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-interest/investment-interest.component.ts

@@ -19,22 +19,42 @@ import {
   InvestmentHolding,
   InvestmentTxn,
   InstrumentType,
+  InvestmentProvisionStatus,
   INSTRUMENT_LABELS,
+  PROVISION_STATUS_LABELS,
   accruedInterest,
   daysToMaturity,
   maturityAmount,
-  todayDDMMYYYY
+  todayDDMMYYYY,
+  isNpi,
+  canAccrueInterest,
+  interestToPost,
+  interestReceivableBalance,
+  suspenseInterest,
+  provisionRequiredInv
 } from '../investment-data';
 
-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 +70,7 @@ type InterestTab = 'fdCalc' | 'bondCalc' | 'bondIntRegister' | 'fdIntRegister' |
   ]
 })
 export class InvestmentInterestComponent {
-  activeTab: InterestTab = 'fdCalc';
+  activeTab: InterestTab = 'receivable';
   asOnDate = todayDDMMYYYY();
 
   fdHoldings: InvestmentHolding[] = [...FD_HOLDINGS];
@@ -63,6 +83,9 @@ 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> = {};
+
   toastMsg = '';
   toastVisible = false;
   private toastTimer: ReturnType<typeof setTimeout> | undefined;
@@ -103,18 +126,63 @@ 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 +190,39 @@ 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 +230,14 @@ 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 +245,106 @@ 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(