MM-yyyy',
+      locale: 'en'
+    };
+    this.investmentService.createDailyRate(body).subscribe({
+      next: () => {
+        this.toast(`Rate for ${r.scriptCode} on ${r.rateDate} saved.`);
+        this.newDailyRate = {};
+        this.loadDailyRates();
+      },
+      error: (err) => this.toast(apiErrorMessage(err))
+    });
+  }
+
+  /** A wrong rate is corrected by dropping it and entering it again. */
+  dropDailyRate(r: DailyScriptRate): void {
+    if (!r.id) {
+      return;
+    }
+    this.investmentService.deleteDailyRate(r.id).subscribe({
+      next: () => {
+        this.toast(`Rate for ${r.scriptCode} on ${r.rateDate} dropped.`);
+        this.loadDailyRates();
+      },
+      error: (err) => this.toast(apiErrorMessage(err))
+    });
   }
 
   // -------------------- Export to Excel --------------------

src/app/investment/investment.service.ts

@@ -11,6 +11,7 @@ import { HttpClient, HttpErrorResponse } from '@angular/common/http';
 import { Observable, forkJoin } from 'rxjs';
 import { map, tap } from 'rxjs/operators';
 import {
+  DailyScriptRate,
   InstrumentType,
   InvestmentHolding,
   PARTY_MASTER,
@@ -178,6 +179,27 @@ export class InvestmentService {
     );
   }
 
+  // -------------------- Daily Script Master --------------------
+  getDailyRates(scriptId?: number): Observable<InvestmentDailyRateDto[]> {
+    const params = scriptId ? `?scriptId=${scriptId}` : '';
+    return this.http.get<InvestmentDailyRateDto[]>(`/investment/daily-rates${params}`);
+  }
+
+  /** Newest Daily Script Master rate of a script on or before a date; null when none has been entered. */
+  getLatestDailyRate(scriptId: number, onDate: string): Observable<InvestmentDailyRateDto | null> {
+    return this.http.get<InvestmentDailyRateDto | null>(
+      `/investment/daily-rates/latest?scriptId=${scriptId}&onDate=${encodeURIComponent(onDate)}`
+    );
+  }
+
+  createDailyRate(body: object): Observable<{ resourceId: number }> {
+    return this.http.post<{ resourceId: number }>('/investment/daily-rates', body);
+  }
+
+  deleteDailyRate(rateId: number): Observable<unknown> {
+    return this.http.delete(`/investment/daily-rates/${rateId}`);
+  }
+
   createPurchase(body: object): Observable<{ resourceId: number; resourceIdentifier: string }> {
     return this.http.post<{ resourceId: number; resourceIdentifier: string }>('/investment/purchases', body);
   }
@@ -337,6 +359,33 @@ export interface InvestmentInterestScheduleDto {
   rows: InvestmentInterestRowDto[];
 }
 
+/** A Daily Script Master row (see InvestmentDailyRateData in the backend). */
+export interface InvestmentDailyRateDto {
+  id: number;
+  scriptId: number;
+  scriptCode: string;
+  scriptDesc: string;
+  bondType: string;
+  rateDate: string;
+  openRate: number | null;
+  highRate: number | null;
+  lowRate: number | null;
+  closeRate: number;
+}
+
+export function toDailyScriptRate(d: InvestmentDailyRateDto): DailyScriptRate {
+  return {
+    id: d.id,
+    rateDate: d.rateDate,
+    scriptCode: d.scriptCode,
+    scriptName: d.scriptDesc,
+    openRate: d.openRate,
+    closeRate: d.closeRate,
+    highRate: d.highRate,
+    lowRate: d.lowRate
+  };
+}
+
 /** The first validation / domain-rule message from a Fineract error response, for a toast. */
 export function apiErrorMessage(err: unknown): string {
   const e = err as HttpErrorResponse;