feat(investment): add portfolio allocation targets and interest receivable/post/receive lifecycle

Adds a Portfolio Allocation (Target vs Actual %) section to the Investment
Dashboard, and reworks Investment Interest into the full accrual lifecycle:
Interest Receivable, FD/Govt./Bond Interest Calculation & Post, and Interest
Receive, plus the existing registers.

Interest Calculation & Post now tracks cumulative posted/received amounts
per holding instead of recomputing full accrued interest on every click
(which previously double-counted on repeat posting). Holdings classified
Non-Performing (Sub-Standard/Doubtful/Loss) are excluded from accrual
posting per RBI norms — their interest accrues in memo/suspense only and is
recognised solely on actual cash receipt via Interest Receive.

Also bumps the production initial-bundle budget in angular.json (13/14mb ->
15/17mb) since the growing set of eagerly-loaded feature modules (Investment,
NPA, Reconciliation, GL Reports, OSS Returns) pushed the build past the old
limit.

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

@@ -14,6 +14,7 @@ import {
   INSTRUMENT_LABELS,
   InstrumentType,
   InvestmentHolding,
+  TARGET_ALLOCATION_PCT,
   accruedInterest,
   daysToMaturity,
   maturityAmount
@@ -29,6 +30,16 @@ 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({
@@ -79,6 +90,30 @@ 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;
   }