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-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',