oss file updated, profitl loss as per the day month and also with date select

src/app/app.module.ts

@@ -64,6 +64,7 @@ import { BankCalendarModule } from './bank-calendar/bank-calendar.module';
 import { DeafModule } from './deaf/deaf.module';
 import { DicgcModule } from './dicgc/dicgc.module';
 import { FiuModule } from './fiu/fiu.module';
+import { GlReportsModule } from './gl-reports/gl-reports.module';
 import { SftModule } from './sft/sft.module';
 import { InvestmentModule } from './investment/investment.module';
 import { NpaModule } from './npa/npa.module';
@@ -173,6 +174,7 @@ export function HttpLoaderFactory(http: HttpClient) {
     DeafModule,
     DicgcModule,
     FiuModule,
+    GlReportsModule,
     SftModule,
     InvestmentModule,
     NpaModule,

src/app/clients/client-stepper/client-general-step/client-general-step.component.ts

@@ -2236,26 +2236,26 @@ export class ClientGeneralStepComponent implements OnInit, OnDestroy, OnChanges
         }
 
         // Match monthly income ranges
-        if (rule.minMonthlyIncome != null && monthlyIncome < rule.minMonthlyIncome) {
+        if (rule.minMonthlyIncome != null && rule.minMonthlyIncome > 0 && monthlyIncome < rule.minMonthlyIncome) {
           continue;
         }
-        if (rule.maxMonthlyIncome != null && monthlyIncome > rule.maxMonthlyIncome) {
+        if (rule.maxMonthlyIncome != null && rule.maxMonthlyIncome > 0 && monthlyIncome > rule.maxMonthlyIncome) {
           continue;
         }
 
         // Match annual income ranges (evaluated against totalAnnualIncome)
-        if (rule.minAnnualIncome != null && totalAnnualIncome < rule.minAnnualIncome) {
+        if (rule.minAnnualIncome != null && rule.minAnnualIncome > 0 && totalAnnualIncome < rule.minAnnualIncome) {
           continue;
         }
-        if (rule.maxAnnualIncome != null && totalAnnualIncome > rule.maxAnnualIncome) {
+        if (rule.maxAnnualIncome != null && rule.maxAnnualIncome > 0 && totalAnnualIncome > rule.maxAnnualIncome) {
           continue;
         }
 
         // Match turnover ranges
-        if (rule.minAnnualTurnover != null && annualTurnover < rule.minAnnualTurnover) {
+        if (rule.minAnnualTurnover != null && rule.minAnnualTurnover > 0 && annualTurnover < rule.minAnnualTurnover) {
           continue;
         }
-        if (rule.maxAnnualTurnover != null && annualTurnover > rule.maxAnnualTurnover) {
+        if (rule.maxAnnualTurnover != null && rule.maxAnnualTurnover > 0 && annualTurnover > rule.maxAnnualTurnover) {
           continue;
         }
 

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

@@ -828,25 +828,29 @@
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('Trial Balance')"
-              (click)="glMenuOpen = false; openAccountingReportsDialog('GL-DR-CR')"
+              routerLink="/gl/reports/trial-balance"
+              (click)="glMenuOpen = false"
               ><fa-icon icon="balance-scale" class="gl-icon" style="color: #b45309"></fa-icon> Trial Balance</a
             >
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('Profit and Loss')"
-              (click)="glMenuOpen = false; openAccountingReportsDialog('PNL')"
+              routerLink="/gl/reports/profit-and-loss"
+              (click)="glMenuOpen = false"
               ><fa-icon icon="chart-line" class="gl-icon" style="color: #b45309"></fa-icon> Profit and Loss</a
             >
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('Consolidate Balance Sheet')"
-              (click)="glMenuOpen = false; openAccountingReportsDialog('BALANCE-SHEET')"
+              routerLink="/gl/reports/balance-sheet"
-              ><fa-icon icon="file-alt" class="gl-icon" style="color: #b45309"></fa-icon> Consolidate Balance Sheet</a
+              (click)="glMenuOpen = false"
+              ><fa-icon icon="file-alt" class="gl-icon" style="color: #b45309"></fa-icon> Consolidated Balance Sheet</a
             >
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('Comparative Balance Sheet')"
-              (click)="glMenuOpen = false; openAccountingReportsDialog('COMPARATIVE-BS')"
+              routerLink="/gl/reports/comparative-balance-sheet"
+              (click)="glMenuOpen = false"
               ><fa-icon icon="balance-scale" class="gl-icon" style="color: #b45309"></fa-icon> Comparative Balance
               Sheet</a
             >
@@ -871,7 +875,8 @@
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('GL Wise DR CR')"
-              (click)="glMenuOpen = false; openAccountingReportsDialog('GL-DR-CR')"
+              routerLink="/gl/reports/gl-wise-dr-cr"
+              (click)="glMenuOpen = false"
               ><fa-icon icon="project-diagram" class="gl-icon" style="color: #b45309"></fa-icon> GL Wise DR / CR
               Report</a
             >
@@ -886,10 +891,11 @@
             >
             <a
               class="gl-link"
-              [class.hidden]="!matchesGlSearch('Contingent Expense')"
+              [class.hidden]="!matchesGlSearch('Contingent Liabilities')"
-              (click)="glMenuOpen = false; openAccountingReportsDialog('CONTINGENT-LIAB')"
+              routerLink="/gl/reports/contingent-liabilities"
+              (click)="glMenuOpen = false"
               ><fa-icon icon="exclamation-circle" class="gl-icon" style="color: #b45309"></fa-icon> Contingent
-              Expense</a
+              Liabilities</a
             >
             <a class="gl-link" [class.hidden]="!matchesGlSearch('Banker Head Report')" (click)="glMenuOpen = false"
               ><fa-icon icon="university" class="gl-icon"></fa-icon> Banker Head Report</a
@@ -906,7 +912,8 @@
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('Misc Expense Ledger')"
-              (click)="glMenuOpen = false; openAccountingReportsDialog('MISC-EXP')"
+              routerLink="/gl/reports/misc-expense-ledger"
+              (click)="glMenuOpen = false"
               ><fa-icon icon="receipt" class="gl-icon" style="color: #b45309"></fa-icon> Misc Expense Ledger</a
             >
           </div>
@@ -1706,52 +1713,27 @@
             <a
               class="gl-link"
               [class.hidden]="!matchesRbiSearch('OSS 1 XBRL/CIMS')"
-              (click)="rbiMenuOpen = false; openCimsXbrlDialog('RAL')"
+              routerLink="/rbi/oss1"
+              (click)="rbiMenuOpen = false"
             >
               <fa-icon icon="file-alt" class="gl-icon" style="color: #0891b2"></fa-icon> OSS 1 XBRL/CIMS
             </a>
             <a
               class="gl-link"
               [class.hidden]="!matchesRbiSearch('OSS 2 XBRL')"
-              (click)="rbiMenuOpen = false; openCimsXbrlDialog('OSS-2')"
+              routerLink="/rbi/oss2"
+              (click)="rbiMenuOpen = false"
             >
               <fa-icon icon="file-alt" class="gl-icon" style="color: #0891b2"></fa-icon> OSS 2 XBRL
             </a>
             <a
               class="gl-link"
               [class.hidden]="!matchesRbiSearch('OSS 3 XBRL/CIMS')"
-              (click)="rbiMenuOpen = false; openCimsXbrlDialog('OSS-2')"
+              routerLink="/rbi/oss3"
+              (click)="rbiMenuOpen = false"
             >
               <fa-icon icon="file-alt" class="gl-icon" style="color: #0891b2"></fa-icon> OSS 3 XBRL/CIMS
             </a>
-            <a
-              class="gl-link"
-              [class.hidden]="!matchesRbiSearch('OSS 4')"
-              (click)="rbiMenuOpen = false; openCimsXbrlDialog('OSS-4')"
-            >
-              <fa-icon icon="file-alt" class="gl-icon" style="color: #0891b2"></fa-icon> OSS 4
-            </a>
-            <a
-              class="gl-link"
-              [class.hidden]="!matchesRbiSearch('OSS 5')"
-              (click)="rbiMenuOpen = false; openCimsXbrlDialog('OSS-5')"
-            >
-              <fa-icon icon="file-alt" class="gl-icon" style="color: #0891b2"></fa-icon> OSS 5
-            </a>
-            <a
-              class="gl-link"
-              [class.hidden]="!matchesRbiSearch('OSS 6')"
-              (click)="rbiMenuOpen = false; openCimsXbrlDialog('OSS-6')"
-            >
-              <fa-icon icon="file-alt" class="gl-icon" style="color: #0891b2"></fa-icon> OSS 6
-            </a>
-            <a
-              class="gl-link"
-              [class.hidden]="!matchesRbiSearch('OSS 7')"
-              (click)="rbiMenuOpen = false; openCimsXbrlDialog('OSS-7')"
-            >
-              <fa-icon icon="file-alt" class="gl-icon" style="color: #0891b2"></fa-icon> OSS 7
-            </a>
           </div>
           <!-- CIMS / XBRL Returns -->
           <div class="gl-group">

src/app/ctsclearing/inward-batch-detail/item-decision-dialog/item-decision-dialog.component.html

@@ -365,6 +365,21 @@
         </mat-form-field>
       </form>
     }
+
+    <!-- Compliance / AML Action Triage -->
+    <div class="compliance-triage" style="margin-top: 16px; padding: 12px; background: #fff8f8; border: 1px dashed #f5c2c2; border-radius: 8px;">
+      <h4 style="margin: 0 0 8px; font-weight: 600; color: #b91c1c; display: flex; align-items: center; gap: 6px;">
+        Compliance & AML Triage
+      </h4>
+      <div style="display: flex; flex-direction: column; gap: 8px;">
+        <mat-checkbox [(ngModel)]="flagAsSuspicious" [ngModelOptions]="{standalone: true}">
+          Flag as suspicious (escalate to STR cases under RBI compliance)
+        </mat-checkbox>
+        <mat-checkbox [(ngModel)]="markAsWhitelisted" [ngModelOptions]="{standalone: true}">
+          Mark as whitelisted (prevent future AML alerts for this account)
+        </mat-checkbox>
+      </div>
+    </div>
   }
 
   <div #lightboxRoot style="display: none"></div>

src/app/ctsclearing/inward-batch-detail/item-decision-dialog/item-decision-dialog.component.ts

@@ -131,6 +131,90 @@ export class ItemDecisionDialogComponent implements OnInit, OnDestroy {
   /** 'any' = mode of operation lets any one signer sign (Either/Anyone or Survivor); 'all' = every mandatory signer must sign. */
   signerSelectionMode: 'any' | 'all' = 'any';
   manualOverrideChecked = false;
+  flagAsSuspicious = false;
+  markAsWhitelisted = false;
+
+  handleComplianceActions(): void {
+    if (this.flagAsSuspicious) {
+      const existingStrData = localStorage.getItem('fiu_str_cases');
+      let cases: any[] = [];
+      if (existingStrData) {
+        try {
+          cases = JSON.parse(existingStrData);
+        } catch (e) {
+          cases = [];
+        }
+      }
+      
+      const newRef = 101 + cases.length;
+      const newCase: any = {
+        reportType: 'STR',
+        reportRefNo: newRef,
+        branchCode: this.item.presentingBranchCode || '1',
+        accountNumber: this.item.accountNo || this.item.accountId || '110001101000838',
+        txnBranchCode: this.item.presentingBranchCode || '1',
+        depositOrWithdrawal: 'Withdrawal',
+        txnId: this.item.id,
+        txnDate: new Date().toLocaleDateString('en-GB').replace(/\//g, '-'),
+        txnTime: new Date().toLocaleTimeString('en-US', { hour12: false }),
+        txnAmount: this.item.amount,
+        instrumentType: 'Cheque',
+        instrumentId: this.item.chequeNumber,
+        nonCustomerRef: '',
+        relationshipFlag: 'Customer',
+        thirdPartyPan: '',
+        declaration: 'NA',
+        customerName: this.item.clientName || 'UNKNOWN CLIENT',
+        detectedOn: new Date().toLocaleDateString('en-GB').replace(/\//g, '-'),
+        flaggedBy: 'CTS Clearing Officer',
+        riskCategory: 'unusual-pattern',
+        narrative: `CTS Cheque #${this.item.chequeNumber} for amount ₹${this.item.amount} flagged as suspicious by Clearing Officer during inward presentment review. Action: ${this.mode}. Reason/Notes: ${this.mode === 'RETURN' ? this.returnForm.value.reason : this.passForm.value.note || 'Manual compliance escalation'}`,
+        status: 'po-review'
+      };
+      
+      cases.unshift(newCase);
+      localStorage.setItem('fiu_str_cases', JSON.stringify(cases));
+      
+      const storedCtr = localStorage.getItem('fiu_ctr_txns');
+      if (storedCtr) {
+        try {
+          const ctrList = JSON.parse(storedCtr);
+          const matching = ctrList.find((t: any) => t.accountNumber === newCase.accountNumber);
+          if (matching) {
+            matching.complianceStatus = 'SUSPICIOUS';
+            localStorage.setItem('fiu_ctr_txns', JSON.stringify(ctrList));
+          }
+        } catch (e) {}
+      }
+    } else if (this.markAsWhitelisted) {
+      const existingWhitelist = localStorage.getItem('compliance_whitelisted_accounts');
+      let whitelisted: string[] = [];
+      if (existingWhitelist) {
+        try {
+          whitelisted = JSON.parse(existingWhitelist);
+        } catch (e) {
+          whitelisted = [];
+        }
+      }
+      const account = this.item.accountNo || this.item.accountId;
+      if (account && !whitelisted.includes(account.toString())) {
+        whitelisted.push(account.toString());
+        localStorage.setItem('compliance_whitelisted_accounts', JSON.stringify(whitelisted));
+      }
+      
+      const storedCtr = localStorage.getItem('fiu_ctr_txns');
+      if (storedCtr) {
+        try {
+          const ctrList = JSON.parse(storedCtr);
+          const matching = ctrList.find((t: any) => t.accountNumber === (account ? account.toString() : ''));
+          if (matching) {
+            matching.complianceStatus = 'WHITELISTED';
+            localStorage.setItem('fiu_ctr_txns', JSON.stringify(ctrList));
+          }
+        } catch (e) {}
+      }
+    }
+  }
 
   /** Every automatic validation rule InwardClearingValidationService already computes, shown so the clerk sees WHY, not just a decision. */
   readonly validationRules: { key: string; label: string; goodWhenTrue: boolean }[] = [
@@ -652,6 +736,7 @@ export class ItemDecisionDialogComponent implements OnInit, OnDestroy {
           this.ctsService.passInwardItem(this.item.id, payload).subscribe({
             next: () => {
               this.busy = false;
+              this.handleComplianceActions();
               this.notify('Cheque passed');
               this.dialogRef.close({ actioned: true });
             },
@@ -676,6 +761,7 @@ export class ItemDecisionDialogComponent implements OnInit, OnDestroy {
       this.ctsService.returnInwardItem(this.item.id, payload).subscribe({
         next: () => {
           this.busy = false;
+          this.handleComplianceActions();
           this.notify('Cheque returned');
           this.dialogRef.close({ actioned: true });
         },

src/app/fiu/fiu-data.ts

@@ -42,8 +42,12 @@ export interface CtrTransaction {
   declaration: string;
   /** Customer name resolved from KC1 (UI convenience, not in actual TC2 schema) */
   customerName?: string;
+  complianceStatus?: 'PENDING' | 'WHITELISTED' | 'SUSPICIOUS';
 }
 
+/** Outcome of the Principal Officer's investigation into an STR case */
+export type PoFinding = 'CLEAN' | 'SUSPICIOUS';
+
 /** STR record — workflow extension on top of TC2 */
 export interface StrTransaction extends CtrTransaction {
   detectedOn: string;
@@ -58,6 +62,8 @@ export interface StrTransaction extends CtrTransaction {
   narrative: string;
   status: StrStatus;
   poRemarks?: string;
+  /** Set once the Principal Officer concludes the investigation */
+  poFinding?: PoFinding;
 }
 
 /** KC1 — Individual customer card (subset of the 70+ fields, only what UI shows) */
@@ -127,7 +133,12 @@ export const FIU_BANK = {
   cbwtrThreshold: 500000 // CBWTR threshold ₹5 L
 };
 
-/** ── Sample CTR transactions (FINnet TC2-style) ── */
+/**
+ * ── CTR transactions (FINnet TC2-style) ──
+ * Only CASH transactions that breach the RBI/PMLA reporting limit of ₹10,00,000
+ * (single txn, or connected transactions aggregating to ₹10 L in a calendar month)
+ * belong here. Nothing below the threshold and no non-cash instruments.
+ */
 export const CTR_TXNS: CtrTransaction[] = [
   {
     reportType: 'CTR',
@@ -135,423 +146,489 @@ export const CTR_TXNS: CtrTransaction[] = [
     branchCode: '1',
     accountNumber: '110001101000838',
     txnBranchCode: '1',
-    depositOrWithdrawal: 'Withdrawal',
+    depositOrWithdrawal: 'Deposit',
     txnId: 1,
-    txnDate: '20-01-2026',
+    txnDate: '05-01-2026',
-    txnTime: '16:51:28',
+    txnTime: '10:22:41',
-    txnAmount: 1500000,
+    txnAmount: 1450000,
-    instrumentType: 'Cheque',
+    instrumentType: 'Cash',
-    instrumentId: '24304',
+    instrumentId: 'CASH',
     nonCustomerRef: '',
     relationshipFlag: 'Customer',
     thirdPartyPan: '',
     declaration: 'NA',
-    customerName: 'RAVI KUMAR SHARMA'
+    customerName: 'ANAND KRISHNAN'
   },
   {
     reportType: 'CTR',
-    reportRefNo: 1,
+    reportRefNo: 2,
-    branchCode: '1',
+    branchCode: '3',
-    accountNumber: '110001101000838',
+    accountNumber: '110001204000712',
-    txnBranchCode: '1',
+    txnBranchCode: '3',
-    depositOrWithdrawal: 'Withdrawal',
+    depositOrWithdrawal: 'Deposit',
     txnId: 2,
-    txnDate: '27-01-2026',
+    txnDate: '09-01-2026',
-    txnTime: '16:14:22',
+    txnTime: '12:47:09',
-    txnAmount: 932000,
+    txnAmount: 3200000,
-    instrumentType: 'Cheque',
+    instrumentType: 'Cash',
-    instrumentId: '24305',
+    instrumentId: 'CASH',
     nonCustomerRef: '',
     relationshipFlag: 'Customer',
     thirdPartyPan: '',
     declaration: 'NA',
-    customerName: 'RAVI KUMAR SHARMA'
+    customerName: 'MEERA SUNDARAM'
-  },
-  {
-    reportType: 'CTR',
-    reportRefNo: 2,
-    branchCode: '1',
-    accountNumber: '110001352000357',
-    txnBranchCode: '1',
-    depositOrWithdrawal: 'Withdrawal',
-    txnId: 3,
-    txnDate: '02-01-2026',
-    txnTime: '15:05:36',
-    txnAmount: 600000,
-    instrumentType: 'Cheque',
-    instrumentId: '100039',
-    nonCustomerRef: '',
-    relationshipFlag: 'Customer',
-    thirdPartyPan: '',
-    declaration: 'NA',
-    customerName: 'PRIYA PATEL'
-  },
-  {
-    reportType: 'CTR',
-    reportRefNo: 2,
-    branchCode: '1',
-    accountNumber: '110001352000357',
-    txnBranchCode: '1',
-    depositOrWithdrawal: 'Withdrawal',
-    txnId: 4,
-    txnDate: '07-01-2026',
-    txnTime: '14:14:17',
-    txnAmount: 700000,
-    instrumentType: 'Cheque',
-    instrumentId: '100040',
-    nonCustomerRef: '',
-    relationshipFlag: 'Customer',
-    thirdPartyPan: '',
-    declaration: 'NA',
-    customerName: 'PRIYA PATEL'
   },
   {
     reportType: 'CTR',
     reportRefNo: 3,
-    branchCode: '7',
+    branchCode: '6',
-    accountNumber: '110001352000420',
+    accountNumber: '110001307000455',
-    txnBranchCode: '7',
+    txnBranchCode: '6',
-    depositOrWithdrawal: 'Deposit',
+    depositOrWithdrawal: 'Withdrawal',
-    txnId: 5,
+    txnId: 3,
-    txnDate: '12-01-2026',
+    txnDate: '13-01-2026',
-    txnTime: '11:28:50',
+    txnTime: '15:03:55',
-    txnAmount: 1200000,
+    txnAmount: 1075000,
     instrumentType: 'Cash',
     instrumentId: 'CASH',
     nonCustomerRef: '',
     relationshipFlag: 'Customer',
     thirdPartyPan: '',
     declaration: 'NA',
-    customerName: 'VIKRAM REDDY'
+    customerName: 'HARPREET SINGH BEDI'
   },
   {
     reportType: 'CTR',
     reportRefNo: 4,
-    branchCode: '4',
+    branchCode: '2',
-    accountNumber: '110001352000511',
+    accountNumber: '110001408000933',
-    txnBranchCode: '4',
+    txnBranchCode: '2',
     depositOrWithdrawal: 'Deposit',
-    txnId: 6,
+    txnId: 4,
-    txnDate: '18-01-2026',
+    txnDate: '16-01-2026',
-    txnTime: '10:14:05',
+    txnTime: '11:19:27',
-    txnAmount: 2500000,
+    txnAmount: 5600000,
     instrumentType: 'Cash',
     instrumentId: 'CASH',
     nonCustomerRef: '',
     relationshipFlag: 'Customer',
     thirdPartyPan: '',
     declaration: 'NA',
-    customerName: 'NIRAV SHAH'
+    customerName: 'FAROOQ ABDULLAH KHAN'
   },
   {
     reportType: 'CTR',
     reportRefNo: 5,
-    branchCode: '11',
+    branchCode: '9',
-    accountNumber: '110001352000604',
+    accountNumber: '110001509000268',
-    txnBranchCode: '11',
+    txnBranchCode: '9',
     depositOrWithdrawal: 'Withdrawal',
-    txnId: 7,
+    txnId: 5,
-    txnDate: '24-01-2026',
+    txnDate: '20-01-2026',
-    txnTime: '13:42:11',
+    txnTime: '14:35:12',
-    txnAmount: 1100000,
+    txnAmount: 2850000,
-    instrumentType: 'Cheque',
-    instrumentId: '88123',
-    nonCustomerRef: 'NCR-001',
-    relationshipFlag: 'Non-Customer',
-    thirdPartyPan: 'AKHPV2244R',
-    declaration: 'NA',
-    customerName: 'KAVITA VERMA'
-  }
-];
-
-/** ── Sample STR transactions ── */
-export const STR_TXNS: StrTransaction[] = [
-  {
-    reportType: 'STR',
-    reportRefNo: 101,
-    branchCode: '1',
-    accountNumber: '110001101000841',
-    txnBranchCode: '1',
-    depositOrWithdrawal: 'Deposit',
-    txnId: 8,
-    txnDate: '15-01-2026',
-    txnTime: '11:32:00',
-    txnAmount: 950000,
     instrumentType: 'Cash',
     instrumentId: 'CASH',
     nonCustomerRef: '',
     relationshipFlag: 'Customer',
     thirdPartyPan: '',
     declaration: 'NA',
-    customerName: 'ARJUN DESHMUKH',
+    customerName: 'DEEPIKA RANGANATHAN'
-    detectedOn: '16-01-2026',
+  },
-    flaggedBy: 'AML Engine — Rule R-007',
+  {
-    riskCategory: 'structuring',
+    reportType: 'CTR',
+    reportRefNo: 6,
+    branchCode: '5',
+    accountNumber: '110001610000841',
+    txnBranchCode: '5',
+    depositOrWithdrawal: 'Deposit',
+    txnId: 6,
+    txnDate: '23-01-2026',
+    txnTime: '09:58:33',
+    txnAmount: 1000000,
+    instrumentType: 'Cash',
+    instrumentId: 'CASH',
+    nonCustomerRef: '',
+    relationshipFlag: 'Customer',
+    thirdPartyPan: '',
+    declaration: 'NA',
+    customerName: 'RAJENDRA PRASAD YADAV'
+  },
+  {
+    reportType: 'CTR',
+    reportRefNo: 7,
+    branchCode: '12',
+    accountNumber: '110001711000527',
+    txnBranchCode: '12',
+    depositOrWithdrawal: 'Deposit',
+    txnId: 7,
+    txnDate: '27-01-2026',
+    txnTime: '16:41:08',
+    txnAmount: 4300000,
+    instrumentType: 'Cash',
+    instrumentId: 'CASH',
+    nonCustomerRef: 'NCR-014',
+    relationshipFlag: 'Non-Customer',
+    thirdPartyPan: 'BXKPT7788M',
+    declaration: 'NA',
+    customerName: 'SHABANA TARIQ MIRZA'
+  }
+];
+
+/**
+ * ── STR cases ──
+ * Raised either by the AML rules engine or by an officer flagging a CTR row as
+ * suspicious. Each case is investigated by the Principal Officer, who concludes
+ * whether the funds are legitimate (CLEAN) or linked to terror financing.
+ */
+export const STR_TXNS: StrTransaction[] = [
+  {
+    reportType: 'STR',
+    reportRefNo: 101,
+    branchCode: '8',
+    accountNumber: '110001812000390',
+    txnBranchCode: '8',
+    depositOrWithdrawal: 'Deposit',
+    txnId: 101,
+    txnDate: '11-01-2026',
+    txnTime: '13:08:21',
+    txnAmount: 2750000,
+    instrumentType: 'Cash',
+    instrumentId: 'CASH',
+    nonCustomerRef: '',
+    relationshipFlag: 'Customer',
+    thirdPartyPan: '',
+    declaration: 'NA',
+    customerName: 'IMRAN SHEIKH QURESHI',
+    detectedOn: '12-01-2026',
+    flaggedBy: 'AML Engine — Rule R-031',
+    riskCategory: 'sanctions-hit',
     narrative:
-      'Three sub-₹10L cash deposits within 5 days totalling ₹28.4L; pattern indicative of structuring to avoid CTR threshold.',
+      'Cash deposit of ₹27.5L followed within 48 hours by outward remittances to three beneficiaries whose names partially match the UAPA Schedule IV designated-persons list. Awaiting Principal Officer investigation.',
     status: 'po-review'
   },
   {
     reportType: 'STR',
     reportRefNo: 102,
-    branchCode: '7',
+    branchCode: '4',
-    accountNumber: '110001101000922',
+    accountNumber: '110001915000174',
-    txnBranchCode: '7',
+    txnBranchCode: '4',
     depositOrWithdrawal: 'Deposit',
-    txnId: 9,
+    txnId: 102,
-    txnDate: '21-01-2026',
+    txnDate: '07-01-2026',
-    txnTime: '14:18:30',
+    txnTime: '10:44:52',
-    txnAmount: 4800000,
+    txnAmount: 1980000,
-    instrumentType: 'NEFT',
-    instrumentId: 'N1264821',
-    nonCustomerRef: '',
-    relationshipFlag: 'Customer',
-    thirdPartyPan: '',
-    declaration: 'NA',
-    customerName: 'LAKSHMI IYER',
-    detectedOn: '22-01-2026',
-    flaggedBy: 'Branch Compliance Officer',
-    riskCategory: 'dormant-revival',
-    narrative:
-      'Account dormant for 18 months suddenly received ₹48L NEFT followed by 4 immediate cash withdrawals of ₹2L each.',
-    status: 'filed',
-    poRemarks: 'STR filed with FIU-IND. Acknowledgement no: STR-2026-9821.'
-  },
-  {
-    reportType: 'STR',
-    reportRefNo: 103,
-    branchCode: '2',
-    accountNumber: '110001302001012',
-    txnBranchCode: '2',
-    depositOrWithdrawal: 'Withdrawal',
-    txnId: 10,
-    txnDate: '23-01-2026',
-    txnTime: '15:42:18',
-    txnAmount: 1800000,
-    instrumentType: 'RTGS',
-    instrumentId: 'R889013',
-    nonCustomerRef: '',
-    relationshipFlag: 'Customer',
-    thirdPartyPan: '',
-    declaration: 'NA',
-    customerName: 'SAMEER KAPOOR',
-    detectedOn: '24-01-2026',
-    flaggedBy: 'AML Engine — Rule R-014',
-    riskCategory: 'high-risk-country',
-    narrative:
-      'RTGS transfer to beneficiary in jurisdiction listed under FATF grey list (Cayman Islands intermediary). KYC documentation incomplete.',
-    status: 'draft'
-  },
-  {
-    reportType: 'STR',
-    reportRefNo: 104,
-    branchCode: '13',
-    accountNumber: '110001352001145',
-    txnBranchCode: '13',
-    depositOrWithdrawal: 'Deposit',
-    txnId: 11,
-    txnDate: '08-01-2026',
-    txnTime: '12:55:42',
-    txnAmount: 6500000,
     instrumentType: 'Cash',
     instrumentId: 'CASH',
     nonCustomerRef: '',
     relationshipFlag: 'Customer',
     thirdPartyPan: '',
     declaration: 'NA',
-    customerName: 'MANMOHAN SINGH GILL',
+    customerName: 'GOPAL VENKATARAMAN',
-    detectedOn: '09-01-2026',
+    detectedOn: '08-01-2026',
-    flaggedBy: 'AML Engine — Rule R-022',
+    flaggedBy: 'Branch Compliance Officer',
     riskCategory: 'unusual-pattern',
     narrative:
-      'Account avg monthly turnover ₹1.5L; received ₹65L cash in single deposit, source-of-funds documentation pending.',
+      'Declared annual income ₹6L but deposited ₹19.8L cash in a single visit. Customer produced sale deed for ancestral agricultural land.',
+    status: 'draft',
+    poFinding: 'CLEAN',
+    poRemarks:
+      'Source of funds verified against registered sale deed dated 02-01-2026 and buyer bank statement. Legitimate agricultural land sale — no adverse findings. Case closed, no STR filed with FIU-IND.'
+  },
+  {
+    reportType: 'STR',
+    reportRefNo: 103,
+    branchCode: '10',
+    accountNumber: '110002016000628',
+    txnBranchCode: '10',
+    depositOrWithdrawal: 'Withdrawal',
+    txnId: 103,
+    txnDate: '19-01-2026',
+    txnTime: '16:27:40',
+    txnAmount: 3400000,
+    instrumentType: 'Cash',
+    instrumentId: 'CASH',
+    nonCustomerRef: '',
+    relationshipFlag: 'Customer',
+    thirdPartyPan: '',
+    declaration: 'NA',
+    customerName: 'ABDUL RAHMAN BAIG',
+    detectedOn: '20-01-2026',
+    flaggedBy: 'AML Engine — Rule R-045',
+    riskCategory: 'high-risk-country',
+    narrative:
+      'Account credited by 14 small inward remittances from a FATF high-risk jurisdiction over 9 days, then emptied via ₹34L cash withdrawal at a border-district branch. Classic terror-funding placement-and-dispersal pattern.',
+    status: 'filed',
+    poFinding: 'SUSPICIOUS',
+    poRemarks:
+      'Investigation confirmed layered inward remittances from a designated high-risk corridor with no commercial rationale. Beneficial owner could not evidence source. STR filed with FIU-IND under PMLA s.12; acknowledgement STR-2026-10457. Account frozen and reported to the Nodal Officer.'
+  },
+  {
+    reportType: 'STR',
+    reportRefNo: 104,
+    branchCode: '1',
+    accountNumber: '110002117000315',
+    txnBranchCode: '1',
+    depositOrWithdrawal: 'Deposit',
+    txnId: 104,
+    txnDate: '24-01-2026',
+    txnTime: '11:52:14',
+    txnAmount: 2300000,
+    instrumentType: 'Cash',
+    instrumentId: 'CASH',
+    nonCustomerRef: '',
+    relationshipFlag: 'Customer',
+    thirdPartyPan: '',
+    declaration: 'NA',
+    customerName: 'SUNITA CHAUDHARY',
+    detectedOn: '25-01-2026',
+    flaggedBy: 'AML Engine — Rule R-018',
+    riskCategory: 'structuring',
+    narrative:
+      'Six cash deposits of ₹3.8L each across four branches on the same day, aggregating ₹23L — deliberate splitting to stay under the ₹10L single-transaction CTR limit.',
     status: 'po-review'
   }
 ];
 
-/** ── KC1 sample individual customers ── */
+/** ── KC1 individual customer cards (one per CTR report reference) ── */
 export const KC1_INDIVIDUALS: KycIndividual[] = [
   {
     reportRefNo: 1,
-    ucic: '10078',
+    ucic: '30115',
-    pan: 'AAQPS8560J',
+    pan: 'AFTPK4471B',
-    ckycNumber: '60011225033445',
+    ckycNumber: '60031115447722',
-    firstName: 'RAVI',
+    firstName: 'ANAND',
-    middleName: 'KUMAR',
+    middleName: '',
-    lastName: 'SHARMA',
+    lastName: 'KRISHNAN',
-    fatherName: 'RAJESH KUMAR SHARMA',
+    fatherName: 'SUBRAMANIAN KRISHNAN',
-    motherName: 'SUNITA DEVI',
+    motherName: 'VASANTHA KRISHNAN',
     gender: 'Male',
-    dob: '10-08-1985',
+    dob: '14-06-1979',
-    mobileNumber: '91-9892011001',
+    mobileNumber: '91-9840133015',
-    email: 'ravi.sharma@example.com',
+    email: 'anand.krishnan@example.com',
-    primaryAddress: 'FLAT 402 SUNRISE TOWERS MAROL ANDHERI EAST',
+    primaryAddress: 'NO 18 SECOND STREET ADYAR',
-    state: 'MH',
+    state: 'TN',
-    city: 'MUMBAI',
+    city: 'CHENNAI',
-    pincode: '400069',
+    pincode: '600020',
     customerType: 'Individual',
-    annualIncome: 750000,
+    annualIncome: 2200000,
-    occupation: 'Service',
+    occupation: 'Business',
-    onboardingDate: '15-03-2020',
+    onboardingDate: '22-07-2016',
-    lastKycDate: '12-04-2025',
+    lastKycDate: '18-06-2025',
     riskLevel: 'Medium',
     reportType: 'CTR',
     otherIdentifierName: 'AADHAAR',
-    otherIdentifierNumber: 'XXXXXXXX1234'
+    otherIdentifierNumber: 'XXXXXXXX4471'
   },
   {
     reportRefNo: 2,
-    ucic: '10079',
+    ucic: '30228',
-    pan: 'AKLPS9933P',
+    pan: 'AJSPS6612D',
-    ckycNumber: '60022144558899',
+    ckycNumber: '60032228661133',
-    firstName: 'PRIYA',
+    firstName: 'MEERA',
     middleName: '',
-    lastName: 'PATEL',
+    lastName: 'SUNDARAM',
-    fatherName: 'HARISH PATEL',
+    fatherName: 'RAGHAVAN SUNDARAM',
-    motherName: 'MEENA PATEL',
+    motherName: 'KALYANI SUNDARAM',
     gender: 'Female',
-    dob: '22-03-1990',
+    dob: '29-11-1986',
-    mobileNumber: '91-9822055002',
+    mobileNumber: '91-9886044028',
-    email: 'priya.patel@example.com',
+    email: 'meera.sundaram@example.com',
-    primaryAddress: 'B-12 SHIVAJI NAGAR FC ROAD',
+    primaryAddress: 'FLAT 9C BRIGADE HERITAGE WHITEFIELD',
-    state: 'MH',
+    state: 'KA',
-    city: 'PUNE',
+    city: 'BENGALURU',
-    pincode: '411005',
+    pincode: '560066',
     customerType: 'Individual',
-    annualIncome: 480000,
+    annualIncome: 3600000,
-    occupation: 'Self-Employed',
+    occupation: 'Business',
-    onboardingDate: '10-09-2023',
+    onboardingDate: '11-01-2019',
-    lastKycDate: '15-03-2025',
+    lastKycDate: '05-05-2025',
-    riskLevel: 'Low',
+    riskLevel: 'High',
     reportType: 'CTR',
     otherIdentifierName: 'AADHAAR',
-    otherIdentifierNumber: 'XXXXXXXX2210'
+    otherIdentifierNumber: 'XXXXXXXX6612'
   },
   {
     reportRefNo: 3,
-    ucic: '20101',
+    ucic: '30334',
-    pan: 'AAEPR9352L',
+    pan: 'AMBPB9027F',
     ckycNumber: '',
-    firstName: 'VIKRAM',
+    firstName: 'HARPREET',
-    middleName: '',
+    middleName: 'SINGH',
-    lastName: 'REDDY',
+    lastName: 'BEDI',
-    fatherName: 'SURESH REDDY',
+    fatherName: 'GURMEET SINGH BEDI',
-    motherName: 'LAKSHMI REDDY',
+    motherName: 'JASWINDER KAUR',
     gender: 'Male',
-    dob: '07-07-1982',
+    dob: '03-02-1974',
-    mobileNumber: '91-9845022004',
+    mobileNumber: '91-9815066034',
     email: '',
-    primaryAddress: 'NO 23 4TH CROSS JAYANAGAR 5TH BLOCK',
+    primaryAddress: 'HOUSE 221 SECTOR 34A CHANDIGARH ROAD',
-    state: 'KA',
+    state: 'PB',
-    city: 'BENGALURU',
+    city: 'LUDHIANA',
-    pincode: '560041',
+    pincode: '141001',
     customerType: 'Individual',
-    annualIncome: 950000,
+    annualIncome: 1450000,
-    occupation: 'Profession',
+    occupation: 'Business',
-    onboardingDate: '12-11-2021',
+    onboardingDate: '30-08-2012',
-    lastKycDate: '20-02-2025',
+    lastKycDate: '14-03-2025',
     riskLevel: 'Medium',
     reportType: 'CTR',
     otherIdentifierName: 'AADHAAR',
-    otherIdentifierNumber: 'XXXXXXXX6622'
+    otherIdentifierNumber: 'XXXXXXXX9027'
   },
   {
     reportRefNo: 4,
-    ucic: '40301',
+    ucic: '30447',
-    pan: 'AHKPS5544Z',
+    pan: 'ANQPK3358H',
-    ckycNumber: '60040301229988',
+    ckycNumber: '60034447335844',
-    firstName: 'NIRAV',
+    firstName: 'FAROOQ',
-    middleName: '',
+    middleName: 'ABDULLAH',
-    lastName: 'SHAH',
+    lastName: 'KHAN',
-    fatherName: 'JAYESH SHAH',
+    fatherName: 'ISHTIAQ AHMED KHAN',
-    motherName: 'RITA SHAH',
+    motherName: 'NASREEN BEGUM',
     gender: 'Male',
-    dob: '18-05-1992',
+    dob: '17-09-1981',
-    mobileNumber: '91-9824012010',
+    mobileNumber: '91-9701077047',
-    email: 'nirav.shah@example.com',
+    email: 'farooq.khan@example.com',
-    primaryAddress: 'A-401 ATLANTIS APARTMENTS SATELLITE ROAD',
+    primaryAddress: '12-2-417 MEHDIPATNAM MAIN ROAD',
-    state: 'GJ',
+    state: 'TG',
-    city: 'AHMEDABAD',
+    city: 'HYDERABAD',
-    pincode: '380015',
+    pincode: '500028',
     customerType: 'Individual',
-    annualIncome: 1800000,
+    annualIncome: 890000,
-    occupation: 'Service',
+    occupation: 'Business',
-    onboardingDate: '14-02-2018',
+    onboardingDate: '05-04-2020',
-    lastKycDate: '20-12-2024',
+    lastKycDate: '09-01-2025',
     riskLevel: 'High',
     reportType: 'CTR',
     otherIdentifierName: 'PASSPORT',
-    otherIdentifierNumber: 'M5544321'
+    otherIdentifierNumber: 'P3358214'
   },
   {
     reportRefNo: 5,
-    ucic: '50402',
+    ucic: '30552',
-    pan: 'AKHPV2244R',
+    pan: 'APLPR7783C',
-    ckycNumber: '',
+    ckycNumber: '60035552778355',
-    firstName: 'KAVITA',
+    firstName: 'DEEPIKA',
     middleName: '',
-    lastName: 'VERMA',
+    lastName: 'RANGANATHAN',
-    fatherName: 'DEEPAK VERMA',
+    fatherName: 'MOHAN RANGANATHAN',
-    motherName: 'USHA VERMA',
+    motherName: 'SHOBHA RANGANATHAN',
     gender: 'Female',
-    dob: '01-04-1988',
+    dob: '08-12-1991',
-    mobileNumber: '91-9415055014',
+    mobileNumber: '91-9739088052',
-    email: '',
+    email: 'deepika.r@example.com',
-    primaryAddress: '45 CIVIL LINES MALL ROAD',
+    primaryAddress: 'VILLA 7 PALM MEADOWS SARJAPUR ROAD',
-    state: 'UP',
+    state: 'KA',
-    city: 'KANPUR',
+    city: 'BENGALURU',
-    pincode: '208001',
+    pincode: '560035',
     customerType: 'Individual',
-    annualIncome: 540000,
+    annualIncome: 2750000,
-    occupation: 'Service',
+    occupation: 'Profession',
-    onboardingDate: '08-09-2022',
+    onboardingDate: '19-06-2021',
-    lastKycDate: '15-09-2024',
+    lastKycDate: '27-07-2025',
     riskLevel: 'Low',
     reportType: 'CTR',
     otherIdentifierName: 'AADHAAR',
-    otherIdentifierNumber: 'XXXXXXXX2244'
+    otherIdentifierNumber: 'XXXXXXXX7783'
+  },
+  {
+    reportRefNo: 6,
+    ucic: '30669',
+    pan: 'AQWPY2194K',
+    ckycNumber: '',
+    firstName: 'RAJENDRA',
+    middleName: 'PRASAD',
+    lastName: 'YADAV',
+    fatherName: 'BHOLA NATH YADAV',
+    motherName: 'KAMLA DEVI',
+    gender: 'Male',
+    dob: '25-05-1968',
+    mobileNumber: '91-9451099069',
+    email: '',
+    primaryAddress: '78 GOMTI NAGAR VIBHUTI KHAND',
+    state: 'UP',
+    city: 'LUCKNOW',
+    pincode: '226010',
+    customerType: 'Individual',
+    annualIncome: 640000,
+    occupation: 'Agriculture',
+    onboardingDate: '17-10-2014',
+    lastKycDate: '22-11-2024',
+    riskLevel: 'Low',
+    reportType: 'CTR',
+    otherIdentifierName: 'AADHAAR',
+    otherIdentifierNumber: 'XXXXXXXX2194'
+  },
+  {
+    reportRefNo: 7,
+    ucic: '30774',
+    pan: 'BXKPT7788M',
+    ckycNumber: '',
+    firstName: 'SHABANA',
+    middleName: 'TARIQ',
+    lastName: 'MIRZA',
+    fatherName: 'TARIQ HUSSAIN MIRZA',
+    motherName: 'RUKHSANA MIRZA',
+    gender: 'Female',
+    dob: '11-03-1989',
+    mobileNumber: '91-9958100074',
+    email: '',
+    primaryAddress: '54 ZAKIR NAGAR OKHLA',
+    state: 'DL',
+    city: 'NEW DELHI',
+    pincode: '110025',
+    customerType: 'Individual',
+    annualIncome: 720000,
+    occupation: 'Self-Employed',
+    onboardingDate: '02-02-2023',
+    lastKycDate: '16-08-2025',
+    riskLevel: 'High',
+    reportType: 'CTR',
+    otherIdentifierName: 'AADHAAR',
+    otherIdentifierNumber: 'XXXXXXXX7788'
   }
 ];
 
-/** ── KC2 sample entity customers ── */
+/** ── KC2 entity customer cards ── */
 export const KC2_ENTITIES: KycEntity[] = [
   {
-    reportRefNo: 11,
+    reportRefNo: 2,
-    ucic: 'E10101',
+    ucic: 'E30228',
-    entityName: 'BHARAT TRADING COMPANY',
+    entityName: 'SUNDARAM BULLION TRADERS',
-    panNumber: 'ABCFB1234N',
+    panNumber: 'AAGFS3391Q',
-    gstin: '27ABCFB1234N1ZT',
+    gstin: '29AAGFS3391Q1ZP',
-    mobileNumber: '91-9892011010',
+    mobileNumber: '91-9886044028',
-    address: 'GALA 22 LOWER PAREL',
+    address: 'SHOP 14 COMMERCIAL STREET SHIVAJI NAGAR',
-    state: 'MH',
+    state: 'KA',
-    city: 'MUMBAI',
+    city: 'BENGALURU',
-    pincode: '400013',
+    pincode: '560001',
-    dateOfIncorporation: '24-03-2008',
+    dateOfIncorporation: '11-01-2019',
     customerType: 'Sole Proprietor',
     riskLevel: 'High',
-    onboardingDate: '24-03-2008',
+    onboardingDate: '11-01-2019',
-    lastKycDate: '03-09-2025',
+    lastKycDate: '05-05-2025',
     isSoleProprietor: true,
-    ownerUcic: '10078',
+    ownerUcic: '30228',
-    ownerName: 'RAVI KUMAR SHARMA',
+    ownerName: 'MEERA SUNDARAM',
     reportType: 'CTR'
   },
   {
-    reportRefNo: 12,
+    reportRefNo: 4,
-    ucic: 'E10102',
+    ucic: 'E30447',
-    entityName: 'NEXTGEN TECH PVT LTD',
+    entityName: 'DECCAN SCRAP & METALS PVT LTD',
-    panNumber: 'AABCN5566K',
+    panNumber: 'AABCD8842R',
-    gstin: '27AABCN5566K1Z2',
+    gstin: '36AABCD8842R1ZN',
-    mobileNumber: '91-9824012011',
+    mobileNumber: '91-9701077047',
-    address: 'TOWER B SUNRISE BUSINESS PARK ANDHERI EAST',
+    address: 'PLOT 61 IDA JEEDIMETLA PHASE II',
-    state: 'MH',
+    state: 'TG',
-    city: 'MUMBAI',
+    city: 'HYDERABAD',
-    pincode: '400093',
+    pincode: '500055',
-    dateOfIncorporation: '18-09-2015',
+    dateOfIncorporation: '05-04-2020',
     customerType: 'Private Limited',
-    riskLevel: 'Medium',
+    riskLevel: 'High',
-    onboardingDate: '18-09-2015',
+    onboardingDate: '05-04-2020',
-    lastKycDate: '12-08-2025',
+    lastKycDate: '09-01-2025',
     isSoleProprietor: false,
     ownerUcic: '',
     ownerName: '',

src/app/fiu/fiu.component.html

@@ -71,17 +71,19 @@
         <div class="fiu-kpi fiu-kpi--amber">
           <div class="fiu-kpi-ic"><fa-icon icon="exclamation-triangle"></fa-icon></div>
           <div>
-            <div class="fiu-kpi-n">{{ pendingStr | number }}</div>
+            <div class="fiu-kpi-n">{{ liveStrPending | number }}</div>
             <div class="fiu-kpi-l">STR Pending</div>
-            <div class="fiu-kpi-sub">draft / PO review</div>
+            <div class="fiu-kpi-sub">
+              {{ liveStrOpen }} to investigate &middot; {{ liveStrAwaitingFiling }} awaiting filing
+            </div>
           </div>
         </div>
         <div class="fiu-kpi fiu-kpi--green">
           <div class="fiu-kpi-ic"><fa-icon icon="check-circle"></fa-icon></div>
           <div>
-            <div class="fiu-kpi-n">{{ filedStr | number }}</div>
+            <div class="fiu-kpi-n">{{ liveStrFiled | number }}</div>
             <div class="fiu-kpi-l">STR Filed</div>
-            <div class="fiu-kpi-sub">acknowledged by FIU</div>
+            <div class="fiu-kpi-sub">{{ liveStrCleared }} concluded clear</div>
           </div>
         </div>
         <div class="fiu-kpi fiu-kpi--purple">
@@ -112,7 +114,12 @@
           </div>
           <div class="dc-meta">Filing window: <strong>within 7 days of detection</strong></div>
           <div class="dc-meta">
-            Pending: <strong>{{ pendingStr }}</strong> &middot; Filed: <strong>{{ filedStr }}</strong>
+            To investigate: <strong>{{ liveStrOpen }}</strong> &middot; Awaiting filing:
+            <strong>{{ liveStrAwaitingFiling }}</strong>
+          </div>
+          <div class="dc-meta">
+            Filed: <strong>{{ liveStrFiled }}</strong> &middot; Concluded clear:
+            <strong>{{ liveStrCleared }}</strong>
           </div>
           <button class="dc-btn" (click)="showTab('str')"><fa-icon icon="external-link-alt"></fa-icon> Open</button>
         </div>
@@ -129,12 +136,12 @@
   <!-- CTR -->
   @if (activeTab === 'ctr') {
     <div class="fiu-section">
-      <!-- LIVE: cash-related AML alerts awaiting AML Officer review -->
+      <!-- LIVE: cash-related CTR threshold alerts -->
       <div class="fiu-form-meta">
         <div class="fiu-form-title">
-          <h3>Live Cash Alerts</h3>
+          <h3>Live CTR Threshold Alerts</h3>
           <p>
-            Raised by the transaction-monitoring rule engine — review and whitelist or escalate to Principal Officer
+            Mechanical cash transaction threshold breaches — review and whitelist or escalate to Principal Officer
           </p>
         </div>
         <select class="fiu-inp" [(ngModel)]="amlAlertStatusFilter" (ngModelChange)="loadAmlAlerts()">
@@ -156,12 +163,13 @@
               <th class="ta-r">Amount</th>
               <th>Raised On</th>
               <th>Status</th>
+              <th class="ta-c">Routes To</th>
               <th>Notes</th>
               <th>Action</th>
             </tr>
           </thead>
           <tbody>
-            @for (alert of amlAlerts; track alert.id) {
+            @for (alert of ctrAlerts; track alert.id) {
               <tr>
                 <td>{{ alert.id }}</td>
                 <td>{{ alert.clientDisplayName }}</td>
@@ -172,6 +180,9 @@
                 <td>
                   <span [class]="amlStatusClass(alert.status)">{{ alert.status }}</span>
                 </td>
+                <td class="ta-c">
+                  <span [class]="alertRouteClass(alert.status)">{{ alertRouteLabel(alert.status) }}</span>
+                </td>
                 <td>
                   @if (alert.status === 'RAISED' || alert.status === 'UNDER_REVIEW') {
                     <input
@@ -195,12 +206,17 @@
               </tr>
             } @empty {
               <tr>
-                <td colspan="9" class="fiu-empty">No live alerts.</td>
+                <td colspan="10" class="fiu-empty">No live alerts.</td>
               </tr>
             }
           </tbody>
         </table>
       </div>
+      <p class="fiu-tbl-legend">
+        <span class="report-pill report-pending">Pending</span> awaiting Whitelist/Escalate decision &middot;
+        <span class="report-pill report-ctr">CTR only</span> whitelisted — cleared, no STR needed &middot;
+        <span class="report-pill report-str">→ STR</span> escalated to Principal Officer as an STR case
+      </p>
 
       <!-- LIVE: monthly CTR reports (mechanical, threshold-based) -->
       <div class="fiu-form-meta">
@@ -295,6 +311,8 @@
               <th>Instrument</th>
               <th>Branch</th>
               <th class="ta-c">Relationship</th>
+              <th class="ta-c">Filed Under</th>
+              <th>Compliance Action</th>
             </tr>
           </thead>
           <tbody>
@@ -327,21 +345,131 @@
                     t.relationshipFlag
                   }}</span>
                 </td>
+                <td class="ta-c">
+                  <span class="report-pill report-ctr" title="Always included in the monthly CTR / TC2 file">CTR</span>
+                  @if (t.complianceStatus === 'SUSPICIOUS') {
+                    <span class="report-pill report-str" title="Also escalated to an STR case for Principal Officer review">+ STR</span>
+                  }
+                </td>
+                <td>
+                  @if (!t.complianceStatus || t.complianceStatus === 'PENDING') {
+                    <div class="fiu-action-group" style="gap: 4px;">
+                      <button class="fiu-btn" style="padding: 4px 8px; font-size: 11px; color: var(--f-green); border-color: var(--f-green); background: var(--f-green-l);" (click)="whitelistCtrTxn(t)">
+                        Whitelist
+                      </button>
+                      <button class="fiu-btn" style="padding: 4px 8px; font-size: 11px; color: var(--f-red); border-color: var(--f-red); background: var(--f-red-l);" (click)="flagCtrTxnSuspicious(t)">
+                        Flag STR
+                      </button>
+                    </div>
+                  } @else {
+                    <span [class]="t.complianceStatus === 'WHITELISTED' ? 'status-pill status-whitelisted' : 'status-pill status-escalated'">
+                      {{ t.complianceStatus }}
+                    </span>
+                    @if (t.complianceStatus === 'WHITELISTED') {
+                      <div class="muted" style="margin-top: 3px;">Stays in CTR only</div>
+                    } @else {
+                      <button class="fiu-link-btn" (click)="openStrCase(t)">View in STR tab &rarr;</button>
+                    }
+                  }
+                </td>
               </tr>
             } @empty {
               <tr>
-                <td colspan="9" class="fiu-empty">No transactions match the filters.</td>
+                <td colspan="11" class="fiu-empty">No transactions match the filters.</td>
               </tr>
             }
           </tbody>
         </table>
       </div>
+      <p class="fiu-tbl-legend">
+        <span class="report-pill report-ctr">CTR</span> every cash txn ≥ threshold stays in the monthly CTR / TC2
+        file &middot;
+        <span class="report-pill report-str">+ STR</span> also flagged as suspicious and escalated to a separate STR
+        case (see the STR tab)
+      </p>
     </div>
   }
 
   <!-- STR -->
   @if (activeTab === 'str') {
     <div class="fiu-section">
+      <!-- LIVE: suspicious AML alerts awaiting AML Officer review (Structuring, PEP, etc.) -->
+      <div class="fiu-form-meta">
+        <div class="fiu-form-title">
+          <h3>Live AML Alerts (Awaiting Triage)</h3>
+          <p>
+            Flagged by the monitoring engine for suspicious behavioral patterns — triage and whitelist or escalate
+          </p>
+        </div>
+      </div>
+      <div class="fiu-tbl-wrap">
+        <table class="fiu-tbl">
+          <thead>
+            <tr>
+              <th>ID</th>
+              <th>Client</th>
+              <th>Type</th>
+              <th>Rule</th>
+              <th class="ta-r">Amount</th>
+              <th>Raised On</th>
+              <th>Status</th>
+              <th class="ta-c">Routes To</th>
+              <th>Notes</th>
+              <th>Action</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (alert of amlSuspiciousAlerts; track alert.id) {
+              <tr>
+                <td>{{ alert.id }}</td>
+                <td>{{ alert.clientDisplayName }}</td>
+                <td>{{ alert.transactionType }}</td>
+                <td>{{ alert.ruleCode }} &mdash; {{ alert.ruleDescription }}</td>
+                <td class="ta-r mono">&#8377;{{ alert.amount | number: '1.0-0' }}</td>
+                <td>{{ alert.raisedOn | date: 'medium' }}</td>
+                <td>
+                  <span [class]="amlStatusClass(alert.status)">{{ alert.status }}</span>
+                </td>
+                <td class="ta-c">
+                  <span [class]="alertRouteClass(alert.status, false)">{{ alertRouteLabel(alert.status, false) }}</span>
+                </td>
+                <td>
+                  @if (alert.status === 'RAISED' || alert.status === 'UNDER_REVIEW') {
+                    <input
+                      type="text"
+                      class="fiu-inp"
+                      placeholder="Review notes"
+                      [(ngModel)]="amlReviewNotes[alert.id]"
+                    />
+                  } @else {
+                    <span class="muted">{{ alert.reviewNotes }}</span>
+                  }
+                </td>
+                <td>
+                  @if (alert.status === 'RAISED' || alert.status === 'UNDER_REVIEW') {
+                    <div class="fiu-action-group" *mifosxHasPermission="'REVIEW_AML_ALERT'">
+                      <button class="fiu-btn fiu-btn-g" (click)="whitelistAlert(alert)">Whitelist</button>
+                      <button class="fiu-btn fiu-btn-xml" (click)="escalateAlert(alert)">Escalate</button>
+                    </div>
+                  }
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="10" class="fiu-empty">No suspicious behavioral alerts.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+      <p class="fiu-tbl-legend">
+        <span class="report-pill report-pending">Pending</span> awaiting Whitelist/Escalate decision &middot;
+        <span class="report-pill report-cleared">Cleared</span> whitelisted — no report filed &middot;
+        <span class="report-pill report-str">→ STR</span> escalated to Principal Officer as an STR case
+      </p>
+
+      <hr style="border: 0; border-top: 1px solid var(--f-g200); margin: 8px 0;" />
+
       <!-- LIVE: STR cases with full Principal Officer actions -->
       <div class="fiu-form-meta">
         <div class="fiu-form-title">
@@ -407,6 +535,17 @@
             <button class="fiu-btn fiu-btn-g" (click)="closeStrCaseDetail()">Close</button>
           </div>
 
+          <div
+            class="case-outcome"
+            [class.case-outcome--clear]="selectedStrCase.status === 'CONCLUDED_CLEAR'"
+            [class.case-outcome--suspicious]="
+              selectedStrCase.status === 'CONCLUDED_SUSPICIOUS' || selectedStrCase.status === 'FILED'
+            "
+          >
+            <span [class]="amlStatusClass(selectedStrCase.status)">{{ selectedStrCase.status }}</span>
+            <span>{{ strCaseOutcome(selectedStrCase) }}</span>
+          </div>
+
           <div class="case-form" *mifosxHasPermission="'CONCLUDE_AML_STR'">
             <div class="form-row">
               <label for="fiuInvestigationNotes">Investigation notes (source-of-transaction history reviewed)</label>
@@ -416,17 +555,96 @@
               <label for="fiuSourceOfFundsNotes">Source-of-funds notes</label>
               <textarea id="fiuSourceOfFundsNotes" rows="2" [(ngModel)]="concludeSourceOfFundsNotes"></textarea>
             </div>
-            <div class="form-row conclusion-row">
+            <!-- Verification checklist — the verdict is derived, not chosen. -->
-              <label>
+            <div class="checklist">
-                <input type="radio" name="fiuConclusion" value="NOT_SUSPICIOUS" [(ngModel)]="concludeConclusion" />
+              <div class="checklist-head">
-                Not suspicious (whitelist)
+                <span>Principal Officer verification — mark each point as found</span>
-              </label>
+                <span class="checklist-progress" [class.done]="allAnswered">
-              <label>
+                  {{ answeredCount }} / {{ strChecklist.length }} answered
-                <input type="radio" name="fiuConclusion" value="SUSPICIOUS" [(ngModel)]="concludeConclusion" />
+                </span>
-                Suspicious (file STR)
+              </div>
-              </label>
+              <table class="checklist-tbl">
+                <thead>
+                  <tr>
+                    <th>Verification point</th>
+                    <th class="ta-c col-yes">Genuine</th>
+                    <th class="ta-c col-no">Not satisfied</th>
+                  </tr>
+                </thead>
+                <tbody>
+                  @for (item of strChecklist; track item.key) {
+                    <tr
+                      [class.row-yes]="strFindings[item.key] === true"
+                      [class.row-no]="strFindings[item.key] === false"
+                      [class.row-pending]="strFindings[item.key] === null"
+                    >
+                      <td>
+                        <div class="chk-label">{{ item.label }}</div>
+                        <div class="chk-hint">{{ item.hint }}</div>
+                      </td>
+                      <td class="ta-c">
+                        <button
+                          type="button"
+                          class="chk-box chk-box--yes"
+                          [class.on]="strFindings[item.key] === true"
+                          [attr.aria-pressed]="strFindings[item.key] === true"
+                          [attr.aria-label]="'Mark ' + item.label + ' as genuine'"
+                          (click)="setFinding(item.key, true)"
+                        >
+                          <fa-icon icon="check-circle"></fa-icon>
+                        </button>
+                      </td>
+                      <td class="ta-c">
+                        <button
+                          type="button"
+                          class="chk-box chk-box--no"
+                          [class.on]="strFindings[item.key] === false"
+                          [attr.aria-pressed]="strFindings[item.key] === false"
+                          [attr.aria-label]="'Mark ' + item.label + ' as not satisfied'"
+                          (click)="setFinding(item.key, false)"
+                        >
+                          <fa-icon icon="exclamation-triangle"></fa-icon>
+                        </button>
+                      </td>
+                    </tr>
+                  }
+                </tbody>
+              </table>
             </div>
-            <button class="fiu-btn fiu-btn-xml" (click)="concludeStrCase()">Conclude</button>
+
+            <!-- Derived verdict -->
+            <div
+              class="verdict"
+              [class.verdict--clear]="allAnswered && derivedConclusion === 'NOT_SUSPICIOUS'"
+              [class.verdict--suspicious]="allAnswered && derivedConclusion === 'SUSPICIOUS'"
+            >
+              @if (!allAnswered) {
+                <fa-icon icon="info-circle"></fa-icon>
+                <span>
+                  Answer every verification point to determine the outcome —
+                  {{ strChecklist.length - answeredCount }} still pending.
+                </span>
+              } @else if (derivedConclusion === 'NOT_SUSPICIOUS') {
+                <fa-icon icon="check-circle"></fa-icon>
+                <span>
+                  <strong>Not suspicious.</strong> All {{ strChecklist.length }} points found genuine — the case will
+                  be closed and nothing filed with FIU-IND.
+                </span>
+              } @else {
+                <fa-icon icon="exclamation-triangle"></fa-icon>
+                <span>
+                  <strong>Suspicious — STR must be filed.</strong>
+                  {{ failedFindings.length }} of {{ strChecklist.length }} points not satisfied:
+                  {{ failedFindings[0].label }}@if (failedFindings.length > 1) {
+                    <span> and {{ failedFindings.length - 1 }} more</span>
+                  }.
+                </span>
+              }
+            </div>
+
+            <button class="fiu-btn fiu-btn-xml" [disabled]="!allAnswered" (click)="concludeStrCase()">
+              Conclude as {{ allAnswered ? (derivedConclusion === 'SUSPICIOUS' ? 'Suspicious' : 'Not Suspicious') : '…' }}
+            </button>
 
             @if (selectedStrCase.status === 'CONCLUDED_SUSPICIOUS') {
               <div class="file-str-row">
@@ -478,7 +696,12 @@
 
       <div class="fiu-str-list">
         @for (s of filteredStr; track s.reportRefNo) {
-          <div class="str-card" [class.str-card--filed]="s.status === 'filed'">
+          <div
+            class="str-card"
+            [id]="'str-card-' + s.reportRefNo"
+            [class.str-card--filed]="s.status === 'filed'"
+            [class.str-card--highlight]="highlightedStrRef === s.reportRefNo"
+          >
             <div class="str-card-h">
               <div class="str-card-id">
                 <span class="str-ref">STR-{{ s.reportRefNo }}</span>
@@ -521,6 +744,27 @@
                   <p>{{ s.poRemarks }}</p>
                 </div>
               }
+              @if (s.poFinding) {
+                <div class="str-finding" [class.str-finding--suspicious]="s.poFinding === 'SUSPICIOUS'">
+                  <label>
+                    <fa-icon [icon]="s.poFinding === 'CLEAN' ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+                    Principal Officer Finding
+                  </label>
+                  <p>{{ poFindingLabel(s.poFinding) }}</p>
+                </div>
+              } @else {
+                <div class="str-po-action" *mifosxHasPermission="'CONCLUDE_AML_STR'">
+                  <label>Principal Officer investigation — is the source of funds legitimate?</label>
+                  <div class="fiu-action-group">
+                    <button class="fiu-btn fiu-btn-clean" (click)="concludeLocalStr(s, 'CLEAN')">
+                      Clean — close case
+                    </button>
+                    <button class="fiu-btn fiu-btn-xml" (click)="concludeLocalStr(s, 'SUSPICIOUS')">
+                      Suspicious — file STR with FIU-IND
+                    </button>
+                  </div>
+                </div>
+              }
             </div>
           </div>
         } @empty {
@@ -626,10 +870,13 @@
       <div class="fiu-form-meta">
         <div class="fiu-form-title">
           <h3>FINnet 2.0 Submission Files</h3>
-          <p>6 CSV files in FIU-IND prescribed schema, plus STR XML</p>
+          <p>
+            6 CSV files in FIU-IND prescribed schema, plus STR XML. Counts reflect any filters set on the CTR and
+            STR tabs, so every file in the bundle covers the same transactions.
+          </p>
         </div>
         <button class="fiu-btn fiu-btn-xls" (click)="exportAll()">
-          <fa-icon icon="file-csv"></fa-icon> Download All
+          <fa-icon icon="file-csv"></fa-icon> Download All 7
         </button>
       </div>
 
@@ -641,7 +888,7 @@
         </div>
         <div class="file-card">
           <div class="file-card-h"><fa-icon icon="file-csv"></fa-icon>TC2.csv</div>
-          <p>Branch / cash transactions ({{ ctrTxns.length }} rows)</p>
+          <p>Branch / cash transactions ({{ filteredCtr.length }} rows)</p>
           <button class="fiu-btn fiu-btn-csv" (click)="exportTc2()">
             <fa-icon icon="file-csv"></fa-icon> Download
           </button>
@@ -676,7 +923,7 @@
         </div>
         <div class="file-card file-card--xml">
           <div class="file-card-h"><fa-icon icon="file-alt"></fa-icon>STR.xml</div>
-          <p>Suspicious Transaction Report ({{ filedStr + pendingStr }} suspects)</p>
+          <p>Suspicious Transaction Report ({{ strSuspects.length }} suspects — cases concluded clean are excluded)</p>
           <button class="fiu-btn fiu-btn-xml" (click)="exportStrXml()">
             <fa-icon icon="file-alt"></fa-icon> Download XML
           </button>

src/app/fiu/fiu.component.scss

@@ -386,6 +386,100 @@
   align-self: end;
 }
 
+.fiu-link-btn {
+  display: inline-block;
+  margin-top: 3px;
+  padding: 0;
+  border: none;
+  background: none;
+  font-family: inherit;
+  font-size: 11px;
+  font-weight: 600;
+  color: var(--f-red);
+  cursor: pointer;
+  text-decoration: underline;
+
+  &:hover {
+    color: #9a2f22;
+  }
+
+  &--muted {
+    color: var(--f-g500);
+
+    &:hover {
+      color: var(--f-red);
+    }
+  }
+}
+
+/* PRINCIPAL OFFICER INVESTIGATION */
+.str-po-action {
+  background: var(--f-amber-l);
+  border: 1px dashed #fcd34d;
+  border-radius: 8px;
+  padding: 10px 14px;
+  display: flex;
+  flex-direction: column;
+  gap: 8px;
+
+  > label {
+    font-size: 10px;
+    font-weight: 700;
+    color: #92400e;
+    text-transform: uppercase;
+    letter-spacing: 0.05em;
+  }
+}
+
+.fiu-btn-clean {
+  background: var(--f-green);
+  border-color: var(--f-green);
+  color: #fff;
+
+  &:hover {
+    background: #166534;
+    border-color: #166534;
+    color: #fff;
+  }
+}
+
+.str-finding {
+  background: var(--f-green-l);
+  border-radius: 8px;
+  padding: 10px 14px;
+
+  label {
+    font-size: 10px;
+    font-weight: 700;
+    color: var(--f-green);
+    text-transform: uppercase;
+    letter-spacing: 0.05em;
+    display: flex;
+    align-items: center;
+    gap: 5px;
+    margin-bottom: 4px;
+  }
+
+  p {
+    margin: 0;
+    font-size: 13px;
+    color: #14532d;
+    line-height: 1.5;
+  }
+
+  &--suspicious {
+    background: var(--f-red-l);
+
+    label {
+      color: var(--f-red);
+    }
+
+    p {
+      color: #7f1d1d;
+    }
+  }
+}
+
 /* INPUTS */
 .fiu-inp {
   width: 100%;
@@ -538,6 +632,50 @@
   }
 }
 
+.report-pill {
+  display: inline-block;
+  padding: 2px 9px;
+  border-radius: 999px;
+  font-size: 11px;
+  font-weight: 700;
+  white-space: nowrap;
+
+  &.report-ctr {
+    background: var(--f-blue-l);
+    color: var(--f-blue);
+  }
+
+  &.report-str {
+    background: var(--f-red-l);
+    color: var(--f-red);
+    margin-left: 4px;
+  }
+
+  &.report-pending {
+    background: var(--f-amber-l);
+    color: var(--f-amber);
+  }
+
+  &.report-cleared {
+    background: var(--f-green-l);
+    color: var(--f-green);
+  }
+}
+
+.fiu-tbl-legend {
+  margin: -6px 2px 0;
+  font-size: 11px;
+  color: var(--f-g500);
+  display: flex;
+  align-items: center;
+  gap: 6px;
+  flex-wrap: wrap;
+
+  .report-pill {
+    margin-left: 0;
+  }
+}
+
 .rel-pill {
   display: inline-block;
   padding: 2px 9px;
@@ -697,6 +835,11 @@
   &--filed {
     border-color: #86efac;
   }
+
+  &--highlight {
+    border-color: var(--f-red);
+    box-shadow: 0 0 0 3px rgb(192 57 43 / 20%);
+  }
 }
 
 .str-card-h {
@@ -956,6 +1099,29 @@
   margin-bottom: 16px;
 }
 
+.case-outcome {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  flex-wrap: wrap;
+  margin: 12px 0;
+  padding: 10px 14px;
+  border-radius: 8px;
+  background: var(--f-g100);
+  font-size: 13px;
+  color: var(--f-g700);
+
+  &--clear {
+    background: var(--f-green-l);
+    color: #14532d;
+  }
+
+  &--suspicious {
+    background: var(--f-red-l);
+    color: #7f1d1d;
+  }
+}
+
 .case-form {
   display: flex;
   flex-direction: column;
@@ -995,6 +1161,181 @@
   }
 }
 
+/* ── Principal Officer verification checklist ───────────────────────────── */
+.checklist {
+  border: 1px solid var(--f-g200);
+  border-radius: 10px;
+  overflow: hidden;
+  background: #fff;
+}
+
+.checklist-head {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  gap: 12px;
+  padding: 10px 14px;
+  background: var(--f-g50);
+  border-bottom: 1px solid var(--f-g200);
+  font-size: 12px;
+  font-weight: 700;
+  color: var(--f-g700);
+  text-transform: uppercase;
+  letter-spacing: 0.04em;
+}
+
+.checklist-progress {
+  font-size: 11px;
+  font-weight: 700;
+  padding: 2px 10px;
+  border-radius: 999px;
+  background: var(--f-amber-l);
+  color: var(--f-amber);
+  text-transform: none;
+  letter-spacing: 0;
+  white-space: nowrap;
+
+  &.done {
+    background: var(--f-green-l);
+    color: var(--f-green);
+  }
+}
+
+.checklist-tbl {
+  width: 100%;
+  border-collapse: collapse;
+
+  th {
+    padding: 8px 12px;
+    font-size: 10px;
+    font-weight: 700;
+    color: var(--f-g500);
+    text-transform: uppercase;
+    letter-spacing: 0.05em;
+    background: var(--f-g50);
+    border-bottom: 1px solid var(--f-g200);
+    text-align: left;
+    white-space: nowrap;
+  }
+
+  th.col-yes {
+    color: var(--f-green);
+    width: 96px;
+  }
+
+  th.col-no {
+    color: var(--f-red);
+    width: 112px;
+  }
+
+  td {
+    padding: 9px 12px;
+    border-bottom: 1px solid var(--f-g100);
+    vertical-align: middle;
+  }
+
+  tr:last-child td {
+    border-bottom: none;
+  }
+}
+
+/* Answered rows tint so an unresolved finding is obvious at a glance. */
+.row-yes td {
+  background: rgb(220 252 231 / 45%);
+}
+
+.row-no td {
+  background: rgb(253 236 234 / 60%);
+}
+
+.row-pending td {
+  background: #fff;
+}
+
+.chk-label {
+  font-size: 13px;
+  font-weight: 600;
+  color: var(--f-g900);
+}
+
+.chk-hint {
+  font-size: 11px;
+  color: var(--f-g500);
+  margin-top: 1px;
+}
+
+/* Two-sided toggle: one box on the genuine side, one on the not-satisfied side. */
+.chk-box {
+  width: 30px;
+  height: 30px;
+  border-radius: 7px;
+  border: 2px solid var(--f-g300);
+  background: #fff;
+  color: var(--f-g300);
+  cursor: pointer;
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  font-size: 14px;
+  transition: all 0.15s;
+
+  &:hover {
+    transform: scale(1.08);
+  }
+
+  &--yes:hover {
+    border-color: var(--f-green);
+    color: var(--f-green);
+  }
+
+  &--no:hover {
+    border-color: var(--f-red);
+    color: var(--f-red);
+  }
+
+  &--yes.on {
+    border-color: var(--f-green);
+    background: var(--f-green);
+    color: #fff;
+  }
+
+  &--no.on {
+    border-color: var(--f-red);
+    background: var(--f-red);
+    color: #fff;
+  }
+}
+
+/* Derived verdict banner */
+.verdict {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  padding: 11px 15px;
+  border-radius: 9px;
+  font-size: 13px;
+  background: var(--f-g100);
+  border: 1px solid var(--f-g200);
+  color: var(--f-g700);
+
+  &--clear {
+    background: var(--f-green-l);
+    border-color: #86efac;
+    color: #14532d;
+  }
+
+  &--suspicious {
+    background: var(--f-red-l);
+    border-color: #fca5a5;
+    color: #7f1d1d;
+  }
+}
+
+.case-form .fiu-btn-xml:disabled {
+  opacity: 0.5;
+  cursor: not-allowed;
+}
+
 .file-str-row {
   display: flex;
   align-items: center;

src/app/fiu/fiu.component.ts

@@ -20,6 +20,7 @@ import {
   KC2_ENTITIES,
   KycEntity,
   KycIndividual,
+  PoFinding,
   StrStatus,
   StrTransaction,
   STR_TXNS
@@ -36,6 +37,9 @@ import {
   ]
 })
 export class FiuComponent implements OnInit {
+  /** Bump when CTR_TXNS / STR_TXNS change so cached rows are re-seeded. */
+  private static readonly SEED_VERSION = '2026-01-cash-threshold';
+
   private amlService = inject(AmlService);
   private authenticationService = inject(AuthenticationService);
   /** Active tab */
@@ -56,6 +60,9 @@ export class FiuComponent implements OnInit {
   strFilterStatus: '' | StrStatus = '';
   strFilterRisk: string = '';
 
+  /** Ref of the STR card to highlight after jumping across from the CTR tab */
+  highlightedStrRef: number | null = null;
+
   /** Toast */
   toastMsg = '';
   toastVisible = false;
@@ -76,6 +83,89 @@ export class FiuComponent implements OnInit {
   concludeSourceOfFundsNotes = '';
   fileReferenceNo = '';
 
+  /**
+   * The Principal Officer's verification checklist. Each point is answered
+   * "Genuine" or "Not satisfied"; the case conclusion is derived from the answers
+   * rather than picked by hand, so a case with an unresolved finding cannot be
+   * whitelisted by accident.
+   */
+  readonly strChecklist: { key: string; label: string; hint: string }[] = [
+    {
+      key: 'sourceOfFunds',
+      label: 'Source of funds established and documented',
+      hint: 'Salary slips, sale deed, business receipts or other credible evidence on file'
+    },
+    {
+      key: 'profileConsistent',
+      label: 'Transaction consistent with the customer’s declared profile',
+      hint: 'Value and frequency in line with declared income, occupation and turnover'
+    },
+    {
+      key: 'kycCurrent',
+      label: 'KYC records complete and within re-KYC validity',
+      hint: 'Identity, address and beneficial-ownership records verified and current'
+    },
+    {
+      key: 'screeningClear',
+      label: 'Sanctions, PEP and adverse-media screening clear',
+      hint: 'No UNSCC / MHA listing, no PEP linkage, no negative news on the customer'
+    },
+    {
+      key: 'patternConsistent',
+      label: 'Pattern consistent with the account’s own history',
+      hint: 'No structuring, sudden dormancy revival or rapid pass-through observed'
+    },
+    {
+      key: 'counterpartyKnown',
+      label: 'Counterparty identifiable and legitimate',
+      hint: 'Remitter / beneficiary traceable and holding a plausible commercial relationship'
+    },
+    {
+      key: 'documentsGenuine',
+      label: 'Supporting documents verified as genuine',
+      hint: 'Invoices, contracts and bank statements independently corroborated'
+    },
+    {
+      key: 'noLawEnforcement',
+      label: 'No law-enforcement or regulatory reference pending',
+      hint: 'No summons, freeze order or LEA request outstanding against the account'
+    }
+  ];
+
+  /** null = not yet answered, true = genuine, false = not satisfied. */
+  strFindings: Record<string, boolean | null> = {};
+
+  private resetChecklist(): void {
+    this.strFindings = {};
+    for (const item of this.strChecklist) {
+      this.strFindings[item.key] = null;
+    }
+  }
+
+  setFinding(key: string, genuine: boolean): void {
+    this.strFindings[key] = genuine;
+    this.concludeConclusion = this.derivedConclusion;
+  }
+
+  get answeredCount(): number {
+    return this.strChecklist.filter((i) => this.strFindings[i.key] !== null).length;
+  }
+  get allAnswered(): boolean {
+    return this.answeredCount === this.strChecklist.length;
+  }
+  /** Points the officer marked as not satisfied — these are what force an STR. */
+  get failedFindings(): { key: string; label: string; hint: string }[] {
+    return this.strChecklist.filter((i) => this.strFindings[i.key] === false);
+  }
+
+  /**
+   * Everything genuine means the case is cleared; a single unsatisfied point
+   * means it must be filed as suspicious.
+   */
+  get derivedConclusion(): 'NOT_SUSPICIOUS' | 'SUSPICIOUS' {
+    return this.failedFindings.length > 0 ? 'SUSPICIOUS' : 'NOT_SUSPICIOUS';
+  }
+
   get isPrincipalOfficer(): boolean {
     return this.authenticationService.isPrincipalOfficerUser();
   }
@@ -88,6 +178,84 @@ export class FiuComponent implements OnInit {
     this.loadAmlAlerts();
     this.loadAmlCtrReports();
     this.loadAmlStrCases();
+
+    // Bumping SEED_VERSION discards previously cached rows so a new data set takes effect.
+    if (localStorage.getItem('fiu_seed_version') !== FiuComponent.SEED_VERSION) {
+      localStorage.setItem('fiu_seed_version', FiuComponent.SEED_VERSION);
+      localStorage.setItem('fiu_ctr_txns', JSON.stringify(this.ctrTxns));
+      localStorage.setItem('fiu_str_cases', JSON.stringify(this.strTxns));
+      return;
+    }
+
+    const storedCtr = localStorage.getItem('fiu_ctr_txns');
+    if (storedCtr) {
+      this.ctrTxns = JSON.parse(storedCtr);
+    } else {
+      localStorage.setItem('fiu_ctr_txns', JSON.stringify(this.ctrTxns));
+    }
+
+    const storedStr = localStorage.getItem('fiu_str_cases');
+    if (storedStr) {
+      this.strTxns = JSON.parse(storedStr);
+    } else {
+      localStorage.setItem('fiu_str_cases', JSON.stringify(this.strTxns));
+    }
+  }
+
+  whitelistCtrTxn(txn: CtrTransaction): void {
+    txn.complianceStatus = 'WHITELISTED';
+    localStorage.setItem('fiu_ctr_txns', JSON.stringify(this.ctrTxns));
+    this.toast(`Transaction for ${txn.customerName} whitelisted — stays in the CTR report only`);
+  }
+
+  flagCtrTxnSuspicious(txn: CtrTransaction): void {
+    txn.complianceStatus = 'SUSPICIOUS';
+    localStorage.setItem('fiu_ctr_txns', JSON.stringify(this.ctrTxns));
+
+    const newRef = Math.max(100, ...this.strTxns.map((s) => s.reportRefNo)) + 1;
+    const newStrCase: StrTransaction = {
+      ...txn,
+      reportType: 'STR',
+      reportRefNo: newRef,
+      detectedOn: new Date().toLocaleDateString('en-GB').replace(/\//g, '-'),
+      flaggedBy: 'AML Officer',
+      riskCategory: 'unusual-pattern',
+      narrative:
+        `Cash ${txn.depositOrWithdrawal.toLowerCase()} of ₹${txn.txnAmount.toLocaleString('en-IN')} breached the ` +
+        `₹${this.bank.cashThreshold.toLocaleString('en-IN')} CTR limit and was flagged as suspicious by the AML Officer. ` +
+        `Referred to the Principal Officer to establish whether the source of funds is legitimate or linked to terror financing.`,
+      status: 'po-review',
+      poFinding: undefined
+    };
+
+    this.strTxns.unshift(newStrCase);
+    localStorage.setItem('fiu_str_cases', JSON.stringify(this.strTxns));
+    this.toast(`STR-${newRef} opened for ${txn.customerName} — awaiting Principal Officer investigation`);
+  }
+
+  /** Principal Officer closes an STR case as legitimate, or confirms it and files an STR. */
+  concludeLocalStr(rec: StrTransaction, finding: PoFinding): void {
+    rec.poFinding = finding;
+    if (finding === 'CLEAN') {
+      rec.status = 'rejected';
+      rec.poRemarks =
+        'Source-of-funds documentation reviewed and verified by the Principal Officer. No link to terror financing or ' +
+        'any other predicate offence. Case closed — no STR filed with FIU-IND.';
+      this.toast(`STR-${rec.reportRefNo} closed as clean — no STR filed`);
+    } else {
+      rec.status = 'filed';
+      rec.poRemarks =
+        'Principal Officer investigation could not establish a legitimate source of funds. STR filed with FIU-IND under ' +
+        'PMLA s.12 within the 7-day window; account placed under enhanced monitoring and reported to the Nodal Officer.';
+      this.toast(`STR-${rec.reportRefNo} confirmed suspicious — filed with FIU-IND`);
+    }
+    localStorage.setItem('fiu_str_cases', JSON.stringify(this.strTxns));
+  }
+
+  poFindingLabel(finding: PoFinding): string {
+    return finding === 'CLEAN'
+      ? 'Clean — source of funds verified as legitimate. No STR filed.'
+      : 'Suspicious — STR filed with FIU-IND and account escalated.';
   }
 
   loadAmlAlerts(): void {
@@ -104,23 +272,35 @@ export class FiuComponent implements OnInit {
     this.amlService.getStrCases().subscribe((data) => (this.amlStrCases = data || []));
   }
 
+  /** Surfaces a failed backend call — without this a rejected request looks like a dead button. */
+  private apiError(action: string) {
+    return (err: any) => this.toast(err?.error?.defaultUserMessage || `${action} failed — please retry`);
+  }
+
   whitelistAlert(alert: any): void {
-    this.amlService.reviewAlert(alert.id, 'WHITELIST', this.amlReviewNotes[alert.id] || '').subscribe(() => {
+    this.amlService.reviewAlert(alert.id, 'WHITELIST', this.amlReviewNotes[alert.id] || '').subscribe({
-      this.toast(`Alert #${alert.id} whitelisted`);
+      next: () => {
-      this.loadAmlAlerts();
+        this.toast(`Alert #${alert.id} whitelisted — no STR raised`);
+        this.loadAmlAlerts();
+      },
+      error: this.apiError(`Whitelisting alert #${alert.id}`)
     });
   }
 
   escalateAlert(alert: any): void {
-    this.amlService.reviewAlert(alert.id, 'ESCALATE', this.amlReviewNotes[alert.id] || '').subscribe(() => {
+    this.amlService.reviewAlert(alert.id, 'ESCALATE', this.amlReviewNotes[alert.id] || '').subscribe({
-      this.toast(`Alert #${alert.id} escalated to Principal Officer`);
+      next: () => {
-      this.loadAmlAlerts();
+        this.toast(`Alert #${alert.id} escalated — now an STR case for the Principal Officer`);
-      this.loadAmlStrCases();
+        this.loadAmlAlerts();
+        this.loadAmlStrCases();
+      },
+      error: this.apiError(`Escalating alert #${alert.id}`)
     });
   }
 
   generateCtrReport(): void {
     if (!this.ctrGenerateMonth) {
+      this.toast('Pick a reporting month first');
       return;
     }
     this.amlService.generateCtrReport(this.ctrGenerateMonth).subscribe({
@@ -128,16 +308,32 @@ export class FiuComponent implements OnInit {
         this.toast(`CTR report generated for ${this.ctrGenerateMonth}`);
         this.loadAmlCtrReports();
       },
-      error: (err) => this.toast(err?.error?.defaultUserMessage || 'CTR report generation failed')
+      error: this.apiError('CTR report generation')
     });
   }
 
   selectStrCase(strCase: any): void {
     this.selectedStrCase = strCase;
-    this.concludeConclusion = 'NOT_SUSPICIOUS';
+    // Preserve an existing verdict instead of silently resetting it to NOT_SUSPICIOUS.
+    this.concludeConclusion = strCase.conclusion === 'SUSPICIOUS' ? 'SUSPICIOUS' : 'NOT_SUSPICIOUS';
     this.concludeInvestigationNotes = strCase.investigationNotes || '';
     this.concludeSourceOfFundsNotes = strCase.sourceOfFundsNotes || '';
-    this.fileReferenceNo = '';
+    this.fileReferenceNo = strCase.strReferenceNo || '';
+    this.resetChecklist();
+  }
+
+  /** Plain-language outcome for a live STR case, shown in the investigation panel. */
+  strCaseOutcome(strCase: any): string {
+    switch (strCase?.status) {
+      case 'CONCLUDED_CLEAR':
+        return 'Concluded not suspicious — case closed, nothing filed with FIU-IND.';
+      case 'CONCLUDED_SUSPICIOUS':
+        return `Concluded suspicious — STR must be filed with FIU-IND by ${strCase.fiuDueDate || 'the due date'}.`;
+      case 'FILED':
+        return `STR filed with FIU-IND${strCase.strReferenceNo ? ` under reference ${strCase.strReferenceNo}` : ''}.`;
+      default:
+        return 'Open — awaiting the Principal Officer’s conclusion.';
+    }
   }
 
   closeStrCaseDetail(): void {
@@ -148,32 +344,60 @@ export class FiuComponent implements OnInit {
     if (!this.selectedStrCase) {
       return;
     }
+    if (!this.allAnswered) {
+      const pending = this.strChecklist.length - this.answeredCount;
+      this.toast(`Answer all verification points first — ${pending} still pending`);
+      return;
+    }
+    if (!this.concludeInvestigationNotes.trim()) {
+      this.toast('Record your investigation notes before concluding');
+      return;
+    }
+    // The verdict always follows the checklist, never a stale radio selection.
+    this.concludeConclusion = this.derivedConclusion;
+    // Fold the unsatisfied points into the notes so the STR carries its own reasons.
+    const failed = this.failedFindings;
+    const notes = failed.length
+      ? `${this.concludeInvestigationNotes.trim()}\n\nUnsatisfied verification points:\n` +
+        failed.map((f) => `• ${f.label}`).join('\n')
+      : `${this.concludeInvestigationNotes.trim()}\n\nAll ${this.strChecklist.length} verification points found genuine.`;
+
     this.amlService
       .concludeStrCase(
         this.selectedStrCase.id,
         this.concludeConclusion,
-        this.concludeInvestigationNotes,
+        notes,
         this.concludeSourceOfFundsNotes
       )
-      .subscribe((updated) => {
+      .subscribe({
-        this.toast(
+        next: (updated) => {
-          this.concludeConclusion === 'SUSPICIOUS'
+          this.toast(
-            ? `STR case #${updated.id} concluded suspicious — FIU due date ${updated.fiuDueDate}`
+            this.concludeConclusion === 'SUSPICIOUS'
-            : `STR case #${updated.id} concluded not suspicious`
+              ? `STR case #${updated.id} concluded suspicious — file with FIU-IND by ${updated.fiuDueDate}`
-        );
+              : `STR case #${updated.id} concluded not suspicious — no filing required`
-        this.selectedStrCase = updated;
+          );
-        this.loadAmlStrCases();
+          this.selectedStrCase = updated;
+          this.loadAmlStrCases();
+        },
+        error: this.apiError(`Concluding STR case #${this.selectedStrCase.id}`)
       });
   }
 
   fileStrCase(): void {
-    if (!this.selectedStrCase || !this.fileReferenceNo) {
+    if (!this.selectedStrCase) {
       return;
     }
-    this.amlService.fileStr(this.selectedStrCase.id, this.fileReferenceNo).subscribe((updated) => {
+    if (!this.fileReferenceNo.trim()) {
-      this.toast(`STR case #${updated.id} recorded as filed (ref ${updated.strReferenceNo})`);
+      this.toast('Enter the FIU-IND acknowledgement number first');
-      this.selectedStrCase = updated;
+      return;
-      this.loadAmlStrCases();
+    }
+    this.amlService.fileStr(this.selectedStrCase.id, this.fileReferenceNo).subscribe({
+      next: (updated) => {
+        this.toast(`STR case #${updated.id} recorded as filed (ref ${updated.strReferenceNo})`);
+        this.selectedStrCase = updated;
+        this.loadAmlStrCases();
+      },
+      error: this.apiError(`Filing STR case #${this.selectedStrCase.id}`)
     });
   }
 
@@ -181,10 +405,57 @@ export class FiuComponent implements OnInit {
     return 'status-pill status-' + (status || '').toLowerCase().replace(/_/g, '-');
   }
 
+  /**
+   * Where a live AML alert will end up once triaged — drives the "Routes To" column.
+   * `isCtrRule` distinguishes mechanical CTR-threshold alerts (whitelisting just keeps them
+   * in the CTR file) from behavioral alerts (whitelisting clears them with no report at all).
+   */
+  alertRouteLabel(status: string, isCtrRule: boolean = true): string {
+    switch (status) {
+      case 'WHITELISTED':
+        return isCtrRule ? 'CTR only' : 'Cleared';
+      case 'ESCALATED':
+        return '→ STR';
+      default:
+        return 'Pending';
+    }
+  }
+
+  alertRouteClass(status: string, isCtrRule: boolean = true): string {
+    switch (status) {
+      case 'WHITELISTED':
+        return isCtrRule ? 'report-pill report-ctr' : 'report-pill report-cleared';
+      case 'ESCALATED':
+        return 'report-pill report-str';
+      default:
+        return 'report-pill report-pending';
+    }
+  }
+
   showTab(tab: 'dashboard' | 'ctr' | 'str' | 'customers' | 'files'): void {
     this.activeTab = tab;
   }
 
+  /**
+   * Jump from a flagged CTR row to its STR card. Clears any status/risk filter that
+   * would hide the case, then scrolls it into view and highlights it.
+   */
+  openStrCase(txn: CtrTransaction): void {
+    const match = this.strTxns.find((s) => s.txnId === txn.txnId);
+    if (!match) {
+      this.toast('No STR case found for this transaction');
+      return;
+    }
+    this.activeTab = 'str';
+    this.resetStrFilters();
+    this.highlightedStrRef = match.reportRefNo;
+    setTimeout(() => {
+      document
+        .getElementById(`str-card-${match.reportRefNo}`)
+        ?.scrollIntoView({ behavior: 'smooth', block: 'center' });
+    });
+  }
+
   // -------------------- KPIs --------------------
   get totalReports(): number {
     return new Set(this.ctrTxns.map((t) => t.reportRefNo)).size;
@@ -201,10 +472,39 @@ export class FiuComponent implements OnInit {
   get filedStr(): number {
     return this.strTxns.filter((s) => s.status === 'filed').length;
   }
+
+  // ── Live STR case counts (backend `amlStrCases`) — these are the cases the
+  // Principal Officer actually works through the Investigate → Conclude → File flow.
+  get liveStrOpen(): number {
+    return this.amlStrCases.filter((c) => c.status === 'OPEN').length;
+  }
+  get liveStrAwaitingFiling(): number {
+    return this.amlStrCases.filter((c) => c.status === 'CONCLUDED_SUSPICIOUS').length;
+  }
+  get liveStrCleared(): number {
+    return this.amlStrCases.filter((c) => c.status === 'CONCLUDED_CLEAR').length;
+  }
+  get liveStrFiled(): number {
+    return this.amlStrCases.filter((c) => c.status === 'FILED').length;
+  }
+  /** Still needs PO action: untouched, or concluded suspicious but not yet filed with FIU-IND. */
+  get liveStrPending(): number {
+    return this.liveStrOpen + this.liveStrAwaitingFiling;
+  }
   get totalCustomers(): number {
     return this.kc1.length + this.kc2.length;
   }
 
+  get ctrAlerts(): any[] {
+    const ctrRuleCodes = ['CTR_THRESHOLD_10L', 'STRUCTURED_CTR_10L_MONTHLY', 'LARGE_CASH_TXN_25L'];
+    return this.amlAlerts.filter((a) => ctrRuleCodes.includes(a.ruleCode));
+  }
+
+  get amlSuspiciousAlerts(): any[] {
+    const ctrRuleCodes = ['CTR_THRESHOLD_10L', 'STRUCTURED_CTR_10L_MONTHLY', 'LARGE_CASH_TXN_25L'];
+    return this.amlAlerts.filter((a) => !ctrRuleCodes.includes(a.ruleCode));
+  }
+
   // -------------------- Filtered lists --------------------
   get filteredCtr(): CtrTransaction[] {
     const acc = this.ctrFilterAccount.trim();
@@ -224,6 +524,14 @@ export class FiuComponent implements OnInit {
     });
   }
 
+  /**
+   * Cases that actually belong in an STR filing. A case the Principal Officer
+   * concluded clean is not a suspect and must never reach FIU-IND.
+   */
+  get strSuspects(): StrTransaction[] {
+    return this.filteredStr.filter((s) => s.poFinding !== 'CLEAN' && s.status !== 'rejected');
+  }
+
   resetCtrFilters(): void {
     this.ctrFilterMode = '';
     this.ctrFilterAccount = '';
@@ -523,11 +831,11 @@ export class FiuComponent implements OnInit {
     const rows = [headers];
     // Build one aggregate row per (reportRefNo, accountNumber) pair
     const seen = new Set<string>();
-    for (const t of this.ctrTxns) {
+    for (const t of this.filteredCtr) {
       const key = `${t.reportRefNo}|${t.accountNumber}`;
       if (seen.has(key)) continue;
       seen.add(key);
-      const sameKey = this.ctrTxns.filter(
+      const sameKey = this.filteredCtr.filter(
         (x) => x.reportRefNo === t.reportRefNo && x.accountNumber === t.accountNumber
       );
       const debits = sameKey.filter((x) => x.depositOrWithdrawal === 'Withdrawal');
@@ -576,7 +884,7 @@ export class FiuComponent implements OnInit {
     ];
     const rows = [headers];
     const seen = new Set<string>();
-    for (const t of this.ctrTxns) {
+    for (const t of this.filteredCtr) {
       const key = `${t.reportRefNo}|${t.accountNumber}`;
       if (seen.has(key)) continue;
       seen.add(key);
@@ -599,12 +907,17 @@ export class FiuComponent implements OnInit {
 
   /** STR XML stub (FINnet 2.0 STR XML) */
   exportStrXml(): void {
+    const suspects = this.strSuspects;
+    if (!suspects.length) {
+      this.toast('No suspect cases to export — nothing matches the current filters');
+      return;
+    }
     const xml: string[] = [];
     xml.push('<?xml version="1.0" encoding="UTF-8"?>');
     xml.push(`<STR xmlns="http://fiuind.gov.in/finnet2/str" reportingMonth="${this.bank.reportingMonth}">`);
     xml.push(`  <REBank buid="${this.bank.reBuid}" name="${this.bank.name}" />`);
     xml.push(`  <PrincipalOfficer name="${this.bank.principalOfficer}" email="${this.bank.principalOfficerEmail}" />`);
-    for (const s of this.filteredStr) {
+    for (const s of suspects) {
       xml.push(`  <Suspect ref="${s.reportRefNo}" status="${s.status}">`);
       xml.push(`    <Account>${s.accountNumber}</Account>`);
       xml.push(
@@ -624,10 +937,10 @@ export class FiuComponent implements OnInit {
     a.download = `STR-${this.bank.reportingMonth.replace(/\s+/g, '-')}.xml`;
     a.click();
     URL.revokeObjectURL(url);
-    this.toast(`STR XML exported (${this.filteredStr.length} suspects)`);
+    this.toast(`STR XML exported (${suspects.length} suspects)`);
   }
 
-  /** Bundle: all 6 CSVs zipped — emitted as separate downloads sequentially */
+  /** Bundle: the 6 CSVs plus the STR XML — emitted as separate downloads sequentially */
   exportAll(): void {
     setTimeout(() => this.exportTc1(), 0);
     setTimeout(() => this.exportTc2(), 200);
@@ -635,6 +948,7 @@ export class FiuComponent implements OnInit {
     setTimeout(() => this.exportKc2(), 600);
     setTimeout(() => this.exportAccountDetail(), 800);
     setTimeout(() => this.exportAccountPersonRelation(), 1000);
+    setTimeout(() => this.exportStrXml(), 1200);
   }
 
   private escapeXml(s: string): string {

src/app/gl-reports/gl-reports-data.ts

@@ -0,0 +1,496 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+/**
+ * Data layer for the General Ledger report suite.
+ *
+ * Rather than hard-coding seven finished reports, this file holds a chart of
+ * accounts plus a generated ledger of double-entry postings. Every report is
+ * then computed from those postings, which is what makes the day / month /
+ * branch filters genuinely recompute instead of just re-labelling a static table.
+ *
+ * The generator is deterministic — a fixed-seed LCG, never Math.random — so the
+ * figures are identical on every reload and across users. Amounts are in rupees.
+ */
+
+export type GlAccountType = 'ASSET' | 'LIABILITY' | 'INCOME' | 'EXPENSE' | 'CONTINGENT';
+
+export interface GlAccount {
+  code: string;
+  name: string;
+  type: GlAccountType;
+  /** Balance-sheet / P&L grouping used as a sub-heading in the reports. */
+  group: string;
+  /** Included in the Misc Expense Ledger report. */
+  miscExpense?: boolean;
+}
+
+export interface GlBranch {
+  code: string;
+  name: string;
+}
+
+/** One side of a double-entry voucher. */
+export interface GlPosting {
+  /** ISO yyyy-MM-dd — the posting (value) date. */
+  date: string;
+  branchCode: string;
+  accountCode: string;
+  debit: number;
+  credit: number;
+  voucherNo: string;
+  narration: string;
+}
+
+export const GL_BRANCHES: GlBranch[] = [
+  { code: 'HO', name: 'Head Office' },
+  { code: '0002', name: 'Andheri (E)' },
+  { code: '0003', name: 'Bandra (W)' },
+  { code: '0004', name: 'Borivali' },
+  { code: '0005', name: 'Dadar' },
+  { code: '0006', name: 'Thane' }
+];
+
+export const GL_ACCOUNTS: GlAccount[] = [
+  // ── Assets ────────────────────────────────────────────────────────────────
+  { code: '110101', name: 'Cash in Hand', type: 'ASSET', group: 'Cash & Bank Balances' },
+  { code: '110102', name: 'Balance with RBI', type: 'ASSET', group: 'Cash & Bank Balances' },
+  { code: '110103', name: 'Balance with Other Banks — Current', type: 'ASSET', group: 'Cash & Bank Balances' },
+  { code: '110104', name: 'Balance with Other Banks — Fixed', type: 'ASSET', group: 'Cash & Bank Balances' },
+  { code: '120101', name: 'SLR Investments — Govt Securities', type: 'ASSET', group: 'Investments' },
+  { code: '120102', name: 'SLR Investments — State Govt Securities', type: 'ASSET', group: 'Investments' },
+  { code: '120201', name: 'Non-SLR Investments — Bonds', type: 'ASSET', group: 'Investments' },
+  { code: '120202', name: 'Non-SLR Investments — Mutual Funds', type: 'ASSET', group: 'Investments' },
+  { code: '130101', name: 'Cash Credit & Overdrafts', type: 'ASSET', group: 'Loans & Advances' },
+  { code: '130102', name: 'Term Loans — Short Term', type: 'ASSET', group: 'Loans & Advances' },
+  { code: '130103', name: 'Term Loans — Medium Term', type: 'ASSET', group: 'Loans & Advances' },
+  { code: '130104', name: 'Term Loans — Long Term', type: 'ASSET', group: 'Loans & Advances' },
+  { code: '130105', name: 'Housing Loans', type: 'ASSET', group: 'Loans & Advances' },
+  { code: '130106', name: 'Gold Loans', type: 'ASSET', group: 'Loans & Advances' },
+  { code: '140101', name: 'Interest Receivable', type: 'ASSET', group: 'Other Assets' },
+  { code: '140102', name: 'Premises (net of depreciation)', type: 'ASSET', group: 'Fixed Assets' },
+  { code: '140103', name: 'Furniture & Fixtures (net)', type: 'ASSET', group: 'Fixed Assets' },
+  { code: '140104', name: 'Sundry Debtors', type: 'ASSET', group: 'Other Assets' },
+  { code: '140105', name: 'Advance Tax & TDS', type: 'ASSET', group: 'Other Assets' },
+  { code: '140199', name: 'Opening Balance Suspense (unreconciled)', type: 'ASSET', group: 'Other Assets' },
+
+  // ── Liabilities & Capital ─────────────────────────────────────────────────
+  { code: '210101', name: 'Share Capital — Individuals', type: 'LIABILITY', group: 'Capital & Reserves' },
+  { code: '210201', name: 'Statutory Reserve Fund', type: 'LIABILITY', group: 'Capital & Reserves' },
+  { code: '210202', name: 'Building Fund', type: 'LIABILITY', group: 'Capital & Reserves' },
+  { code: '210203', name: 'Investment Depreciation Reserve', type: 'LIABILITY', group: 'Capital & Reserves' },
+  { code: '210204', name: 'BDDR / Special BDDR', type: 'LIABILITY', group: 'Capital & Reserves' },
+  { code: '220101', name: 'Savings Bank Deposits', type: 'LIABILITY', group: 'Deposits' },
+  { code: '220102', name: 'Current Deposits', type: 'LIABILITY', group: 'Deposits' },
+  { code: '220103', name: 'Term Deposits', type: 'LIABILITY', group: 'Deposits' },
+  { code: '220104', name: 'Recurring Deposits', type: 'LIABILITY', group: 'Deposits' },
+  { code: '230101', name: 'Interest Payable on Deposits', type: 'LIABILITY', group: 'Other Liabilities' },
+  { code: '230102', name: 'Bills Payable', type: 'LIABILITY', group: 'Other Liabilities' },
+  { code: '230103', name: 'Sundry Creditors', type: 'LIABILITY', group: 'Other Liabilities' },
+  { code: '230104', name: 'TDS / GST Payable', type: 'LIABILITY', group: 'Other Liabilities' },
+  { code: '230105', name: 'Overdue Interest Reserve', type: 'LIABILITY', group: 'Other Liabilities' },
+
+  // ── Income ────────────────────────────────────────────────────────────────
+  { code: '310101', name: 'Interest on Loans & Advances', type: 'INCOME', group: 'Interest Income' },
+  { code: '310102', name: 'Interest on Investments', type: 'INCOME', group: 'Interest Income' },
+  { code: '310103', name: 'Interest on Inter-bank Deposits', type: 'INCOME', group: 'Interest Income' },
+  { code: '320101', name: 'Commission & Exchange', type: 'INCOME', group: 'Other Income' },
+  { code: '320102', name: 'Locker Rent', type: 'INCOME', group: 'Other Income' },
+  { code: '320103', name: 'Processing Fees', type: 'INCOME', group: 'Other Income' },
+  { code: '320104', name: 'Profit on Sale of Securities', type: 'INCOME', group: 'Other Income' },
+  { code: '320105', name: 'Miscellaneous Income', type: 'INCOME', group: 'Other Income' },
+
+  // ── Expenditure ───────────────────────────────────────────────────────────
+  { code: '410101', name: 'Interest on Savings Deposits', type: 'EXPENSE', group: 'Interest Expended' },
+  { code: '410102', name: 'Interest on Term Deposits', type: 'EXPENSE', group: 'Interest Expended' },
+  { code: '410103', name: 'Interest on Borrowings', type: 'EXPENSE', group: 'Interest Expended' },
+  { code: '420101', name: 'Salaries & Allowances', type: 'EXPENSE', group: 'Operating Expenses' },
+  { code: '420102', name: "Directors' Fees", type: 'EXPENSE', group: 'Operating Expenses' },
+  { code: '420103', name: "Auditors' Fees", type: 'EXPENSE', group: 'Operating Expenses' },
+  { code: '420104', name: 'Rent, Taxes & Lighting', type: 'EXPENSE', group: 'Operating Expenses' },
+  { code: '420105', name: 'Depreciation on Bank Property', type: 'EXPENSE', group: 'Operating Expenses' },
+  { code: '430101', name: 'Printing & Stationery', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430102', name: 'Postage, Telegram & Telephone', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430103', name: 'Advertisement & Publicity', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430104', name: 'Repairs & Maintenance', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430105', name: 'Travelling & Conveyance', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430106', name: 'Computer & Software Expenses', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430107', name: 'Legal & Professional Charges', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430108', name: 'Insurance (DICGC & Other)', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430109', name: 'Bank Charges & Commission Paid', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430110', name: 'AGM & Meeting Expenses', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430111', name: 'Electricity Charges', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+  { code: '430112', name: 'Other Miscellaneous Expenses', type: 'EXPENSE', group: 'Miscellaneous Expenses', miscExpense: true },
+
+  // ── Contingent (memoranda, not part of the balance sheet totals) ──────────
+  { code: '910101', name: 'Guarantees Issued — Financial', type: 'CONTINGENT', group: 'Guarantees' },
+  { code: '910102', name: 'Guarantees Issued — Performance', type: 'CONTINGENT', group: 'Guarantees' },
+  { code: '910103', name: 'Letters of Credit Outstanding', type: 'CONTINGENT', group: 'Letters of Credit' },
+  { code: '910104', name: 'Bills for Collection', type: 'CONTINGENT', group: 'Bills & Claims' },
+  { code: '910105', name: 'Claims Against Bank Not Acknowledged as Debt', type: 'CONTINGENT', group: 'Bills & Claims' },
+  { code: '910106', name: 'Forward Exchange Contracts', type: 'CONTINGENT', group: 'Other Commitments' },
+  { code: '910107', name: 'Capital Commitments Not Provided For', type: 'CONTINGENT', group: 'Other Commitments' }
+];
+
+/** Financial year covered by the generated ledger. */
+export const GL_PERIOD = {
+  /** FY 2026-27 opens here. */
+  fyStart: '2026-04-01',
+  /** Postings run to the day before the app's "today" (01 Aug 2026). */
+  fyEnd: '2026-07-31',
+  label: 'FY 2026-27'
+};
+
+/**
+ * Opening balances as at 01-Apr-2026, keyed by account code. Positive means the
+ * account opens on its natural side (debit for assets/expenses, credit for the
+ * rest). Head Office carries the investments and reserves; branches carry the
+ * customer-facing book.
+ */
+const OPENING_BALANCES: Record<string, number> = {
+  '110101': 9_996_000,
+  '110102': 12_400_000,
+  '110103': 13_667_000,
+  // Surplus deposits parked with correspondent banks. Sized so the opening
+  // balance sheet tallies exactly — see the assertion in glPostings().
+  '110104': 54_206_000,
+  '120101': 63_839_000,
+  '120102': 147_895_000,
+  '120201': 22_500_000,
+  '120202': 24_234_000,
+  '130101': 166_614_000,
+  '130102': 125_082_000,
+  '130103': 70_236_000,
+  '130104': 29_356_000,
+  '130105': 10_241_000,
+  '130106': 8_450_000,
+  '140101': 33_541_000,
+  '140102': 3_185_000,
+  '140103': 1_763_000,
+  '140104': 1_240_000,
+  '140105': 657_000,
+  '210101': 27_278_000,
+  '210201': 31_149_000,
+  '210202': 13_642_000,
+  '210203': 3_750_000,
+  '210204': 24_341_000,
+  '220101': 208_116_000,
+  '220102': 19_592_000,
+  '220103': 406_601_000,
+  '220104': 24_880_000,
+  '230101': 731_000,
+  '230102': 291_000,
+  '230103': 5_515_000,
+  '230104': 1_120_000,
+  '230105': 32_096_000,
+  '910101': 1_450_000,
+  '910102': 980_000,
+  '910103': 620_000,
+  '910104': 1_180_000,
+  '910105': 2_638_000,
+  '910106': 0,
+  '910107': 340_000
+};
+
+/** Deterministic linear congruential generator — same figures on every load. */
+function lcg(seed: number): () => number {
+  let s = seed >>> 0;
+  return () => {
+    s = (Math.imul(s, 1664525) + 1013904223) >>> 0;
+    return s / 4294967296;
+  };
+}
+
+function isoDate(d: Date): string {
+  const y = d.getUTCFullYear();
+  const m = `${d.getUTCMonth() + 1}`.padStart(2, '0');
+  const day = `${d.getUTCDate()}`.padStart(2, '0');
+  return `${y}-${m}-${day}`;
+}
+
+/** Every posting date in the ledger period, Sundays excluded (bank holiday). */
+export function ledgerDates(): string[] {
+  const out: string[] = [];
+  const cur = new Date(`${GL_PERIOD.fyStart}T00:00:00Z`);
+  const end = new Date(`${GL_PERIOD.fyEnd}T00:00:00Z`);
+  while (cur <= end) {
+    if (cur.getUTCDay() !== 0) {
+      out.push(isoDate(cur));
+    }
+    cur.setUTCDate(cur.getUTCDate() + 1);
+  }
+  return out;
+}
+
+/** Templates for the vouchers the generator posts each day. */
+const VOUCHER_TEMPLATES: {
+  debit: string;
+  credit: string;
+  narration: string;
+  /** Rough rupee scale of the voucher. */
+  scale: number;
+  /** Chance the voucher is raised on any given branch-day. */
+  frequency: number;
+}[] = [
+  { debit: '110101', credit: '220101', narration: 'Cash deposit — savings accounts', scale: 900_000, frequency: 1 },
+  { debit: '220101', credit: '110101', narration: 'Cash withdrawal — savings accounts', scale: 780_000, frequency: 1 },
+  { debit: '110101', credit: '220103', narration: 'Term deposit received', scale: 1_400_000, frequency: 0.75 },
+  { debit: '220103', credit: '110101', narration: 'Term deposit matured and paid', scale: 1_150_000, frequency: 0.6 },
+  { debit: '110101', credit: '220102', narration: 'Current account deposit', scale: 620_000, frequency: 0.8 },
+  { debit: '220102', credit: '110101', narration: 'Current account withdrawal', scale: 560_000, frequency: 0.8 },
+  { debit: '110101', credit: '220104', narration: 'Recurring deposit instalment', scale: 180_000, frequency: 0.7 },
+  { debit: '130101', credit: '110101', narration: 'Cash credit disbursed', scale: 1_250_000, frequency: 0.55 },
+  { debit: '110101', credit: '130101', narration: 'Cash credit repayment', scale: 1_100_000, frequency: 0.6 },
+  { debit: '130102', credit: '110101', narration: 'Short term loan disbursed', scale: 850_000, frequency: 0.4 },
+  { debit: '110101', credit: '130102', narration: 'Short term loan repayment', scale: 760_000, frequency: 0.5 },
+  { debit: '130103', credit: '110101', narration: 'Medium term loan disbursed', scale: 640_000, frequency: 0.3 },
+  { debit: '110101', credit: '130104', narration: 'Long term loan repayment', scale: 410_000, frequency: 0.35 },
+  { debit: '130105', credit: '110101', narration: 'Housing loan disbursed', scale: 520_000, frequency: 0.2 },
+  { debit: '130106', credit: '110101', narration: 'Gold loan disbursed', scale: 260_000, frequency: 0.4 },
+  // Interest on advances is the dominant earning line — sized so the bank runs a
+  // ~13% net margin rather than the loss the first-cut figures produced.
+  { debit: '110101', credit: '310101', narration: 'Interest recovered on advances', scale: 430_000, frequency: 1 },
+  { debit: '140101', credit: '310102', narration: 'Interest accrued on investments', scale: 148_000, frequency: 0.5 },
+  { debit: '110103', credit: '310103', narration: 'Interest on inter-bank deposits', scale: 42_000, frequency: 0.25 },
+  { debit: '110101', credit: '320101', narration: 'Commission and exchange collected', scale: 26_000, frequency: 0.9 },
+  { debit: '110101', credit: '320102', narration: 'Locker rent collected', scale: 9_000, frequency: 0.3 },
+  { debit: '110101', credit: '320103', narration: 'Loan processing fees', scale: 18_000, frequency: 0.5 },
+  { debit: '110101', credit: '320105', narration: 'Miscellaneous income', scale: 7_500, frequency: 0.4 },
+  { debit: '410101', credit: '230101', narration: 'Interest provided on savings deposits', scale: 128_000, frequency: 0.8 },
+  { debit: '410102', credit: '230101', narration: 'Interest provided on term deposits', scale: 265_000, frequency: 0.9 },
+  { debit: '420101', credit: '110101', narration: 'Salaries and allowances paid', scale: 210_000, frequency: 0.35 },
+  { debit: '420104', credit: '110101', narration: 'Rent, taxes and lighting', scale: 46_000, frequency: 0.3 },
+  { debit: '430101', credit: '110101', narration: 'Printing and stationery purchased', scale: 9_400, frequency: 0.3 },
+  { debit: '430102', credit: '110101', narration: 'Postage and telephone charges', scale: 6_200, frequency: 0.35 },
+  { debit: '430103', credit: '110101', narration: 'Advertisement and publicity', scale: 12_500, frequency: 0.15 },
+  { debit: '430104', credit: '110101', narration: 'Repairs and maintenance', scale: 15_800, frequency: 0.25 },
+  { debit: '430105', credit: '110101', narration: 'Travelling and conveyance', scale: 7_100, frequency: 0.3 },
+  { debit: '430106', credit: '110101', narration: 'Computer and software expenses', scale: 22_400, frequency: 0.2 },
+  { debit: '430107', credit: '110101', narration: 'Legal and professional charges', scale: 11_300, frequency: 0.15 },
+  { debit: '430109', credit: '110101', narration: 'Bank charges and commission paid', scale: 4_800, frequency: 0.3 },
+  { debit: '430111', credit: '110101', narration: 'Electricity charges', scale: 13_600, frequency: 0.25 },
+  { debit: '430112', credit: '110101', narration: 'Other miscellaneous expenses', scale: 8_900, frequency: 0.3 },
+  { debit: '110102', credit: '110101', narration: 'Cash remitted to RBI currency chest', scale: 1_800_000, frequency: 0.2 },
+  { debit: '110101', credit: '110103', narration: 'Funds drawn from correspondent bank', scale: 1_400_000, frequency: 0.2 }
+];
+
+/** Head-Office-only vouchers — investments, reserves and centralised charges. */
+const HO_TEMPLATES: typeof VOUCHER_TEMPLATES = [
+  { debit: '120101', credit: '110102', narration: 'Purchase of Govt securities', scale: 2_400_000, frequency: 0.12 },
+  { debit: '120102', credit: '110102', narration: 'Purchase of State Govt securities', scale: 1_900_000, frequency: 0.12 },
+  { debit: '110102', credit: '320104', narration: 'Profit on sale of securities', scale: 78_000, frequency: 0.1 },
+  { debit: '420102', credit: '110101', narration: "Directors' sitting fees", scale: 32_000, frequency: 0.08 },
+  { debit: '420103', credit: '110101', narration: "Statutory auditors' fees", scale: 45_000, frequency: 0.06 },
+  { debit: '420105', credit: '140103', narration: 'Depreciation charged on assets', scale: 64_000, frequency: 0.12 },
+  { debit: '430108', credit: '110101', narration: 'DICGC premium and other insurance', scale: 38_000, frequency: 0.1 },
+  { debit: '430110', credit: '110101', narration: 'AGM and meeting expenses', scale: 26_000, frequency: 0.06 },
+  { debit: '410103', credit: '230101', narration: 'Interest on borrowings', scale: 54_000, frequency: 0.1 },
+  { debit: '230104', credit: '110102', narration: 'TDS and GST remitted', scale: 145_000, frequency: 0.15 }
+];
+
+/**
+ * Contingent-account movements are memoranda, each posted single-sided.
+ * Guarantees, LCs and collection bills are raised at the counter, so these run
+ * at every branch — not just Head Office.
+ */
+const CONTINGENT_TEMPLATES: { account: string; narration: string; scale: number; frequency: number }[] = [
+  { account: '910101', narration: 'Financial guarantee issued', scale: 320_000, frequency: 0.1 },
+  { account: '910102', narration: 'Performance guarantee issued', scale: 240_000, frequency: 0.08 },
+  { account: '910103', narration: 'Letter of credit opened', scale: 180_000, frequency: 0.07 },
+  { account: '910104', narration: 'Bills lodged for collection', scale: 95_000, frequency: 0.12 },
+  { account: '910105', narration: 'Claim lodged against the bank', scale: 140_000, frequency: 0.03 },
+  { account: '910107', narration: 'Capital commitment contracted', scale: 85_000, frequency: 0.04 }
+];
+
+/**
+ * How the opening contingent book is spread across the network. Head Office
+ * carries the capital commitments and large claims; the branches carry the
+ * counter-issued guarantees. Weights are applied per account and the rounding
+ * remainder is absorbed by Head Office so each account's total stays exact.
+ */
+const CONTINGENT_BRANCH_WEIGHTS: Record<string, number> = {
+  HO: 0.2,
+  '0002': 0.18,
+  '0003': 0.16,
+  '0004': 0.16,
+  '0005': 0.15,
+  '0006': 0.15
+};
+
+let cachedPostings: GlPosting[] | null = null;
+
+/**
+ * The full generated ledger. Built once and memoised — every report reads from
+ * this array, so the reports can never disagree with one another.
+ */
+export function glPostings(): GlPosting[] {
+  if (cachedPostings) {
+    return cachedPostings;
+  }
+  const rand = lcg(20260401);
+  const out: GlPosting[] = [];
+  const dates = ledgerDates();
+  let voucherSeq = 1;
+
+  // Opening entries, posted at Head Office on day one so the books start in balance.
+  const openingVoucher = `OB/${GL_PERIOD.label.replace(/\s/g, '')}`;
+  let openingDebit = 0;
+  let openingCredit = 0;
+
+  for (const [code, amount] of Object.entries(OPENING_BALANCES)) {
+    if (!amount) {
+      continue;
+    }
+    const account = GL_ACCOUNTS.find((a) => a.code === code);
+    if (!account) {
+      continue;
+    }
+    const debitSide = account.type === 'ASSET' || account.type === 'EXPENSE' || account.type === 'CONTINGENT';
+
+    // Contingent accounts are single-sided memoranda held at the issuing branch,
+    // so their opening book is spread across the network rather than sat at HO.
+    if (account.type === 'CONTINGENT') {
+      let allocated = 0;
+      for (const branch of GL_BRANCHES) {
+        if (branch.code === 'HO') {
+          continue;
+        }
+        const share = Math.round((amount * (CONTINGENT_BRANCH_WEIGHTS[branch.code] ?? 0)) / 100) * 100;
+        if (!share) {
+          continue;
+        }
+        allocated += share;
+        out.push({
+          date: GL_PERIOD.fyStart,
+          branchCode: branch.code,
+          accountCode: code,
+          debit: share,
+          credit: 0,
+          voucherNo: openingVoucher,
+          narration: 'Opening balance brought forward'
+        });
+      }
+      // Head Office takes its own share plus whatever rounding left behind.
+      out.push({
+        date: GL_PERIOD.fyStart,
+        branchCode: 'HO',
+        accountCode: code,
+        debit: amount - allocated,
+        credit: 0,
+        voucherNo: openingVoucher,
+        narration: 'Opening balance brought forward'
+      });
+      continue;
+    }
+
+    out.push({
+      date: GL_PERIOD.fyStart,
+      branchCode: 'HO',
+      accountCode: code,
+      debit: debitSide ? amount : 0,
+      credit: debitSide ? 0 : amount,
+      voucherNo: openingVoucher,
+      narration: 'Opening balance brought forward'
+    });
+    if (debitSide) {
+      openingDebit += amount;
+    } else {
+      openingCredit += amount;
+    }
+  }
+
+  // If OPENING_BALANCES is ever edited so the two sides diverge, park the residual
+  // in a visibly-named suspense account rather than letting the trial balance drift.
+  const openingResidual = openingCredit - openingDebit;
+  if (openingResidual !== 0) {
+    out.push({
+      date: GL_PERIOD.fyStart,
+      branchCode: 'HO',
+      accountCode: '140199',
+      debit: openingResidual > 0 ? openingResidual : 0,
+      credit: openingResidual < 0 ? -openingResidual : 0,
+      voucherNo: openingVoucher,
+      narration: 'Unreconciled opening balance difference'
+    });
+  }
+
+  const round = (n: number): number => Math.round(n / 100) * 100;
+
+  for (const date of dates) {
+    for (const branch of GL_BRANCHES) {
+      // Head Office posts fewer counter transactions than the branches.
+      const weight = branch.code === 'HO' ? 0.45 : 1;
+      const templates = branch.code === 'HO' ? [...VOUCHER_TEMPLATES, ...HO_TEMPLATES] : VOUCHER_TEMPLATES;
+
+      for (const tpl of templates) {
+        if (rand() > tpl.frequency * weight) {
+          continue;
+        }
+        // 0.55x .. 1.45x of the template scale keeps daily figures varied but plausible.
+        const amount = round(tpl.scale * (0.55 + rand() * 0.9));
+        if (amount <= 0) {
+          continue;
+        }
+        const voucherNo = `${branch.code}/${date.slice(5, 7)}/${`${voucherSeq++}`.padStart(5, '0')}`;
+        out.push({
+          date,
+          branchCode: branch.code,
+          accountCode: tpl.debit,
+          debit: amount,
+          credit: 0,
+          voucherNo,
+          narration: tpl.narration
+        });
+        out.push({
+          date,
+          branchCode: branch.code,
+          accountCode: tpl.credit,
+          debit: 0,
+          credit: amount,
+          voucherNo,
+          narration: tpl.narration
+        });
+      }
+
+      // Contingent memoranda are raised at every branch, weighted by its size.
+      const contingentWeight = CONTINGENT_BRANCH_WEIGHTS[branch.code] ?? 0.15;
+      for (const tpl of CONTINGENT_TEMPLATES) {
+        // Claims against the bank and capital commitments are Head Office matters.
+        const headOfficeOnly = tpl.account === '910105' || tpl.account === '910107';
+        if (headOfficeOnly && branch.code !== 'HO') {
+          continue;
+        }
+        const frequency = headOfficeOnly ? tpl.frequency : tpl.frequency * (contingentWeight / 0.2);
+        if (rand() > frequency) {
+          continue;
+        }
+        const amount = round(tpl.scale * (0.55 + rand() * 0.9));
+        out.push({
+          date,
+          branchCode: branch.code,
+          accountCode: tpl.account,
+          debit: amount,
+          credit: 0,
+          voucherNo: `CNT/${branch.code}/${date.slice(5, 7)}/${`${voucherSeq++}`.padStart(5, '0')}`,
+          narration: tpl.narration
+        });
+      }
+    }
+  }
+
+  cachedPostings = out;
+  return out;
+}
+
+export function glAccount(code: string): GlAccount | undefined {
+  return GL_ACCOUNTS.find((a) => a.code === code);
+}
+
+export function glBranchName(code: string): string {
+  return GL_BRANCHES.find((b) => b.code === code)?.name ?? code;
+}

src/app/gl-reports/gl-reports-routing.module.ts

@@ -0,0 +1,34 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { NgModule } from '@angular/core';
+import { Routes, RouterModule } from '@angular/router';
+
+import { Route } from '../core/route/route.service';
+
+const routes: Routes = [
+  Route.withShell([
+    {
+      path: 'gl/reports',
+      // Lazy — the generated ledger and ExcelJS should not weigh down the eager bundle.
+      loadComponent: () => import('./gl-reports.component').then((m) => m.GlReportsComponent),
+      data: { title: 'General Ledger Reports', breadcrumb: 'GL Reports' }
+    },
+    {
+      path: 'gl/reports/:report',
+      loadComponent: () => import('./gl-reports.component').then((m) => m.GlReportsComponent),
+      data: { title: 'General Ledger Reports', breadcrumb: 'GL Reports' }
+    }
+  ])
+];
+
+@NgModule({
+  imports: [RouterModule.forChild(routes)],
+  exports: [RouterModule]
+})
+export class GlReportsRoutingModule {}

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

@@ -0,0 +1,523 @@
+<!--
+  Copyright since 2025 Mifos Initiative
+
+  This Source Code Form is subject to the terms of the Mozilla Public
+  License, v. 2.0. If a copy of the MPL was not distributed with this
+  file, You can obtain one at http://mozilla.org/MPL/2.0/.
+-->
+
+<div class="glr-root">
+  <!-- HEADER -->
+  <div class="glr-head">
+    <div class="glr-head-left">
+      <fa-icon icon="book-open" class="glr-head-ic"></fa-icon>
+      <div>
+        <h2 class="glr-head-t">General Ledger — {{ reportLabel }}</h2>
+        <div class="glr-head-s">
+          CBSNexora Bank Ltd &middot; {{ branchLabel }} &middot; Period <strong>{{ rangeLabel }}</strong> &middot;
+          {{ ledgerPeriod.label }}
+        </div>
+      </div>
+    </div>
+    <button class="glr-btn glr-btn-xls" [disabled]="generating" (click)="exportExcel()">
+      <fa-icon icon="file-csv"></fa-icon>
+      {{ generating ? 'Exporting…' : 'Export to Excel' }}
+    </button>
+  </div>
+
+  <!-- FILTER BAR -->
+  <div class="glr-filters">
+    <div class="glr-filter">
+      <label>Period</label>
+      <div class="glr-seg">
+        <button [class.active]="periodMode === 'day'" (click)="periodMode = 'day'">Day-wise</button>
+        <button [class.active]="periodMode === 'month'" (click)="periodMode = 'month'">Month-wise</button>
+        <button [class.active]="periodMode === 'range'" (click)="periodMode = 'range'">Date Range</button>
+      </div>
+    </div>
+
+    @if (periodMode === 'day') {
+      <div class="glr-filter">
+        <label>Date</label>
+        <input
+          class="glr-inp"
+          type="date"
+          [(ngModel)]="filterDay"
+          [min]="ledgerPeriod.fyStart"
+          [max]="ledgerPeriod.fyEnd"
+        />
+      </div>
+    }
+    @if (periodMode === 'month') {
+      <div class="glr-filter">
+        <label>Month</label>
+        <input class="glr-inp" type="month" [(ngModel)]="filterMonth" min="2026-04" max="2026-07" />
+      </div>
+    }
+    @if (periodMode === 'range') {
+      <div class="glr-filter">
+        <label>From</label>
+        <input
+          class="glr-inp"
+          type="date"
+          [(ngModel)]="filterFrom"
+          [min]="ledgerPeriod.fyStart"
+          [max]="ledgerPeriod.fyEnd"
+        />
+      </div>
+      <div class="glr-filter">
+        <label>To</label>
+        <input
+          class="glr-inp"
+          type="date"
+          [(ngModel)]="filterTo"
+          [min]="ledgerPeriod.fyStart"
+          [max]="ledgerPeriod.fyEnd"
+        />
+      </div>
+    }
+
+    <div class="glr-filter">
+      <label>Branch</label>
+      <select class="glr-inp" [(ngModel)]="branchCode">
+        <option value="">All Branches (Consolidated)</option>
+        @for (b of branches; track b.code) {
+          <option [value]="b.code">{{ b.code }} — {{ b.name }}</option>
+        }
+      </select>
+    </div>
+
+    <button class="glr-btn" (click)="resetFilters()">Reset</button>
+  </div>
+
+  <!-- REPORT SELECTOR -->
+  <div class="glr-tabs">
+    @for (r of reports; track r.code) {
+      <button class="glr-tab" [class.active]="activeReport === r.code" (click)="showReport(r.code)">
+        <fa-icon [icon]="r.icon"></fa-icon> {{ r.label }}
+      </button>
+    }
+  </div>
+
+  <!-- ══════════════ TRIAL BALANCE ══════════════ -->
+  @if (activeReport === 'trial-balance') {
+    <div class="glr-section">
+      <div class="glr-balance" [class.glr-balance--bad]="!tbBalanced">
+        <fa-icon [icon]="tbBalanced ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+        <span>
+          Closing Dr <strong>&#8377;{{ tbClosingDebit | number: '1.2-2' }}</strong> &middot; Closing Cr
+          <strong>&#8377;{{ tbClosingCredit | number: '1.2-2' }}</strong> —
+          {{ tbBalanced ? 'trial balance tallies' : 'OUT OF BALANCE — investigate before closing the period' }}
+        </span>
+      </div>
+
+      <div class="glr-tbl-wrap">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>GL Code</th>
+              <th>Account</th>
+              <th>Group</th>
+              <th class="ta-r">Opening Dr</th>
+              <th class="ta-r">Opening Cr</th>
+              <th class="ta-r">Period Dr</th>
+              <th class="ta-r">Period Cr</th>
+              <th class="ta-r">Closing Dr</th>
+              <th class="ta-r">Closing Cr</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of data.trialBalance; track r.code) {
+              <tr>
+                <td class="mono">{{ r.code }}</td>
+                <td>{{ r.name }}</td>
+                <td class="muted">{{ r.group }}</td>
+                <td class="ta-r mono">{{ r.openingDebit ? (r.openingDebit | number: '1.2-2') : '' }}</td>
+                <td class="ta-r mono">{{ r.openingCredit ? (r.openingCredit | number: '1.2-2') : '' }}</td>
+                <td class="ta-r mono">{{ r.periodDebit ? (r.periodDebit | number: '1.2-2') : '' }}</td>
+                <td class="ta-r mono">{{ r.periodCredit ? (r.periodCredit | number: '1.2-2') : '' }}</td>
+                <td class="ta-r mono">{{ r.closingDebit ? (r.closingDebit | number: '1.2-2') : '' }}</td>
+                <td class="ta-r mono">{{ r.closingCredit ? (r.closingCredit | number: '1.2-2') : '' }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="9" class="glr-empty">No ledger activity for this period and branch.</td>
+              </tr>
+            }
+            <tr class="total-row">
+              <td colspan="3">TOTAL ({{ data.trialBalance.length }} accounts)</td>
+              <td class="ta-r mono">{{ tbOpeningDebit | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ tbOpeningCredit | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ tbPeriodDebit | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ tbPeriodCredit | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ tbClosingDebit | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ tbClosingCredit | number: '1.2-2' }}</td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ PROFIT AND LOSS ══════════════ -->
+  @if (activeReport === 'profit-and-loss') {
+    <div class="glr-section">
+      <div class="glr-kpis">
+        <div class="glr-kpi glr-kpi--teal">
+          <div class="glr-kpi-n">&#8377;{{ totalIncome | number: '1.2-2' }}</div>
+          <div class="glr-kpi-l">Total Income</div>
+        </div>
+        <div class="glr-kpi glr-kpi--amber">
+          <div class="glr-kpi-n">&#8377;{{ totalExpense | number: '1.2-2' }}</div>
+          <div class="glr-kpi-l">Total Expenditure</div>
+        </div>
+        <div class="glr-kpi" [class.glr-kpi--green]="netProfit >= 0" [class.glr-kpi--red]="netProfit < 0">
+          <div class="glr-kpi-n">&#8377;{{ netProfit | number: '1.2-2' }}</div>
+          <div class="glr-kpi-l">{{ netProfit >= 0 ? 'Net Profit' : 'Net Loss' }}</div>
+          <div class="glr-kpi-sub">{{ netProfitPct | number: '1.2-2' }}% of income</div>
+        </div>
+      </div>
+
+      <div class="glr-two-col">
+        <div class="glr-tbl-wrap">
+          <div class="glr-tbl-h">Expenditure</div>
+          <table class="glr-tbl">
+            <thead>
+              <tr>
+                <th>GL Code</th>
+                <th>Particulars</th>
+                <th class="ta-r">Amount (&#8377;)</th>
+              </tr>
+            </thead>
+            <tbody>
+              @for (r of pnlExpense; track r.code) {
+                <tr>
+                  <td class="mono">{{ r.code }}</td>
+                  <td>{{ r.name }}<span class="muted"> · {{ r.group }}</span></td>
+                  <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+                </tr>
+              } @empty {
+                <tr>
+                  <td colspan="3" class="glr-empty">No expenditure posted in this period.</td>
+                </tr>
+              }
+              <tr class="total-row">
+                <td colspan="2">Total Expenditure</td>
+                <td class="ta-r mono">{{ totalExpense | number: '1.2-2' }}</td>
+              </tr>
+              @if (netProfit >= 0) {
+                <tr class="total-row glr-profit-row">
+                  <td colspan="2">Net Profit carried to Balance Sheet</td>
+                  <td class="ta-r mono">{{ netProfit | number: '1.2-2' }}</td>
+                </tr>
+              }
+            </tbody>
+          </table>
+        </div>
+
+        <div class="glr-tbl-wrap">
+          <div class="glr-tbl-h">Income</div>
+          <table class="glr-tbl">
+            <thead>
+              <tr>
+                <th>GL Code</th>
+                <th>Particulars</th>
+                <th class="ta-r">Amount (&#8377;)</th>
+              </tr>
+            </thead>
+            <tbody>
+              @for (r of pnlIncome; track r.code) {
+                <tr>
+                  <td class="mono">{{ r.code }}</td>
+                  <td>{{ r.name }}<span class="muted"> · {{ r.group }}</span></td>
+                  <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+                </tr>
+              } @empty {
+                <tr>
+                  <td colspan="3" class="glr-empty">No income posted in this period.</td>
+                </tr>
+              }
+              <tr class="total-row">
+                <td colspan="2">Total Income</td>
+                <td class="ta-r mono">{{ totalIncome | number: '1.2-2' }}</td>
+              </tr>
+              @if (netProfit < 0) {
+                <tr class="total-row glr-loss-row">
+                  <td colspan="2">Net Loss carried to Balance Sheet</td>
+                  <td class="ta-r mono">{{ -netProfit | number: '1.2-2' }}</td>
+                </tr>
+              }
+            </tbody>
+          </table>
+        </div>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ CONSOLIDATED BALANCE SHEET ══════════════ -->
+  @if (activeReport === 'balance-sheet') {
+    <div class="glr-section">
+      <div class="glr-balance" [class.glr-balance--bad]="!bsBalanced">
+        <fa-icon [icon]="bsBalanced ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+        <span>
+          Total Assets <strong>&#8377;{{ bsTotalAssets | number: '1.2-2' }}</strong> &middot; Total Liabilities
+          <strong>&#8377;{{ bsTotalLiabilities | number: '1.2-2' }}</strong> —
+          {{ bsBalanced ? 'balance sheet tallies' : 'OUT OF BALANCE' }}
+        </span>
+      </div>
+
+      <div class="glr-two-col">
+        <div class="glr-tbl-wrap">
+          <div class="glr-tbl-h">Capital &amp; Liabilities &mdash; as at {{ range.to }}</div>
+          <table class="glr-tbl">
+            <thead>
+              <tr>
+                <th>GL Code</th>
+                <th>Particulars</th>
+                <th class="ta-r">Amount (&#8377;)</th>
+              </tr>
+            </thead>
+            <tbody>
+              @for (r of bsLiabilities; track r.code) {
+                <tr>
+                  <td class="mono">{{ r.code }}</td>
+                  <td>{{ r.name }}<span class="muted"> · {{ r.group }}</span></td>
+                  <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+                </tr>
+              }
+              <tr>
+                <td class="mono">—</td>
+                <td>Surplus for the period<span class="muted"> · Profit &amp; Loss</span></td>
+                <td class="ta-r mono">{{ bsSurplus | number: '1.2-2' }}</td>
+              </tr>
+              <tr class="total-row">
+                <td colspan="2">Total Capital &amp; Liabilities</td>
+                <td class="ta-r mono">{{ bsTotalLiabilities | number: '1.2-2' }}</td>
+              </tr>
+            </tbody>
+          </table>
+        </div>
+
+        <div class="glr-tbl-wrap">
+          <div class="glr-tbl-h">Assets &mdash; as at {{ range.to }}</div>
+          <table class="glr-tbl">
+            <thead>
+              <tr>
+                <th>GL Code</th>
+                <th>Particulars</th>
+                <th class="ta-r">Amount (&#8377;)</th>
+              </tr>
+            </thead>
+            <tbody>
+              @for (r of bsAssets; track r.code) {
+                <tr>
+                  <td class="mono">{{ r.code }}</td>
+                  <td>{{ r.name }}<span class="muted"> · {{ r.group }}</span></td>
+                  <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+                </tr>
+              }
+              <tr class="total-row">
+                <td colspan="2">Total Assets</td>
+                <td class="ta-r mono">{{ bsTotalAssets | number: '1.2-2' }}</td>
+              </tr>
+            </tbody>
+          </table>
+        </div>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ COMPARATIVE BALANCE SHEET ══════════════ -->
+  @if (activeReport === 'comparative-balance-sheet') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Compares the closing position as at <strong>{{ range.to }}</strong> against the position immediately before
+        this period began. Change the filter above to compare a different span.
+      </p>
+
+      @for (block of [{ title: 'Capital & Liabilities', rows: compLiabilities }, { title: 'Assets', rows: compAssets }]; track block.title) {
+        <div class="glr-tbl-wrap">
+          <div class="glr-tbl-h">{{ block.title }}</div>
+          <table class="glr-tbl">
+            <thead>
+              <tr>
+                <th>GL Code</th>
+                <th>Particulars</th>
+                <th class="ta-r">Current (&#8377;)</th>
+                <th class="ta-r">Previous (&#8377;)</th>
+                <th class="ta-r">Variance (&#8377;)</th>
+                <th class="ta-r">Variance %</th>
+              </tr>
+            </thead>
+            <tbody>
+              @for (r of block.rows; track r.code) {
+                <tr>
+                  <td class="mono">{{ r.code }}</td>
+                  <td>{{ r.name }}<span class="muted"> · {{ r.group }}</span></td>
+                  <td class="ta-r mono">{{ r.current | number: '1.2-2' }}</td>
+                  <td class="ta-r mono">{{ r.previous | number: '1.2-2' }}</td>
+                  <td class="ta-r mono" [class.var-up]="r.variance > 0" [class.var-down]="r.variance < 0">
+                    {{ r.variance | number: '1.2-2' }}
+                  </td>
+                  <td class="ta-r mono" [class.var-up]="r.variance > 0" [class.var-down]="r.variance < 0">
+                    {{ r.variancePct === null ? '—' : (r.variancePct | number: '1.2-2') + '%' }}
+                  </td>
+                </tr>
+              } @empty {
+                <tr>
+                  <td colspan="6" class="glr-empty">Nothing to compare for this period and branch.</td>
+                </tr>
+              }
+            </tbody>
+          </table>
+        </div>
+      }
+    </div>
+  }
+
+  <!-- ══════════════ CONTINGENT LIABILITIES ══════════════ -->
+  @if (activeReport === 'contingent-liabilities') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Off-balance-sheet commitments outstanding as at <strong>{{ range.to }}</strong>. These are memoranda accounts
+        and are deliberately excluded from the Trial Balance and Balance Sheet totals.
+      </p>
+      <div class="glr-tbl-wrap">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>GL Code</th>
+              <th>Particulars</th>
+              <th>Group</th>
+              <th class="ta-r">Amount (&#8377;)</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of data.contingent; track r.code) {
+              <tr>
+                <td class="mono">{{ r.code }}</td>
+                <td>{{ r.name }}</td>
+                <td class="muted">{{ r.group }}</td>
+                <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="4" class="glr-empty">No contingent exposures outstanding for this selection.</td>
+              </tr>
+            }
+            <tr class="total-row">
+              <td colspan="3">Total Contingent Liabilities</td>
+              <td class="ta-r mono">{{ contingentTotal | number: '1.2-2' }}</td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ GL WISE DR / CR ══════════════ -->
+  @if (activeReport === 'gl-wise-dr-cr') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Debit and credit turnover posted between <strong>{{ rangeLabel }}</strong> for {{ branchLabel }}. Every
+        voucher is double-entry, so the debit and credit totals below must match.
+      </p>
+      <div class="glr-tbl-wrap">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>GL Code</th>
+              <th>Account</th>
+              <th>Type</th>
+              <th>Group</th>
+              <th class="ta-r">Debit (&#8377;)</th>
+              <th class="ta-r">Credit (&#8377;)</th>
+              <th class="ta-r">Net (Dr &minus; Cr)</th>
+              <th class="ta-c">Vouchers</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of data.glWise; track r.code) {
+              <tr>
+                <td class="mono">{{ r.code }}</td>
+                <td>{{ r.name }}</td>
+                <td>
+                  <span class="type-pill" [class]="'type-' + r.type.toLowerCase()">{{ r.type }}</span>
+                </td>
+                <td class="muted">{{ r.group }}</td>
+                <td class="ta-r mono">{{ r.debit ? (r.debit | number: '1.2-2') : '' }}</td>
+                <td class="ta-r mono">{{ r.credit ? (r.credit | number: '1.2-2') : '' }}</td>
+                <td class="ta-r mono" [class.var-up]="r.net > 0" [class.var-down]="r.net < 0">
+                  {{ r.net | number: '1.2-2' }}
+                </td>
+                <td class="ta-c mono">{{ r.vouchers }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="8" class="glr-empty">No postings for this period and branch.</td>
+              </tr>
+            }
+            <tr class="total-row">
+              <td colspan="4">TOTAL ({{ data.glWise.length }} accounts)</td>
+              <td class="ta-r mono">{{ glWiseDebit | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ glWiseCredit | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ glWiseDebit - glWiseCredit | number: '1.2-2' }}</td>
+              <td></td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ MISC EXPENSE LEDGER ══════════════ -->
+  @if (activeReport === 'misc-expense-ledger') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Every miscellaneous-expense voucher posted between <strong>{{ rangeLabel }}</strong> for {{ branchLabel }}
+        &mdash; {{ miscRows.length | number }} entries.
+      </p>
+      <div class="glr-tbl-wrap glr-tbl-wrap--tall">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>Date</th>
+              <th>Voucher No</th>
+              <th>Branch</th>
+              <th>GL Code</th>
+              <th>Account</th>
+              <th>Narration</th>
+              <th class="ta-r">Amount (&#8377;)</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of miscRows; track r.voucherNo + r.code) {
+              <tr>
+                <td class="mono">{{ r.date }}</td>
+                <td class="mono">{{ r.voucherNo }}</td>
+                <td>{{ branchName(r.branchCode) }}</td>
+                <td class="mono">{{ r.code }}</td>
+                <td>{{ r.name }}</td>
+                <td class="muted">{{ r.narration }}</td>
+                <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="7" class="glr-empty">No miscellaneous expenses posted for this selection.</td>
+              </tr>
+            }
+          </tbody>
+          <tfoot>
+            <tr class="total-row">
+              <td colspan="6">Total Miscellaneous Expenses</td>
+              <td class="ta-r mono">{{ miscTotal | number: '1.2-2' }}</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- TOAST -->
+  <div class="glr-toast" [class.show]="toastVisible">{{ toastMsg }}</div>
+</div>

src/app/gl-reports/gl-reports.component.scss

@@ -0,0 +1,506 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+:host {
+  --g-navy: #1a237e;
+  --g-blue: #1d4ed8;
+  --g-blue-l: #eff6ff;
+  --g-teal: #0e7e6b;
+  --g-teal-l: #e0f4f0;
+  --g-green: #15803d;
+  --g-green-l: #dcfce7;
+  --g-amber: #b45309;
+  --g-amber-l: #fef3c7;
+  --g-red: #c0392b;
+  --g-red-l: #fdecea;
+  --g-g50: #f8fafc;
+  --g-g100: #f1f5f9;
+  --g-g200: #e2e8f0;
+  --g-g300: #cbd5e1;
+  --g-g500: #64748b;
+  --g-g700: #334155;
+  --g-g900: #0f172a;
+
+  display: block;
+  font-family:
+    'DM Sans',
+    system-ui,
+    -apple-system,
+    sans-serif;
+  background: var(--g-g50);
+  color: var(--g-g900);
+  font-size: 14px;
+  line-height: 1.5;
+}
+
+.glr-root {
+  padding: 18px 22px;
+  max-width: 1700px;
+  margin: 0 auto;
+}
+
+/* HEADER */
+.glr-head {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  gap: 16px;
+  flex-wrap: wrap;
+  margin-bottom: 14px;
+}
+
+.glr-head-left {
+  display: flex;
+  align-items: center;
+  gap: 14px;
+}
+
+.glr-head-ic {
+  font-size: 28px;
+  color: var(--g-navy);
+}
+
+.glr-head-t {
+  margin: 0;
+  font-size: 18px;
+  font-weight: 700;
+}
+
+.glr-head-s {
+  font-size: 12px;
+  color: var(--g-g500);
+}
+
+/* BUTTONS */
+.glr-btn {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  padding: 9px 16px;
+  border: 1px solid var(--g-g300);
+  background: #fff;
+  border-radius: 8px;
+  font-size: 13px;
+  font-weight: 600;
+  color: var(--g-g700);
+  cursor: pointer;
+  font-family: inherit;
+  transition: all 0.15s;
+  white-space: nowrap;
+
+  &:hover:not(:disabled) {
+    background: var(--g-g50);
+    border-color: var(--g-g500);
+  }
+
+  &:disabled {
+    opacity: 0.6;
+    cursor: not-allowed;
+  }
+}
+
+.glr-btn-xls {
+  background: #16a34a;
+  border-color: #16a34a;
+  color: #fff;
+
+  &:hover:not(:disabled) {
+    background: #15803d;
+    border-color: #15803d;
+    color: #fff;
+  }
+}
+
+/* FILTER BAR */
+.glr-filters {
+  background: #fff;
+  border: 1px solid var(--g-g200);
+  border-radius: 12px;
+  padding: 14px;
+  display: flex;
+  align-items: flex-end;
+  gap: 14px;
+  flex-wrap: wrap;
+  margin-bottom: 16px;
+  box-shadow: 0 1px 3px rgb(0 0 0 / 4%);
+}
+
+.glr-filter {
+  display: flex;
+  flex-direction: column;
+  gap: 5px;
+
+  label {
+    font-size: 11px;
+    font-weight: 700;
+    color: var(--g-g500);
+    text-transform: uppercase;
+    letter-spacing: 0.05em;
+  }
+}
+
+.glr-inp {
+  padding: 8px 12px;
+  border: 1px solid var(--g-g200);
+  border-radius: 8px;
+  font-size: 13px;
+  background: #fff;
+  font-family: inherit;
+  min-width: 190px;
+
+  &:focus {
+    outline: none;
+    border-color: var(--g-navy);
+    box-shadow: 0 0 0 3px rgb(26 35 126 / 12%);
+  }
+}
+
+/* Day / Month / Range segmented control */
+.glr-seg {
+  display: inline-flex;
+  border: 1px solid var(--g-g200);
+  border-radius: 8px;
+  overflow: hidden;
+
+  button {
+    padding: 8px 14px;
+    border: none;
+    background: #fff;
+    font-size: 13px;
+    font-weight: 600;
+    color: var(--g-g500);
+    cursor: pointer;
+    font-family: inherit;
+    transition: all 0.15s;
+
+    + button {
+      border-left: 1px solid var(--g-g200);
+    }
+
+    &:hover {
+      background: var(--g-g50);
+    }
+
+    &.active {
+      background: var(--g-navy);
+      color: #fff;
+    }
+  }
+}
+
+/* REPORT SELECTOR */
+.glr-tabs {
+  display: flex;
+  gap: 4px;
+  background: #fff;
+  border: 1px solid var(--g-g200);
+  border-radius: 10px;
+  padding: 4px;
+  margin-bottom: 16px;
+  overflow-x: auto;
+}
+
+.glr-tab {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  padding: 9px 14px;
+  border: none;
+  background: transparent;
+  font-size: 13px;
+  font-weight: 500;
+  color: var(--g-g500);
+  cursor: pointer;
+  border-radius: 7px;
+  white-space: nowrap;
+  transition: all 0.15s;
+  font-family: inherit;
+
+  &:hover {
+    color: var(--g-g900);
+  }
+
+  &.active {
+    background: var(--g-navy);
+    color: #fff;
+    box-shadow: 0 2px 6px rgb(26 35 126 / 25%);
+  }
+}
+
+.glr-section {
+  display: flex;
+  flex-direction: column;
+  gap: 16px;
+}
+
+/* BALANCE BANNER */
+.glr-balance {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  padding: 10px 16px;
+  border-radius: 10px;
+  background: var(--g-green-l);
+  border: 1px solid #86efac;
+  color: #14532d;
+  font-size: 13px;
+
+  &--bad {
+    background: var(--g-red-l);
+    border-color: #fca5a5;
+    color: #7f1d1d;
+  }
+}
+
+.glr-note {
+  margin: 0;
+  font-size: 12px;
+  color: var(--g-g500);
+}
+
+/* KPIs */
+.glr-kpis {
+  display: grid;
+  grid-template-columns: repeat(3, 1fr);
+  gap: 12px;
+}
+
+.glr-kpi {
+  background: #fff;
+  border: 1px solid var(--g-g200);
+  border-left: 4px solid var(--g-g300);
+  border-radius: 12px;
+  padding: 14px 18px;
+  box-shadow: 0 1px 3px rgb(0 0 0 / 5%);
+
+  &--teal {
+    border-left-color: var(--g-teal);
+  }
+
+  &--amber {
+    border-left-color: var(--g-amber);
+  }
+
+  &--green {
+    border-left-color: var(--g-green);
+  }
+
+  &--red {
+    border-left-color: var(--g-red);
+  }
+}
+
+.glr-kpi-n {
+  font-size: 20px;
+  font-weight: 700;
+  font-family: 'DM Mono', monospace;
+  color: var(--g-g900);
+}
+
+.glr-kpi-l {
+  font-size: 12px;
+  color: var(--g-g700);
+  font-weight: 600;
+  margin-top: 2px;
+}
+
+.glr-kpi-sub {
+  font-size: 11px;
+  color: var(--g-g500);
+}
+
+/* TABLES */
+.glr-two-col {
+  display: grid;
+  grid-template-columns: 1fr 1fr;
+  gap: 16px;
+  align-items: start;
+}
+
+.glr-tbl-wrap {
+  background: #fff;
+  border: 1px solid var(--g-g200);
+  border-radius: 12px;
+  overflow: auto;
+  box-shadow: 0 1px 3px rgb(0 0 0 / 4%);
+
+  &--tall {
+    max-height: 70vh;
+  }
+}
+
+.glr-tbl-h {
+  background: var(--g-blue-l);
+  color: var(--g-navy);
+  padding: 10px 16px;
+  font-size: 12px;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.04em;
+  border-bottom: 1px solid var(--g-g200);
+  position: sticky;
+  top: 0;
+  z-index: 2;
+}
+
+.glr-tbl {
+  width: 100%;
+  border-collapse: collapse;
+
+  th {
+    text-align: left;
+    padding: 9px 12px;
+    font-size: 11px;
+    font-weight: 700;
+    color: var(--g-g500);
+    text-transform: uppercase;
+    letter-spacing: 0.04em;
+    background: var(--g-g50);
+    border-bottom: 1px solid var(--g-g200);
+    white-space: nowrap;
+  }
+
+  td {
+    padding: 8px 12px;
+    border-bottom: 1px solid var(--g-g100);
+    font-size: 13px;
+    color: var(--g-g700);
+  }
+
+  tbody tr:hover td {
+    background: var(--g-g50);
+  }
+
+  tfoot td {
+    position: sticky;
+    bottom: 0;
+  }
+}
+
+.total-row td {
+  background: var(--g-g100) !important;
+  font-weight: 700;
+  color: var(--g-g900);
+  border-top: 2px solid var(--g-g300);
+}
+
+.glr-profit-row td {
+  background: var(--g-green-l) !important;
+  color: #14532d;
+}
+
+.glr-loss-row td {
+  background: var(--g-red-l) !important;
+  color: #7f1d1d;
+}
+
+.ta-c {
+  text-align: center;
+}
+
+.ta-r {
+  text-align: right;
+}
+
+.mono {
+  font-family: 'DM Mono', monospace;
+  font-size: 12px;
+}
+
+.muted {
+  color: var(--g-g500);
+  font-size: 11px;
+}
+
+.var-up {
+  color: var(--g-green);
+  font-weight: 600;
+}
+
+.var-down {
+  color: var(--g-red);
+  font-weight: 600;
+}
+
+.glr-empty {
+  text-align: center;
+  padding: 34px;
+  color: var(--g-g500);
+  font-style: italic;
+}
+
+/* Account-type pills on the GL Wise report */
+.type-pill {
+  display: inline-block;
+  padding: 2px 9px;
+  border-radius: 999px;
+  font-size: 10px;
+  font-weight: 700;
+  letter-spacing: 0.03em;
+  background: var(--g-g100);
+  color: var(--g-g700);
+
+  &.type-asset {
+    background: var(--g-blue-l);
+    color: var(--g-blue);
+  }
+
+  &.type-liability {
+    background: var(--g-teal-l);
+    color: var(--g-teal);
+  }
+
+  &.type-income {
+    background: var(--g-green-l);
+    color: var(--g-green);
+  }
+
+  &.type-expense {
+    background: var(--g-amber-l);
+    color: var(--g-amber);
+  }
+
+  &.type-contingent {
+    background: var(--g-red-l);
+    color: var(--g-red);
+  }
+}
+
+/* TOAST */
+.glr-toast {
+  position: fixed;
+  bottom: 32px;
+  left: 50%;
+  transform: translateX(-50%) translateY(20px);
+  background: var(--g-navy);
+  color: #fff;
+  padding: 12px 22px;
+  border-radius: 10px;
+  font-size: 13px;
+  font-weight: 500;
+  box-shadow: 0 6px 20px rgb(0 0 0 / 25%);
+  opacity: 0;
+  pointer-events: none;
+  transition: all 0.25s;
+  z-index: 1500;
+
+  &.show {
+    opacity: 1;
+    transform: translateX(-50%) translateY(0);
+  }
+}
+
+@media (width <= 1200px) {
+  .glr-two-col {
+    grid-template-columns: 1fr;
+  }
+
+  .glr-kpis {
+    grid-template-columns: 1fr;
+  }
+}

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

@@ -0,0 +1,470 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { Component, OnInit, inject } from '@angular/core';
+import { ActivatedRoute, Router } from '@angular/router';
+import { FormsModule } from '@angular/forms';
+import { STANDALONE_SHARED_IMPORTS } from 'app/standalone-shared.module';
+import { FaIconComponent } from '@fortawesome/angular-fontawesome';
+import * as ExcelJS from 'exceljs';
+import { GL_BRANCHES, GL_PERIOD, glBranchName } from './gl-reports-data';
+import {
+  BalanceSheetRow,
+  ComparativeRow,
+  GlDateRange,
+  GlReportSet,
+  MiscExpenseRow,
+  PnlRow,
+  buildReports,
+  clampToLedger,
+  sum
+} from './gl-reports.compute';
+
+export type GlReportCode =
+  | 'trial-balance'
+  | 'profit-and-loss'
+  | 'balance-sheet'
+  | 'comparative-balance-sheet'
+  | 'contingent-liabilities'
+  | 'gl-wise-dr-cr'
+  | 'misc-expense-ledger';
+
+type PeriodMode = 'day' | 'month' | 'range';
+
+@Component({
+  selector: 'mifosx-gl-reports',
+  templateUrl: './gl-reports.component.html',
+  styleUrls: ['./gl-reports.component.scss'],
+  imports: [
+    ...STANDALONE_SHARED_IMPORTS,
+    FaIconComponent,
+    FormsModule
+  ]
+})
+export class GlReportsComponent implements OnInit {
+  private route = inject(ActivatedRoute);
+  private router = inject(Router);
+
+  readonly reports: { code: GlReportCode; label: string; icon: string }[] = [
+    { code: 'trial-balance', label: 'Trial Balance', icon: 'balance-scale' },
+    { code: 'profit-and-loss', label: 'Profit and Loss', icon: 'chart-line' },
+    { code: 'balance-sheet', label: 'Consolidated Balance Sheet', icon: 'file-alt' },
+    { code: 'comparative-balance-sheet', label: 'Comparative Balance Sheet', icon: 'balance-scale' },
+    { code: 'contingent-liabilities', label: 'Contingent Liabilities', icon: 'exclamation-circle' },
+    { code: 'gl-wise-dr-cr', label: 'GL Wise DR / CR', icon: 'project-diagram' },
+    { code: 'misc-expense-ledger', label: 'Misc Expense Ledger', icon: 'receipt' }
+  ];
+
+  activeReport: GlReportCode = 'trial-balance';
+
+  branches = GL_BRANCHES;
+  ledgerPeriod = GL_PERIOD;
+
+  // ── Filter state ───────────────────────────────────────────────────────────
+  periodMode: PeriodMode = 'month';
+  /** Last full month of the generated ledger. */
+  filterDay = '2026-07-31';
+  filterMonth = '2026-07';
+  filterFrom = GL_PERIOD.fyStart;
+  filterTo = GL_PERIOD.fyEnd;
+  branchCode = '';
+
+  generating = false;
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: any;
+
+  ngOnInit(): void {
+    const param = this.route.snapshot.paramMap.get('report') as GlReportCode | null;
+    if (param && this.reports.some((r) => r.code === param)) {
+      this.activeReport = param;
+    }
+  }
+
+  showReport(code: GlReportCode): void {
+    this.activeReport = code;
+    // Keep the URL deep-linkable so the GL menu items land on the right report.
+    this.router.navigate(['/gl/reports', code], { replaceUrl: true });
+  }
+
+  get reportLabel(): string {
+    return this.reports.find((r) => r.code === this.activeReport)?.label ?? '';
+  }
+
+  // ── Filter resolution ──────────────────────────────────────────────────────
+
+  /** Turns the filter controls into the concrete date range the reports use. */
+  get range(): GlDateRange {
+    if (this.periodMode === 'day') {
+      return clampToLedger({ from: this.filterDay, to: this.filterDay });
+    }
+    if (this.periodMode === 'month') {
+      const [
+        y,
+        m
+      ] = this.filterMonth.split('-').map(Number);
+      const last = new Date(Date.UTC(y, m, 0)).getUTCDate();
+      return clampToLedger({ from: `${this.filterMonth}-01`, to: `${this.filterMonth}-${`${last}`.padStart(2, '0')}` });
+    }
+    return clampToLedger({ from: this.filterFrom, to: this.filterTo });
+  }
+
+  get rangeLabel(): string {
+    const r = this.range;
+    return r.from === r.to ? r.from : `${r.from} to ${r.to}`;
+  }
+
+  get branchLabel(): string {
+    return this.branchCode ? glBranchName(this.branchCode) : 'All Branches (Consolidated)';
+  }
+
+  resetFilters(): void {
+    this.periodMode = 'month';
+    this.filterMonth = '2026-07';
+    this.filterDay = '2026-07-31';
+    this.filterFrom = GL_PERIOD.fyStart;
+    this.filterTo = GL_PERIOD.fyEnd;
+    this.branchCode = '';
+  }
+
+  /** All seven reports for the current filter — memoised inside buildReports. */
+  get data(): GlReportSet {
+    return buildReports(this.range, this.branchCode);
+  }
+
+  // ── Trial Balance ──────────────────────────────────────────────────────────
+  get tbOpeningDebit(): number {
+    return sum(this.data.trialBalance, (r) => r.openingDebit);
+  }
+  get tbOpeningCredit(): number {
+    return sum(this.data.trialBalance, (r) => r.openingCredit);
+  }
+  get tbPeriodDebit(): number {
+    return sum(this.data.trialBalance, (r) => r.periodDebit);
+  }
+  get tbPeriodCredit(): number {
+    return sum(this.data.trialBalance, (r) => r.periodCredit);
+  }
+  get tbClosingDebit(): number {
+    return sum(this.data.trialBalance, (r) => r.closingDebit);
+  }
+  get tbClosingCredit(): number {
+    return sum(this.data.trialBalance, (r) => r.closingCredit);
+  }
+  /** A trial balance that does not tally is the single most important thing to surface. */
+  get tbBalanced(): boolean {
+    return Math.round(this.tbClosingDebit) === Math.round(this.tbClosingCredit);
+  }
+
+  // ── Profit and Loss ────────────────────────────────────────────────────────
+  get pnlIncome(): PnlRow[] {
+    return this.data.pnl.income;
+  }
+  get pnlExpense(): PnlRow[] {
+    return this.data.pnl.expense;
+  }
+  get totalIncome(): number {
+    return sum(this.pnlIncome, (r) => r.amount);
+  }
+  get totalExpense(): number {
+    return sum(this.pnlExpense, (r) => r.amount);
+  }
+  get netProfit(): number {
+    return this.totalIncome - this.totalExpense;
+  }
+  get netProfitPct(): number {
+    return this.totalIncome ? (this.netProfit / this.totalIncome) * 100 : 0;
+  }
+
+  // ── Balance Sheet ──────────────────────────────────────────────────────────
+  get bsAssets(): BalanceSheetRow[] {
+    return this.data.balanceSheet.assets;
+  }
+  get bsLiabilities(): BalanceSheetRow[] {
+    return this.data.balanceSheet.liabilities;
+  }
+  get bsSurplus(): number {
+    return this.data.balanceSheet.surplus;
+  }
+  get bsTotalAssets(): number {
+    return sum(this.bsAssets, (r) => r.amount);
+  }
+  get bsTotalLiabilities(): number {
+    return sum(this.bsLiabilities, (r) => r.amount) + this.bsSurplus;
+  }
+  get bsBalanced(): boolean {
+    return Math.round(this.bsTotalAssets) === Math.round(this.bsTotalLiabilities);
+  }
+
+  // ── Comparative Balance Sheet ──────────────────────────────────────────────
+  get compAssets(): ComparativeRow[] {
+    return this.data.comparative.filter((r) => r.side === 'ASSET');
+  }
+  get compLiabilities(): ComparativeRow[] {
+    return this.data.comparative.filter((r) => r.side === 'LIABILITY');
+  }
+
+  // ── Contingent Liabilities ─────────────────────────────────────────────────
+  get contingentTotal(): number {
+    return sum(this.data.contingent, (r) => r.amount);
+  }
+
+  // ── GL Wise DR/CR ──────────────────────────────────────────────────────────
+  get glWiseDebit(): number {
+    return sum(this.data.glWise, (r) => r.debit);
+  }
+  get glWiseCredit(): number {
+    return sum(this.data.glWise, (r) => r.credit);
+  }
+
+  // ── Misc Expense Ledger ────────────────────────────────────────────────────
+  get miscRows(): MiscExpenseRow[] {
+    return this.data.miscExpense;
+  }
+  get miscTotal(): number {
+    return sum(this.miscRows, (r) => r.amount);
+  }
+
+  branchName(code: string): string {
+    return glBranchName(code);
+  }
+
+  // ── Excel export ───────────────────────────────────────────────────────────
+
+  /** Exports whichever report is on screen, carrying the active filter into the header. */
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const wb = new ExcelJS.Workbook();
+      wb.creator = 'CBSNexora';
+      wb.created = new Date();
+      const sheet = wb.addWorksheet(this.reportLabel.slice(0, 31));
+
+      const { headers, rows, widths } = this.exportShape();
+      sheet.columns = widths.map((w) => ({ width: w }));
+
+      const title = sheet.addRow([this.reportLabel]);
+      sheet.mergeCells(title.number, 1, title.number, headers.length);
+      title.font = { bold: true, size: 14, color: { argb: 'FFFFFFFF' } };
+      title.alignment = { horizontal: 'center', vertical: 'middle' };
+      title.height = 24;
+      title.getCell(1).fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FF1A237E' } };
+
+      const meta = sheet.addRow([`Period: ${this.rangeLabel}   ·   Branch: ${this.branchLabel}`]);
+      sheet.mergeCells(meta.number, 1, meta.number, headers.length);
+      meta.font = { italic: true, size: 10 };
+      sheet.addRow([]);
+
+      const head = sheet.addRow(headers);
+      head.font = { bold: true };
+      head.alignment = { wrapText: true, horizontal: 'center' };
+      head.eachCell((c) => {
+        c.fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FFE2E8F0' } };
+        c.border = { bottom: { style: 'thin' } };
+      });
+
+      for (const r of rows) {
+        const row = sheet.addRow(r);
+        for (let c = 1; c <= headers.length; c++) {
+          if (typeof r[c - 1] === 'number') {
+            row.getCell(c).numFmt = '#,##0.00';
+          }
+        }
+      }
+      sheet.views = [{ state: 'frozen', ySplit: 4 }];
+
+      const buffer = await wb.xlsx.writeBuffer();
+      const blob = new Blob([buffer], {
+        type: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet'
+      });
+      const url = URL.createObjectURL(blob);
+      const a = document.createElement('a');
+      a.href = url;
+      a.download = `${this.reportLabel.replace(/[^\w]+/g, '-')}-${this.range.from}-to-${this.range.to}.xlsx`;
+      document.body.appendChild(a);
+      a.click();
+      document.body.removeChild(a);
+      URL.revokeObjectURL(url);
+      this.toast(`${this.reportLabel} exported for ${this.rangeLabel}`);
+    } catch {
+      this.toast('Could not generate the workbook — please retry');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  /** Header row, data rows and column widths for the active report. */
+  private exportShape(): { headers: string[]; rows: (string | number | null)[][]; widths: number[] } {
+    switch (this.activeReport) {
+      case 'trial-balance':
+        return {
+          headers: [
+            'GL Code',
+            'Account',
+            'Group',
+            'Opening Dr',
+            'Opening Cr',
+            'Period Dr',
+            'Period Cr',
+            'Closing Dr',
+            'Closing Cr'
+          ],
+          widths: [12, 42, 26, 16, 16, 16, 16, 16, 16],
+          rows: [
+            ...this.data.trialBalance.map((r) => [
+              r.code,
+              r.name,
+              r.group,
+              r.openingDebit,
+              r.openingCredit,
+              r.periodDebit,
+              r.periodCredit,
+              r.closingDebit,
+              r.closingCredit
+            ]),
+            [
+              'TOTAL',
+              '',
+              '',
+              this.tbOpeningDebit,
+              this.tbOpeningCredit,
+              this.tbPeriodDebit,
+              this.tbPeriodCredit,
+              this.tbClosingDebit,
+              this.tbClosingCredit
+            ]
+          ]
+        };
+      case 'profit-and-loss':
+        return {
+          headers: [
+            'Side',
+            'GL Code',
+            'Account',
+            'Group',
+            'Amount'
+          ],
+          widths: [14, 12, 42, 26, 18],
+          rows: [
+            ...this.pnlExpense.map((r) => ['Expenditure', r.code, r.name, r.group, r.amount]),
+            ['Total Expenditure', '', '', '', this.totalExpense],
+            ...this.pnlIncome.map((r) => ['Income', r.code, r.name, r.group, r.amount]),
+            ['Total Income', '', '', '', this.totalIncome],
+            ['Net Profit', '', '', '', this.netProfit]
+          ]
+        };
+      case 'balance-sheet':
+        return {
+          headers: [
+            'Side',
+            'GL Code',
+            'Account',
+            'Group',
+            'Amount'
+          ],
+          widths: [14, 12, 42, 26, 18],
+          rows: [
+            ...this.bsLiabilities.map((r) => ['Liability', r.code, r.name, r.group, r.amount]),
+            ['Liability', '', 'Surplus for the period', 'Profit & Loss', this.bsSurplus],
+            ['Total Liabilities', '', '', '', this.bsTotalLiabilities],
+            ...this.bsAssets.map((r) => ['Asset', r.code, r.name, r.group, r.amount]),
+            ['Total Assets', '', '', '', this.bsTotalAssets]
+          ]
+        };
+      case 'comparative-balance-sheet':
+        return {
+          headers: [
+            'Side',
+            'GL Code',
+            'Account',
+            'Current',
+            'Previous',
+            'Variance',
+            'Variance %'
+          ],
+          widths: [12, 12, 42, 18, 18, 18, 14],
+          rows: this.data.comparative.map((r) => [
+            r.side,
+            r.code,
+            r.name,
+            r.current,
+            r.previous,
+            r.variance,
+            r.variancePct === null ? '—' : Number(r.variancePct.toFixed(2))
+          ])
+        };
+      case 'contingent-liabilities':
+        return {
+          headers: [
+            'GL Code',
+            'Particulars',
+            'Group',
+            'Amount'
+          ],
+          widths: [12, 48, 26, 18],
+          rows: [
+            ...this.data.contingent.map((r) => [r.code, r.name, r.group, r.amount]),
+            ['TOTAL', '', '', this.contingentTotal]
+          ]
+        };
+      case 'gl-wise-dr-cr':
+        return {
+          headers: [
+            'GL Code',
+            'Account',
+            'Type',
+            'Group',
+            'Debit',
+            'Credit',
+            'Net (Dr-Cr)',
+            'Vouchers'
+          ],
+          widths: [12, 42, 14, 26, 18, 18, 18, 12],
+          rows: [
+            ...this.data.glWise.map((r) => [r.code, r.name, r.type, r.group, r.debit, r.credit, r.net, r.vouchers]),
+            ['TOTAL', '', '', '', this.glWiseDebit, this.glWiseCredit, this.glWiseDebit - this.glWiseCredit, null]
+          ]
+        };
+      case 'misc-expense-ledger':
+      default:
+        return {
+          headers: [
+            'Date',
+            'Voucher No',
+            'Branch',
+            'GL Code',
+            'Account',
+            'Narration',
+            'Amount'
+          ],
+          widths: [14, 20, 18, 12, 36, 46, 18],
+          rows: [
+            ...this.miscRows.map((r) => [
+              r.date,
+              r.voucherNo,
+              this.branchName(r.branchCode),
+              r.code,
+              r.name,
+              r.narration,
+              r.amount
+            ]),
+            ['TOTAL', '', '', '', '', '', this.miscTotal]
+          ]
+        };
+    }
+  }
+
+  private toast(msg: string): void {
+    this.toastMsg = msg;
+    this.toastVisible = true;
+    if (this.toastTimer) {
+      clearTimeout(this.toastTimer);
+    }
+    this.toastTimer = setTimeout(() => (this.toastVisible = false), 3200);
+  }
+}

src/app/gl-reports/gl-reports.compute.ts

@@ -0,0 +1,379 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+/**
+ * Derives all seven General Ledger reports from the posting ledger.
+ *
+ * Each report is a pure function of (postings, date range, branch), so changing
+ * the day / month / branch filter genuinely recomputes the figures. Results are
+ * memoised per filter key because the ledger runs to roughly twenty thousand
+ * postings and Angular re-evaluates template getters on every change detection.
+ */
+
+import {
+  GL_ACCOUNTS,
+  GL_PERIOD,
+  GlAccount,
+  GlPosting,
+  glAccount,
+  glPostings
+} from './gl-reports-data';
+
+export interface GlDateRange {
+  from: string;
+  to: string;
+}
+
+export interface TrialBalanceRow {
+  code: string;
+  name: string;
+  group: string;
+  openingDebit: number;
+  openingCredit: number;
+  periodDebit: number;
+  periodCredit: number;
+  closingDebit: number;
+  closingCredit: number;
+}
+
+export interface PnlRow {
+  code: string;
+  name: string;
+  group: string;
+  amount: number;
+}
+
+export interface BalanceSheetRow {
+  code: string;
+  name: string;
+  group: string;
+  amount: number;
+}
+
+export interface ComparativeRow {
+  code: string;
+  name: string;
+  group: string;
+  side: 'ASSET' | 'LIABILITY';
+  current: number;
+  previous: number;
+  variance: number;
+  variancePct: number | null;
+}
+
+export interface GlWiseRow {
+  code: string;
+  name: string;
+  group: string;
+  type: string;
+  debit: number;
+  credit: number;
+  net: number;
+  vouchers: number;
+}
+
+export interface MiscExpenseRow {
+  date: string;
+  voucherNo: string;
+  branchCode: string;
+  code: string;
+  name: string;
+  narration: string;
+  amount: number;
+}
+
+/** Natural side of an account — assets and expenses sit on the debit side. */
+function isDebitSide(account: GlAccount): boolean {
+  return account.type === 'ASSET' || account.type === 'EXPENSE' || account.type === 'CONTINGENT';
+}
+
+function matchesBranch(p: GlPosting, branchCode: string): boolean {
+  return !branchCode || p.branchCode === branchCode;
+}
+
+/** Signed balance on the account's natural side, for postings up to and including `to`. */
+function cumulativeBalances(to: string, branchCode: string): Map<string, number> {
+  const out = new Map<string, number>();
+  for (const p of glPostings()) {
+    if (p.date > to || !matchesBranch(p, branchCode)) {
+      continue;
+    }
+    const account = glAccount(p.accountCode);
+    if (!account) {
+      continue;
+    }
+    const delta = isDebitSide(account) ? p.debit - p.credit : p.credit - p.debit;
+    out.set(p.accountCode, (out.get(p.accountCode) ?? 0) + delta);
+  }
+  return out;
+}
+
+/** Debit and credit turnover strictly inside the range. */
+function periodTurnover(range: GlDateRange, branchCode: string): Map<string, { debit: number; credit: number; vouchers: Set<string> }> {
+  const out = new Map<string, { debit: number; credit: number; vouchers: Set<string> }>();
+  for (const p of glPostings()) {
+    if (p.date < range.from || p.date > range.to || !matchesBranch(p, branchCode)) {
+      continue;
+    }
+    let entry = out.get(p.accountCode);
+    if (!entry) {
+      entry = { debit: 0, credit: 0, vouchers: new Set<string>() };
+      out.set(p.accountCode, entry);
+    }
+    entry.debit += p.debit;
+    entry.credit += p.credit;
+    entry.vouchers.add(p.voucherNo);
+  }
+  return out;
+}
+
+/** The day before `date`, ISO formatted — used for opening balances. */
+function previousDay(date: string): string {
+  const d = new Date(`${date}T00:00:00Z`);
+  d.setUTCDate(d.getUTCDate() - 1);
+  return d.toISOString().slice(0, 10);
+}
+
+// ── Reports ──────────────────────────────────────────────────────────────────
+
+export function trialBalance(range: GlDateRange, branchCode: string): TrialBalanceRow[] {
+  const opening = cumulativeBalances(previousDay(range.from), branchCode);
+  const turnover = periodTurnover(range, branchCode);
+  const rows: TrialBalanceRow[] = [];
+
+  for (const account of GL_ACCOUNTS) {
+    // Contingent accounts are memoranda and never appear in the trial balance.
+    if (account.type === 'CONTINGENT') {
+      continue;
+    }
+    const open = opening.get(account.code) ?? 0;
+    const move = turnover.get(account.code);
+    const periodDebit = move?.debit ?? 0;
+    const periodCredit = move?.credit ?? 0;
+    if (!open && !periodDebit && !periodCredit) {
+      continue;
+    }
+    const debitSide = isDebitSide(account);
+    const closingNatural = open + (debitSide ? periodDebit - periodCredit : periodCredit - periodDebit);
+    const closingSigned = debitSide ? closingNatural : -closingNatural;
+
+    rows.push({
+      code: account.code,
+      name: account.name,
+      group: account.group,
+      openingDebit: debitSide && open > 0 ? open : !debitSide && open < 0 ? -open : 0,
+      openingCredit: !debitSide && open > 0 ? open : debitSide && open < 0 ? -open : 0,
+      periodDebit,
+      periodCredit,
+      closingDebit: closingSigned > 0 ? closingSigned : 0,
+      closingCredit: closingSigned < 0 ? -closingSigned : 0
+    });
+  }
+  return rows;
+}
+
+export function profitAndLoss(range: GlDateRange, branchCode: string): { income: PnlRow[]; expense: PnlRow[] } {
+  const turnover = periodTurnover(range, branchCode);
+  const income: PnlRow[] = [];
+  const expense: PnlRow[] = [];
+
+  for (const account of GL_ACCOUNTS) {
+    if (account.type !== 'INCOME' && account.type !== 'EXPENSE') {
+      continue;
+    }
+    const move = turnover.get(account.code);
+    if (!move) {
+      continue;
+    }
+    const amount =
+      account.type === 'INCOME' ? move.credit - move.debit : move.debit - move.credit;
+    if (!amount) {
+      continue;
+    }
+    const row: PnlRow = { code: account.code, name: account.name, group: account.group, amount };
+    (account.type === 'INCOME' ? income : expense).push(row);
+  }
+  return { income, expense };
+}
+
+/**
+ * Balance sheet as at the period end. The current-period surplus is folded in as
+ * a liability line so the two sides tally the way the printed statement does.
+ */
+export function balanceSheet(range: GlDateRange, branchCode: string): {
+  assets: BalanceSheetRow[];
+  liabilities: BalanceSheetRow[];
+  surplus: number;
+} {
+  const closing = cumulativeBalances(range.to, branchCode);
+  const assets: BalanceSheetRow[] = [];
+  const liabilities: BalanceSheetRow[] = [];
+  let income = 0;
+  let expense = 0;
+
+  for (const account of GL_ACCOUNTS) {
+    const bal = closing.get(account.code) ?? 0;
+    if (account.type === 'INCOME') {
+      income += bal;
+      continue;
+    }
+    if (account.type === 'EXPENSE') {
+      expense += bal;
+      continue;
+    }
+    if (account.type === 'CONTINGENT' || !bal) {
+      continue;
+    }
+    const row: BalanceSheetRow = { code: account.code, name: account.name, group: account.group, amount: bal };
+    (account.type === 'ASSET' ? assets : liabilities).push(row);
+  }
+  return { assets, liabilities, surplus: income - expense };
+}
+
+/** Current period against the equivalent span immediately before it. */
+export function comparativeBalanceSheet(range: GlDateRange, branchCode: string): ComparativeRow[] {
+  const priorTo = previousDay(range.from);
+  const current = cumulativeBalances(range.to, branchCode);
+  const previous = cumulativeBalances(priorTo, branchCode);
+  const rows: ComparativeRow[] = [];
+
+  for (const account of GL_ACCOUNTS) {
+    if (account.type !== 'ASSET' && account.type !== 'LIABILITY') {
+      continue;
+    }
+    const cur = current.get(account.code) ?? 0;
+    const prev = previous.get(account.code) ?? 0;
+    if (!cur && !prev) {
+      continue;
+    }
+    const variance = cur - prev;
+    rows.push({
+      code: account.code,
+      name: account.name,
+      group: account.group,
+      side: account.type,
+      current: cur,
+      previous: prev,
+      variance,
+      variancePct: prev ? (variance / Math.abs(prev)) * 100 : null
+    });
+  }
+  return rows;
+}
+
+export function contingentLiabilities(range: GlDateRange, branchCode: string): BalanceSheetRow[] {
+  const closing = cumulativeBalances(range.to, branchCode);
+  return GL_ACCOUNTS.filter((a) => a.type === 'CONTINGENT')
+    .map((a) => ({ code: a.code, name: a.name, group: a.group, amount: closing.get(a.code) ?? 0 }))
+    .filter((r) => r.amount !== 0);
+}
+
+export function glWiseDrCr(range: GlDateRange, branchCode: string): GlWiseRow[] {
+  const turnover = periodTurnover(range, branchCode);
+  const rows: GlWiseRow[] = [];
+  for (const account of GL_ACCOUNTS) {
+    const move = turnover.get(account.code);
+    if (!move || (!move.debit && !move.credit)) {
+      continue;
+    }
+    rows.push({
+      code: account.code,
+      name: account.name,
+      group: account.group,
+      type: account.type,
+      debit: move.debit,
+      credit: move.credit,
+      net: move.debit - move.credit,
+      vouchers: move.vouchers.size
+    });
+  }
+  return rows;
+}
+
+export function miscExpenseLedger(range: GlDateRange, branchCode: string): MiscExpenseRow[] {
+  const miscCodes = new Set(GL_ACCOUNTS.filter((a) => a.miscExpense).map((a) => a.code));
+  const rows: MiscExpenseRow[] = [];
+  for (const p of glPostings()) {
+    if (p.date < range.from || p.date > range.to || !matchesBranch(p, branchCode)) {
+      continue;
+    }
+    if (!miscCodes.has(p.accountCode) || !p.debit) {
+      continue;
+    }
+    rows.push({
+      date: p.date,
+      voucherNo: p.voucherNo,
+      branchCode: p.branchCode,
+      code: p.accountCode,
+      name: glAccount(p.accountCode)?.name ?? p.accountCode,
+      narration: p.narration,
+      amount: p.debit
+    });
+  }
+  return rows.sort((a, b) => (a.date === b.date ? a.voucherNo.localeCompare(b.voucherNo) : a.date.localeCompare(b.date)));
+}
+
+// ── Memoisation ──────────────────────────────────────────────────────────────
+
+export interface GlReportSet {
+  trialBalance: TrialBalanceRow[];
+  pnl: { income: PnlRow[]; expense: PnlRow[] };
+  balanceSheet: { assets: BalanceSheetRow[]; liabilities: BalanceSheetRow[]; surplus: number };
+  comparative: ComparativeRow[];
+  contingent: BalanceSheetRow[];
+  glWise: GlWiseRow[];
+  miscExpense: MiscExpenseRow[];
+}
+
+let cacheKey = '';
+let cached: GlReportSet | null = null;
+
+/** All seven reports for one filter selection, computed once per selection. */
+export function buildReports(range: GlDateRange, branchCode: string): GlReportSet {
+  const key = `${range.from}|${range.to}|${branchCode}`;
+  if (cached && cacheKey === key) {
+    return cached;
+  }
+  cached = {
+    trialBalance: trialBalance(range, branchCode),
+    pnl: profitAndLoss(range, branchCode),
+    balanceSheet: balanceSheet(range, branchCode),
+    comparative: comparativeBalanceSheet(range, branchCode),
+    contingent: contingentLiabilities(range, branchCode),
+    glWise: glWiseDrCr(range, branchCode),
+    miscExpense: miscExpenseLedger(range, branchCode)
+  };
+  cacheKey = key;
+  return cached;
+}
+
+/** Clamp a range to the generated ledger so filters cannot query empty space. */
+export function clampToLedger(range: GlDateRange): GlDateRange {
+  return {
+    from: range.from < GL_PERIOD.fyStart ? GL_PERIOD.fyStart : range.from,
+    to: range.to > GL_PERIOD.fyEnd ? GL_PERIOD.fyEnd : range.to
+  };
+}
+
+export function sum<T>(rows: T[], pick: (row: T) => number): number {
+  return rows.reduce((acc, r) => acc + pick(r), 0);
+}
+
+/** Groups rows by their `group` field, preserving chart-of-accounts order. */
+export function groupBy<T extends { group: string }>(rows: T[]): { group: string; rows: T[]; total: number }[] {
+  const order: string[] = [];
+  const map = new Map<string, T[]>();
+  for (const r of rows) {
+    if (!map.has(r.group)) {
+      map.set(r.group, []);
+      order.push(r.group);
+    }
+    map.get(r.group)!.push(r);
+  }
+  return order.map((g) => ({ group: g, rows: map.get(g)!, total: 0 }));
+}

src/app/gl-reports/gl-reports.module.ts

@@ -0,0 +1,20 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { NgModule } from '@angular/core';
+
+import { SharedModule } from '../shared/shared.module';
+import { GlReportsRoutingModule } from './gl-reports-routing.module';
+
+@NgModule({
+  imports: [
+    SharedModule,
+    GlReportsRoutingModule
+  ]
+})
+export class GlReportsModule {}

src/app/rbi-circulars/aml-rules/aml-rules.component.html

@@ -45,6 +45,12 @@
           </td>
         </ng-container>
 
+        <!-- Income / Occupation Limit Column -->
+        <ng-container matColumnDef="incomeLimit">
+          <th mat-header-cell *matHeaderCellDef>Income / Occupation Limit</th>
+          <td mat-cell *matCellDef="let element" class="income-limit-cell">{{ getIncomeLimitLabel(element) }}</td>
+        </ng-container>
+
         <!-- Reason Column -->
         <ng-container matColumnDef="reason">
           <th mat-header-cell *matHeaderCellDef>Rule Reason / Criteria</th>

src/app/rbi-circulars/aml-rules/aml-rules.component.scss

@@ -114,6 +114,15 @@
   max-width: 400px;
 }
 
+.income-limit-cell {
+  color: #334155;
+  font-size: 13px;
+  font-weight: 500;
+  white-space: normal;
+  max-width: 200px;
+  line-height: 1.35;
+}
+
 /* Badges for Risk Category */
 .risk-badge {
   display: inline-flex;

src/app/rbi-circulars/aml-rules/aml-rules.component.ts

@@ -42,6 +42,7 @@ export class AmlRulesComponent implements OnInit {
     'orderPosition',
     'ruleName',
     'riskCategory',
+    'incomeLimit',
     'reason',
     'amlCheckStatus',
     'bannedEntityMatch'
@@ -84,4 +85,39 @@ export class AmlRulesComponent implements OnInit {
         return '';
     }
   }
+
+  /** Formats whichever income/turnover/occupation criterion drives this rule's risk mark. */
+  getIncomeLimitLabel(rule: any): string {
+    const inr = (n: number) => '₹' + Number(n).toLocaleString('en-IN');
+    if (rule.minMonthlyIncome != null && rule.minMonthlyIncome > 0) {
+      return rule.maxMonthlyIncome != null && rule.maxMonthlyIncome > 0
+        ? `Monthly Income ${inr(rule.minMonthlyIncome)} - ${inr(rule.maxMonthlyIncome)}`
+        : `Monthly Income > ${inr(rule.minMonthlyIncome)}`;
+    }
+    if (rule.minAnnualIncome != null && rule.minAnnualIncome > 0) {
+      return rule.maxAnnualIncome != null && rule.maxAnnualIncome > 0
+        ? `Annual Income ${inr(rule.minAnnualIncome)} - ${inr(rule.maxAnnualIncome)}`
+        : `Annual Income > ${inr(rule.minAnnualIncome)}`;
+    }
+    if (rule.minAnnualTurnover != null && rule.minAnnualTurnover > 0) {
+      return rule.maxAnnualTurnover != null && rule.maxAnnualTurnover > 0
+        ? `Annual Turnover ${inr(rule.minAnnualTurnover)} - ${inr(rule.maxAnnualTurnover)}`
+        : `Annual Turnover > ${inr(rule.minAnnualTurnover)}`;
+    }
+    if (rule.occupationName) return `Occupation: ${rule.occupationName}`;
+    if (rule.occupationCategoryName) return `Occupation Category: ${rule.occupationCategoryName}`;
+    if (rule.txnThresholdAmountMediumRisk != null || rule.txnThresholdAmountHighRisk != null) {
+      const parts: string[] = [];
+      if (rule.txnThresholdAmountMediumRisk != null) parts.push(`${inr(rule.txnThresholdAmountMediumRisk)} (Medium Risk)`);
+      if (rule.txnThresholdAmountHighRisk != null) parts.push(`${inr(rule.txnThresholdAmountHighRisk)} (High Risk)`);
+      return `Txn Amount ≥ ${parts.join(' / ')}`;
+    }
+    if (rule.txnThresholdAmount != null) {
+      const amt = inr(rule.txnThresholdAmount);
+      if (rule.txnRuleType === 'THRESHOLD') return `Txn Amount ≥ ${amt}`;
+      if (rule.txnWindowDays != null) return `${amt} within ${rule.txnWindowDays} days`;
+      return `Txn Amount ≥ ${amt}`;
+    }
+    return 'Behavioral / Transaction Pattern';
+  }
 }

src/app/rbi-circulars/oss-return.model.ts

@@ -0,0 +1,134 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+/**
+ * Shapes common to every RBI CIMS off-site surveillance return (OSS 1..7).
+ * Kept free of any ExcelJS import so data files stay dependency-light.
+ */
+
+/** One labelled row of a return. */
+export interface ReturnLine {
+  label: string;
+  /** 0 = numbered head, 1 = roman sub-item, 2 = a/b/c leaf. Drives indentation. */
+  level: number;
+  /** null renders as an empty cell, never as 0 — RBI treats blank and zero differently. */
+  value: number | null;
+  /** Derived/aggregate row — shaded and bold, like the blue cells in the workbook. */
+  total?: boolean;
+  /** Row is a headcount (depositors / borrowers / employees), not a rupee amount. */
+  count?: boolean;
+}
+
+/**
+ * One row of a multi-column statement. Returns from OSS 3 onwards are matrices
+ * (risk category x asset class) rather than the single-value lists of OSS 1/2.
+ */
+export interface MatrixRow {
+  label: string;
+  /** 0 = numbered head, 1..n = progressively indented sub-items. */
+  level: number;
+  /** One entry per data column; null renders blank, never 0. */
+  values: (number | null)[];
+  /** Derived/aggregate row — shaded and bold. */
+  total?: boolean;
+  /** Caption-only row that spans the table with no figures of its own. */
+  header?: boolean;
+  /** Render values as percentages rather than amounts. */
+  percent?: boolean;
+}
+
+/** A labelled statement made of a header band plus matrix rows. */
+export interface MatrixTable {
+  title: string;
+  subtitle?: string;
+  /** Column captions excluding the leading label column. */
+  columns: string[];
+  rows: MatrixRow[];
+  notes?: string[];
+  unit?: string;
+}
+
+/** A signatory block as it appears on the Signatory sheet of every OSS return. */
+export interface ReturnSignatory {
+  heading: string;
+  signature: string;
+  name: string;
+  designation: string;
+  email: string;
+  telephoneOffice: string;
+  telephoneResidence: string;
+  place: string;
+  date: string;
+}
+
+/** A `label -> value` row on the General Information sheet. */
+export interface ReturnGeneralInfoRow {
+  label: string;
+  value: string;
+}
+
+/** Field order shared by the Signatory sheet of every OSS return. */
+export const SIGNATORY_FIELDS: { key: keyof ReturnSignatory; caption: string }[] = [
+  { key: 'signature', caption: 'Signature' },
+  { key: 'name', caption: 'Name' },
+  { key: 'designation', caption: 'Designation' },
+  { key: 'email', caption: 'e-mail ID' },
+  { key: 'telephoneOffice', caption: 'Tele. No. (O)' },
+  { key: 'telephoneResidence', caption: 'Tele. No. (R)' },
+  { key: 'place', caption: 'Place' },
+  { key: 'date', caption: 'Date' }
+];
+
+/**
+ * Identity of the reporting bank, shared by every OSS return so the General
+ * Information sheets can never drift apart between OSS 1 and OSS 2.
+ */
+export const OSS_BANK = {
+  name: 'CBSNEXORA BANK LTD., HEAD OFFICE',
+  bankCode: '91007',
+  roName: 'MUMBAI',
+  institutionType: 'Urban Cooperative Banks',
+  reportingFrequency: 'Quarterly',
+  quarterEndDate: '30-Jun-2026',
+  auditFlag: 'Un-Audited',
+  dateOfAudit: '',
+  returnVersion: 'V1.0',
+  startDate: '01-Apr-2026',
+  /** OSS 3 prints dates as DD-MM-YYYY rather than DD-Mon-YYYY. */
+  startDateNumeric: '01-04-2026',
+  quarterEndDateNumeric: '30-06-2026'
+};
+
+/**
+ * Signatories for the demo bank. The `.example` domain is reserved for
+ * documentation, so these addresses can never reach a real inbox.
+ */
+export const OSS_SIGNATORIES: ReturnSignatory[] = [
+  {
+    heading: 'Authorised Reporting Official',
+    signature: 'ROHAN DESHPANDE',
+    name: 'ROHAN DESHPANDE',
+    designation: 'MANAGER — REGULATORY REPORTING',
+    email: 'rohan.deshpande@cbsnexorabank.example',
+    telephoneOffice: '022-40015520',
+    telephoneResidence: '022-40015588',
+    place: 'MUMBAI',
+    date: '14/07/2026'
+  },
+  {
+    heading: 'Countersigned By',
+    signature: 'ANJALI MENON',
+    name: 'ANJALI MENON',
+    designation: 'CHIEF EXECUTIVE OFFICER',
+    email: 'ceo@cbsnexorabank.example',
+    telephoneOffice: '022-40015500',
+    telephoneResidence: '022-40015501',
+    place: 'MUMBAI',
+    date: '14/07/2026'
+  }
+];

src/app/rbi-circulars/oss-return.scss

@@ -0,0 +1,417 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+:host {
+  /* Mirrors the RBI CIMS workbook palette so the page and the export read alike. */
+  --o-navy: #002f5f;
+  --o-blue: #1d4ed8;
+  --o-blue-l: #eff6ff;
+  --o-derived: #cfe2f8;
+  --o-green: #15803d;
+  --o-green-l: #dcfce7;
+  --o-amber-l: #ffc;
+  --o-amber-d: #92400e;
+  --o-red: #c0392b;
+  --o-red-l: #fdecea;
+  --o-g50: #f8fafc;
+  --o-g100: #f1f5f9;
+  --o-g200: #e2e8f0;
+  --o-g300: #cbd5e1;
+  --o-g500: #64748b;
+  --o-g700: #334155;
+  --o-g900: #0f172a;
+
+  display: block;
+  font-family:
+    'DM Sans',
+    system-ui,
+    -apple-system,
+    sans-serif;
+  background: var(--o-g50);
+  color: var(--o-g900);
+  font-size: 14px;
+  line-height: 1.5;
+}
+
+.oss-root {
+  padding: 18px 22px;
+  max-width: 1500px;
+  margin: 0 auto;
+}
+
+/* HEADER */
+.oss-head {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  gap: 16px;
+  flex-wrap: wrap;
+  margin-bottom: 14px;
+}
+
+.oss-head-left {
+  display: flex;
+  align-items: center;
+  gap: 14px;
+}
+
+.oss-head-ic {
+  font-size: 28px;
+  color: var(--o-navy);
+}
+
+.oss-head-t {
+  margin: 0;
+  font-size: 18px;
+  font-weight: 700;
+}
+
+.oss-head-s {
+  font-size: 12px;
+  color: var(--o-g500);
+}
+
+.oss-head-right {
+  display: flex;
+  align-items: center;
+  gap: 12px;
+}
+
+.oss-audit-pill {
+  padding: 4px 12px;
+  border-radius: 999px;
+  background: var(--o-amber-l);
+  color: var(--o-amber-d);
+  border: 1px solid #fcd34d;
+  font-size: 12px;
+  font-weight: 700;
+}
+
+/* BUTTONS */
+.oss-btn {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  padding: 9px 16px;
+  border: 1px solid var(--o-g300);
+  background: #fff;
+  border-radius: 8px;
+  font-size: 13px;
+  font-weight: 600;
+  color: var(--o-g700);
+  cursor: pointer;
+  font-family: inherit;
+  transition: all 0.15s;
+
+  &:disabled {
+    opacity: 0.6;
+    cursor: not-allowed;
+  }
+}
+
+.oss-btn-xls {
+  background: #16a34a;
+  border-color: #16a34a;
+  color: #fff;
+
+  &:hover:not(:disabled) {
+    background: #15803d;
+    border-color: #15803d;
+  }
+}
+
+/* BALANCE CHECK */
+.oss-balance {
+  display: flex;
+  align-items: center;
+  gap: 10px;
+  padding: 10px 16px;
+  border-radius: 10px;
+  background: var(--o-green-l);
+  border: 1px solid #86efac;
+  color: #14532d;
+  font-size: 13px;
+  margin-bottom: 14px;
+
+  &--bad {
+    background: var(--o-red-l);
+    border-color: #fca5a5;
+    color: #7f1d1d;
+  }
+}
+
+/* TABS */
+.oss-tabs {
+  display: flex;
+  gap: 4px;
+  background: #fff;
+  border: 1px solid var(--o-g200);
+  border-radius: 10px;
+  padding: 4px;
+  margin-bottom: 16px;
+  overflow-x: auto;
+}
+
+.oss-tab {
+  display: inline-flex;
+  align-items: center;
+  gap: 8px;
+  padding: 9px 14px;
+  border: none;
+  background: transparent;
+  font-size: 13px;
+  font-weight: 500;
+  color: var(--o-g500);
+  cursor: pointer;
+  border-radius: 7px;
+  white-space: nowrap;
+  transition: all 0.15s;
+  font-family: inherit;
+
+  &:hover {
+    color: var(--o-g900);
+  }
+
+  &.active {
+    background: var(--o-navy);
+    color: #fff;
+    box-shadow: 0 2px 6px rgb(0 47 95 / 25%);
+  }
+}
+
+.oss-section {
+  display: flex;
+  flex-direction: column;
+  gap: 16px;
+}
+
+/* Full-width banner, matching the dark blue header band in the workbook. */
+.oss-sheet-banner {
+  background: var(--o-navy);
+  color: #fff;
+  padding: 10px 18px;
+  border-radius: 8px;
+  font-size: 14px;
+  font-weight: 700;
+  text-align: center;
+  letter-spacing: 0.02em;
+}
+
+/* TABLES */
+.oss-tbl-wrap {
+  background: #fff;
+  border: 1px solid var(--o-g200);
+  border-radius: 10px;
+  overflow: auto;
+  box-shadow: 0 1px 3px rgb(0 0 0 / 4%);
+}
+
+.oss-tbl-h {
+  background: var(--o-blue-l);
+  color: var(--o-navy);
+  padding: 10px 16px;
+  font-size: 12px;
+  font-weight: 700;
+  border-bottom: 1px solid var(--o-g200);
+}
+
+.oss-tbl {
+  width: 100%;
+  border-collapse: collapse;
+
+  th {
+    text-align: left;
+    padding: 9px 12px;
+    font-size: 11px;
+    font-weight: 700;
+    color: var(--o-g700);
+    background: var(--o-g100);
+    border-bottom: 1px solid var(--o-g200);
+    border-right: 1px solid var(--o-g200);
+  }
+
+  td {
+    padding: 8px 12px;
+    border-bottom: 1px solid var(--o-g100);
+    border-right: 1px solid var(--o-g100);
+    font-size: 13px;
+    color: var(--o-g700);
+  }
+
+  tr:last-child td {
+    border-bottom: none;
+  }
+
+  tbody tr:hover td {
+    background: var(--o-g50);
+  }
+}
+
+/* Key/value layout used by General Information and Signatory. */
+.oss-tbl--kv {
+  th {
+    width: 40%;
+    background: #d9d9d9;
+    color: var(--o-g900);
+  }
+
+  td.filled {
+    background: var(--o-derived);
+  }
+
+  td.audit {
+    background: var(--o-amber-l);
+    font-weight: 700;
+  }
+}
+
+/* Derived/aggregate rows — the blue cells in the original sheet. */
+.total-row td {
+  font-weight: 700;
+  color: var(--o-g900);
+}
+
+td.derived {
+  background: var(--o-derived);
+  font-weight: 700;
+  color: var(--o-navy);
+}
+
+/* Indentation matching the return's numbered / roman / lettered hierarchy. */
+.lvl-0 {
+  font-weight: 600;
+}
+
+.lvl-1 {
+  padding-left: 30px !important;
+}
+
+.lvl-2 {
+  padding-left: 52px !important;
+}
+
+.lvl-3 {
+  padding-left: 74px !important;
+}
+
+/* Caption-only row spanning a statement (e.g. "PRIORITY SECTOR"). */
+.section-row td {
+  background: var(--o-g100);
+  font-weight: 700;
+  color: var(--o-g900);
+}
+
+/* Wide matrices keep their label column readable while the figures scroll. */
+.oss-col-label {
+  min-width: 320px;
+}
+
+.oss-tbl-unit {
+  float: right;
+  font-weight: 600;
+  color: var(--o-g500);
+}
+
+.oss-tbl-sub {
+  padding: 8px 16px;
+  font-size: 11px;
+  font-weight: 600;
+  color: var(--o-g700);
+  background: var(--o-g100);
+  border-bottom: 1px solid var(--o-g200);
+}
+
+.ta-c {
+  text-align: center;
+}
+
+.ta-r {
+  text-align: right;
+}
+
+.mono {
+  font-family: 'DM Mono', monospace;
+  font-size: 12px;
+}
+
+/* NOTES */
+.oss-notes {
+  background: var(--o-g100);
+  border: 1px solid var(--o-g200);
+  border-radius: 8px;
+  padding: 10px 16px;
+}
+
+.oss-note-line {
+  font-size: 12px;
+  font-weight: 600;
+  color: var(--o-g700);
+  padding: 2px 0;
+}
+
+.oss-foot-note {
+  margin: -6px 2px 0;
+  font-size: 11px;
+  color: var(--o-g500);
+}
+
+/* Tie-up status pills (cross-return reconciliation checks). */
+.report-pill {
+  display: inline-block;
+  padding: 2px 10px;
+  border-radius: 999px;
+  font-size: 11px;
+  font-weight: 700;
+  white-space: nowrap;
+
+  &.report-ok {
+    background: var(--o-green-l);
+    color: var(--o-green);
+  }
+
+  &.report-bad {
+    background: var(--o-red-l);
+    color: var(--o-red);
+  }
+}
+
+.oss-sign-grid {
+  display: grid;
+  grid-template-columns: 1fr 1fr;
+  gap: 16px;
+}
+
+/* TOAST */
+.oss-toast {
+  position: fixed;
+  bottom: 32px;
+  left: 50%;
+  transform: translateX(-50%) translateY(20px);
+  background: var(--o-navy);
+  color: #fff;
+  padding: 12px 22px;
+  border-radius: 10px;
+  font-size: 13px;
+  font-weight: 500;
+  box-shadow: 0 6px 20px rgb(0 0 0 / 25%);
+  opacity: 0;
+  pointer-events: none;
+  transition: all 0.25s;
+  z-index: 1500;
+
+  &.show {
+    opacity: 1;
+    transform: translateX(-50%) translateY(0);
+  }
+}
+
+@media (width <= 1000px) {
+  .oss-sign-grid {
+    grid-template-columns: 1fr;
+  }
+}

src/app/rbi-circulars/oss-workbook.ts

@@ -0,0 +1,228 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import * as ExcelJS from 'exceljs';
+import {
+  MatrixTable,
+  ReturnGeneralInfoRow,
+  ReturnLine,
+  ReturnSignatory,
+  SIGNATORY_FIELDS
+} from './oss-return.model';
+
+/** Palette lifted from the RBI CIMS workbooks so exports look like the originals. */
+export const XL = {
+  banner: 'FF002F5F',
+  bannerText: 'FFFFFFFF',
+  headerGrey: 'FFC0C0C0',
+  derivedBlue: 'FF9CC3F5',
+  auditYellow: 'FFFFFFCC',
+  keyCell: 'FFD9D9D9',
+  border: 'FF000000'
+};
+
+const AMOUNT_FMT = '#,##0.00';
+const COUNT_FMT = '#,##0';
+
+export function solidFill(argb: string): ExcelJS.Fill {
+  return { type: 'pattern', pattern: 'solid', fgColor: { argb } };
+}
+
+/** Dark-blue full-width banner that heads every sheet in the RBI templates. */
+export function addBanner(sheet: ExcelJS.Worksheet, title: string, lastCol: string): void {
+  const row = sheet.addRow([title]);
+  sheet.mergeCells(`A${row.number}:${lastCol}${row.number}`);
+  row.height = 26;
+  const cell = row.getCell(1);
+  cell.fill = solidFill(XL.banner);
+  cell.font = { bold: true, size: 13, color: { argb: XL.bannerText } };
+  cell.alignment = { vertical: 'middle', horizontal: 'center' };
+  sheet.addRow([]);
+}
+
+export function boxAllCells(
+  sheet: ExcelJS.Worksheet,
+  from: number,
+  to: number,
+  lastColIndex: number
+): void {
+  for (let r = from; r <= to; r++) {
+    for (let c = 1; c <= lastColIndex; c++) {
+      sheet.getRow(r).getCell(c).border = {
+        top: { style: 'thin', color: { argb: XL.border } },
+        left: { style: 'thin', color: { argb: XL.border } },
+        bottom: { style: 'thin', color: { argb: XL.border } },
+        right: { style: 'thin', color: { argb: XL.border } }
+      };
+    }
+  }
+}
+
+export function addSectionHeader(sheet: ExcelJS.Worksheet, label: string, unitLabel?: string): void {
+  const row = sheet.addRow([label, unitLabel ?? '']);
+  row.font = { bold: true };
+  row.eachCell((cell) => (cell.fill = solidFill(XL.headerGrey)));
+  row.getCell(2).alignment = { horizontal: 'right' };
+}
+
+/** Renders a labelled block; indents by level and shades derived totals. */
+export function addLineRows(sheet: ExcelJS.Worksheet, lines: ReturnLine[]): void {
+  for (const line of lines) {
+    const row = sheet.addRow([line.label, line.value]);
+    const labelCell = row.getCell(1);
+    const valueCell = row.getCell(2);
+
+    labelCell.alignment = { wrapText: true, vertical: 'middle', indent: line.level };
+    if (line.level === 0) {
+      labelCell.font = { bold: true };
+    }
+    valueCell.numFmt = line.count ? COUNT_FMT : AMOUNT_FMT;
+    valueCell.alignment = { horizontal: 'right' };
+    if (line.total) {
+      valueCell.fill = solidFill(XL.derivedBlue);
+      valueCell.font = { bold: true };
+    }
+  }
+}
+
+/**
+ * Writes a multi-column statement: title band, column header row, then the matrix
+ * rows. Returns the row number after the block so callers can keep stacking.
+ */
+export function addMatrixTable(sheet: ExcelJS.Worksheet, table: MatrixTable): void {
+  const colCount = table.columns.length + 1;
+  const start = sheet.rowCount + 1;
+
+  const titleRow = sheet.addRow([table.title, ...(table.unit ? [table.unit] : [])]);
+  if (!table.unit) {
+    sheet.mergeCells(titleRow.number, 1, titleRow.number, colCount);
+  }
+  titleRow.font = { bold: true };
+  for (let c = 1; c <= colCount; c++) {
+    titleRow.getCell(c).fill = solidFill(XL.headerGrey);
+  }
+
+  if (table.subtitle) {
+    const sub = sheet.addRow([table.subtitle]);
+    sheet.mergeCells(sub.number, 1, sub.number, colCount);
+    sub.font = { bold: true, size: 10 };
+    sub.alignment = { wrapText: true };
+    sub.getCell(1).fill = solidFill(XL.headerGrey);
+  }
+
+  const head = sheet.addRow(['Particulars', ...table.columns]);
+  head.font = { bold: true };
+  head.alignment = { wrapText: true, horizontal: 'center', vertical: 'middle' };
+  head.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+  for (const row of table.rows) {
+    const excelRow = sheet.addRow([row.label, ...row.values]);
+    const labelCell = excelRow.getCell(1);
+    labelCell.alignment = { wrapText: true, vertical: 'middle', indent: row.level };
+    if (row.level === 0 || row.header) {
+      labelCell.font = { bold: true };
+    }
+    if (row.header) {
+      labelCell.fill = solidFill(XL.headerGrey);
+      continue;
+    }
+    for (let c = 2; c <= colCount; c++) {
+      const cell = excelRow.getCell(c);
+      cell.numFmt = row.percent ? '0.00"%"' : AMOUNT_FMT;
+      cell.alignment = { horizontal: 'right' };
+      if (row.total) {
+        cell.fill = solidFill(XL.derivedBlue);
+        cell.font = { bold: true };
+      }
+    }
+  }
+  boxAllCells(sheet, start, sheet.rowCount, colCount);
+
+  for (const note of table.notes ?? []) {
+    const noteRow = sheet.addRow([note]);
+    sheet.mergeCells(noteRow.number, 1, noteRow.number, colCount);
+    noteRow.font = { bold: true, size: 9 };
+    noteRow.alignment = { wrapText: true };
+    noteRow.getCell(1).fill = solidFill(XL.headerGrey);
+  }
+  sheet.addRow([]);
+}
+
+/** The General Information sheet is identical in shape across every OSS return. */
+export function buildGeneralInfoSheet(wb: ExcelJS.Workbook, rows: ReturnGeneralInfoRow[]): void {
+  const sheet = wb.addWorksheet('General Information');
+  sheet.columns = [
+    { width: 26 },
+    { width: 58 }
+  ];
+  addBanner(sheet, 'General Information', 'B');
+
+  const first = sheet.rowCount + 1;
+  for (const item of rows) {
+    const row = sheet.addRow([item.label, item.value]);
+    row.getCell(1).fill = solidFill(XL.keyCell);
+    // The workbook tints the audit flag yellow and leaves unfilled cells grey.
+    const fill = item.label === 'Audit Flag' ? XL.auditYellow : item.value ? XL.derivedBlue : XL.headerGrey;
+    row.getCell(2).fill = solidFill(fill);
+  }
+  boxAllCells(sheet, first, sheet.rowCount, 2);
+}
+
+/** The Signatory sheet is likewise identical across returns. */
+export function buildSignatorySheet(
+  wb: ExcelJS.Workbook,
+  signatories: ReturnSignatory[],
+  sheetName = 'Signatory'
+): void {
+  const sheet = wb.addWorksheet(sheetName);
+  sheet.columns = [
+    { width: 44 },
+    { width: 24 }
+  ];
+  addBanner(sheet, sheetName, 'B');
+
+  for (const person of signatories) {
+    const start = sheet.rowCount + 1;
+    const head = sheet.addRow([person.heading, '']);
+    head.font = { bold: true };
+    head.alignment = { horizontal: 'center' };
+    head.getCell(1).fill = solidFill(XL.keyCell);
+
+    for (const f of SIGNATORY_FIELDS) {
+      const row = sheet.addRow([person[f.key], f.caption]);
+      row.getCell(2).font = { bold: true };
+      row.getCell(2).alignment = { horizontal: 'center' };
+      row.getCell(2).fill = solidFill(XL.keyCell);
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 2);
+    sheet.addRow([]);
+  }
+}
+
+/** Serialises the workbook and triggers a browser download. */
+export async function downloadWorkbook(wb: ExcelJS.Workbook, filename: string): Promise<void> {
+  const buffer = await wb.xlsx.writeBuffer();
+  const blob = new Blob([buffer], {
+    type: 'application/vnd.openxmlformats-officedocument.spreadsheetml.sheet'
+  });
+  const url = URL.createObjectURL(blob);
+  const a = document.createElement('a');
+  a.href = url;
+  a.download = filename;
+  document.body.appendChild(a);
+  a.click();
+  document.body.removeChild(a);
+  URL.revokeObjectURL(url);
+}
+
+export function newWorkbook(): ExcelJS.Workbook {
+  const wb = new ExcelJS.Workbook();
+  wb.creator = 'CBSNexora';
+  wb.created = new Date();
+  return wb;
+}

src/app/rbi-circulars/oss1-ral/oss1-ral-data.ts

@@ -0,0 +1,431 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+/**
+ * OSS 1 — Return on Assets and Liabilities (RAL), return code R070.
+ *
+ * Mirrors the RBI CIMS "Form RAL_CIMS Template1 OSS 1" workbook sheet-for-sheet:
+ *   General Information / Assets & Liabilities / Annexure 1 / Annexure 2 / Signatory
+ *
+ * All monetary values are Rs in Thousands, exactly as the return prescribes.
+ * A `null` value means the source return leaves that cell blank — blank and zero
+ * are different to RBI, so they must not be collapsed into one another.
+ */
+
+import { OSS_BANK, OSS_SIGNATORIES, ReturnGeneralInfoRow, ReturnLine, ReturnSignatory } from '../oss-return.model';
+
+/** One labelled row of the return. */
+export type RalLine = ReturnLine;
+
+export interface RalTopDeposit {
+  srNo: number;
+  institution: string;
+  amount: number | null;
+  rateOfInterest: number | null;
+  dateOfReceipt: string;
+  days: number | null;
+  months: number | null;
+  years: number | null;
+}
+
+export interface RalAgeingRow {
+  period: string;
+  noOfDebitEntries: number | null;
+  amtOfDebitEntries: number | null;
+  noOfCreditEntries: number | null;
+  amtOfCreditEntries: number | null;
+}
+
+export interface RalUnsecuredGuarantee {
+  srNo: number;
+  borrower: string;
+  beneficiary: string;
+  amountOutstanding: number | null;
+}
+
+export interface RalSundryDebtor {
+  srNo: number;
+  dueFromName: string;
+  amountDue: number | null;
+  provisionMade: number | null;
+}
+
+export type RalSignatory = ReturnSignatory;
+
+/**
+ * Sheet 1 — General Information.
+ * Return Name / Return Code are fixed by RBI; everything else is this bank's own
+ * identity and the quarter being reported.
+ */
+export const RAL_GENERAL_INFO: ReturnGeneralInfoRow[] = [
+  { label: 'Return Name', value: 'Return on Assets and Liabilities (RAL)' },
+  { label: 'Return Code', value: 'R070' },
+  { label: 'Bank Name', value: OSS_BANK.name },
+  { label: 'Bank Code', value: OSS_BANK.bankCode },
+  { label: 'RO Name', value: OSS_BANK.roName },
+  { label: 'Reporting Frequency', value: OSS_BANK.reportingFrequency },
+  { label: 'Quarter End Date', value: OSS_BANK.quarterEndDate },
+  { label: 'Audit Flag', value: OSS_BANK.auditFlag },
+  { label: 'Date of Audit', value: OSS_BANK.dateOfAudit },
+  { label: 'Return Version', value: OSS_BANK.returnVersion },
+  { label: 'Start Date', value: OSS_BANK.startDate }
+];
+
+/** Sheet 2 — Assets & Liabilities :: Liabilities */
+export const RAL_LIABILITIES: RalLine[] = [
+  { label: '1. Paid-up Capital', level: 0, value: 27278, total: true },
+  { label: 'i. Individuals', level: 1, value: 27278 },
+  { label: 'ii. State Government', level: 1, value: null },
+  { label: 'iii. Others', level: 1, value: null },
+
+  { label: '2. Reserve Fund and other Reserves', level: 0, value: 60863, total: true },
+  { label: 'i. Statutory Reserve Fund', level: 1, value: 31149 },
+  { label: 'ii. Building Fund', level: 1, value: 13642 },
+  { label: 'iii. Dividend Equalization Fund', level: 1, value: 36 },
+  { label: 'iv. Revaluation Reserve', level: 1, value: null },
+  { label: 'v. Provision for Standard Assets', level: 1, value: 3750 },
+  { label: 'vi. General Provisions (other than provision for standard advances)', level: 1, value: 282 },
+  {
+    label: 'vii. Other Funds and Reserves not in the nature of outside liability-(Refer Annexure I)',
+    level: 1,
+    value: 12004
+  },
+
+  { label: '3. Profit (+) / Loss (-)', level: 0, value: 10397, total: true },
+  { label: 'i. Surplus Unallocated and Carried over from Previous years', level: 1, value: 5592 },
+  { label: 'ii. Accumulated Losses of Previous years', level: 1, value: null },
+  { label: 'iii. Operating Surplus in Current year', level: 1, value: 4805 },
+  { label: 'iv. Operating Deficit in Current year', level: 1, value: null },
+
+  { label: '4. Total Capital And Reserves', level: 0, value: 98538, total: true },
+  { label: '5. Subordinated Debt (Tier II Capital) #', level: 0, value: null },
+
+  { label: '6. Deposits and other Accounts', level: 0, value: 634309, total: true },
+  { label: 'Customer Deposits -', level: 1, value: 634309, total: true },
+  { label: 'Total No of Depositors', level: 1, value: 8156, total: true, count: true },
+  { label: 'A. Resident Deposits', level: 1, value: 634309, total: true },
+  {
+    label:
+      'i. Term Deposits (including recurring deposits, cash certificates, staff provident funds,security deposits and matured term deposits)',
+    level: 2,
+    value: 406601
+  },
+  { label: 'No. of Term Depositors', level: 2, value: 3462, count: true },
+  { label: 'ii. Savings Bank Deposits', level: 2, value: 208116 },
+  { label: 'No of Savings Depositors', level: 2, value: 4455, count: true },
+  { label: 'iii. Current Deposits', level: 2, value: 19592 },
+  { label: 'No of Current Depositors', level: 2, value: 239, count: true },
+  { label: 'B. Non Resident Deposits', level: 1, value: 0, total: true },
+  { label: '1. NRI Deposits (Other than deposits in NRO Accounts)', level: 2, value: 0, total: true },
+  { label: 'i. FCNR Deposits', level: 2, value: null },
+  { label: 'No of FCNR Depositors', level: 2, value: null, count: true },
+  { label: 'ii. NRE Deposits', level: 2, value: null },
+  { label: 'No of NRE Depositors', level: 2, value: null, count: true },
+  { label: '2. NRO Deposits', level: 2, value: null, total: true },
+  { label: 'No of NRO Depositors', level: 2, value: null, count: true },
+  { label: 'C. Deposit of Banks', level: 1, value: 0, total: true },
+  { label: 'i. Commercial Banks', level: 2, value: null },
+  { label: 'ii. Scheduled Cooperative Banks', level: 2, value: null },
+  { label: 'iii. Other Cooperative Banks', level: 2, value: null },
+
+  { label: '7. Borrowings from', level: 0, value: 0, total: true },
+  { label: 'i. RBI / NABARD / SIDBI / NHB', level: 1, value: null },
+  { label: 'ii. State/Central Coop. Bank of the State/ District', level: 1, value: 0, total: true },
+  { label: 'a. Short-term loans', level: 2, value: null },
+  { label: 'b. Medium-term loans', level: 2, value: null },
+  { label: 'c. Cash credits and overdrafts', level: 2, value: null },
+  { label: 'iii. Other banks (exclude borrowings from call money market)', level: 1, value: null },
+  { label: 'iv. Call money market', level: 1, value: null },
+  { label: 'v. Long Term Deposits', level: 1, value: null },
+  { label: 'vi. Others', level: 1, value: null },
+
+  { label: '8. Bills for collection being bills receivable as per contra', level: 0, value: null },
+  { label: '9. Branch Adjustments *', level: 0, value: null },
+  { label: '10. Overdue Interest Reserve', level: 0, value: 32096 },
+
+  { label: '11. Interest Payable on', level: 0, value: 731, total: true },
+  { label: 'i. Deposits', level: 1, value: 731 },
+  { label: 'ii. Borrowings', level: 1, value: null },
+
+  {
+    label:
+      '12. Risk Provisions Other than netted off assets (BDDR, Spl BDDR, Depreciation on fixed assets etc.,)',
+    level: 0,
+    value: 39440,
+    total: true
+  },
+  { label: 'i. For investments (Investment Depreciation Reserve)', level: 1, value: 3750 },
+  { label: 'ii. BDDR, Spl BDDR', level: 1, value: 24341 },
+  { label: 'iii. Depreciation on fixed assets', level: 1, value: null },
+  { label: 'iv. For other impaired assets', level: 1, value: 11349 },
+  { label: 'v. For contingent / non-funded exposures', level: 1, value: null },
+
+  { label: '13. Other Liabilities', level: 0, value: 5806, total: true },
+  { label: 'i. Bills payable', level: 1, value: 291 },
+  { label: 'ii. Unclaimed dividends', level: 1, value: null },
+  { label: 'iii.Provident fund payable to Regional Provident Fund Commissioner', level: 1, value: null },
+  { label: 'iv.Others', level: 1, value: 5515 },
+
+  { label: '14. Total Outside Liabilities', level: 0, value: 712382, total: true },
+  { label: '15. Total Liabilities', level: 0, value: 810920, total: true },
+
+  { label: '16. Contingent Liabilities', level: 0, value: 2638, total: true },
+  { label: 'i. Claims against the bank not acknowledged as debt', level: 1, value: null },
+  { label: 'ii. Liabilities for partly paid investments', level: 1, value: null },
+  { label: 'iii. Letter of Credit Documentary', level: 1, value: null },
+  { label: 'iv. Guarantees - Financial', level: 1, value: null },
+  { label: 'v. Guarantees- Others (Indemnity/ Tender/ Bid Bonds)', level: 1, value: null },
+  { label: 'vi. Sale and Repurchase Agreement /Asset sales with recourse', level: 1, value: null },
+  { label: 'vii. Liability on account of outstanding forward exchange contracts', level: 1, value: null },
+  { label: 'viii. Acceptances, endorsements and other obligations', level: 1, value: null },
+  { label: 'ix. Others', level: 1, value: 2638 }
+];
+
+/** Sheet 2 — Assets & Liabilities :: Assets */
+export const RAL_ASSETS: RalLine[] = [
+  { label: '1. Cash in Hand', level: 0, value: 9996 },
+
+  { label: '2. I. Due from Banks', level: 0, value: 57600, total: true },
+  { label: 'A. Balances with Banks', level: 1, value: 57600, total: true },
+  { label: 'i. State/ Central Cooperative Bank of the State/District concerned in', level: 2, value: 32268, total: true },
+  { label: 'a. Current', level: 2, value: 5980 },
+  { label: 'b. Savings', level: 2, value: null },
+  { label: 'c. Fixed', level: 2, value: 26288 },
+  { label: 'ii. RBI :', level: 2, value: 0, total: true },
+  { label: 'a. Current', level: 2, value: null },
+  { label: 'b. Others', level: 2, value: null },
+  { label: 'iii. SBI and other notified banks :', level: 2, value: 25332, total: true },
+  { label: 'a. Current', level: 2, value: 13667 },
+  { label: 'b. Savings', level: 2, value: null },
+  { label: 'c. Fixed', level: 2, value: 11665 },
+  { label: 'B. Loans and Advances to Banks (including bills)', level: 1, value: 0, total: true },
+  { label: 'i. Call and Short Notice Money to Cooperative Banks', level: 2, value: null },
+  { label: 'ii. Call and Short Notice Money to Other Banks', level: 2, value: null },
+  { label: 'iii. Loans and Advances to Scheduled Cooperative Banks', level: 2, value: null },
+  { label: 'iv.Loans and advances to Non scheduled Cooperative Banks', level: 2, value: null },
+  { label: 'v. Loans and Advances to Other Banks', level: 2, value: null },
+
+  {
+    label: '2. II. Due from Other institutions (including post office / treasuries / others)',
+    level: 0,
+    value: 77353,
+    total: true
+  },
+  { label: 'a. Current', level: 1, value: 9954 },
+  { label: 'b. Fixed', level: 1, value: 67399 },
+  { label: 'c. Others', level: 1, value: null },
+
+  { label: '3. Investments', level: 0, value: 234297, total: true },
+  {
+    label: 'A. SLR Investments in Government and Other Approved Central and State Govt Securities',
+    level: 1,
+    value: 211734,
+    total: true
+  },
+  { label: 'i. GOI T. Bills', level: 2, value: null },
+  { label: 'ii. GOI (dated) Securities', level: 2, value: 63839 },
+  { label: 'iii. State Government Securities', level: 2, value: 147895 },
+  {
+    label: 'iv. Other Trustee/approved securities including Land Development Bank debentures',
+    level: 2,
+    value: null
+  },
+  { label: 'B. Non - SLR Investments', level: 1, value: 22563, total: true },
+  { label: 'B1. Other Debt Securities', level: 2, value: 0, total: true },
+  { label: 'i. Other State Government Securities', level: 2, value: null },
+  { label: 'ii. Bonds of PSUs / All India Financial Institutions', level: 2, value: null },
+  { label: 'B2. Equities / Units of Mutual Funds', level: 2, value: 63, total: true },
+  { label: 'i. Shares in Cooperative Institutions', level: 2, value: 63 },
+  { label: 'ii. Shares of All India Financial Institutions', level: 2, value: null },
+  { label: 'iii. Units of Mutual Funds (UTI,etc)', level: 2, value: null },
+  { label: 'B3. Investment in Subsidiaries / Equity Participations', level: 2, value: null },
+  { label: 'B4. Other Investments', level: 2, value: 22500 },
+
+  { label: '4. Loans and Advances', level: 0, value: 391288, total: true },
+  { label: 'A. Gross Loans and Advances: (Other than banks)', level: 1, value: 391288, total: true },
+  { label: 'Total No of Borrowers', level: 1, value: 363, total: true, count: true },
+  { label: 'i. Short term loans', level: 2, value: 125082, total: true },
+  { label: 'No of Borrowers', level: 2, value: 137, count: true },
+  { label: 'a. Secured', level: 2, value: 125082 },
+  { label: 'b. Unsecured', level: 2, value: null },
+  { label: 'ii. Cash credits and overdrafts', level: 2, value: 166614, total: true },
+  { label: 'No of Borrowers', level: 2, value: 140, count: true },
+  { label: 'a. Secured', level: 2, value: 166614 },
+  { label: 'b. Unsecured', level: 2, value: null },
+  { label: 'iii. Medium - term loans', level: 2, value: 70236, total: true },
+  { label: 'No of Borrowers', level: 2, value: 66, count: true },
+  { label: 'a. Secured', level: 2, value: 70070 },
+  { label: 'b. Unsecured', level: 2, value: 166 },
+  { label: 'iv. Long - term loans', level: 2, value: 29356, total: true },
+  { label: 'No of Borrowers', level: 2, value: 20, count: true },
+  { label: 'a. Secured', level: 2, value: 29356 },
+  { label: 'b. Unsecured', level: 2, value: null },
+  { label: 'v. Bills/hundies purchased/discounted', level: 2, value: 0, total: true },
+  { label: 'No of Borrowers', level: 2, value: null, count: true },
+  { label: 'a. Documentary', level: 2, value: null },
+  { label: 'b. Clean', level: 2, value: null },
+  { label: 'B. Netting items on Loans and Advances', level: 1, value: 0, total: true },
+  { label: 'i. Unrealised Interest in Suspense', level: 2, value: null },
+  { label: 'ii. Credit Recoveries in Suspense', level: 2, value: null },
+  { label: 'iii. Provisions for Credit Losses ( funded credits)', level: 2, value: null },
+  { label: 'C. Loans and Advances (Net)', level: 1, value: 391288, total: true },
+
+  { label: '5. Interest Receivable on', level: 0, value: 33541, total: true },
+  { label: 'i. Investments', level: 1, value: 1445 },
+  { label: 'ii.Loans and Advances', level: 1, value: 32096 },
+  { label: 'Of 5 (ii) above, overdues', level: 1, value: 32096 },
+
+  { label: '6. Bills Receivable being bills for collection as per contra', level: 0, value: null },
+  { label: '7. Premises (less depreciation)', level: 0, value: 3185 },
+  { label: '8. Furniture and Fixtures (less depreciation)', level: 0, value: 1763 },
+  { label: '9. Branch Adjustments **', level: 0, value: null },
+
+  { label: '10. Other Assets', level: 0, value: 1897, total: true },
+  { label: 'i. Advance Tax Paid and TDS (net)', level: 1, value: null },
+  { label: 'ii. Amounts due from RBI', level: 1, value: null },
+  { label: 'iii. Sundry Debtors', level: 1, value: null },
+  { label: 'iv. Intangible Assets', level: 1, value: null },
+  { label: 'v. All Other', level: 1, value: 1897 },
+
+  { label: '11. Non-banking Assets acquired in satisfaction of claims', level: 0, value: null },
+  { label: '12. Total Assets (1 to 11)', level: 0, value: 810920, total: true }
+];
+
+/** Sheet 2 — Memo block */
+export const RAL_MEMO: RalLine[] = [
+  { label: '1.Capital Infusion during Apr to Date', level: 0, value: 0, total: true },
+  { label: '1.1 Tier 1 Capital Raised during April to Date', level: 1, value: null },
+  { label: '1.2 Tier 2 Capital Raised during April to Date', level: 1, value: null },
+  { label: '2. Capital Instruments due for redemption in next twelve months', level: 0, value: null }
+];
+
+export const RAL_BALANCE_SHEET_NOTES: string[] = [
+  'Note : * To be furnished as per the books of the bank.',
+  'Note : ** Branch adjustments: Net position to be shown as an item of liability / assets, as the case may be.',
+  'Note: # Capital raised by way of RCPS / RNCPS / PNCPS to be reported under this item'
+];
+
+/** Sheet 3 — Annexure 1 :: 1. Break-up of Other Funds and Reserves */
+export const RAL_OTHER_FUNDS: RalLine[] = [
+  { label: 'i. Gratuity Fund', level: 1, value: null },
+  { label: 'ii. Staff Welfare Fund', level: 1, value: 1310 },
+  { label: 'iii. Silver Jubilee Fund', level: 1, value: null },
+  { label: 'iv. Development Fund', level: 1, value: 36 },
+  { label: 'v. Charity Fund', level: 1, value: 1718 },
+  { label: 'vi. Any Other Fund/ Disclosed reserves', level: 1, value: 8940 },
+  {
+    label:
+      'vii. Undisclosed Reserves created out of PAT and included in B/S under heads like other liabilities and provisions',
+    level: 1,
+    value: null
+  },
+  { label: 'Total', level: 0, value: 12004, total: true }
+];
+
+/** Sheet 3 — Annexure 1 :: 2. Top 20 deposits from other banks / institutions */
+export const RAL_TOP_20_DEPOSITS: RalTopDeposit[] = Array.from(
+  { length: 20 },
+  (_, i): RalTopDeposit => ({
+    srNo: i + 1,
+    institution: '',
+    amount: null,
+    rateOfInterest: null,
+    dateOfReceipt: '',
+    days: null,
+    months: null,
+    years: null
+  })
+);
+
+/** Column captions shared by the two age-wise analyses in Annexure 1. */
+export const RAL_AGEING_HEADERS: string[] = [
+  'Time period',
+  'No. of debit entries',
+  'Amt. of debit entries',
+  'No. of credit entries',
+  'Amt. of credit entries'
+];
+
+/** Sheet 3 — Annexure 1 :: 3. Age-wise Inter Branch Adjustment Account */
+export const RAL_INTER_BRANCH_AGEING: RalAgeingRow[] = [
+  { period: '3 months to 6 months', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Above 6 months to 1 year', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Above 1 year to 2 years', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Above 2 years', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Total', noOfDebitEntries: 0, amtOfDebitEntries: 0, noOfCreditEntries: 0, amtOfCreditEntries: 0 }
+];
+
+/** Sheet 3 — Annexure 1 :: 4. Age-wise Inter Bank Reconciliation Account */
+export const RAL_INTER_BANK_AGEING: RalAgeingRow[] = [
+  { period: '3 months to 6 months', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Above 6 months to 1 year', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Above 1 year to 2 years', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Above 2 years', noOfDebitEntries: null, amtOfDebitEntries: null, noOfCreditEntries: null, amtOfCreditEntries: null },
+  { period: 'Total', noOfDebitEntries: 0, amtOfDebitEntries: 0, noOfCreditEntries: 0, amtOfCreditEntries: 0 }
+];
+
+/** Sheet 3 — Annexure 1 :: 5. Unsecured guarantees issued by the bank */
+export const RAL_UNSECURED_GUARANTEES: RalUnsecuredGuarantee[] = [
+  { srNo: 1, borrower: '', beneficiary: '', amountOutstanding: null }
+];
+export const RAL_UNSECURED_GUARANTEES_TOTAL = 0;
+
+/** Sheet 4 — Annexure 2 :: Sundry Debtors ageing buckets */
+export const RAL_SUNDRY_DEBTORS: { title: string; subtitle: string; rows: RalSundryDebtor[] }[] = [
+  {
+    title: 'Sundry Debtors Account -1',
+    subtitle: 'Long Outstanding Large Amounts - Outstanding for over 6 months but less than 1 year*',
+    rows: [{ srNo: 1, dueFromName: '', amountDue: null, provisionMade: null }]
+  },
+  {
+    title: 'Sundry Debtors Account -2',
+    subtitle: 'Long Outstanding Large Amounts - Outstanding for over 1 year but less than 3 years*',
+    rows: [{ srNo: 1, dueFromName: '', amountDue: null, provisionMade: null }]
+  },
+  {
+    title: 'Sundry Debtors Account -3',
+    subtitle: 'Long Outstanding Large Amounts - Outstanding for over 3 years*',
+    rows: [{ srNo: 1, dueFromName: '', amountDue: null, provisionMade: null }]
+  }
+];
+
+export const RAL_SUNDRY_DEBTORS_NOTE =
+  '* Large Amounts: Rs. 2 lakhs for banks having total assets of Rs. 100 lakhs and over Rs. 50,000 for other banks';
+
+/** Sheet 4 — Annexure 2 :: Details of Depositors & Borrowers */
+export const RAL_DEPOSITORS_BORROWERS: RalLine[] = [
+  { label: '1.Total No of Depositors', level: 0, value: 8156, total: true, count: true },
+  { label: 'Total Customer Deposits', level: 0, value: 634309, total: true },
+  { label: 'a. i) Of which Total No. of Depositors with Deposits less than Rs. 1 Lakh', level: 1, value: 6568, count: true },
+  { label: 'ii) Of which total Deposit Amount', level: 1, value: 109992 },
+  { label: 'b. i) Of which Total No. of Depositors with Deposits Between Rs 1 Lakh to Rs. 2 Lakh', level: 1, value: 739, count: true },
+  { label: 'ii) Of which total Deposit Amount', level: 1, value: 102475 },
+  { label: 'c. i) Of which Total No. of Depositors with Deposits Between Rs. 2 Lakh to Rs 5 Lakh', level: 1, value: 580, count: true },
+  { label: 'ii) Of which total Deposit Amount', level: 1, value: 176820 },
+
+  { label: '2.Total No of Borrowers', level: 0, value: 363, total: true, count: true },
+  { label: 'Total Loans and Advances (Other than Banks)', level: 0, value: 391288, total: true },
+  { label: 'a. i) Of which Total No. of Borrowers with Loans and Advances less than Rs. 1 Lakh', level: 1, value: 55, count: true },
+  { label: 'ii) Of which total Loans and Advances Amount', level: 1, value: 2061 },
+  { label: 'b. i) Of which Total No. of Borrowers with Loans and Advances Between Rs 1 Lakh to Rs. 2 Lakh', level: 1, value: 18, count: true },
+  { label: 'ii) Of which total Loans and Advances Amount', level: 1, value: 2837 },
+  { label: 'c. i) Of which Total No. of Borrowers with Loans and Advances Between Rs. 2 Lakh to Rs 5 Lakh', level: 1, value: 55, count: true },
+  { label: 'ii) Of which total Loans and Advances Amount', level: 1, value: 21260 }
+];
+
+/** Sheet 4 — Annexure 2 :: Complaints Received from public */
+export const RAL_COMPLAINTS: RalLine[] = [
+  { label: 'a) No. Of complaints outstanding at the beginning of the quarter', level: 1, value: 0, count: true },
+  { label: 'b) No. Of complaints received during the quarter', level: 1, value: 0, count: true },
+  { label: 'c) No. of complaints addressed during the quarter', level: 1, value: 0, count: true },
+  { label: 'd) No. of complaints outstanding at the end of the quarter', level: 1, value: 0, count: true },
+  { label: 'e) No. of complaints outstanding for over 2 quarters', level: 1, value: 0, count: true }
+];
+
+/** Sheet 5 — Signatory. Shared across returns so OSS 1 and OSS 2 always agree. */
+export const RAL_SIGNATORIES: RalSignatory[] = OSS_SIGNATORIES;

src/app/rbi-circulars/oss1-ral/oss1-ral.component.html

@@ -0,0 +1,422 @@
+<!--
+  Copyright since 2025 Mifos Initiative
+
+  This Source Code Form is subject to the terms of the Mozilla Public
+  License, v. 2.0. If a copy of the MPL was not distributed with this
+  file, You can obtain one at http://mozilla.org/MPL/2.0/.
+-->
+
+<div class="oss-root">
+  <!-- HEADER -->
+  <div class="oss-head">
+    <div class="oss-head-left">
+      <fa-icon icon="university" class="oss-head-ic"></fa-icon>
+      <div>
+        <h2 class="oss-head-t">OSS 1 — {{ returnName }}</h2>
+        <div class="oss-head-s">
+          {{ bankName }} &middot; Bank Code <strong>{{ bankCode }}</strong> &middot; Return Code
+          <strong>{{ returnCode }}</strong> &middot; Quarter ending <strong>{{ quarterEndDate }}</strong>
+        </div>
+      </div>
+    </div>
+    <div class="oss-head-right">
+      <span class="oss-audit-pill">{{ auditFlag }}</span>
+      <button class="oss-btn oss-btn-xls" [disabled]="generating" (click)="generateExcel()">
+        <fa-icon icon="file-csv"></fa-icon>
+        {{ generating ? 'Generating…' : 'Generate Excel' }}
+      </button>
+    </div>
+  </div>
+
+  <!-- BALANCE CHECK -->
+  <div class="oss-balance" [class.oss-balance--bad]="!isBalanced">
+    <fa-icon [icon]="isBalanced ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+    <span>
+      Total Liabilities <strong>&#8377;{{ totalLiabilities | number: '1.2-2' }}</strong> &middot; Total Assets
+      <strong>&#8377;{{ totalAssets | number: '1.2-2' }}</strong> (Rs in Thousands) —
+      {{ isBalanced ? 'balance sheet tallies' : 'MISMATCH — resolve before filing with RBI' }}
+    </span>
+  </div>
+
+  <!-- TABS -->
+  <div class="oss-tabs">
+    <button class="oss-tab" [class.active]="activeTab === 'general'" (click)="showTab('general')">
+      <fa-icon icon="info-circle"></fa-icon> General Information
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'balance-sheet'" (click)="showTab('balance-sheet')">
+      <fa-icon icon="university"></fa-icon> Assets &amp; Liabilities
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'annexure1'" (click)="showTab('annexure1')">
+      <fa-icon icon="file-alt"></fa-icon> Annexure 1
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'annexure2'" (click)="showTab('annexure2')">
+      <fa-icon icon="file-alt"></fa-icon> Annexure 2
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'signatory'" (click)="showTab('signatory')">
+      <fa-icon icon="check-circle"></fa-icon> Signatory
+    </button>
+  </div>
+
+  <!-- GENERAL INFORMATION -->
+  @if (activeTab === 'general') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">General Information</div>
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl oss-tbl--kv">
+          <tbody>
+            @for (item of generalInfo; track item.label) {
+              <tr>
+                <th>{{ item.label }}</th>
+                <td [class.filled]="item.value" [class.audit]="item.label === 'Audit Flag'">{{ item.value }}</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ASSETS & LIABILITIES -->
+  @if (activeTab === 'balance-sheet') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Assets &amp; Liabilities</div>
+
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>Liabilities</th>
+              <th class="ta-r">Rs in Thousands</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (line of liabilities; track $index) {
+              <tr [class.total-row]="line.total">
+                <td [class]="'lvl-' + line.level">{{ line.label }}</td>
+                <td class="ta-r mono" [class.derived]="line.total">
+                  {{ line.value === null ? '' : (line.value | number: line.count ? '1.0-0' : '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>Assets</th>
+              <th class="ta-r">Rs in Thousands</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (line of assets; track $index) {
+              <tr [class.total-row]="line.total">
+                <td [class]="'lvl-' + line.level">{{ line.label }}</td>
+                <td class="ta-r mono" [class.derived]="line.total">
+                  {{ line.value === null ? '' : (line.value | number: line.count ? '1.0-0' : '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-notes">
+        @for (note of balanceSheetNotes; track note) {
+          <div class="oss-note-line">{{ note }}</div>
+        }
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>Memo</th>
+              <th class="ta-r">Rs in Thousands</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (line of memo; track $index) {
+              <tr [class.total-row]="line.total">
+                <td [class]="'lvl-' + line.level">{{ line.label }}</td>
+                <td class="ta-r mono" [class.derived]="line.total">
+                  {{ line.value === null ? '' : (line.value | number: '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ANNEXURE 1 -->
+  @if (activeTab === 'annexure1') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Annexure 1</div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">1. Break-up of Other Funds and Reserves &mdash; Rs in Thousands</div>
+        <table class="oss-tbl">
+          <tbody>
+            @for (line of otherFunds; track line.label) {
+              <tr [class.total-row]="line.total">
+                <td>{{ line.label }}</td>
+                <td class="ta-r mono" [class.derived]="line.total">
+                  {{ line.value === null ? '' : (line.value | number: '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">
+          2. Particulars of top 20 deposits accepted from other banks / and institutions as on the date of review
+        </div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th class="ta-c">Sr. No</th>
+              <th>Name of Bank / Institution</th>
+              <th class="ta-r">Amount of deposit</th>
+              <th class="ta-r">Rate of interest (%)</th>
+              <th>Date of receipt</th>
+              <th class="ta-c">Days</th>
+              <th class="ta-c">Months</th>
+              <th class="ta-c">Years</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (d of topDeposits; track d.srNo) {
+              <tr>
+                <td class="ta-c">{{ d.srNo }}</td>
+                <td>{{ d.institution }}</td>
+                <td class="ta-r mono">{{ d.amount === null ? '' : (d.amount | number: '1.2-2') }}</td>
+                <td class="ta-r mono">{{ d.rateOfInterest }}</td>
+                <td>{{ d.dateOfReceipt }}</td>
+                <td class="ta-c mono">{{ d.days }}</td>
+                <td class="ta-c mono">{{ d.months }}</td>
+                <td class="ta-c mono">{{ d.years }}</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">
+          3. Age-wise analysis of Inter Branch Adjustment Account &mdash; Position as on: {{ quarterEndDate }}
+        </div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              @for (h of ageingHeaders; track h) {
+                <th [class.ta-r]="!$first">{{ h }}</th>
+              }
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of interBranchAgeing; track r.period) {
+              <tr [class.total-row]="r.period === 'Total'">
+                <td>{{ r.period }}</td>
+                <td class="ta-r mono">{{ r.noOfDebitEntries }}</td>
+                <td class="ta-r mono">
+                  {{ r.amtOfDebitEntries === null ? '' : (r.amtOfDebitEntries | number: '1.2-2') }}
+                </td>
+                <td class="ta-r mono">{{ r.noOfCreditEntries }}</td>
+                <td class="ta-r mono">
+                  {{ r.amtOfCreditEntries === null ? '' : (r.amtOfCreditEntries | number: '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">
+          4. Age-wise analysis of Inter Bank Reconciliation Account &mdash; Position as on: {{ quarterEndDate }}
+        </div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              @for (h of ageingHeaders; track h) {
+                <th [class.ta-r]="!$first">{{ h }}</th>
+              }
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of interBankAgeing; track r.period) {
+              <tr [class.total-row]="r.period === 'Total'">
+                <td>{{ r.period }}</td>
+                <td class="ta-r mono">{{ r.noOfDebitEntries }}</td>
+                <td class="ta-r mono">
+                  {{ r.amtOfDebitEntries === null ? '' : (r.amtOfDebitEntries | number: '1.2-2') }}
+                </td>
+                <td class="ta-r mono">{{ r.noOfCreditEntries }}</td>
+                <td class="ta-r mono">
+                  {{ r.amtOfCreditEntries === null ? '' : (r.amtOfCreditEntries | number: '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">5. Unsecured guarantees issued by the bank</div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th class="ta-c">Sr. No</th>
+              <th>Name of Borrower</th>
+              <th>Name of Beneficiary</th>
+              <th class="ta-r">Amount Outstanding as on: {{ quarterEndDate }}</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (g of unsecuredGuarantees; track g.srNo) {
+              <tr>
+                <td class="ta-c">{{ g.srNo }}</td>
+                <td>{{ g.borrower }}</td>
+                <td>{{ g.beneficiary }}</td>
+                <td class="ta-r mono">
+                  {{ g.amountOutstanding === null ? '' : (g.amountOutstanding | number: '1.2-2') }}
+                </td>
+              </tr>
+            }
+            <tr class="total-row">
+              <td colspan="3">Total</td>
+              <td class="ta-r mono derived">{{ unsecuredGuaranteesTotal | number: '1.2-2' }}</td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+      <p class="oss-foot-note">
+        Note: * Give name if borrower/beneficiary is director/top management/related entity. Other guarantees may be
+        consolidated and reported against others.
+      </p>
+    </div>
+  }
+
+  <!-- ANNEXURE 2 -->
+  @if (activeTab === 'annexure2') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Annexure 2</div>
+
+      @for (block of sundryDebtors; track block.title) {
+        <div class="oss-tbl-wrap">
+          <div class="oss-tbl-h">{{ block.title }} &mdash; {{ block.subtitle }}</div>
+          <table class="oss-tbl">
+            <thead>
+              <tr>
+                <th class="ta-c">Sr. No</th>
+                <th>Due from Name</th>
+                <th class="ta-r">Amount due</th>
+                <th class="ta-r">Provision made</th>
+              </tr>
+            </thead>
+            <tbody>
+              @for (r of block.rows; track r.srNo) {
+                <tr>
+                  <td class="ta-c">{{ r.srNo }}</td>
+                  <td>{{ r.dueFromName }}</td>
+                  <td class="ta-r mono">{{ r.amountDue === null ? '' : (r.amountDue | number: '1.2-2') }}</td>
+                  <td class="ta-r mono">{{ r.provisionMade === null ? '' : (r.provisionMade | number: '1.2-2') }}</td>
+                </tr>
+              }
+            </tbody>
+          </table>
+        </div>
+      }
+      <p class="oss-foot-note">{{ sundryDebtorsNote }}</p>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">Details of Depositors &amp; Borrowers &mdash; Rs in Thousands</div>
+        <table class="oss-tbl">
+          <tbody>
+            @for (line of depositorsBorrowers; track $index) {
+              <tr [class.total-row]="line.total">
+                <td [class]="'lvl-' + line.level">{{ line.label }}</td>
+                <td class="ta-r mono" [class.derived]="line.total">
+                  {{ line.value === null ? '' : (line.value | number: line.count ? '1.0-0' : '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">Complaints Received from public</div>
+        <table class="oss-tbl">
+          <tbody>
+            @for (line of complaints; track line.label) {
+              <tr>
+                <td>{{ line.label }}</td>
+                <td class="ta-r mono">{{ line.value }}</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- SIGNATORY -->
+  @if (activeTab === 'signatory') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Signatory</div>
+      <div class="oss-sign-grid">
+        @for (p of signatories; track p.heading) {
+          <div class="oss-tbl-wrap">
+            <div class="oss-tbl-h">{{ p.heading }}</div>
+            <table class="oss-tbl oss-tbl--kv">
+              <tbody>
+                <tr>
+                  <td>{{ p.signature }}</td>
+                  <th>Signature</th>
+                </tr>
+                <tr>
+                  <td>{{ p.name }}</td>
+                  <th>Name</th>
+                </tr>
+                <tr>
+                  <td>{{ p.designation }}</td>
+                  <th>Designation</th>
+                </tr>
+                <tr>
+                  <td>{{ p.email }}</td>
+                  <th>e-mail ID</th>
+                </tr>
+                <tr>
+                  <td class="mono">{{ p.telephoneOffice }}</td>
+                  <th>Tele. No. (O)</th>
+                </tr>
+                <tr>
+                  <td class="mono">{{ p.telephoneResidence }}</td>
+                  <th>Tele. No. (R)</th>
+                </tr>
+                <tr>
+                  <td>{{ p.place }}</td>
+                  <th>Place</th>
+                </tr>
+                <tr>
+                  <td>{{ p.date }}</td>
+                  <th>Date</th>
+                </tr>
+              </tbody>
+            </table>
+          </div>
+        }
+      </div>
+    </div>
+  }
+
+  <!-- TOAST -->
+  <div class="oss-toast" [class.show]="toastVisible">{{ toastMsg }}</div>
+</div>

src/app/rbi-circulars/oss1-ral/oss1-ral.component.ts

@@ -0,0 +1,423 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { Component } from '@angular/core';
+import { FormsModule } from '@angular/forms';
+import { STANDALONE_SHARED_IMPORTS } from 'app/standalone-shared.module';
+import { FaIconComponent } from '@fortawesome/angular-fontawesome';
+import * as ExcelJS from 'exceljs';
+import {
+  addBanner,
+  addLineRows,
+  addSectionHeader,
+  boxAllCells,
+  buildGeneralInfoSheet,
+  buildSignatorySheet,
+  downloadWorkbook,
+  newWorkbook,
+  solidFill,
+  XL
+} from '../oss-workbook';
+import {
+  RAL_AGEING_HEADERS,
+  RAL_ASSETS,
+  RAL_BALANCE_SHEET_NOTES,
+  RAL_COMPLAINTS,
+  RAL_DEPOSITORS_BORROWERS,
+  RAL_GENERAL_INFO,
+  RAL_INTER_BANK_AGEING,
+  RAL_INTER_BRANCH_AGEING,
+  RAL_LIABILITIES,
+  RAL_MEMO,
+  RAL_OTHER_FUNDS,
+  RAL_SIGNATORIES,
+  RAL_SUNDRY_DEBTORS,
+  RAL_SUNDRY_DEBTORS_NOTE,
+  RAL_TOP_20_DEPOSITS,
+  RAL_UNSECURED_GUARANTEES,
+  RAL_UNSECURED_GUARANTEES_TOTAL
+} from './oss1-ral-data';
+
+type Oss1Tab = 'general' | 'balance-sheet' | 'annexure1' | 'annexure2' | 'signatory';
+
+@Component({
+  selector: 'mifosx-oss1-ral',
+  templateUrl: './oss1-ral.component.html',
+  styleUrls: ['../oss-return.scss'],
+  imports: [
+    ...STANDALONE_SHARED_IMPORTS,
+    FaIconComponent,
+    FormsModule
+  ]
+})
+export class Oss1RalComponent {
+  activeTab: Oss1Tab = 'general';
+
+  generalInfo = RAL_GENERAL_INFO;
+  liabilities = RAL_LIABILITIES;
+  assets = RAL_ASSETS;
+  memo = RAL_MEMO;
+  balanceSheetNotes = RAL_BALANCE_SHEET_NOTES;
+  otherFunds = RAL_OTHER_FUNDS;
+  topDeposits = RAL_TOP_20_DEPOSITS;
+  interBranchAgeing = RAL_INTER_BRANCH_AGEING;
+  interBankAgeing = RAL_INTER_BANK_AGEING;
+  ageingHeaders = RAL_AGEING_HEADERS;
+  unsecuredGuarantees = RAL_UNSECURED_GUARANTEES;
+  unsecuredGuaranteesTotal = RAL_UNSECURED_GUARANTEES_TOTAL;
+  sundryDebtors = RAL_SUNDRY_DEBTORS;
+  sundryDebtorsNote = RAL_SUNDRY_DEBTORS_NOTE;
+  depositorsBorrowers = RAL_DEPOSITORS_BORROWERS;
+  complaints = RAL_COMPLAINTS;
+  signatories = RAL_SIGNATORIES;
+
+  generating = false;
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: any;
+
+  showTab(tab: Oss1Tab): void {
+    this.activeTab = tab;
+  }
+
+  private info(label: string): string {
+    return this.generalInfo.find((g) => g.label === label)?.value ?? '';
+  }
+
+  get returnName(): string {
+    return this.info('Return Name');
+  }
+  get returnCode(): string {
+    return this.info('Return Code');
+  }
+  get bankName(): string {
+    return this.info('Bank Name');
+  }
+  get bankCode(): string {
+    return this.info('Bank Code');
+  }
+  get quarterEndDate(): string {
+    return this.info('Quarter End Date');
+  }
+  get auditFlag(): string {
+    return this.info('Audit Flag');
+  }
+
+  /** Total Liabilities must equal Total Assets — surfaced so a mismatch can't be filed unnoticed. */
+  get totalLiabilities(): number {
+    return this.liabilities.find((l) => l.label.startsWith('15.'))?.value ?? 0;
+  }
+  get totalAssets(): number {
+    return this.assets.find((a) => a.label.startsWith('12.'))?.value ?? 0;
+  }
+  get isBalanced(): boolean {
+    return this.totalLiabilities === this.totalAssets;
+  }
+
+  // ══════════════ Excel generation ══════════════
+
+  /** Rebuilds the RBI workbook: one sheet per section, original layout and styling. */
+  async generateExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const wb = newWorkbook();
+
+      buildGeneralInfoSheet(wb, this.generalInfo);
+      this.buildBalanceSheet(wb);
+      this.buildAnnexure1(wb);
+      this.buildAnnexure2(wb);
+      buildSignatorySheet(wb, this.signatories);
+
+      await downloadWorkbook(wb, `Form RAL_CIMS ${this.returnCode} OSS 1 - ${this.quarterEndDate}.xlsx`);
+      this.toast(`${this.returnCode} workbook generated for quarter ending ${this.quarterEndDate}`);
+    } catch {
+      this.toast('Could not generate the workbook — please retry');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  private buildBalanceSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Assets & Liabilities');
+    sheet.columns = [
+      { width: 78 },
+      { width: 20 }
+    ];
+    addBanner(sheet, 'Assets & Liabilities', 'B');
+
+    const first = sheet.rowCount + 1;
+    addSectionHeader(sheet, 'Liabilities', 'Rs in Thousands');
+    addLineRows(sheet, this.liabilities);
+
+    addSectionHeader(sheet, 'Assets', 'Rs in Thousands');
+    addLineRows(sheet, this.assets);
+    boxAllCells(sheet, first, sheet.rowCount, 2);
+
+    sheet.addRow([]);
+    const notesStart = sheet.rowCount + 1;
+    for (const note of this.balanceSheetNotes) {
+      const row = sheet.addRow([note]);
+      sheet.mergeCells(`A${row.number}:B${row.number}`);
+      row.font = { bold: true, size: 10 };
+      row.getCell(1).fill = solidFill(XL.headerGrey);
+    }
+    boxAllCells(sheet, notesStart, sheet.rowCount, 2);
+
+    sheet.addRow([]);
+    const memoStart = sheet.rowCount + 1;
+    addSectionHeader(sheet, 'Memo', 'Rs in Thousands');
+    addLineRows(sheet, this.memo);
+    boxAllCells(sheet, memoStart, sheet.rowCount, 2);
+
+    sheet.views = [{ state: 'frozen', ySplit: 3 }];
+  }
+
+  private buildAnnexure1(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Annexure 1');
+    sheet.columns = [
+      { width: 10 },
+      { width: 46 },
+      { width: 20 },
+      { width: 18 },
+      { width: 16 },
+      { width: 12 },
+      { width: 12 },
+      { width: 12 }
+    ];
+    addBanner(sheet, 'Annexure 1', 'H');
+
+    // 1. Break-up of Other Funds and Reserves
+    let start = sheet.rowCount + 1;
+    const fundsTitle = sheet.addRow(['1. Break-up of Other Funds and Reserves', '', 'Rs in Thousands']);
+    sheet.mergeCells(`A${fundsTitle.number}:B${fundsTitle.number}`);
+    fundsTitle.font = { bold: true };
+    fundsTitle.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+    for (const line of this.otherFunds) {
+      const row = sheet.addRow([line.label, '', line.value]);
+      sheet.mergeCells(`A${row.number}:B${row.number}`);
+      row.getCell(1).alignment = { wrapText: true, vertical: 'middle' };
+      row.getCell(3).numFmt = '#,##0.00';
+      if (line.total) {
+        row.font = { bold: true };
+        row.getCell(3).fill = solidFill(XL.derivedBlue);
+        row.getCell(1).alignment = { horizontal: 'center' };
+      }
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 3);
+    sheet.addRow([]);
+
+    // 2. Top 20 deposits from other banks / institutions
+    start = sheet.rowCount + 1;
+    const depTitle = sheet.addRow([
+      `2. Particulars of top 20 deposits accepted from other banks / and institutions as on the date of review`
+    ]);
+    sheet.mergeCells(`A${depTitle.number}:H${depTitle.number}`);
+    depTitle.font = { bold: true };
+    depTitle.getCell(1).fill = solidFill(XL.headerGrey);
+
+    const depHead = sheet.addRow([
+      'Sr. No',
+      'Name of Bank / Institution',
+      'Amount of deposit',
+      'Rate of interest (%)',
+      'Date of receipt',
+      'Period in Days',
+      'Period in Months',
+      'Period in Years'
+    ]);
+    depHead.font = { bold: true };
+    depHead.alignment = { wrapText: true, horizontal: 'center', vertical: 'middle' };
+    depHead.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+    for (const d of this.topDeposits) {
+      const row = sheet.addRow([
+        d.srNo,
+        d.institution,
+        d.amount,
+        d.rateOfInterest,
+        d.dateOfReceipt,
+        d.days,
+        d.months,
+        d.years
+      ]);
+      row.getCell(3).numFmt = '#,##0.00';
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 8);
+    sheet.addRow([]);
+
+    // 3 & 4 — ageing analyses
+    start = sheet.rowCount + 1;
+    this.addAgeingBlock(
+      sheet,
+      `3. Age-wise analysis of Inter Branch Adjustment Account - Position as on:${this.quarterEndDate}`,
+      this.interBranchAgeing
+    );
+    sheet.addRow([]);
+    this.addAgeingBlock(
+      sheet,
+      `4. Age-wise analysis of Inter Bank Reconciliation Account - Position as on:${this.quarterEndDate}`,
+      this.interBankAgeing
+    );
+    sheet.addRow([]);
+
+    // 5. Unsecured guarantees
+    start = sheet.rowCount + 1;
+    const gTitle = sheet.addRow(['5. Unsecured guarantees issued by the bank']);
+    sheet.mergeCells(`A${gTitle.number}:D${gTitle.number}`);
+    gTitle.font = { bold: true };
+    gTitle.getCell(1).fill = solidFill(XL.headerGrey);
+
+    const gHead = sheet.addRow([
+      'Sr. No',
+      'Name of Borrower',
+      'Name of Beneficiary',
+      `Amount Outstanding as on:${this.quarterEndDate}`
+    ]);
+    gHead.font = { bold: true };
+    gHead.alignment = { wrapText: true, horizontal: 'center', vertical: 'middle' };
+    gHead.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+    for (const g of this.unsecuredGuarantees) {
+      const row = sheet.addRow([g.srNo, g.borrower, g.beneficiary, g.amountOutstanding]);
+      row.getCell(4).numFmt = '#,##0.00';
+    }
+    const gTotal = sheet.addRow(['Total', '', '', this.unsecuredGuaranteesTotal]);
+    gTotal.font = { bold: true };
+    gTotal.getCell(4).numFmt = '#,##0.00';
+    gTotal.getCell(4).fill = solidFill(XL.derivedBlue);
+
+    const gNote = sheet.addRow([
+      'Note : *  Give name if borrower/beneficiary is director/top management/related entity. Other guarantees may be consolidated and reported against others.'
+    ]);
+    sheet.mergeCells(`A${gNote.number}:D${gNote.number}`);
+    gNote.font = { bold: true, size: 10 };
+    gNote.alignment = { wrapText: true };
+    boxAllCells(sheet, start, sheet.rowCount, 4);
+  }
+
+  private addAgeingBlock(sheet: ExcelJS.Worksheet, title: string, rows: typeof RAL_INTER_BRANCH_AGEING): void {
+    const start = sheet.rowCount + 1;
+    const titleRow = sheet.addRow([title]);
+    sheet.mergeCells(`A${titleRow.number}:E${titleRow.number}`);
+    titleRow.font = { bold: true };
+    titleRow.getCell(1).fill = solidFill(XL.headerGrey);
+
+    const head = sheet.addRow([...this.ageingHeaders]);
+    head.font = { bold: true };
+    head.alignment = { wrapText: true, horizontal: 'center', vertical: 'middle' };
+    head.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+    for (const r of rows) {
+      const row = sheet.addRow([
+        r.period,
+        r.noOfDebitEntries,
+        r.amtOfDebitEntries,
+        r.noOfCreditEntries,
+        r.amtOfCreditEntries
+      ]);
+      row.getCell(3).numFmt = '#,##0.00';
+      row.getCell(5).numFmt = '#,##0.00';
+      if (r.period === 'Total') {
+        row.font = { bold: true };
+        [
+          2,
+          3,
+          4,
+          5
+        ].forEach(
+          (c) => (row.getCell(c).fill = solidFill(XL.derivedBlue))
+        );
+      }
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 5);
+  }
+
+  private buildAnnexure2(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Annexure 2');
+    sheet.columns = [
+      { width: 10 },
+      { width: 62 },
+      { width: 20 },
+      { width: 20 }
+    ];
+    addBanner(sheet, 'Annexure 2', 'D');
+
+    for (const block of this.sundryDebtors) {
+      const start = sheet.rowCount + 1;
+      const t = sheet.addRow([block.title]);
+      sheet.mergeCells(`A${t.number}:D${t.number}`);
+      t.font = { bold: true };
+      t.getCell(1).fill = solidFill(XL.headerGrey);
+
+      const s = sheet.addRow([block.subtitle]);
+      sheet.mergeCells(`A${s.number}:D${s.number}`);
+      s.font = { bold: true, size: 10 };
+      s.getCell(1).fill = solidFill(XL.headerGrey);
+
+      const head = sheet.addRow(['Sr. No', 'Due from Name', 'Amount due', 'Provision made']);
+      head.font = { bold: true };
+      head.alignment = { horizontal: 'center' };
+      head.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+      for (const r of block.rows) {
+        const row = sheet.addRow([r.srNo, r.dueFromName, r.amountDue, r.provisionMade]);
+        row.getCell(3).numFmt = '#,##0.00';
+        row.getCell(4).numFmt = '#,##0.00';
+      }
+
+      const note = sheet.addRow([this.sundryDebtorsNote]);
+      sheet.mergeCells(`A${note.number}:D${note.number}`);
+      note.font = { bold: true, size: 10 };
+      note.alignment = { wrapText: true };
+      boxAllCells(sheet, start, sheet.rowCount, 4);
+      sheet.addRow([]);
+    }
+
+    // Details of Depositors & Borrowers
+    let start = sheet.rowCount + 1;
+    const dbTitle = sheet.addRow(['Details of Depositors & Borrowers', '', 'Rs. In Thousands']);
+    sheet.mergeCells(`A${dbTitle.number}:B${dbTitle.number}`);
+    dbTitle.font = { bold: true };
+    dbTitle.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+    dbTitle.getCell(3).alignment = { horizontal: 'right' };
+
+    for (const line of this.depositorsBorrowers) {
+      const row = sheet.addRow([line.label, '', line.value]);
+      sheet.mergeCells(`A${row.number}:B${row.number}`);
+      row.getCell(1).alignment = { wrapText: true, vertical: 'middle', indent: line.level };
+      row.getCell(3).numFmt = line.count ? '#,##0' : '#,##0.00';
+      if (line.total) {
+        row.font = { bold: true };
+        row.getCell(3).fill = solidFill(XL.derivedBlue);
+      }
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 3);
+    sheet.addRow([]);
+
+    // Complaints
+    start = sheet.rowCount + 1;
+    const cTitle = sheet.addRow(['Complaints Received from public']);
+    sheet.mergeCells(`A${cTitle.number}:B${cTitle.number}`);
+    cTitle.font = { bold: true };
+    cTitle.getCell(1).fill = solidFill(XL.headerGrey);
+    for (const line of this.complaints) {
+      const row = sheet.addRow([line.label, '', line.value]);
+      sheet.mergeCells(`A${row.number}:B${row.number}`);
+      row.getCell(1).alignment = { wrapText: true, vertical: 'middle' };
+      row.getCell(3).numFmt = '#,##0';
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 3);
+  }
+
+  private toast(msg: string): void {
+    this.toastMsg = msg;
+    this.toastVisible = true;
+    if (this.toastTimer) {
+      clearTimeout(this.toastTimer);
+    }
+    this.toastTimer = setTimeout(() => (this.toastVisible = false), 3200);
+  }
+}

src/app/rbi-circulars/oss2-roe/oss2-roe-data.ts

@@ -0,0 +1,203 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+/**
+ * OSS 2 — Return on Earnings (RoE), return code R071.
+ *
+ * Mirrors the RBI CIMS "Form OSS-2_CIMS Template1" workbook sheet-for-sheet:
+ *   General Information / Earnings / Interest Receivable Not Recognized /
+ *   Other Operating Expenses / Signatory Information
+ *
+ * All monetary values are Rs in Thousands. A `null` value means the source return
+ * leaves that cell blank — RBI treats blank and zero differently, so the two are
+ * never collapsed into one another.
+ */
+
+import { OSS_BANK, OSS_SIGNATORIES, ReturnGeneralInfoRow, ReturnLine, ReturnSignatory } from '../oss-return.model';
+
+export type RoeLine = ReturnLine;
+export type RoeSignatory = ReturnSignatory;
+
+/** A row on the Interest Receivable Not Recognized sheet. */
+export interface RoeInterestNotRecognizedRow {
+  label: string;
+  value: number | null;
+  total?: boolean;
+}
+
+/** A line item on the Other Operating Expenses detail sheet. */
+export interface RoeOtherExpense {
+  srNo: number;
+  particulars: string;
+  amount: number | null;
+}
+
+/** Sheet 1 — General Information */
+export const ROE_GENERAL_INFO: ReturnGeneralInfoRow[] = [
+  { label: 'Return Name', value: 'Return on Earnings (RoE)' },
+  { label: 'Return Code', value: 'R071' },
+  { label: 'Name Of Bank', value: OSS_BANK.name },
+  { label: 'Bank Code', value: OSS_BANK.bankCode },
+  { label: 'RO Name', value: OSS_BANK.roName },
+  { label: 'Quarter End Date', value: OSS_BANK.quarterEndDate },
+  { label: 'Reporting Frequency', value: OSS_BANK.reportingFrequency },
+  { label: 'Audit Flag', value: OSS_BANK.auditFlag },
+  { label: 'Date of Audit', value: OSS_BANK.dateOfAudit },
+  { label: 'Return Version', value: OSS_BANK.returnVersion },
+  { label: 'Start Date', value: OSS_BANK.startDate }
+];
+
+/** Sheet 2 — Earnings (items 1 to 33) */
+export const ROE_EARNINGS: RoeLine[] = [
+  { label: '1. Interest/discount received (2+3+4+5)', level: 0, value: 15069, total: true },
+  {
+    label: '2. Interest/discount received on loans and advances (other than from banks)',
+    level: 0,
+    value: 12070,
+    total: true
+  },
+  { label: 'i) Actually received', level: 1, value: 12070 },
+  { label: 'ii) Accrued interest on Standard advances', level: 1, value: null },
+  { label: '3. Interest on market lending ( to banks, if any)', level: 0, value: null },
+  { label: '4. Interest on investments', level: 0, value: 2999 },
+  { label: 'i) Interest received /accrued on Standard Investments', level: 1, value: null },
+  {
+    label: '5. Interest on additional balance with RBI, inter-bank deposits, placements and credits',
+    level: 0,
+    value: null
+  },
+
+  { label: '6. Other Operating income', level: 0, value: 285, total: true },
+  { label: 'i) Fee, Commission, exchange and brokerage', level: 1, value: 51 },
+  { label: 'ii) Profit (+) / Loss (-) on forex operations', level: 1, value: null },
+  { label: 'iii) Profit (+) / Loss (-) on trading and sale of securities', level: 1, value: null },
+  { label: 'iv) Dividend Income', level: 1, value: null },
+  { label: 'v) Miscellaneous Income', level: 1, value: 234 },
+
+  { label: '7. Total Operating Income [1+6]', level: 0, value: 15354, total: true },
+
+  { label: '8. Non Operating Income [Capital gains / losses (+)/ (-)]', level: 0, value: 0, total: true },
+  { label: 'i) Profit / (Loss) on sale of fixed assets (+) / (-)', level: 1, value: null },
+  { label: 'ii) Profit / (Loss) on sale of other assets (+) / (-)', level: 1, value: null },
+  { label: 'iii) Other Non-operating Income / (Expenses) (+) / (-)', level: 1, value: null },
+
+  { label: '9. Total income[7+8]', level: 0, value: 15354, total: true },
+
+  { label: '10. Interest paid', level: 0, value: 5659, total: true },
+  { label: 'i) On Customer deposits', level: 1, value: 5659 },
+  { label: 'ii) On Inter-bank deposits', level: 1, value: null },
+  { label: 'iii) On Inter-bank borrowings (including from RBI/FIs)', level: 1, value: null },
+  { label: 'iv) Others', level: 1, value: null },
+
+  { label: '11. Operating Expenses', level: 0, value: 3352, total: true },
+  { label: 'i) Staff expenses', level: 1, value: 3244 },
+  { label: 'ii) Directors fees', level: 1, value: 45 },
+  { label: "iii) Auditors' fees", level: 1, value: 63 },
+
+  { label: '12. Other Operating expenses', level: 0, value: 1038, total: true },
+  { label: 'i) Rent, taxes and lighting', level: 1, value: null },
+  { label: 'ii) Insurance', level: 1, value: 4 },
+  { label: 'iii) Law charges', level: 1, value: 0 },
+  { label: 'iv) Postage, telegrams and stamps', level: 1, value: 34 },
+  { label: 'v) Stationery and printing', level: 1, value: 23 },
+  { label: 'vi) Advertisement and publicity', level: 1, value: null },
+  { label: "vii) Depreciation on bank's property", level: 1, value: null },
+  { label: 'viii) Repairs and maintenance', level: 1, value: null },
+  { label: 'ix) Others', level: 1, value: 977, total: true },
+
+  { label: '13. Total operating expenses [10 + 11+ 12]', level: 0, value: 10049, total: true },
+  { label: '14. Operating Profit/Loss [7 - 13]', level: 0, value: 5305, total: true },
+
+  {
+    label:
+      '15. Value adjustment of Securities (marking to market of securities in AFS & HFT) [Only loss is to be reported]',
+    level: 0,
+    value: null
+  },
+
+  { label: '16. Write off', level: 0, value: 0, total: true },
+  { label: 'i) Bad Debts written off', level: 1, value: null },
+  { label: 'ii) Other assets written off', level: 1, value: null },
+  { label: 'iii) Capitalised expenditure written off', level: 1, value: null },
+
+  { label: '17. Provision against risks/ contingencies', level: 0, value: 0, total: true },
+  { label: 'i) Provision for loan losses (BDDR, Spl. BDDR, etc.) *', level: 1, value: null },
+  { label: 'ii) Provision for depreciation in investments including AFS #', level: 1, value: null },
+  {
+    label:
+      'iii) Other risk provisions towards losses on account of frauds, misappropriations, robberies, claims against the bank, etc.',
+    level: 1,
+    value: null
+  },
+  { label: 'iv) Other provisions', level: 1, value: null },
+
+  { label: '18. Net Operating Profit (+)/Loss (-) [14 - 15 - 16 - 17]', level: 0, value: 5305, total: true },
+  { label: '19. Non Operating Income [Capital gains]', level: 0, value: 0, total: true },
+  { label: '20. Non Operating Income [Capital losses]', level: 0, value: 0, total: true },
+  { label: '21. Net Profit (+)/ Loss (-) before taxes - (EBPT) [18 + 19 - 20]', level: 0, value: 5305, total: true },
+  { label: '22. Provisions for taxes (if any)', level: 0, value: 500 },
+  { label: '23. Net Profit (+)/ Loss (-) after taxes [21 - 22]', level: 0, value: 4805, total: true },
+  { label: '24. Balance of previous year’s profit (+) / Accumulated losses (-)', level: 0, value: 5592 },
+  { label: '25. Net distributable profit (+) / Accumulated losses (-) [23 + 24]', level: 0, value: 10397, total: true },
+
+  { label: '26. Appropriation of profits', level: 0, value: 10397, total: true },
+  { label: 'i) Appropriation towards Statutory Reserves', level: 1, value: 3638 },
+  { label: 'ii) Appropriation towards Building Fund', level: 1, value: 519 },
+  { label: 'iii) Appropriation towards Dividend Equalisation Fund', level: 1, value: null },
+  { label: 'iv) Appropriation towards Other Reserves/ Provisions', level: 1, value: 4058 },
+  { label: 'v) Dividend', level: 1, value: 2182 },
+
+  { label: '27. Net interest income', level: 0, value: 9410, total: true },
+  { label: '28. Non-interest income', level: 0, value: 285, total: true },
+  { label: '29. Non-interest expenditure', level: 0, value: 4390, total: true },
+  { label: '30. Average Total Assets', level: 0, value: 796295 },
+  { label: '31. Average Earning Assets', level: 0, value: 716407 },
+  { label: '32. Working Fund', level: 0, value: 778829 },
+  { label: '33. Number of Employee', level: 0, value: 11, count: true }
+];
+
+/**
+ * The two cross-return tie-ups printed at the foot of the Earnings sheet. Both
+ * reference line items on OSS 1, which is why the page checks them live.
+ */
+export const ROE_EARNINGS_NOTES: string[] = [
+  'Note: * The value of {17 (i) Provision for loan losses (BDDR, Spl. BDDR, etc.)} should tally with {12(ii) {BDDR, spl. BDDR} of liabilities in OSS-1.',
+  'Note: # The value of {17 (ii) Provision for Depreciation in investments including AFS} should tally with {i. For investments (Investment Depreciation Reserve)} of liabilities in OSS-1 .'
+];
+
+/** Sheet 3 — Interest Receivable Not Recognized */
+export const ROE_INTEREST_NOT_RECOGNIZED: RoeInterestNotRecognizedRow[] = [
+  { label: 'i. Interest receivable not recognized during the quarter', value: 2614 },
+  { label: 'ii. Balance at the beginning of the quarter', value: 35101 },
+  {
+    label:
+      'iii. Interest received and reversed to income from (i) in the quarter on NPAs upgraded to Performing / accrual basis',
+    value: 5620
+  },
+  { label: 'Balance at the end of the quarter (i)+(ii)-(iii)', value: 32095, total: true }
+];
+
+/** Sheet 4 — Details of Other Operating Expenses (feeds Earnings line 12 ix) */
+export const ROE_OTHER_OPERATING_EXPENSES: RoeOtherExpense[] = [
+  { srNo: 1, particulars: 'Miscelaneous expenses', amount: 55 },
+  { srNo: 2, particulars: 'Entertainment Exps', amount: 24 },
+  { srNo: 3, particulars: 'Commission On Mini Deposits', amount: 317 },
+  { srNo: 4, particulars: 'AGM expenses', amount: 19 },
+  { srNo: 5, particulars: 'Computer Exps', amount: 441 },
+  { srNo: 6, particulars: 'Govt sec premium', amount: 0 },
+  { srNo: 7, particulars: 'CIC Member Ship', amount: 0 },
+  { srNo: 8, particulars: 'transaction expenses', amount: 7 },
+  { srNo: 9, particulars: 'Digital Banking', amount: 11 },
+  { srNo: 10, particulars: 'GST', amount: 26 },
+  { srNo: 11, particulars: 'inventory write off', amount: 0 },
+  { srNo: 12, particulars: 'Electricity Expenses', amount: 77 },
+  { srNo: 13, particulars: 'Donation to Jila Sahakari', amount: 0 }
+];
+
+/** Sheet 5 — Signatory Information. Shared so OSS 1 and OSS 2 always agree. */
+export const ROE_SIGNATORIES: RoeSignatory[] = OSS_SIGNATORIES;

src/app/rbi-circulars/oss2-roe/oss2-roe.component.html

@@ -0,0 +1,278 @@
+<!--
+  Copyright since 2025 Mifos Initiative
+
+  This Source Code Form is subject to the terms of the Mozilla Public
+  License, v. 2.0. If a copy of the MPL was not distributed with this
+  file, You can obtain one at http://mozilla.org/MPL/2.0/.
+-->
+
+<div class="oss-root">
+  <!-- HEADER -->
+  <div class="oss-head">
+    <div class="oss-head-left">
+      <fa-icon icon="university" class="oss-head-ic"></fa-icon>
+      <div>
+        <h2 class="oss-head-t">OSS 2 — {{ returnName }}</h2>
+        <div class="oss-head-s">
+          {{ bankName }} &middot; Bank Code <strong>{{ bankCode }}</strong> &middot; Return Code
+          <strong>{{ returnCode }}</strong> &middot; Quarter ending <strong>{{ quarterEndDate }}</strong>
+        </div>
+      </div>
+    </div>
+    <div class="oss-head-right">
+      <span class="oss-audit-pill">{{ auditFlag }}</span>
+      <button class="oss-btn oss-btn-xls" [disabled]="generating" (click)="generateExcel()">
+        <fa-icon icon="file-csv"></fa-icon>
+        {{ generating ? 'Generating…' : 'Generate Excel' }}
+      </button>
+    </div>
+  </div>
+
+  <!-- HEADLINE RESULT -->
+  <div class="oss-balance">
+    <fa-icon icon="check-circle"></fa-icon>
+    <span>
+      Operating Profit <strong>&#8377;{{ operatingProfit | number: '1.2-2' }}</strong> &middot; Net Profit after tax
+      <strong>&#8377;{{ netProfitAfterTax | number: '1.2-2' }}</strong> (Rs in Thousands)
+    </span>
+  </div>
+
+  <!-- TABS -->
+  <div class="oss-tabs">
+    <button class="oss-tab" [class.active]="activeTab === 'general'" (click)="showTab('general')">
+      <fa-icon icon="info-circle"></fa-icon> General Information
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'earnings'" (click)="showTab('earnings')">
+      <fa-icon icon="university"></fa-icon> Earnings
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'interest'" (click)="showTab('interest')">
+      <fa-icon icon="exclamation-triangle"></fa-icon> Interest Not Recognized
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'other-expenses'" (click)="showTab('other-expenses')">
+      <fa-icon icon="file-alt"></fa-icon> Other Operating Expenses
+    </button>
+    <button class="oss-tab" [class.active]="activeTab === 'signatory'" (click)="showTab('signatory')">
+      <fa-icon icon="check-circle"></fa-icon> Signatory
+    </button>
+  </div>
+
+  <!-- GENERAL INFORMATION -->
+  @if (activeTab === 'general') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">General Information</div>
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl oss-tbl--kv">
+          <tbody>
+            @for (item of generalInfo; track item.label) {
+              <tr>
+                <th>{{ item.label }}</th>
+                <td [class.filled]="item.value" [class.audit]="item.label === 'Audit Flag'">{{ item.value }}</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- EARNINGS -->
+  @if (activeTab === 'earnings') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Earnings</div>
+
+      <!-- Cross-return tie-ups the footnotes demand -->
+      <div class="oss-balance" [class.oss-balance--bad]="!allTieUpsMatch">
+        <fa-icon [icon]="allTieUpsMatch ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+        <span>
+          {{
+            allTieUpsMatch
+              ? 'Item 17 tallies with OSS-1 liabilities as the footnotes require.'
+              : 'Item 17 does not tally with OSS-1 liabilities — see the tie-up check below.'
+          }}
+        </span>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">OSS-1 tie-up check</div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>OSS-2 item</th>
+              <th class="ta-r">OSS-2 value</th>
+              <th>Must tally with</th>
+              <th class="ta-r">OSS-1 value</th>
+              <th class="ta-c">Status</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (t of oss1TieUps; track t.label) {
+              <tr>
+                <td>{{ t.label }}</td>
+                <td class="ta-r mono">{{ t.oss2Value === null ? '—' : (t.oss2Value | number: '1.2-2') }}</td>
+                <td>{{ t.oss1Label }}</td>
+                <td class="ta-r mono">{{ t.oss1Value === null ? '—' : (t.oss1Value | number: '1.2-2') }}</td>
+                <td class="ta-c">
+                  <span [class]="t.tallies ? 'report-pill report-ok' : 'report-pill report-bad'">
+                    {{ t.tallies ? 'Tallies' : 'Mismatch' }}
+                  </span>
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>Particulars</th>
+              <th class="ta-r">Rs in Thousand</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (line of earnings; track $index) {
+              <tr [class.total-row]="line.total">
+                <td [class]="'lvl-' + line.level">{{ line.label }}</td>
+                <td class="ta-r mono" [class.derived]="line.total">
+                  {{ line.value === null ? '' : (line.value | number: line.count ? '1.0-0' : '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-notes">
+        @for (note of earningsNotes; track note) {
+          <div class="oss-note-line">{{ note }}</div>
+        }
+      </div>
+    </div>
+  }
+
+  <!-- INTEREST RECEIVABLE NOT RECOGNIZED -->
+  @if (activeTab === 'interest') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Interest Receivable Not Recognized</div>
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>Interest receivable on NPAs not recognized as income</th>
+              <th class="ta-r">{{ quarterEndDate }} (Rs in Thousand)</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of interestNotRecognized; track r.label) {
+              <tr [class.total-row]="r.total">
+                <td>{{ r.label }}</td>
+                <td class="ta-r mono" [class.derived]="r.total">
+                  {{ r.value === null ? '' : (r.value | number: '1.2-2') }}
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- OTHER OPERATING EXPENSES -->
+  @if (activeTab === 'other-expenses') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Other Operating Expenses</div>
+
+      <div class="oss-balance" [class.oss-balance--bad]="!otherExpensesTally">
+        <fa-icon [icon]="otherExpensesTally ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+        <span>
+          Detail total <strong>&#8377;{{ otherExpensesTotal | number: '1.2-2' }}</strong> vs Earnings line 12 ix)
+          Others
+          <strong>&#8377;{{ otherExpensesLineValue === null ? '—' : (otherExpensesLineValue | number: '1.2-2') }}</strong>
+          — {{ otherExpensesTally ? 'tallies' : 'MISMATCH — resolve before filing' }}
+        </span>
+      </div>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">Details of Other Operating Expenses &mdash; Rs in Thousand</div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th class="ta-c">Sr No</th>
+              <th>Particulars</th>
+              <th class="ta-r">Amount</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (e of otherExpenses; track e.srNo) {
+              <tr>
+                <td class="ta-c">{{ e.srNo }}</td>
+                <td>{{ e.particulars }}</td>
+                <td class="ta-r mono">{{ e.amount === null ? '' : (e.amount | number: '1.2-2') }}</td>
+              </tr>
+            }
+            <tr class="total-row">
+              <td class="ta-c"></td>
+              <td>Total</td>
+              <td class="ta-r mono derived">{{ otherExpensesTotal | number: '1.2-2' }}</td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+      <p class="oss-foot-note">Feeds Earnings sheet line 12 ix) Others.</p>
+    </div>
+  }
+
+  <!-- SIGNATORY -->
+  @if (activeTab === 'signatory') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Signatory Information</div>
+      <div class="oss-sign-grid">
+        @for (p of signatories; track p.heading) {
+          <div class="oss-tbl-wrap">
+            <div class="oss-tbl-h">{{ p.heading }}</div>
+            <table class="oss-tbl oss-tbl--kv">
+              <tbody>
+                <tr>
+                  <td>{{ p.signature }}</td>
+                  <th>Signature</th>
+                </tr>
+                <tr>
+                  <td>{{ p.name }}</td>
+                  <th>Name</th>
+                </tr>
+                <tr>
+                  <td>{{ p.designation }}</td>
+                  <th>Designation</th>
+                </tr>
+                <tr>
+                  <td>{{ p.email }}</td>
+                  <th>e-mail ID</th>
+                </tr>
+                <tr>
+                  <td class="mono">{{ p.telephoneOffice }}</td>
+                  <th>Tel. No. (O)</th>
+                </tr>
+                <tr>
+                  <td class="mono">{{ p.telephoneResidence }}</td>
+                  <th>Tel. No. (R)</th>
+                </tr>
+                <tr>
+                  <td>{{ p.place }}</td>
+                  <th>Place</th>
+                </tr>
+                <tr>
+                  <td>{{ p.date }}</td>
+                  <th>Date</th>
+                </tr>
+              </tbody>
+            </table>
+          </div>
+        }
+      </div>
+    </div>
+  }
+
+  <!-- TOAST -->
+  <div class="oss-toast" [class.show]="toastVisible">{{ toastMsg }}</div>
+</div>

src/app/rbi-circulars/oss2-roe/oss2-roe.component.ts

@@ -0,0 +1,283 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { Component } from '@angular/core';
+import { FormsModule } from '@angular/forms';
+import { STANDALONE_SHARED_IMPORTS } from 'app/standalone-shared.module';
+import { FaIconComponent } from '@fortawesome/angular-fontawesome';
+import * as ExcelJS from 'exceljs';
+import {
+  addBanner,
+  addLineRows,
+  addSectionHeader,
+  boxAllCells,
+  buildGeneralInfoSheet,
+  buildSignatorySheet,
+  downloadWorkbook,
+  newWorkbook,
+  solidFill,
+  XL
+} from '../oss-workbook';
+import { RAL_LIABILITIES } from '../oss1-ral/oss1-ral-data';
+import {
+  ROE_EARNINGS,
+  ROE_EARNINGS_NOTES,
+  ROE_GENERAL_INFO,
+  ROE_INTEREST_NOT_RECOGNIZED,
+  ROE_OTHER_OPERATING_EXPENSES,
+  ROE_SIGNATORIES
+} from './oss2-roe-data';
+
+type Oss2Tab = 'general' | 'earnings' | 'interest' | 'other-expenses' | 'signatory';
+
+/** One of the two OSS-1 tie-ups printed at the foot of the Earnings sheet. */
+interface TieUp {
+  label: string;
+  oss2Value: number | null;
+  oss1Label: string;
+  oss1Value: number | null;
+  tallies: boolean;
+}
+
+@Component({
+  selector: 'mifosx-oss2-roe',
+  templateUrl: './oss2-roe.component.html',
+  styleUrls: ['../oss-return.scss'],
+  imports: [
+    ...STANDALONE_SHARED_IMPORTS,
+    FaIconComponent,
+    FormsModule
+  ]
+})
+export class Oss2RoeComponent {
+  activeTab: Oss2Tab = 'general';
+
+  generalInfo = ROE_GENERAL_INFO;
+  earnings = ROE_EARNINGS;
+  earningsNotes = ROE_EARNINGS_NOTES;
+  interestNotRecognized = ROE_INTEREST_NOT_RECOGNIZED;
+  otherExpenses = ROE_OTHER_OPERATING_EXPENSES;
+  signatories = ROE_SIGNATORIES;
+
+  generating = false;
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: any;
+
+  showTab(tab: Oss2Tab): void {
+    this.activeTab = tab;
+  }
+
+  private info(label: string): string {
+    return this.generalInfo.find((g) => g.label === label)?.value ?? '';
+  }
+
+  get returnName(): string {
+    return this.info('Return Name');
+  }
+  get returnCode(): string {
+    return this.info('Return Code');
+  }
+  get bankName(): string {
+    return this.info('Name Of Bank');
+  }
+  get bankCode(): string {
+    return this.info('Bank Code');
+  }
+  get quarterEndDate(): string {
+    return this.info('Quarter End Date');
+  }
+  get auditFlag(): string {
+    return this.info('Audit Flag');
+  }
+
+  private earningsValue(prefix: string): number | null {
+    return this.earnings.find((l) => l.label.startsWith(prefix))?.value ?? null;
+  }
+
+  private liabilityValue(prefix: string): number | null {
+    return RAL_LIABILITIES.find((l) => l.label.startsWith(prefix))?.value ?? null;
+  }
+
+  get netProfitAfterTax(): number {
+    return this.earningsValue('23.') ?? 0;
+  }
+  get operatingProfit(): number {
+    return this.earningsValue('14.') ?? 0;
+  }
+
+  /** Sum of the detail sheet — must equal Earnings line 12 ix) Others. */
+  get otherExpensesTotal(): number {
+    return this.otherExpenses.reduce((sum, e) => sum + (e.amount ?? 0), 0);
+  }
+  get otherExpensesLineValue(): number | null {
+    return this.earningsValue('ix) Others');
+  }
+  get otherExpensesTally(): boolean {
+    return this.otherExpensesTotal === (this.otherExpensesLineValue ?? 0);
+  }
+
+  /**
+   * The Earnings sheet carries two footnotes requiring 17(i) and 17(ii) to tally
+   * with OSS-1 liabilities 12(ii) and 12(i). Checked live rather than left to a
+   * reader spotting it in the fine print.
+   */
+  get oss1TieUps(): TieUp[] {
+    const rows: TieUp[] = [
+      {
+        label: '17 (i) Provision for loan losses (BDDR, Spl. BDDR, etc.)',
+        oss2Value: this.earningsValue('i) Provision for loan losses'),
+        oss1Label: 'OSS-1 liabilities 12 (ii) BDDR, Spl BDDR',
+        oss1Value: this.liabilityValue('ii. BDDR, Spl BDDR'),
+        tallies: false
+      },
+      {
+        label: '17 (ii) Provision for depreciation in investments including AFS',
+        oss2Value: this.earningsValue('ii) Provision for depreciation in investments'),
+        oss1Label: 'OSS-1 liabilities 12 (i) Investment Depreciation Reserve',
+        oss1Value: this.liabilityValue('i. For investments (Investment Depreciation Reserve)'),
+        tallies: false
+      }
+    ];
+    return rows.map((r) => ({ ...r, tallies: (r.oss2Value ?? 0) === (r.oss1Value ?? 0) }));
+  }
+
+  get allTieUpsMatch(): boolean {
+    return this.oss1TieUps.every((t) => t.tallies);
+  }
+
+  // ══════════════ Excel generation ══════════════
+
+  /** Rebuilds the RBI workbook: one sheet per section, original layout and styling. */
+  async generateExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const wb = newWorkbook();
+
+      buildGeneralInfoSheet(wb, this.generalInfo);
+      this.buildEarningsSheet(wb);
+      this.buildInterestSheet(wb);
+      this.buildOtherExpensesSheet(wb);
+      buildSignatorySheet(wb, this.signatories, 'Signatory Information');
+
+      await downloadWorkbook(wb, `Form OSS-2_CIMS ${this.returnCode} - ${this.quarterEndDate}.xlsx`);
+      this.toast(`${this.returnCode} workbook generated for quarter ending ${this.quarterEndDate}`);
+    } catch {
+      this.toast('Could not generate the workbook — please retry');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  private buildEarningsSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Earnings');
+    sheet.columns = [
+      { width: 90 },
+      { width: 20 }
+    ];
+    addBanner(sheet, 'Earnings', 'B');
+
+    const first = sheet.rowCount + 1;
+    addSectionHeader(sheet, '', 'Rs in Thousand');
+    addLineRows(sheet, this.earnings);
+    boxAllCells(sheet, first, sheet.rowCount, 2);
+
+    sheet.addRow([]);
+    const notesStart = sheet.rowCount + 1;
+    for (const note of this.earningsNotes) {
+      const row = sheet.addRow([note]);
+      sheet.mergeCells(`A${row.number}:B${row.number}`);
+      row.font = { bold: true, italic: true, size: 10 };
+      row.alignment = { wrapText: true };
+      row.getCell(1).fill = solidFill(XL.headerGrey);
+    }
+    boxAllCells(sheet, notesStart, sheet.rowCount, 2);
+
+    sheet.views = [{ state: 'frozen', ySplit: 3 }];
+  }
+
+  private buildInterestSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Interest Receivable Not Recog');
+    sheet.columns = [
+      { width: 72 },
+      { width: 22 }
+    ];
+    addBanner(sheet, 'Interest Receivable Not Recognized', 'B');
+
+    const start = sheet.rowCount + 1;
+    const unit = sheet.addRow(['', 'Rs in Thousand']);
+    unit.font = { bold: true };
+    unit.alignment = { horizontal: 'center' };
+    unit.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+    const head = sheet.addRow(['Interest receivable on NPAs not recognized as income', this.quarterEndDate]);
+    head.font = { bold: true };
+    head.getCell(2).alignment = { horizontal: 'center' };
+    head.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+    for (const r of this.interestNotRecognized) {
+      const row = sheet.addRow([r.label, r.value]);
+      row.getCell(1).alignment = { wrapText: true, vertical: 'middle' };
+      row.getCell(1).fill = solidFill(XL.headerGrey);
+      row.getCell(2).numFmt = '#,##0.00';
+      if (r.total) {
+        row.getCell(2).fill = solidFill(XL.derivedBlue);
+        row.getCell(2).font = { bold: true };
+      }
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 2);
+  }
+
+  private buildOtherExpensesSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Other Operating Expenses');
+    sheet.columns = [
+      { width: 10 },
+      { width: 56 },
+      { width: 20 }
+    ];
+    addBanner(sheet, 'Other Operating Expenses', 'C');
+
+    const start = sheet.rowCount + 1;
+    const title = sheet.addRow(['Details of Other Operating Expenses', '', 'Rs in Thousand']);
+    sheet.mergeCells(`A${title.number}:B${title.number}`);
+    title.font = { bold: true };
+    title.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+    title.getCell(3).alignment = { horizontal: 'center' };
+
+    const head = sheet.addRow(['Sr No', 'Particulars', 'Amount']);
+    head.font = { bold: true };
+    head.alignment = { horizontal: 'center' };
+    head.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+    for (const e of this.otherExpenses) {
+      const row = sheet.addRow([e.srNo, e.particulars, e.amount]);
+      row.getCell(3).numFmt = '#,##0.00';
+    }
+
+    const total = sheet.addRow(['Total', '', this.otherExpensesTotal]);
+    sheet.mergeCells(`A${total.number}:B${total.number}`);
+    total.font = { bold: true };
+    total.getCell(1).fill = solidFill(XL.headerGrey);
+    total.getCell(3).numFmt = '#,##0.00';
+    total.getCell(3).fill = solidFill(XL.derivedBlue);
+
+    boxAllCells(sheet, start, sheet.rowCount, 3);
+
+    const ref = sheet.addRow(['', '', 'Refer Earnings Sheet — line 12 ix) Others']);
+    ref.getCell(3).font = { italic: true, size: 10 };
+  }
+
+  private toast(msg: string): void {
+    this.toastMsg = msg;
+    this.toastVisible = true;
+    if (this.toastTimer) {
+      clearTimeout(this.toastTimer);
+    }
+    this.toastTimer = setTimeout(() => (this.toastVisible = false), 3200);
+  }
+}

src/app/rbi-circulars/oss3-raq/oss3-raq.component.html

@@ -0,0 +1,372 @@
+<!--
+  Copyright since 2025 Mifos Initiative
+
+  This Source Code Form is subject to the terms of the Mozilla Public
+  License, v. 2.0. If a copy of the MPL was not distributed with this
+  file, You can obtain one at http://mozilla.org/MPL/2.0/.
+-->
+
+<div class="oss-root">
+  <!-- HEADER -->
+  <div class="oss-head">
+    <div class="oss-head-left">
+      <fa-icon icon="university" class="oss-head-ic"></fa-icon>
+      <div>
+        <h2 class="oss-head-t">OSS 3 — {{ returnName }}</h2>
+        <div class="oss-head-s">
+          {{ bankName }} &middot; Bank Code <strong>{{ bankCode }}</strong> &middot; Return Code
+          <strong>{{ returnCode }}</strong> &middot; Quarter ending <strong>{{ reportingEndDate }}</strong>
+        </div>
+      </div>
+    </div>
+    <div class="oss-head-right">
+      <span class="oss-audit-pill">{{ reportStatus }}</span>
+      <button class="oss-btn oss-btn-xls" [disabled]="generating" (click)="generateExcel()">
+        <fa-icon icon="file-csv"></fa-icon>
+        {{ generating ? 'Generating…' : 'Generate Excel' }}
+      </button>
+    </div>
+  </div>
+
+  <!-- HEADLINE ASSET QUALITY -->
+  <div class="oss-balance" [class.oss-balance--bad]="!totalsAgree">
+    <fa-icon [icon]="totalsAgree ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+    <span>
+      Gross NPA <strong>&#8377;{{ grossNpa | number: '1.2-2' }}</strong> ({{ grossNpaRatio | number: '1.2-2' }}%)
+      &middot; Net NPA <strong>&#8377;{{ netNpa | number: '1.2-2' }}</strong> ({{ netNpaRatio | number: '1.2-2' }}%)
+      &middot;
+      {{
+        totalsAgree
+          ? 'Portfolio Analysis and Classification totals agree'
+          : 'MISMATCH between Portfolio Analysis and Classification totals — resolve before filing'
+      }}
+    </span>
+  </div>
+
+  <!-- TABS -->
+  <div class="oss-tabs">
+    @for (t of tabs; track t.id) {
+      <button class="oss-tab" [class.active]="activeTab === t.id" (click)="showTab(t.id)">
+        <fa-icon [icon]="t.icon"></fa-icon> {{ t.label }}
+      </button>
+    }
+  </div>
+
+  <!-- FILING INFORMATION -->
+  @if (activeTab === 'filing') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Filing Information</div>
+      <div class="oss-tbl-wrap">
+        <table class="oss-tbl oss-tbl--kv">
+          <tbody>
+            @for (item of filingInfo; track item.label) {
+              <tr>
+                <th>{{ item.label }}</th>
+                <td [class.filled]="item.value" [class.audit]="item.label === 'Report status'">{{ item.value }}</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- PORTFOLIO ANALYSIS -->
+  @if (activeTab === 'portfolio') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">PortfolioAnalysis(loans_advncs) — Portfolio Analysis (By delinquency in Interest Payment)</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: portfolioAnalysis }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: portfolioMemo }"></ng-container>
+    </div>
+  }
+
+  <!-- CLASSIFICATION OF RISK ASSETS -->
+  @if (activeTab === 'classification') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Classifcation_Loans_Adv — Classification of Risk Assets</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: classificationPartA }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: nettingItems1 }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: nettingItems2 }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: classificationMemo }"></ng-container>
+    </div>
+  }
+
+  <!-- MOVEMENT OF LOANS -->
+  @if (activeTab === 'movement') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Movement_of_loans — Change in Asset Quality Profile and Recoveries of NPAs</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: movementPart1 }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: movementPart2 }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: movementPart3 }"></ng-container>
+    </div>
+  }
+
+  <!-- OTHER RISK ASSETS -->
+  @if (activeTab === 'other-risk') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">StatementOtherRiskAssets — Other Risk Assets and Exposures</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: otherRiskOnBs }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: otherRiskOffBs }"></ng-container>
+    </div>
+  }
+
+  <!-- TOP IMPAIRED CREDITS -->
+  @if (activeTab === 'impaired') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">TopImpairedCredits — Top Impaired Credits</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: capitalMemo }"></ng-container>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">Table 5: Top Fifty Impaired Credit or more than Rs.100 lakhs &mdash; Rs in Thousands</div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>PAN of Borrower</th>
+              <th>Name of Borrower</th>
+              <th class="ta-r">Loans &amp; Advances</th>
+              <th class="ta-r">Funded Exposure</th>
+              <th class="ta-r">Interest in arrear</th>
+              <th class="ta-r">% to Total Advances</th>
+              <th class="ta-r">% to Capital Funds</th>
+              <th>Asset Classification</th>
+              <th class="ta-r">Loss Provision held</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of impairedCredits; track $index) {
+              <tr>
+                <td class="mono">{{ r.pan }}</td>
+                <td>{{ r.name }}</td>
+                <td class="ta-r mono">{{ r.loansAdvances | number: '1.2-2' }}</td>
+                <td class="ta-r mono">{{ r.funded | number: '1.2-2' }}</td>
+                <td class="ta-r mono">{{ r.interestInArrear | number: '1.2-2' }}</td>
+                <td class="ta-r mono">{{ r.pctTotalAdvances | number: '1.2-2' }}%</td>
+                <td class="ta-r mono">{{ r.pctCapitalFunds | number: '1.2-2' }}%</td>
+                <td>
+                  <span class="report-pill" [class.report-bad]="r.assetClassification !== 'Standard'">
+                    {{ r.assetClassification }}
+                  </span>
+                </td>
+                <td class="ta-r mono">{{ r.lossProvisionHeld | number: '1.2-2' }}</td>
+              </tr>
+            }
+            <tr class="total-row">
+              <td colspan="3">Total ({{ impairedCredits.length }} borrowers)</td>
+              <td class="ta-r mono derived">{{ impairedFundedTotal | number: '1.2-2' }}</td>
+              <td class="ta-r mono derived">{{ impairedInterestTotal | number: '1.2-2' }}</td>
+              <td colspan="3"></td>
+              <td class="ta-r mono derived">{{ impairedProvisionTotal | number: '1.2-2' }}</td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+
+      @for (t of recoveryTables; track t.title) {
+        <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: t }"></ng-container>
+      }
+    </div>
+  }
+
+  <!-- EXPOSURE LIMITS -->
+  @if (activeTab === 'exposure') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">ExposureLimits — Single and Group Borrower Exposure Limit</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: capitalPreviousMarch }"></ng-container>
+
+      <div class="oss-tbl-wrap">
+        <div class="oss-tbl-h">
+          Table 2: Statement on Large Exposure &mdash; Single Borrower (in excess of 15% of Tier 1 capital as on
+          previous March, or a minimum of 20 large credits)
+        </div>
+        <table class="oss-tbl">
+          <thead>
+            <tr>
+              <th>PAN of Borrower</th>
+              <th>Name of Borrower</th>
+              <th class="ta-r">Limit sanctioned</th>
+              <th class="ta-r">% to Total Advances</th>
+              <th class="ta-r">Outstanding Balance</th>
+              <th class="ta-r">% to Tier 1 capital</th>
+              <th>Asset Classification</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of largeExposures; track $index) {
+              <tr>
+                <td class="mono">{{ r.pan }}</td>
+                <td>{{ r.name }}</td>
+                <td class="ta-r mono">{{ r.limitSanctioned | number: '1.2-2' }}</td>
+                <td class="ta-r mono">{{ r.pctTotalAdvances | number: '1.2-2' }}%</td>
+                <td class="ta-r mono">{{ r.outstandingBalance | number: '1.2-2' }}</td>
+                <td class="ta-r mono">{{ r.pctTier1Capital | number: '1.2-2' }}%</td>
+                <td>
+                  <span class="report-pill report-ok">{{ r.assetClassification }}</span>
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="oss-notes">
+        @for (note of exposureNotes; track note) {
+          <div class="oss-note-line">{{ note }}</div>
+        }
+      </div>
+    </div>
+  }
+
+  <!-- SECURITY PORTFOLIO -->
+  @if (activeTab === 'securities') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">QualitySecurityPortoflio — Quality of Security Portfolio</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: investmentQuality }"></ng-container>
+      <div class="oss-sheet-banner">OtherNonSLRSecurity — Other Details of Non-SLR Securities</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: nonSlrSecurities }"></ng-container>
+    </div>
+  }
+
+  <!-- SECTORAL CREDIT -->
+  @if (activeTab === 'sectoral') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">SectoralCredit — Sectoral Credit</div>
+
+      <div class="oss-balance" [class.oss-balance--bad]="!sectoralAgreesWithClosing">
+        <fa-icon [icon]="sectoralAgreesWithClosing ? 'check-circle' : 'exclamation-triangle'"></fa-icon>
+        <span>
+          @if (sectoralAgreesWithClosing) {
+            Sectoral totals agree with the Classification statement.
+          } @else {
+            Sectoral gross advances <strong>&#8377;{{ sectoralGross | number: '1.2-2' }}</strong> and NPAs
+            <strong>&#8377;{{ sectoralNpa | number: '1.2-2' }}</strong> do not match the closing position reported by
+            Classification (<strong>&#8377;{{ classificationTotal | number: '1.2-2' }}</strong> /
+            <strong>&#8377;{{ grossNpa | number: '1.2-2' }}</strong>).
+            @if (sectoralMatchesOpening) {
+              They match the <em>opening</em> balances in Movement Parts 1 and 2 instead — this statement appears to
+              have been prepared on the previous quarter's book.
+            }
+          }
+        </span>
+      </div>
+
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: sectoralCredit }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: sectoralMemo }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: segmentAnalysis }"></ng-container>
+    </div>
+  }
+
+  <!-- INDUSTRY BREAKUP -->
+  @if (activeTab === 'industry') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">IndustryBreakup — Industry Breakup</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: industryBreakup }"></ng-container>
+    </div>
+  }
+
+  <!-- SENSITIVE SECTOR -->
+  @if (activeTab === 'sensitive') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">SensitiveSector — Sensitive Sector</div>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: capitalMarket }"></ng-container>
+      <ng-container [ngTemplateOutlet]="matrix" [ngTemplateOutletContext]="{ t: realEstate }"></ng-container>
+    </div>
+  }
+
+  <!-- SIGNATORY -->
+  @if (activeTab === 'signatory') {
+    <div class="oss-section">
+      <div class="oss-sheet-banner">Signatory — Authorised Signatory</div>
+      <div class="oss-sign-grid">
+        @for (p of signatories; track p.heading) {
+          <div class="oss-tbl-wrap">
+            <div class="oss-tbl-h">{{ p.heading }}</div>
+            <table class="oss-tbl oss-tbl--kv">
+              <tbody>
+                <tr>
+                  <td>{{ p.signature }}</td>
+                  <th>Signature</th>
+                </tr>
+                <tr>
+                  <td>{{ p.name }}</td>
+                  <th>Name</th>
+                </tr>
+                <tr>
+                  <td>{{ p.designation }}</td>
+                  <th>Designation</th>
+                </tr>
+                <tr>
+                  <td>{{ p.email }}</td>
+                  <th>e-mail ID</th>
+                </tr>
+                <tr>
+                  <td class="mono">{{ p.telephoneOffice }}</td>
+                  <th>Tele. No. (O)</th>
+                </tr>
+                <tr>
+                  <td class="mono">{{ p.telephoneResidence }}</td>
+                  <th>Tele. No. (R)</th>
+                </tr>
+                <tr>
+                  <td>{{ p.place }}</td>
+                  <th>Place</th>
+                </tr>
+                <tr>
+                  <td>{{ p.date }}</td>
+                  <th>Date</th>
+                </tr>
+              </tbody>
+            </table>
+          </div>
+        }
+      </div>
+    </div>
+  }
+
+  <!-- Shared renderer for every multi-column statement in this return. -->
+  <ng-template #matrix let-t="t">
+    <div class="oss-tbl-wrap">
+      <div class="oss-tbl-h">
+        {{ t.title }}@if (t.unit) {<span class="oss-tbl-unit">{{ t.unit }}</span>}
+      </div>
+      @if (t.subtitle) {
+        <div class="oss-tbl-sub">{{ t.subtitle }}</div>
+      }
+      <table class="oss-tbl">
+        <thead>
+          <tr>
+            <th class="oss-col-label">Particulars</th>
+            @for (c of t.columns; track $index) {
+              <th class="ta-r">{{ c }}</th>
+            }
+          </tr>
+        </thead>
+        <tbody>
+          @for (row of t.rows; track $index) {
+            <tr [class.total-row]="row.total" [class.section-row]="row.header">
+              <td [class]="'lvl-' + row.level">{{ row.label }}</td>
+              @if (row.header) {
+                <td [attr.colspan]="t.columns.length"></td>
+              } @else {
+                @for (v of row.values; track $index) {
+                  <td class="ta-r mono" [class.derived]="row.total">
+                    {{ v === null ? '' : (v | number: '1.2-2') }}{{ v !== null && row.percent ? '%' : '' }}
+                  </td>
+                }
+              }
+            </tr>
+          }
+        </tbody>
+      </table>
+    </div>
+    @if (t.notes?.length) {
+      <div class="oss-notes">
+        @for (note of t.notes; track note) {
+          <div class="oss-note-line">{{ note }}</div>
+        }
+      </div>
+    }
+  </ng-template>
+
+  <!-- TOAST -->
+  <div class="oss-toast" [class.show]="toastVisible">{{ toastMsg }}</div>
+</div>

src/app/rbi-circulars/oss3-raq/oss3-raq.component.ts

@@ -0,0 +1,470 @@
+/**
+ * Copyright since 2025 Mifos Initiative
+ *
+ * This Source Code Form is subject to the terms of the Mozilla Public
+ * License, v. 2.0. If a copy of the MPL was not distributed with this
+ * file, You can obtain one at http://mozilla.org/MPL/2.0/.
+ */
+
+import { Component } from '@angular/core';
+import { FormsModule } from '@angular/forms';
+import { STANDALONE_SHARED_IMPORTS } from 'app/standalone-shared.module';
+import { FaIconComponent } from '@fortawesome/angular-fontawesome';
+import * as ExcelJS from 'exceljs';
+import { MatrixTable } from '../oss-return.model';
+import {
+  addBanner,
+  addMatrixTable,
+  boxAllCells,
+  buildGeneralInfoSheet,
+  buildSignatorySheet,
+  downloadWorkbook,
+  newWorkbook,
+  solidFill,
+  XL
+} from '../oss-workbook';
+import {
+  RAQ_CAPITAL_MARKET,
+  RAQ_CAPITAL_MEMO,
+  RAQ_CAPITAL_PREVIOUS_MARCH,
+  RAQ_CLASSIFICATION_MEMO,
+  RAQ_CLASSIFICATION_PART_A,
+  RAQ_EXPOSURE_NOTES,
+  RAQ_FILING_INFO,
+  RAQ_IMPAIRED_CREDITS,
+  RAQ_INDUSTRY_BREAKUP,
+  RAQ_INVESTMENT_QUALITY,
+  RAQ_LARGE_EXPOSURES,
+  RAQ_MOVEMENT_PART_1,
+  RAQ_MOVEMENT_PART_2,
+  RAQ_MOVEMENT_PART_3,
+  RAQ_NETTING_ITEMS_1,
+  RAQ_NETTING_ITEMS_2,
+  RAQ_NON_SLR_SECURITIES,
+  RAQ_OTHER_RISK_OFF_BS,
+  RAQ_OTHER_RISK_ON_BS,
+  RAQ_PORTFOLIO_ANALYSIS,
+  RAQ_PORTFOLIO_MEMO,
+  RAQ_REAL_ESTATE,
+  RAQ_RECOVERY_TABLES,
+  RAQ_SECTORAL_CREDIT,
+  RAQ_SECTORAL_MEMO,
+  RAQ_SEGMENT_ANALYSIS,
+  RAQ_SIGNATORIES
+} from './oss3-raq-data';
+
+type Oss3Tab =
+  | 'filing'
+  | 'portfolio'
+  | 'classification'
+  | 'movement'
+  | 'other-risk'
+  | 'impaired'
+  | 'exposure'
+  | 'securities'
+  | 'sectoral'
+  | 'industry'
+  | 'sensitive'
+  | 'signatory';
+
+@Component({
+  selector: 'mifosx-oss3-raq',
+  templateUrl: './oss3-raq.component.html',
+  styleUrls: ['../oss-return.scss'],
+  imports: [
+    ...STANDALONE_SHARED_IMPORTS,
+    FaIconComponent,
+    FormsModule
+  ]
+})
+export class Oss3RaqComponent {
+  activeTab: Oss3Tab = 'filing';
+
+  /** Tab strip definition — keeps the template free of a dozen near-identical buttons. */
+  readonly tabs: { id: Oss3Tab; label: string; icon: string }[] = [
+    { id: 'filing', label: 'Filing Information', icon: 'info-circle' },
+    { id: 'portfolio', label: 'Portfolio Analysis', icon: 'chart-pie' },
+    { id: 'classification', label: 'Classification of Risk Assets', icon: 'university' },
+    { id: 'movement', label: 'Movement of Loans', icon: 'exchange-alt' },
+    { id: 'other-risk', label: 'Other Risk Assets', icon: 'exclamation-triangle' },
+    { id: 'impaired', label: 'Top Impaired Credits', icon: 'file-alt' },
+    { id: 'exposure', label: 'Exposure Limits', icon: 'users' },
+    { id: 'securities', label: 'Security Portfolio', icon: 'coins' },
+    { id: 'sectoral', label: 'Sectoral Credit', icon: 'chart-pie' },
+    { id: 'industry', label: 'Industry Breakup', icon: 'file-alt' },
+    { id: 'sensitive', label: 'Sensitive Sector', icon: 'shield-alt' },
+    { id: 'signatory', label: 'Signatory', icon: 'check-circle' }
+  ];
+
+  filingInfo = RAQ_FILING_INFO;
+  portfolioAnalysis = RAQ_PORTFOLIO_ANALYSIS;
+  portfolioMemo = RAQ_PORTFOLIO_MEMO;
+  classificationPartA = RAQ_CLASSIFICATION_PART_A;
+  nettingItems1 = RAQ_NETTING_ITEMS_1;
+  nettingItems2 = RAQ_NETTING_ITEMS_2;
+  classificationMemo = RAQ_CLASSIFICATION_MEMO;
+  movementPart1 = RAQ_MOVEMENT_PART_1;
+  movementPart2 = RAQ_MOVEMENT_PART_2;
+  movementPart3 = RAQ_MOVEMENT_PART_3;
+  otherRiskOnBs = RAQ_OTHER_RISK_ON_BS;
+  otherRiskOffBs = RAQ_OTHER_RISK_OFF_BS;
+  capitalMemo = RAQ_CAPITAL_MEMO;
+  recoveryTables = RAQ_RECOVERY_TABLES;
+  impairedCredits = RAQ_IMPAIRED_CREDITS;
+  capitalPreviousMarch = RAQ_CAPITAL_PREVIOUS_MARCH;
+  largeExposures = RAQ_LARGE_EXPOSURES;
+  exposureNotes = RAQ_EXPOSURE_NOTES;
+  investmentQuality = RAQ_INVESTMENT_QUALITY;
+  nonSlrSecurities = RAQ_NON_SLR_SECURITIES;
+  sectoralCredit = RAQ_SECTORAL_CREDIT;
+  sectoralMemo = RAQ_SECTORAL_MEMO;
+  segmentAnalysis = RAQ_SEGMENT_ANALYSIS;
+  industryBreakup = RAQ_INDUSTRY_BREAKUP;
+  capitalMarket = RAQ_CAPITAL_MARKET;
+  realEstate = RAQ_REAL_ESTATE;
+  signatories = RAQ_SIGNATORIES;
+
+  generating = false;
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: any;
+
+  showTab(tab: Oss3Tab): void {
+    this.activeTab = tab;
+  }
+
+  private info(label: string): string {
+    return this.filingInfo.find((g) => g.label === label)?.value ?? '';
+  }
+
+  get returnName(): string {
+    return this.info('Return Name');
+  }
+  get returnCode(): string {
+    return this.info('Return Code');
+  }
+  get bankName(): string {
+    return this.info('Name of reporting institution');
+  }
+  get bankCode(): string {
+    return this.info('Bank Code');
+  }
+  get reportingEndDate(): string {
+    return this.info('Reporting end date');
+  }
+  get reportStatus(): string {
+    return this.info('Report status');
+  }
+
+  private matrixValue(table: MatrixTable, prefix: string, col: number): number | null {
+    return table.rows.find((r) => r.label.startsWith(prefix))?.values[col] ?? null;
+  }
+
+  get grossNpa(): number {
+    return this.matrixValue(this.nettingItems2, 'Gross Non Performing Advances', 0) ?? 0;
+  }
+  get grossNpaRatio(): number {
+    return this.matrixValue(this.nettingItems2, 'Gross Non Performing Advances Ratio', 0) ?? 0;
+  }
+  get netNpa(): number {
+    return this.matrixValue(this.nettingItems2, 'Net Non Performing Advances', 0) ?? 0;
+  }
+  get netNpaRatio(): number {
+    return this.matrixValue(this.nettingItems2, 'Net Non Performing Advances Ratio', 0) ?? 0;
+  }
+
+  /**
+   * Portfolio Analysis TOTAL must equal Classification TOTAL — the two statements
+   * describe the same book from different angles and RBI validates them against
+   * each other, so a divergence is surfaced rather than left to be spotted.
+   */
+  get portfolioTotal(): number {
+    return this.matrixValue(this.portfolioAnalysis, 'TOTAL (A + B)', 3) ?? 0;
+  }
+  get classificationTotal(): number {
+    return this.matrixValue(this.classificationPartA, 'TOTAL', 0) ?? 0;
+  }
+  get totalsAgree(): boolean {
+    return this.portfolioTotal === this.classificationTotal;
+  }
+
+  /**
+   * Sectoral Credit reports its own gross advances and NPA figures, which should
+   * describe the same closing book as the Classification statement. In this filing
+   * they instead match the *opening* balances from Movement Part 1/2, so the
+   * divergence is shown rather than buried.
+   */
+  get sectoralGross(): number {
+    return this.matrixValue(this.sectoralCredit, 'I. Gross Advances', 0) ?? 0;
+  }
+  get sectoralNpa(): number {
+    return this.matrixValue(this.sectoralCredit, 'I. Gross Advances', 1) ?? 0;
+  }
+  get movementOpeningGross(): number {
+    return this.matrixValue(this.movementPart1, 'A. Loans and advances at the beginning', 4) ?? 0;
+  }
+  get movementOpeningNpa(): number {
+    return this.matrixValue(this.movementPart2, 'A. NPAs at the beginning', 3) ?? 0;
+  }
+  get sectoralAgreesWithClosing(): boolean {
+    return this.sectoralGross === this.classificationTotal && this.sectoralNpa === this.grossNpa;
+  }
+  get sectoralMatchesOpening(): boolean {
+    return this.sectoralGross === this.movementOpeningGross && this.sectoralNpa === this.movementOpeningNpa;
+  }
+
+  /** Table 5 footer totals, summed rather than hardcoded so they cannot drift. */
+  get impairedFundedTotal(): number {
+    return this.impairedCredits.reduce((s, r) => s + (r.funded ?? 0), 0);
+  }
+  get impairedInterestTotal(): number {
+    return this.impairedCredits.reduce((s, r) => s + (r.interestInArrear ?? 0), 0);
+  }
+  get impairedProvisionTotal(): number {
+    return this.impairedCredits.reduce((s, r) => s + (r.lossProvisionHeld ?? 0), 0);
+  }
+
+  // ══════════════ Excel generation ══════════════
+
+  /** Rebuilds the RBI iFILE workbook: one sheet per statement, original layout. */
+  async generateExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const wb = newWorkbook();
+
+      buildGeneralInfoSheet(wb, this.filingInfo);
+      this.sheetOf(wb, 'PortfolioAnalysis', [
+        this.portfolioAnalysis,
+        this.portfolioMemo
+      ]);
+      this.sheetOf(wb, 'Classifcation_Loans_Adv', [
+        this.classificationPartA,
+        this.nettingItems1,
+        this.nettingItems2,
+        this.classificationMemo
+      ]);
+      this.sheetOf(wb, 'Movement_of_loans', [
+        this.movementPart1,
+        this.movementPart2,
+        this.movementPart3
+      ]);
+      this.sheetOf(wb, 'StatementOtherRiskAssets', [
+        this.otherRiskOnBs,
+        this.otherRiskOffBs
+      ]);
+      this.buildImpairedCreditsSheet(wb);
+      this.buildExposureLimitsSheet(wb);
+      this.sheetOf(wb, 'QualitySecurityPortoflio', [this.investmentQuality]);
+      this.sheetOf(wb, 'OtherNonSLRSecurity', [this.nonSlrSecurities]);
+      this.sheetOf(wb, 'SectoralCredit', [
+        this.sectoralCredit,
+        this.sectoralMemo,
+        this.segmentAnalysis
+      ]);
+      this.sheetOf(wb, 'IndustryBreakup', [this.industryBreakup]);
+      this.sheetOf(wb, 'SensitiveSector', [
+        this.capitalMarket,
+        this.realEstate
+      ]);
+      buildSignatorySheet(wb, this.signatories, 'Signatory');
+
+      await downloadWorkbook(wb, `R32312 OSS 3 ${this.returnCode} - ${this.reportingEndDate}.xlsx`);
+      this.toast(`${this.returnCode} workbook generated for quarter ending ${this.reportingEndDate}`);
+    } catch {
+      this.toast('Could not generate the workbook — please retry');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  /** One worksheet holding a stack of matrix statements. */
+  private sheetOf(wb: ExcelJS.Workbook, name: string, tables: MatrixTable[]): void {
+    const sheet = wb.addWorksheet(name);
+    const widest = Math.max(...tables.map((t) => t.columns.length));
+    sheet.columns = [
+      { width: 62 },
+      ...Array.from({ length: widest }, () => ({ width: 18 }))
+    ];
+    addBanner(sheet, name, this.colLetter(widest + 1));
+    for (const table of tables) {
+      addMatrixTable(sheet, table);
+    }
+  }
+
+  private colLetter(index: number): string {
+    let n = index;
+    let s = '';
+    while (n > 0) {
+      const rem = (n - 1) % 26;
+      s = String.fromCharCode(65 + rem) + s;
+      n = Math.floor((n - 1) / 26);
+    }
+    return s || 'A';
+  }
+
+  private buildImpairedCreditsSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('TopImpairedCredits');
+    sheet.columns = [
+      { width: 16 },
+      { width: 40 },
+      { width: 16 },
+      { width: 16 },
+      { width: 16 },
+      { width: 16 },
+      { width: 18 },
+      { width: 18 },
+      { width: 18 }
+    ];
+    addBanner(sheet, 'TopImpairedCredits - Top Impaired Credits', 'I');
+    addMatrixTable(sheet, this.capitalMemo);
+    for (const t of this.recoveryTables) {
+      addMatrixTable(sheet, t);
+    }
+
+    const start = sheet.rowCount + 1;
+    const title = sheet.addRow(['Table 5: Top Fifty Impaired Credit or more than Rs.100 lakhs']);
+    sheet.mergeCells(title.number, 1, title.number, 9);
+    title.font = { bold: true };
+    title.getCell(1).fill = solidFill(XL.headerGrey);
+
+    const head = sheet.addRow([
+      'PAN of Borrower',
+      'Name of Borrower',
+      'Loans & Advances',
+      'Funded Exposure',
+      'Interest in arrear',
+      '% to Total Advances',
+      '% to Capital Funds of the Bank',
+      'Asset Classification',
+      'Loss Provision held'
+    ]);
+    head.font = { bold: true };
+    head.alignment = { wrapText: true, horizontal: 'center', vertical: 'middle' };
+    head.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+    for (const r of this.impairedCredits) {
+      const row = sheet.addRow([
+        r.pan,
+        r.name,
+        r.loansAdvances,
+        r.funded,
+        r.interestInArrear,
+        r.pctTotalAdvances,
+        r.pctCapitalFunds,
+        r.assetClassification,
+        r.lossProvisionHeld
+      ]);
+      [
+        3,
+        4,
+        5,
+        9
+      ].forEach((c) => (row.getCell(c).numFmt = '#,##0.00'));
+      [
+        6,
+        7
+      ].forEach((c) => (row.getCell(c).numFmt = '0.00"%"'));
+    }
+
+    const total = sheet.addRow([
+      'Total',
+      '',
+      null,
+      this.impairedFundedTotal,
+      this.impairedInterestTotal,
+      null,
+      null,
+      '',
+      this.impairedProvisionTotal
+    ]);
+    total.font = { bold: true };
+    [
+      4,
+      5,
+      9
+    ].forEach((c) => {
+      total.getCell(c).numFmt = '#,##0.00';
+      total.getCell(c).fill = solidFill(XL.derivedBlue);
+    });
+    boxAllCells(sheet, start, sheet.rowCount, 9);
+  }
+
+  private buildExposureLimitsSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('ExposureLimits');
+    sheet.columns = [
+      { width: 16 },
+      { width: 46 },
+      { width: 18 },
+      { width: 18 },
+      { width: 20 },
+      { width: 22 },
+      { width: 20 }
+    ];
+    addBanner(sheet, 'ExposureLimits - Single and Group Borrower Exposure Limit', 'G');
+    addMatrixTable(sheet, this.capitalPreviousMarch);
+
+    const start = sheet.rowCount + 1;
+    const title = sheet.addRow(['Table 2: STATEMENT ON LARGE EXPOSURE - SINGLE BORROWER']);
+    sheet.mergeCells(title.number, 1, title.number, 7);
+    title.font = { bold: true };
+    title.getCell(1).fill = solidFill(XL.headerGrey);
+
+    const sub = sheet.addRow([
+      'In excess of 15% of banks Tier 1 capital as on previous March or a minimum of 20 large credits'
+    ]);
+    sheet.mergeCells(sub.number, 1, sub.number, 7);
+    sub.font = { bold: true, size: 10 };
+    sub.getCell(1).fill = solidFill(XL.headerGrey);
+
+    const head = sheet.addRow([
+      'PAN of Borrower',
+      'Name of Borrower',
+      'Limit sanctioned',
+      '% to Total Advances',
+      'Outstanding Balance',
+      '% to Tier 1 capital of the Bank',
+      'Asset Classification'
+    ]);
+    head.font = { bold: true };
+    head.alignment = { wrapText: true, horizontal: 'center', vertical: 'middle' };
+    head.eachCell((c) => (c.fill = solidFill(XL.headerGrey)));
+
+    for (const r of this.largeExposures) {
+      const row = sheet.addRow([
+        r.pan,
+        r.name,
+        r.limitSanctioned,
+        r.pctTotalAdvances,
+        r.outstandingBalance,
+        r.pctTier1Capital,
+        r.assetClassification
+      ]);
+      [
+        3,
+        5
+      ].forEach((c) => (row.getCell(c).numFmt = '#,##0.00'));
+      [
+        4,
+        6
+      ].forEach((c) => (row.getCell(c).numFmt = '0.00"%"'));
+    }
+    boxAllCells(sheet, start, sheet.rowCount, 7);
+
+    for (const note of this.exposureNotes) {
+      const n = sheet.addRow([note]);
+      sheet.mergeCells(n.number, 1, n.number, 7);
+      n.font = { bold: true, size: 9 };
+      n.alignment = { wrapText: true };
+      n.getCell(1).fill = solidFill(XL.headerGrey);
+    }
+  }
+
+  private toast(msg: string): void {
+    this.toastMsg = msg;
+    this.toastVisible = true;
+    if (this.toastTimer) {
+      clearTimeout(this.toastTimer);
+    }
+    this.toastTimer = setTimeout(() => (this.toastVisible = false), 3200);
+  }
+}

src/app/rbi-circulars/rbi-circulars-routing.module.ts

@@ -24,6 +24,22 @@ const routes: Routes = [
       path: 'rbi/aml',
       component: AmlRulesComponent,
       data: { title: 'AML Rules Master', breadcrumb: 'AML Rules Master' }
+    },
+    {
+      path: 'rbi/oss1',
+      // Lazy — the ExcelJS workbook builder should not weigh down the eager bundle.
+      loadComponent: () => import('./oss1-ral/oss1-ral.component').then((m) => m.Oss1RalComponent),
+      data: { title: 'OSS 1 — Return on Assets and Liabilities', breadcrumb: 'OSS 1 (RAL)' }
+    },
+    {
+      path: 'rbi/oss2',
+      loadComponent: () => import('./oss2-roe/oss2-roe.component').then((m) => m.Oss2RoeComponent),
+      data: { title: 'OSS 2 — Return on Earnings', breadcrumb: 'OSS 2 (RoE)' }
+    },
+    {
+      path: 'rbi/oss3',
+      loadComponent: () => import('./oss3-raq/oss3-raq.component').then((m) => m.Oss3RaqComponent),
+      data: { title: 'OSS 3 — Return on Asset Quality', breadcrumb: 'OSS 3 (RAQ-UCB)' }
     }
   ])
 ];

src/environments/.env.ts

@@ -9,8 +9,8 @@
 /* tslint:disable */
 export default {
   'mifos_x': {
-    'version': '260731',
+    'version': '260801',
-    'hash': 'fd28788d'
+    'hash': 'b9b37397'
   },
   'allow_switching_backend_instance': true
 };