Merge branch 'demo' of https://git.lincpay.tech/CBSNexora/cbsnexora into demo

src/app/core/branch-scope.service.ts

@@ -0,0 +1,98 @@
+/**
+ * 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 { Injectable, inject } from '@angular/core';
+import { AuthenticationService } from './authentication/authentication.service';
+import { GL_BRANCHES, GlBranch } from 'app/gl-reports/gl-reports-data';
+
+/**
+ * Resolves what branch data the logged-in user is allowed to see.
+ *
+ * Head Office sees every branch and can drill into any one of them; a branch login is
+ * locked to its own book. Previously this logic was copy-pasted into the Cash/Clearing
+ * Summary and the NPA report with slightly different branch code lists; this service is
+ * the single place it lives so new reports cannot drift.
+ *
+ * The logged-in office is matched to a branch by name, since session credentials carry
+ * only officeId and officeName. Office names are seeded to match the GL branch names
+ * exactly (see Liquibase 0442).
+ */
+@Injectable({ providedIn: 'root' })
+export class BranchScopeService {
+  private auth = inject(AuthenticationService);
+
+  /** Sentinel used when a branch login cannot be matched to a known branch. */
+  static readonly UNRESOLVED = '__unresolved__';
+
+  get isHeadOffice(): boolean {
+    return this.auth.isHeadOfficeUser();
+  }
+
+  /** The office name on the session, for labelling the scope in report headers. */
+  get officeName(): string {
+    return this.auth.getCredentials()?.officeName || 'Branch Office';
+  }
+
+  /**
+   * Branch code the user is confined to, or null for Head Office.
+   *
+   * Deliberately returns the UNRESOLVED sentinel rather than falling back to the first
+   * branch when the office cannot be matched: showing an unrecognised branch someone
+   * else's figures would be worse than showing them nothing.
+   */
+  get ownBranchCode(): string | null {
+    if (this.isHeadOffice) {
+      return null;
+    }
+    const name = this.officeName.toLowerCase().trim();
+    const match = GL_BRANCHES.find((b) => b.code !== 'HO' && name === b.name.toLowerCase());
+    // Fall back to a substring match for offices named e.g. "Andheri (E) Branch".
+    const loose = match ?? GL_BRANCHES.find((b) => b.code !== 'HO' && name.includes(b.name.toLowerCase()));
+    return loose?.code ?? BranchScopeService.UNRESOLVED;
+  }
+
+  /** True when the user may choose which branch to view. */
+  get canSelectBranch(): boolean {
+    return this.isHeadOffice;
+  }
+
+  /** Branches offered in a selector — everything for Head Office, nothing for a branch login. */
+  get selectableBranches(): GlBranch[] {
+    return this.isHeadOffice ? GL_BRANCHES : [];
+  }
+
+  /** Branch code a report should start on. '' means all branches consolidated. */
+  get defaultBranchCode(): string {
+    return this.isHeadOffice ? '' : (this.ownBranchCode ?? '');
+  }
+
+  /**
+   * Forces a requested branch code into what the user is actually allowed to see.
+   * Call this wherever a branch code reaches a data query, so a stale or hand-edited
+   * selection cannot widen the user's scope.
+   */
+  enforce(requested: string): string {
+    return this.isHeadOffice ? requested : (this.ownBranchCode ?? BranchScopeService.UNRESOLVED);
+  }
+
+  /** True when a branch login's office matched no known branch, so it sees no data. */
+  get isUnresolved(): boolean {
+    return this.ownBranchCode === BranchScopeService.UNRESOLVED;
+  }
+
+  /** Human label for the current scope, for report headers. */
+  scopeLabel(selectedCode: string): string {
+    if (!this.isHeadOffice) {
+      return this.officeName;
+    }
+    if (!selectedCode) {
+      return 'All Branches (Consolidated)';
+    }
+    return GL_BRANCHES.find((b) => b.code === selectedCode)?.name ?? selectedCode;
+  }
+}

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

@@ -587,6 +587,10 @@
       <button mat-menu-item [routerLink]="['/reports', 'Accounting']" tabindex="0">
         <i class="fa fa-calculator menu-item-icon"></i> Accounting
       </button>
+      <mat-divider></mat-divider>
+      <button mat-menu-item routerLink="/reports/form-97-98" tabindex="0">
+        <i class="fa fa-file-invoice menu-item-icon"></i> Form 97/98 Transaction Report
+      </button>
     </mat-menu>
 
     <!-- Admin Mega Menu — 3-column rectangular panel grouping Setup,
@@ -865,20 +869,34 @@
           </div>
           <div class="gl-group">
             <div class="gl-group-title">GL Reports</div>
-            <a class="gl-link" [class.hidden]="!matchesGlSearch('GL Average Balance')" (click)="glMenuOpen = false"
-              ><fa-icon icon="calculator" class="gl-icon"></fa-icon> GL Average Balance</a
+            <a
+              class="gl-link"
+              [class.hidden]="!matchesGlSearch('GL Average Balance')"
+              routerLink="/gl/reports/gl-average-balance"
+              (click)="glMenuOpen = false"
+              ><fa-icon icon="calculator" class="gl-icon" style="color: #b45309"></fa-icon> GL Average Balance</a
             >
-            <a class="gl-link" [class.hidden]="!matchesGlSearch('GL Mapping for Report')" (click)="glMenuOpen = false"
-              ><fa-icon icon="project-diagram" class="gl-icon"></fa-icon> GL Mapping for Report</a
+            <a
+              class="gl-link"
+              [class.hidden]="!matchesGlSearch('GL Mapping for Report')"
+              routerLink="/gl/reports/gl-mapping"
+              (click)="glMenuOpen = false"
+              ><fa-icon icon="project-diagram" class="gl-icon" style="color: #b45309"></fa-icon> GL Mapping for
+              Report</a
             >
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('Account wise Balance List')"
+              routerLink="/gl/reports/account-wise-balance"
               (click)="glMenuOpen = false"
-              ><fa-icon icon="list" class="gl-icon"></fa-icon> Account wise Balance List</a
+              ><fa-icon icon="list" class="gl-icon" style="color: #b45309"></fa-icon> Account wise Balance List</a
             >
-            <a class="gl-link" [class.hidden]="!matchesGlSearch('Distribution of Balance')" (click)="glMenuOpen = false"
-              ><fa-icon icon="chart-pie" class="gl-icon"></fa-icon> Distribution of Balance</a
+            <a
+              class="gl-link"
+              [class.hidden]="!matchesGlSearch('Distribution of Balance')"
+              routerLink="/gl/reports/distribution-of-balance"
+              (click)="glMenuOpen = false"
+              ><fa-icon icon="chart-pie" class="gl-icon" style="color: #b45309"></fa-icon> Distribution of Balance</a
             >
             <a
               class="gl-link"
@@ -894,8 +912,9 @@
             <a
               class="gl-link"
               [class.hidden]="!matchesGlSearch('Client wise Balance Report')"
+              routerLink="/gl/reports/client-wise-balance"
               (click)="glMenuOpen = false"
-              ><fa-icon icon="users" class="gl-icon"></fa-icon> Client wise Balance Report</a
+              ><fa-icon icon="users" class="gl-icon" style="color: #b45309"></fa-icon> Client wise Balance Report</a
             >
             <a
               class="gl-link"
@@ -905,17 +924,29 @@
               ><fa-icon icon="exclamation-circle" class="gl-icon" style="color: #b45309"></fa-icon> Contingent
               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
+            <a
+              class="gl-link"
+              [class.hidden]="!matchesGlSearch('Banker Head Report')"
+              routerLink="/gl/reports/banker-head"
+              (click)="glMenuOpen = false"
+              ><fa-icon icon="university" class="gl-icon" style="color: #b45309"></fa-icon> Banker Head Report</a
             >
           </div>
           <div class="gl-group">
             <div class="gl-group-title">Registers</div>
-            <a class="gl-link" [class.hidden]="!matchesGlSearch('Sundry Register')" (click)="glMenuOpen = false"
-              ><fa-icon icon="clipboard-list" class="gl-icon"></fa-icon> Sundry Register</a
+            <a
+              class="gl-link"
+              [class.hidden]="!matchesGlSearch('Sundry Register')"
+              routerLink="/gl/reports/sundry-register"
+              (click)="glMenuOpen = false"
+              ><fa-icon icon="clipboard-list" class="gl-icon" style="color: #b45309"></fa-icon> Sundry Register</a
             >
-            <a class="gl-link" [class.hidden]="!matchesGlSearch('Voucher Register')" (click)="glMenuOpen = false"
-              ><fa-icon icon="receipt" class="gl-icon"></fa-icon> Voucher Register</a
+            <a
+              class="gl-link"
+              [class.hidden]="!matchesGlSearch('Voucher Register')"
+              routerLink="/gl/reports/voucher-register"
+              (click)="glMenuOpen = false"
+              ><fa-icon icon="receipt" class="gl-icon" style="color: #b45309"></fa-icon> Voucher Register</a
             >
             <a
               class="gl-link"
@@ -1565,6 +1596,9 @@
           <button mat-menu-item tabindex="0">
             <fa-icon icon="file-signature" class="menu-item-icon" style="color: #15803d"></fa-icon> Form 98
           </button>
+          <button mat-menu-item routerLink="/reports/form-97-98" tabindex="0">
+            <fa-icon icon="file-invoice" class="menu-item-icon" style="color: #15803d"></fa-icon> Form 97/98 Txn Report
+          </button>
           <button mat-menu-item routerLink="/letter-mgmt/form-15gh" tabindex="0">
             <fa-icon icon="file-signature" class="menu-item-icon" style="color: #15803d"></fa-icon> Form 121
           </button>

src/app/fiu/fiu-data.ts

@@ -20,7 +20,15 @@
  */
 
 export type ReportType = 'CTR' | 'STR' | 'CCR' | 'NTR' | 'CBWTR';
-export type StrStatus = 'draft' | 'po-review' | 'filed' | 'rejected';
+/**
+ * Lifecycle of an STR case.
+ *   draft           — raised, not yet with the Principal Officer
+ *   po-review       — under Principal Officer investigation
+ *   awaiting-filing — concluded suspicious; STR XML must still be submitted to FIU-IND
+ *   filed           — submitted and FIU-IND acknowledgement recorded
+ *   rejected        — concluded clean; nothing filed
+ */
+export type StrStatus = 'draft' | 'po-review' | 'awaiting-filing' | 'filed' | 'rejected';
 
 /** TC2 — Branch / cash transaction record */
 export interface CtrTransaction {
@@ -42,7 +50,17 @@ export interface CtrTransaction {
   declaration: string;
   /** Customer name resolved from KC1 (UI convenience, not in actual TC2 schema) */
   customerName?: string;
-  complianceStatus?: 'PENDING' | 'WHITELISTED' | 'SUSPICIOUS';
+  /**
+   * CTR does not judge suspicion. It records only whether the source of funds was
+   * evidenced at the counter (CTR filed, nothing further) or could not be, in which
+   * case the transaction is referred to STR. The suspicious/clean verdict itself
+   * belongs to the Principal Officer on the STR side.
+   */
+  complianceStatus?: 'PENDING' | 'EVIDENCED' | 'REFERRED';
+  /** Document that evidenced the source of funds, when verified at the counter. */
+  evidenceDocType?: string;
+  evidenceReference?: string;
+  evidencedOn?: string;
 }
 
 /** Outcome of the Principal Officer's investigation into an STR case */
@@ -64,6 +82,10 @@ export interface StrTransaction extends CtrTransaction {
   poRemarks?: string;
   /** Set once the Principal Officer concludes the investigation */
   poFinding?: PoFinding;
+  /** FIU-IND acknowledgement number, recorded only after the STR is actually submitted */
+  fiuReferenceNo?: string;
+  /** Date the STR was submitted on the FINnet portal */
+  filedOn?: string;
 }
 
 /** KC1 — Individual customer card (subset of the 70+ fields, only what UI shows) */

src/app/fiu/fiu.component.html

@@ -141,7 +141,8 @@
         <div class="fiu-form-title">
           <h3>Live CTR Threshold Alerts</h3>
           <p>
-            Mechanical cash transaction threshold breaches — review and whitelist or escalate to Principal Officer
+            Mechanical cash threshold breaches. CTR is filed regardless of outcome — where the source of funds cannot be
+            evidenced, send the transaction to STR for the Principal Officer to investigate.
           </p>
         </div>
         <select class="fiu-inp" [(ngModel)]="amlAlertStatusFilter" (ngModelChange)="loadAmlAlerts()">
@@ -198,8 +199,7 @@
                 <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>
+                      <button class="fiu-btn fiu-btn-xml" (click)="escalateAlert(alert)">Send to STR</button>
                     </div>
                   }
                 </td>
@@ -213,9 +213,9 @@
         </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
+        <span class="report-pill report-pending">Pending</span> cash breach awaiting review &middot;
+        <span class="report-pill report-str">Referred to STR</span> source of funds not evidenced — sent to the
+        Principal Officer, who decides there whether to whitelist it or file an STR
       </p>
 
       <!-- LIVE: monthly CTR reports (mechanical, threshold-based) -->
@@ -347,32 +347,75 @@
                 </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>
+                  @if (t.complianceStatus === 'REFERRED') {
+                    <span
+                      class="report-pill report-str"
+                      title="Also under investigation as an STR case — the transaction remains in the CTR file"
+                      >+ 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>
+                  @if (t.complianceStatus === 'REFERRED') {
+                    <span class="status-pill status-escalated">REFERRED TO STR</span>
+                    <button class="fiu-link-btn" (click)="openStrCase(t)">View in STR tab &rarr;</button>
+                  } @else if (t.complianceStatus === 'EVIDENCED') {
+                    <span class="status-pill status-whitelisted">EVIDENCE ON FILE</span>
+                    <div class="muted" style="margin-top: 3px">
+                      {{ t.evidenceDocType }}
+                      @if (t.evidenceReference) {
+                        <span> · {{ t.evidenceReference }}</span>
+                      }
                     </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>
-                    }
+                    <div class="fiu-action-group" style="gap: 4px" *mifosxHasPermission="'REVIEW_AML_ALERT'">
+                      <button class="fiu-btn fiu-btn-evidence" (click)="startCtrEvidence(t)">Record evidence</button>
+                      <button class="fiu-btn fiu-btn-refer" (click)="referCtrTxnToStr(t)">Send to STR</button>
+                    </div>
                   }
                 </td>
               </tr>
+
+              <!-- Inline evidence capture for this transaction -->
+              @if (evidencingTxn?.txnId === t.txnId) {
+                <tr class="evidence-row">
+                  <td colspan="12">
+                    <div class="evidence-panel">
+                      <div class="evidence-t">
+                        <fa-icon icon="check-circle"></fa-icon>
+                        Record source-of-funds evidence for {{ t.customerName }} &mdash; &#8377;{{
+                          t.txnAmount | number: '1.0-0'
+                        }}
+                      </div>
+                      <div class="evidence-grid">
+                        <div class="form-row">
+                          <label for="ctrDoc{{ t.txnId }}">Document produced</label>
+                          <select id="ctrDoc{{ t.txnId }}" class="fiu-inp" [(ngModel)]="ctrEvidenceDocType">
+                            <option value="">Select document…</option>
+                            @for (d of evidenceDocTypes; track d) {
+                              <option [value]="d">{{ d }}</option>
+                            }
+                          </select>
+                        </div>
+                        <div class="form-row">
+                          <label for="ctrRef{{ t.txnId }}">Document / reference number</label>
+                          <input id="ctrRef{{ t.txnId }}" class="fiu-inp" type="text" [(ngModel)]="ctrEvidenceRef" />
+                        </div>
+                        <div class="fiu-action-group">
+                          <button class="fiu-btn fiu-btn-evidence" (click)="confirmCtrEvidence()">
+                            Confirm — CTR only
+                          </button>
+                          <button class="fiu-btn" (click)="cancelCtrEvidence()">Cancel</button>
+                        </div>
+                      </div>
+                      <p class="evidence-note">
+                        Recording evidence is a documentation step, not a suspicion verdict. The transaction is reported
+                        in the CTR either way — this simply confirms no STR referral is needed.
+                      </p>
+                    </div>
+                  </td>
+                </tr>
+              }
             } @empty {
               <tr>
                 <td colspan="11" class="fiu-empty">No transactions match the filters.</td>
@@ -382,10 +425,11 @@
         </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)
+        <span class="report-pill report-ctr">CTR</span> every cash txn ≥ threshold is reported here regardless of
+        outcome. <strong>Record evidence</strong> when the customer produces valid documents — CTR only, no STR &middot;
+        <span class="report-pill report-str">+ STR</span> <strong>Send to STR</strong> when the source of funds cannot
+        be evidenced; the Principal Officer investigates and decides whether to file with FIU-IND. A referred
+        transaction stays in the CTR file as well.
       </p>
     </div>
   }
@@ -397,9 +441,7 @@
       <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>
+          <p>Flagged by the monitoring engine for suspicious behavioral patterns — triage and whitelist or escalate</p>
         </div>
       </div>
       <div class="fiu-tbl-wrap">
@@ -468,7 +510,7 @@
         <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;" />
+      <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">
@@ -627,23 +669,26 @@
               } @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.
+                  <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) {
+                  {{ 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') : '…' }}
+              Conclude as
+              {{ allAnswered ? (derivedConclusion === 'SUSPICIOUS' ? 'Suspicious' : 'Not Suspicious') : '…' }}
             </button>
 
             @if (selectedStrCase.status === 'CONCLUDED_SUSPICIOUS') {
@@ -675,8 +720,9 @@
             <option value="">All</option>
             <option value="draft">Draft</option>
             <option value="po-review">PO Review</option>
+            <option value="awaiting-filing">Awaiting Filing</option>
             <option value="filed">Filed</option>
-            <option value="rejected">Rejected</option>
+            <option value="rejected">Closed — Clean</option>
           </select>
         </div>
         <div class="fiu-filter">
@@ -752,17 +798,198 @@
                   </label>
                   <p>{{ poFindingLabel(s.poFinding) }}</p>
                 </div>
-              } @else {
+              }
+
+              <!-- Concluded suspicious but not yet submitted to FIU-IND -->
+              @if (s.status === 'awaiting-filing') {
+                <div class="str-filing" *mifosxHasPermission="'CONCLUDE_AML_STR'">
+                  <label>
+                    <fa-icon icon="exclamation-triangle"></fa-icon> Awaiting submission to FIU-IND — due within 7 days
+                    of {{ s.detectedOn }}
+                  </label>
+                  <p class="filing-hint">
+                    Generate the FINnet STR XML, upload it on the FIU-IND portal under
+                    {{ bank.principalOfficer }}'s digital signature, then record the acknowledgement number here.
+                  </p>
+                  <div class="filing-row">
+                    <button class="fiu-btn" (click)="exportSingleStrXml(s)">
+                      <fa-icon icon="file-alt"></fa-icon> Generate STR XML
+                    </button>
+                    <input
+                      class="fiu-inp"
+                      type="text"
+                      placeholder="FIU-IND acknowledgement no."
+                      [(ngModel)]="localFileRefs[s.reportRefNo]"
+                    />
+                    <button class="fiu-btn fiu-btn-xml" (click)="fileLocalStr(s)">Mark STR Filed</button>
+                  </div>
+                </div>
+              }
+
+              @if (s.status === 'filed' && s.fiuReferenceNo) {
+                <div class="str-filed-ack">
+                  <fa-icon icon="check-circle"></fa-icon>
+                  <span>
+                    Filed with FIU-IND on <strong>{{ s.filedOn }}</strong> &middot; acknowledgement
+                    <strong class="mono">{{ s.fiuReferenceNo }}</strong>
+                  </span>
+                </div>
+              }
+
+              @if (!s.poFinding && investigatingStr?.reportRefNo !== s.reportRefNo) {
                 <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 class="fiu-btn fiu-btn-xml" (click)="investigateLocalStr(s)">
+                    <fa-icon icon="search"></fa-icon> Investigate this case
+                  </button>
+                </div>
+              }
+
+              <!-- Investigation workspace for this case -->
+              @if (investigatingStr?.reportRefNo === s.reportRefNo) {
+                <div class="str-investigation" *mifosxHasPermission="'CONCLUDE_AML_STR'">
+                  <div class="inv-head">
+                    <span>Principal Officer investigation — STR-{{ s.reportRefNo }}</span>
+                    <button class="fiu-link-btn fiu-link-btn--muted" (click)="closeLocalStrInvestigation()">
+                      Cancel
                     </button>
                   </div>
+
+                  <!-- Step 1 — call for evidence -->
+                  <div class="inv-step">
+                    <div class="inv-step-t"><span class="inv-num">1</span> Documentary evidence called for</div>
+                    <div class="inv-grid">
+                      <div class="form-row">
+                        <label for="invDocType">Document requested from the customer</label>
+                        <select id="invDocType" class="fiu-inp" [(ngModel)]="evidenceDocType">
+                          <option value="">Select document…</option>
+                          @for (d of evidenceDocTypes; track d) {
+                            <option [value]="d">{{ d }}</option>
+                          }
+                        </select>
+                      </div>
+                      <div class="form-row">
+                        <label for="invReceived">Was it produced?</label>
+                        <select id="invReceived" class="fiu-inp" [(ngModel)]="evidenceReceived">
+                          <option value="">Select…</option>
+                          <option value="YES">Yes — complete</option>
+                          <option value="PARTIAL">Partially — incomplete</option>
+                          <option value="NO">No — not produced</option>
+                        </select>
+                      </div>
+                      <div class="form-row">
+                        <label for="invRef">Document / reference number</label>
+                        <input id="invRef" class="fiu-inp" type="text" [(ngModel)]="evidenceReference" />
+                      </div>
+                    </div>
+                  </div>
+
+                  <!-- Step 2 — customer's account of the funds -->
+                  <div class="inv-step">
+                    <div class="inv-step-t"><span class="inv-num">2</span> Customer’s explanation of the source</div>
+                    <textarea
+                      rows="2"
+                      [(ngModel)]="customerExplanation"
+                      placeholder="e.g. Proceeds of a flat sold in June; sale deed produced and matched to the deposit amount and date."
+                    ></textarea>
+                  </div>
+
+                  <!-- Step 3 — verification checklist -->
+                  <div class="inv-step">
+                    <div class="inv-step-t">
+                      <span class="inv-num">3</span> Verification checklist
+                      <span class="checklist-progress" [class.done]="allAnswered">
+                        {{ answeredCount }} / {{ strChecklist.length }} answered
+                      </span>
+                    </div>
+                    <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-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-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>
+
+                  <!-- Derived outcome -->
+                  <div
+                    class="verdict"
+                    [class.verdict--clear]="canConcludeLocal && derivedConclusion === 'NOT_SUSPICIOUS'"
+                    [class.verdict--suspicious]="canConcludeLocal && derivedConclusion === 'SUSPICIOUS'"
+                  >
+                    @if (!canConcludeLocal) {
+                      <fa-icon icon="info-circle"></fa-icon>
+                      <span>
+                        Complete all three steps to determine the outcome.
+                        @if (!evidenceRecorded) {
+                          <span> Evidence not yet recorded.</span>
+                        }
+                        @if (!allAnswered) {
+                          <span> {{ strChecklist.length - answeredCount }} verification point(s) pending.</span>
+                        }
+                      </span>
+                    } @else if (derivedConclusion === 'NOT_SUSPICIOUS') {
+                      <fa-icon icon="check-circle"></fa-icon>
+                      <span>
+                        <strong>Source of funds established.</strong> Case closes as clean — the transaction stays in
+                        the CTR report and no STR is filed with FIU-IND.
+                      </span>
+                    } @else {
+                      <fa-icon icon="exclamation-triangle"></fa-icon>
+                      <span>
+                        <strong>Source of funds not established.</strong> {{ failedFindings.length }} point(s)
+                        unsatisfied — an STR will be filed with FIU-IND in addition to the CTR.
+                      </span>
+                    }
+                  </div>
+
+                  <button class="fiu-btn fiu-btn-xml" [disabled]="!canConcludeLocal" (click)="concludeLocalStr()">
+                    {{
+                      canConcludeLocal
+                        ? derivedConclusion === 'SUSPICIOUS'
+                          ? 'Conclude — file STR with FIU-IND'
+                          : 'Conclude — close as clean (CTR only)'
+                        : 'Conclude'
+                    }}
+                  </button>
                 </div>
               }
             </div>
@@ -871,8 +1098,8 @@
         <div class="fiu-form-title">
           <h3>FINnet 2.0 Submission Files</h3>
           <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.
+            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()">

src/app/fiu/fiu.component.scss

@@ -386,6 +386,78 @@
   align-self: end;
 }
 
+/* CTR outcome 1: source of funds evidenced at the counter — CTR only. */
+.fiu-btn-evidence {
+  padding: 5px 10px;
+  font-size: 11px;
+  font-weight: 600;
+  color: var(--f-green);
+  border-color: var(--f-green);
+  background: var(--f-green-l);
+
+  &:hover {
+    background: var(--f-green);
+    border-color: var(--f-green);
+    color: #fff;
+  }
+}
+
+/* Inline evidence capture row inside the TC2 table. */
+.evidence-row td {
+  background: var(--f-green-l) !important;
+  padding: 0 !important;
+}
+
+.evidence-panel {
+  padding: 12px 16px;
+  border-left: 3px solid var(--f-green);
+}
+
+.evidence-t {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  font-size: 12px;
+  font-weight: 700;
+  color: #14532d;
+  margin-bottom: 10px;
+}
+
+.evidence-grid {
+  display: grid;
+  grid-template-columns: 2fr 1fr auto;
+  gap: 12px;
+  align-items: end;
+}
+
+.evidence-note {
+  margin: 8px 0 0;
+  font-size: 11px;
+  color: var(--f-g700);
+}
+
+@media (width <= 900px) {
+  .evidence-grid {
+    grid-template-columns: 1fr;
+  }
+}
+
+/* CTR outcome 2: evidence unavailable — refer the transaction onward to STR. */
+.fiu-btn-refer {
+  padding: 5px 10px;
+  font-size: 11px;
+  font-weight: 600;
+  color: var(--f-red);
+  border-color: var(--f-red);
+  background: var(--f-red-l);
+
+  &:hover {
+    background: var(--f-red);
+    border-color: var(--f-red);
+    color: #fff;
+  }
+}
+
 .fiu-link-btn {
   display: inline-block;
   margin-top: 3px;
@@ -708,6 +780,11 @@
     color: var(--f-amber);
   }
 
+  &.st-awaiting-filing {
+    background: #ffedd5;
+    color: #9a3412;
+  }
+
   &.st-filed {
     background: var(--f-green-l);
     color: var(--f-green);
@@ -1306,6 +1383,128 @@
   }
 }
 
+/* Concluded suspicious, still to be submitted on the FINnet portal. */
+.str-filing {
+  background: #fff7ed;
+  border: 1px solid #fdba74;
+  border-radius: 8px;
+  padding: 10px 14px;
+
+  label {
+    display: flex;
+    align-items: center;
+    gap: 6px;
+    font-size: 11px;
+    font-weight: 700;
+    color: #9a3412;
+    text-transform: uppercase;
+    letter-spacing: 0.04em;
+  }
+}
+
+.filing-hint {
+  margin: 4px 0 8px;
+  font-size: 12px;
+  color: var(--f-g700);
+}
+
+.filing-row {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  flex-wrap: wrap;
+
+  .fiu-inp {
+    max-width: 260px;
+  }
+}
+
+.str-filed-ack {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  background: var(--f-green-l);
+  border: 1px solid #86efac;
+  border-radius: 8px;
+  padding: 9px 14px;
+  font-size: 12px;
+  color: #14532d;
+}
+
+/* ── CTR-referred case: Principal Officer investigation workspace ───────── */
+.str-investigation {
+  margin-top: 12px;
+  border: 1px solid var(--f-purple);
+  border-radius: 10px;
+  background: #fdfcff;
+  display: flex;
+  flex-direction: column;
+  gap: 12px;
+  padding: 14px;
+}
+
+.inv-head {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  gap: 12px;
+  font-size: 12px;
+  font-weight: 700;
+  color: var(--f-purple);
+  text-transform: uppercase;
+  letter-spacing: 0.04em;
+}
+
+.inv-step {
+  display: flex;
+  flex-direction: column;
+  gap: 8px;
+
+  textarea {
+    width: 100%;
+    padding: 8px 10px;
+    border-radius: 6px;
+    border: 1px solid var(--f-g300);
+    font-family: inherit;
+    font-size: 13px;
+  }
+}
+
+.inv-step-t {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  font-size: 13px;
+  font-weight: 700;
+  color: var(--f-g900);
+}
+
+.inv-num {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  width: 20px;
+  height: 20px;
+  border-radius: 50%;
+  background: var(--f-purple);
+  color: #fff;
+  font-size: 11px;
+  font-weight: 700;
+  flex-shrink: 0;
+}
+
+.inv-grid {
+  display: grid;
+  grid-template-columns: 2fr 1fr 1fr;
+  gap: 12px;
+}
+
+@media (width <= 900px) {
+  .inv-grid {
+    grid-template-columns: 1fr;
+  }
+}
+
 /* Derived verdict banner */
 .verdict {
   display: flex;

src/app/fiu/fiu.component.ts

@@ -135,6 +135,54 @@ export class FiuComponent implements OnInit {
   /** null = not yet answered, true = genuine, false = not satisfied. */
   strFindings: Record<string, boolean | null> = {};
 
+  // ── Investigation of a CTR-referred STR case ───────────────────────────────
+  /** The local STR card currently under investigation, if any. */
+  investigatingStr: StrTransaction | null = null;
+
+  /** Documents the Principal Officer can call for to evidence the source of funds. */
+  readonly evidenceDocTypes: string[] = [
+    'Sale deed / agreement for immovable property',
+    'Salary slips and Form 16',
+    'Audited financials / ITR of the business',
+    'Loan sanction or disbursement letter',
+    'Gift deed with donor PAN and relationship proof',
+    'Maturity advice of a deposit or insurance policy',
+    'Sale bill for gold, vehicle or other asset',
+    'Agricultural income certificate / mandi receipts',
+    'No document produced by the customer'
+  ];
+
+  evidenceDocType = '';
+  evidenceReceived: 'YES' | 'PARTIAL' | 'NO' | '' = '';
+  evidenceReference = '';
+  customerExplanation = '';
+
+  /** Opens the investigation panel for a CTR-referred case with a clean slate. */
+  investigateLocalStr(rec: StrTransaction): void {
+    this.investigatingStr = rec;
+    this.selectedStrCase = null;
+    this.resetChecklist();
+    this.evidenceDocType = '';
+    this.evidenceReceived = '';
+    this.evidenceReference = '';
+    this.customerExplanation = '';
+    this.concludeInvestigationNotes = '';
+    this.concludeSourceOfFundsNotes = '';
+  }
+
+  closeLocalStrInvestigation(): void {
+    this.investigatingStr = null;
+  }
+
+  /** Documentary evidence is a precondition for clearing a case, not an optional note. */
+  get evidenceRecorded(): boolean {
+    return !!this.evidenceDocType && !!this.evidenceReceived;
+  }
+
+  get canConcludeLocal(): boolean {
+    return this.evidenceRecorded && this.allAnswered && !!this.customerExplanation.trim();
+  }
+
   private resetChecklist(): void {
     this.strFindings = {};
     for (const item of this.strChecklist) {
@@ -202,14 +250,51 @@ export class FiuComponent implements OnInit {
     }
   }
 
-  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`);
+  // ── CTR-side evidence capture ──────────────────────────────────────────────
+  /** Transaction whose source-of-funds evidence is being recorded, if any. */
+  evidencingTxn: CtrTransaction | null = null;
+  ctrEvidenceDocType = '';
+  ctrEvidenceRef = '';
+
+  startCtrEvidence(txn: CtrTransaction): void {
+    this.evidencingTxn = txn;
+    this.ctrEvidenceDocType = '';
+    this.ctrEvidenceRef = '';
   }
 
-  flagCtrTxnSuspicious(txn: CtrTransaction): void {
-    txn.complianceStatus = 'SUSPICIOUS';
+  cancelCtrEvidence(): void {
+    this.evidencingTxn = null;
+  }
+
+  /**
+   * Records that the source of funds was evidenced at the counter. This is a
+   * documentation step, not a suspicion verdict — the transaction is reported in
+   * the CTR either way; recording evidence simply means no STR referral is needed.
+   */
+  confirmCtrEvidence(): void {
+    const txn = this.evidencingTxn;
+    if (!txn) {
+      return;
+    }
+    if (!this.ctrEvidenceDocType) {
+      this.toast('Select the document that evidences the source of funds');
+      return;
+    }
+    txn.complianceStatus = 'EVIDENCED';
+    txn.evidenceDocType = this.ctrEvidenceDocType;
+    txn.evidenceReference = this.ctrEvidenceRef.trim();
+    txn.evidencedOn = new Date().toLocaleDateString('en-GB').replace(/\//g, '-');
+    localStorage.setItem('fiu_ctr_txns', JSON.stringify(this.ctrTxns));
+    this.evidencingTxn = null;
+    this.toast(`${txn.customerName} — evidence recorded. Reported in CTR only, no STR referral.`);
+  }
+
+  /**
+   * Referral to STR. Used when the source of funds could not be evidenced; the
+   * Principal Officer then investigates and decides whether to file with FIU-IND.
+   */
+  referCtrTxnToStr(txn: CtrTransaction): void {
+    txn.complianceStatus = 'REFERRED';
     localStorage.setItem('fiu_ctr_txns', JSON.stringify(this.ctrTxns));
 
     const newRef = Math.max(100, ...this.strTxns.map((s) => s.reportRefNo)) + 1;
@@ -222,34 +307,112 @@ export class FiuComponent implements OnInit {
       riskCategory: 'unusual-pattern',
       narrative:
         `Cash ${txn.depositOrWithdrawal.toLowerCase()} of ₹${txn.txnAmount.toLocaleString('en-IN')} breached the ` +
-        `₹${this.bank.cashThreshold.toLocaleString('en-IN')} CTR limit and was flagged as suspicious by the AML Officer. ` +
-        `Referred to the Principal Officer to establish whether the source of funds is legitimate or linked to terror financing.`,
+        `₹${this.bank.cashThreshold.toLocaleString('en-IN')} CTR limit and genuine evidence of the source of funds ` +
+        `could not be established at the branch. Referred to the Principal Officer for investigation.`,
       status: 'po-review',
       poFinding: undefined
     };
 
     this.strTxns.unshift(newStrCase);
     localStorage.setItem('fiu_str_cases', JSON.stringify(this.strTxns));
-    this.toast(`STR-${newRef} opened for ${txn.customerName} — awaiting Principal Officer investigation`);
+    this.toast(`${txn.customerName} referred to STR-${newRef} — 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 {
+  /**
+   * Concludes a CTR-referred case. The verdict follows the evidence and the
+   * verification checklist rather than a free choice, and the full trail is written
+   * into the case remarks so the filing carries its own justification.
+   */
+  concludeLocalStr(): void {
+    const rec = this.investigatingStr;
+    if (!rec) {
+      return;
+    }
+    if (!this.evidenceRecorded) {
+      this.toast('Record which document was called for and whether it was produced');
+      return;
+    }
+    if (!this.customerExplanation.trim()) {
+      this.toast('Record the explanation the customer gave for the source of funds');
+      return;
+    }
+    if (!this.allAnswered) {
+      this.toast(`Answer all verification points — ${this.strChecklist.length - this.answeredCount} still pending`);
+      return;
+    }
+
+    const finding: PoFinding = this.derivedConclusion === 'SUSPICIOUS' ? 'SUSPICIOUS' : 'CLEAN';
+    const failed = this.failedFindings;
+    const evidenceLine =
+      `Document called for: ${this.evidenceDocType}. Produced: ${this.evidenceReceived}` +
+      (this.evidenceReference.trim() ? ` (ref ${this.evidenceReference.trim()})` : '') +
+      '.';
+    const explanationLine = `Customer's explanation: ${this.customerExplanation.trim()}`;
+
     rec.poFinding = finding;
     if (finding === 'CLEAN') {
       rec.status = 'rejected';
       rec.poRemarks =
-        'Source-of-funds documentation reviewed and verified by the Principal Officer. No link to terror financing or ' +
-        'any other predicate offence. Case closed — no STR filed with FIU-IND.';
-      this.toast(`STR-${rec.reportRefNo} closed as clean — no STR filed`);
+        `${evidenceLine} ${explanationLine} All ${this.strChecklist.length} verification points found genuine, ` +
+        `so the source of funds is established. Case closed — the transaction remains in the CTR report and no STR ` +
+        `is filed with FIU-IND.`;
+      // The originating CTR row must stop advertising a live STR once cleared.
+      const origin = this.ctrTxns.find((t) => t.txnId === rec.txnId);
+      if (origin) {
+        origin.complianceStatus = 'EVIDENCED';
+        origin.evidenceDocType = this.evidenceDocType;
+        origin.evidenceReference = this.evidenceReference.trim();
+        origin.evidencedOn = new Date().toLocaleDateString('en-GB').replace(/\//g, '-');
+        localStorage.setItem('fiu_ctr_txns', JSON.stringify(this.ctrTxns));
+      }
+      this.toast(`STR-${rec.reportRefNo} closed as clean — CTR only, no STR filed`);
     } else {
-      rec.status = 'filed';
+      // Concluding suspicious does not file anything — the STR still has to be
+      // submitted on the FINnet portal and its acknowledgement recorded.
+      rec.status = 'awaiting-filing';
       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-${rec.reportRefNo} confirmed suspicious — filed with FIU-IND`);
+        `${evidenceLine} ${explanationLine} ${failed.length} of ${this.strChecklist.length} verification points not ` +
+        `satisfied: ${failed.map((f) => f.label).join('; ')}. Source of funds not established — STR to be filed with ` +
+        `FIU-IND under PMLA s.12 within 7 days and the account placed under enhanced monitoring.`;
+      this.toast(`STR-${rec.reportRefNo} concluded suspicious — now awaiting submission to FIU-IND`);
     }
     localStorage.setItem('fiu_str_cases', JSON.stringify(this.strTxns));
+    this.investigatingStr = null;
+  }
+
+  /** Acknowledgement number captured against a case awaiting submission. */
+  localFileRefs: Record<number, string> = {};
+
+  /**
+   * Records that the STR was actually submitted on the FINnet portal. Only this
+   * step moves a case to "filed" and counts it in the filed KPI.
+   */
+  fileLocalStr(rec: StrTransaction): void {
+    const ref = (this.localFileRefs[rec.reportRefNo] || '').trim();
+    if (!ref) {
+      this.toast('Enter the FIU-IND acknowledgement number received on the FINnet portal');
+      return;
+    }
+    rec.status = 'filed';
+    rec.fiuReferenceNo = ref;
+    rec.filedOn = new Date().toLocaleDateString('en-GB').replace(/\//g, '-');
+    rec.poRemarks = `${rec.poRemarks ?? ''} Submitted to FIU-IND on ${rec.filedOn}; acknowledgement ${ref}.`.trim();
+    localStorage.setItem('fiu_str_cases', JSON.stringify(this.strTxns));
+    this.toast(`STR-${rec.reportRefNo} filed with FIU-IND — acknowledgement ${ref}`);
+  }
+
+  /** Generates the FINnet STR XML for one case, ready to upload to the portal. */
+  exportSingleStrXml(rec: StrTransaction): void {
+    const saved = this.strFilterStatus;
+    const savedRisk = this.strFilterRisk;
+    // Temporarily narrow the export to this case only, then restore the filters.
+    this.strFilterStatus = '';
+    this.strFilterRisk = '';
+    const only = [rec];
+    this.writeStrXml(only, `STR-${rec.reportRefNo}-${rec.customerName ?? 'case'}.xml`);
+    this.strFilterStatus = saved;
+    this.strFilterRisk = savedRisk;
+    this.toast(`STR-${rec.reportRefNo} XML generated — upload it on the FINnet portal`);
   }
 
   poFindingLabel(finding: PoFinding): string {
@@ -363,12 +526,7 @@ export class FiuComponent implements OnInit {
       : `${this.concludeInvestigationNotes.trim()}\n\nAll ${this.strChecklist.length} verification points found genuine.`;
 
     this.amlService
-      .concludeStrCase(
-        this.selectedStrCase.id,
-        this.concludeConclusion,
-        notes,
-        this.concludeSourceOfFundsNotes
-      )
+      .concludeStrCase(this.selectedStrCase.id, this.concludeConclusion, notes, this.concludeSourceOfFundsNotes)
       .subscribe({
         next: (updated) => {
           this.toast(
@@ -406,16 +564,16 @@ export class FiuComponent implements OnInit {
   }
 
   /**
-   * 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).
+   * Where a live AML alert stands — drives the "Routes To" column.
+   * Whitelisting is an STR-side decision, so a CTR alert can only be pending or
+   * referred onward. Historic WHITELISTED rows are still rendered for the record.
    */
   alertRouteLabel(status: string, isCtrRule: boolean = true): string {
     switch (status) {
       case 'WHITELISTED':
         return isCtrRule ? 'CTR only' : 'Cleared';
       case 'ESCALATED':
-        return '→ STR';
+        return isCtrRule ? 'Referred to STR' : '→ STR';
       default:
         return 'Pending';
     }
@@ -450,9 +608,7 @@ export class FiuComponent implements OnInit {
     this.resetStrFilters();
     this.highlightedStrRef = match.reportRefNo;
     setTimeout(() => {
-      document
-        .getElementById(`str-card-${match.reportRefNo}`)
-        ?.scrollIntoView({ behavior: 'smooth', block: 'center' });
+      document.getElementById(`str-card-${match.reportRefNo}`)?.scrollIntoView({ behavior: 'smooth', block: 'center' });
     });
   }
 
@@ -467,7 +623,9 @@ export class FiuComponent implements OnInit {
     return this.ctrTxns.reduce((s, t) => s + t.txnAmount, 0);
   }
   get pendingStr(): number {
-    return this.strTxns.filter((s) => s.status === 'draft' || s.status === 'po-review').length;
+    return this.strTxns.filter(
+      (s) => s.status === 'draft' || s.status === 'po-review' || s.status === 'awaiting-filing'
+    ).length;
   }
   get filedStr(): number {
     return this.strTxns.filter((s) => s.status === 'filed').length;
@@ -496,12 +654,20 @@ export class FiuComponent implements OnInit {
   }
 
   get ctrAlerts(): any[] {
-    const ctrRuleCodes = ['CTR_THRESHOLD_10L', 'STRUCTURED_CTR_10L_MONTHLY', 'LARGE_CASH_TXN_25L'];
+    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'];
+    const ctrRuleCodes = [
+      'CTR_THRESHOLD_10L',
+      'STRUCTURED_CTR_10L_MONTHLY',
+      'LARGE_CASH_TXN_25L'
+    ];
     return this.amlAlerts.filter((a) => !ctrRuleCodes.includes(a.ruleCode));
   }
 
@@ -544,7 +710,14 @@ export class FiuComponent implements OnInit {
 
   // -------------------- Helpers --------------------
   statusLabel(s: StrStatus): string {
-    return s === 'draft' ? 'Draft' : s === 'po-review' ? 'PO Review' : s === 'filed' ? 'Filed' : 'Rejected';
+    const map: Record<StrStatus, string> = {
+      draft: 'Draft',
+      'po-review': 'PO Review',
+      'awaiting-filing': 'Awaiting Filing',
+      filed: 'Filed',
+      rejected: 'Closed — Clean'
+    };
+    return map[s] ?? s;
   }
   riskLabel(c: StrTransaction['riskCategory']): string {
     const map: Record<StrTransaction['riskCategory'], string> = {
@@ -912,6 +1085,12 @@ export class FiuComponent implements OnInit {
       this.toast('No suspect cases to export — nothing matches the current filters');
       return;
     }
+    this.writeStrXml(suspects, `STR-${this.bank.reportingMonth.replace(/\s+/g, '-')}.xml`);
+    this.toast(`STR XML exported (${suspects.length} suspects)`);
+  }
+
+  /** Serialises a set of suspect cases as FINnet 2.0 STR XML and downloads it. */
+  private writeStrXml(suspects: StrTransaction[], filename: string): void {
     const xml: string[] = [];
     xml.push('<?xml version="1.0" encoding="UTF-8"?>');
     xml.push(`<STR xmlns="http://fiuind.gov.in/finnet2/str" reportingMonth="${this.bank.reportingMonth}">`);
@@ -927,6 +1106,9 @@ export class FiuComponent implements OnInit {
       xml.push(`    <Detection date="${s.detectedOn}" by="${this.escapeXml(s.flaggedBy)}" />`);
       xml.push(`    <Narrative>${this.escapeXml(s.narrative)}</Narrative>`);
       if (s.poRemarks) xml.push(`    <PORemarks>${this.escapeXml(s.poRemarks)}</PORemarks>`);
+      if (s.fiuReferenceNo) {
+        xml.push(`    <Acknowledgement ref="${this.escapeXml(s.fiuReferenceNo)}" filedOn="${s.filedOn ?? ''}" />`);
+      }
       xml.push('  </Suspect>');
     }
     xml.push('</STR>');
@@ -934,10 +1116,9 @@ export class FiuComponent implements OnInit {
     const url = URL.createObjectURL(blob);
     const a = document.createElement('a');
     a.href = url;
-    a.download = `STR-${this.bank.reportingMonth.replace(/\s+/g, '-')}.xml`;
+    a.download = filename;
     a.click();
     URL.revokeObjectURL(url);
-    this.toast(`STR XML exported (${suspects.length} suspects)`);
   }
 
   /** Bundle: the 6 CSVs plus the STR XML — emitted as separate downloads sequentially */

src/app/form-declarations/form-declaration-data.ts

@@ -0,0 +1,638 @@
+/**
+ * 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 { GL_BRANCHES, GL_PERIOD } from '../gl-reports/gl-reports-data';
+
+/**
+ * Transactions of customers who banked on a Form 97 / Form 98 declaration.
+ *
+ * Rule 114B of the Income-tax Rules lists transactions where quoting PAN is
+ * mandatory. A customer who has no PAN gives a declaration instead:
+ *
+ *   Form 97 — person with no PAN (income may be taxable).
+ *   Form 98 — person whose only income is agricultural and who has no PAN.
+ *
+ * The bank must be able to produce, for any period, every transaction put
+ * through on the strength of such a declaration. That is what this report is.
+ */
+
+export type FormType = 'FORM_60' | 'FORM_61';
+
+/** Screen and workbook labels — this bank numbers the declarations 97 and 98. */
+export const FORM_LABEL: Record<FormType, string> = {
+  FORM_60: 'Form 97',
+  FORM_61: 'Form 98'
+};
+
+export interface FormDeclarant {
+  /** Declaration acknowledgement number, as issued by the branch. */
+  ackNo: string;
+  formType: FormType;
+  name: string;
+  fatherName: string;
+  dateOfBirth: string;
+  address: string;
+  branchCode: string;
+  accountNo: string;
+  /** Why the customer has no PAN — printed on the declaration. */
+  reasonForNoPan: string;
+  estimatedIncome: number;
+  declaredOn: string;
+  aadhaarLast4: string;
+}
+
+export type TxnMode = 'CASH' | 'TRANSFER' | 'CLEARING' | 'NEFT' | 'RTGS' | 'UPI' | 'ATM';
+
+export interface FormDeclarantTxn {
+  txnId: string;
+  ackNo: string;
+  date: string;
+  branchCode: string;
+  accountNo: string;
+  mode: TxnMode;
+  drCr: 'DR' | 'CR';
+  amount: number;
+  /** What the transaction was — a Rule 114B category or ordinary activity. */
+  nature: string;
+  /** Coarse bucket the nature belongs to, e.g. Cash, Clearing, Loan. */
+  group: string;
+  /** True when the nature is one of the categories listed in Rule 114B. */
+  rule114B: boolean;
+  particulars: string;
+  voucherNo: string;
+}
+
+/** 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 pick<T>(rand: () => number, list: T[]): T {
+  return list[Math.floor(rand() * list.length)];
+}
+
+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}`;
+}
+
+/**
+ * Thresholds that make a row worth a second look.
+ *
+ * `RULE_114B_CASH` is the cash-deposit limit above which a declaration is
+ * required at all; `CTR` is the aggregate cash figure that puts the customer
+ * into the monthly Cash Transaction Report.
+ */
+export const FORM_THRESHOLD = {
+  RULE_114B_CASH: 50_000,
+  CTR: 1_000_000
+};
+
+const FIRST_NAMES = [
+  'Ramesh',
+  'Sunita',
+  'Vitthal',
+  'Kamala',
+  'Ganpat',
+  'Shobha',
+  'Dnyaneshwar',
+  'Mangala',
+  'Bhaskar',
+  'Anita',
+  'Tukaram',
+  'Sarika',
+  'Nivrutti',
+  'Rekha',
+  'Popat',
+  'Chhaya',
+  'Ashok',
+  'Vaishali',
+  'Bapu',
+  'Nanda',
+  'Sitaram',
+  'Jayshree',
+  'Madhukar',
+  'Pushpa',
+  'Eknath',
+  'Sulochana',
+  'Baban',
+  'Indubai',
+  'Hanumant',
+  'Kalpana'
+];
+
+const SURNAMES = [
+  'Jadhav',
+  'Pawar',
+  'Shinde',
+  'Gaikwad',
+  'More',
+  'Kadam',
+  'Bhosale',
+  'Patil',
+  'Sawant',
+  'Chavan',
+  'Salunkhe',
+  'Mane',
+  'Deshmukh',
+  'Thorat',
+  'Nikam',
+  'Wagh',
+  'Kale',
+  'Ghadge',
+  'Bhoir',
+  'Tandel'
+];
+
+const VILLAGES = [
+  'Wadgaon',
+  'Kolhewadi',
+  'Shirgaon',
+  'Nandgaon',
+  'Pimpalgaon',
+  'Bhosari',
+  'Rajgurunagar',
+  'Talegaon',
+  'Karjat',
+  'Murbad',
+  'Shahapur',
+  'Vasind'
+];
+
+/** Reasons a Form 97 declarant gives — Form 98 has its own single reason. */
+const NO_PAN_REASONS = [
+  'Applied for PAN, allotment awaited',
+  'Total income below taxable limit',
+  'Not required to file return of income',
+  'First-time account holder, PAN not yet obtained'
+];
+
+/**
+ * Every kind of transaction one of these customers puts through — not only the
+ * ones that triggered a declaration.
+ *
+ * `rule114B` marks the categories listed in Rule 114B, where quoting PAN (and
+ * therefore the Form 97/98 declaration) is mandatory above the limit. The rest
+ * are ordinary account activity, which the report still has to show: the point
+ * is the customer's whole picture, not just the declared slice.
+ *
+ * `drCr` is fixed where the category only goes one way; 'EITHER' lets the
+ * generator choose. `cashOnly` forces counter cash, `nonCash` excludes it.
+ */
+interface TxnKind {
+  nature: string;
+  group: string;
+  rule114B: boolean;
+  drCr: 'DR' | 'CR' | 'EITHER';
+  cashOnly?: boolean;
+  nonCash?: boolean;
+  /** Relative frequency — small routine postings outnumber big declared ones. */
+  weight: number;
+  /** Typical value band, before the occasional large-value tail. */
+  min: number;
+  max: number;
+}
+
+const TXN_KINDS: TxnKind[] = [
+  // ── Rule 114B categories: the transactions the declaration was taken for ──
+  {
+    nature: 'Cash deposit exceeding ₹50,000 in a day',
+    group: 'Cash',
+    rule114B: true,
+    drCr: 'CR',
+    cashOnly: true,
+    weight: 14,
+    min: 50_000,
+    max: 470_000
+  },
+  {
+    nature: 'Cash withdrawal exceeding ₹50,000',
+    group: 'Cash',
+    rule114B: true,
+    drCr: 'DR',
+    cashOnly: true,
+    weight: 8,
+    min: 50_000,
+    max: 380_000
+  },
+  {
+    nature: 'Opening of deposit account',
+    group: 'Account',
+    rule114B: true,
+    drCr: 'CR',
+    cashOnly: true,
+    weight: 3,
+    min: 5_000,
+    max: 50_000
+  },
+  {
+    nature: 'Term deposit exceeding ₹50,000',
+    group: 'Deposit',
+    rule114B: true,
+    drCr: 'DR',
+    weight: 5,
+    min: 50_000,
+    max: 900_000
+  },
+  {
+    nature: 'Purchase of demand draft in cash',
+    group: 'Remittance',
+    rule114B: true,
+    drCr: 'DR',
+    cashOnly: true,
+    weight: 4,
+    min: 50_000,
+    max: 260_000
+  },
+  {
+    nature: 'Sale/purchase of goods or services above ₹2,00,000',
+    group: 'Trade',
+    rule114B: true,
+    drCr: 'EITHER',
+    weight: 3,
+    min: 200_000,
+    max: 850_000
+  },
+
+  // ── Ordinary account activity ────────────────────────────────────────────
+  {
+    nature: 'Cash deposit',
+    group: 'Cash',
+    rule114B: false,
+    drCr: 'CR',
+    cashOnly: true,
+    weight: 16,
+    min: 500,
+    max: 49_900
+  },
+  {
+    nature: 'Cash withdrawal',
+    group: 'Cash',
+    rule114B: false,
+    drCr: 'DR',
+    cashOnly: true,
+    weight: 15,
+    min: 500,
+    max: 49_900
+  },
+  {
+    nature: 'Cheque deposit — outward clearing',
+    group: 'Clearing',
+    rule114B: false,
+    drCr: 'CR',
+    nonCash: true,
+    weight: 7,
+    min: 2_000,
+    max: 180_000
+  },
+  {
+    nature: 'Cheque paid — inward clearing',
+    group: 'Clearing',
+    rule114B: false,
+    drCr: 'DR',
+    nonCash: true,
+    weight: 6,
+    min: 2_000,
+    max: 160_000
+  },
+  {
+    nature: 'NEFT inward credit',
+    group: 'Remittance',
+    rule114B: false,
+    drCr: 'CR',
+    nonCash: true,
+    weight: 6,
+    min: 1_000,
+    max: 220_000
+  },
+  {
+    nature: 'NEFT outward remittance',
+    group: 'Remittance',
+    rule114B: false,
+    drCr: 'DR',
+    nonCash: true,
+    weight: 5,
+    min: 1_000,
+    max: 200_000
+  },
+  {
+    nature: 'RTGS inward credit',
+    group: 'Remittance',
+    rule114B: false,
+    drCr: 'CR',
+    nonCash: true,
+    weight: 2,
+    min: 200_000,
+    max: 1_200_000
+  },
+  {
+    nature: 'UPI / mobile banking transfer',
+    group: 'Digital',
+    rule114B: false,
+    drCr: 'EITHER',
+    nonCash: true,
+    weight: 10,
+    min: 100,
+    max: 24_000
+  },
+  {
+    nature: 'ATM cash withdrawal',
+    group: 'Digital',
+    rule114B: false,
+    drCr: 'DR',
+    cashOnly: true,
+    weight: 9,
+    min: 500,
+    max: 20_000
+  },
+  {
+    nature: 'Transfer between own accounts',
+    group: 'Transfer',
+    rule114B: false,
+    drCr: 'EITHER',
+    nonCash: true,
+    weight: 5,
+    min: 1_000,
+    max: 120_000
+  },
+  {
+    nature: 'Loan instalment (EMI) recovery',
+    group: 'Loan',
+    rule114B: false,
+    drCr: 'DR',
+    weight: 7,
+    min: 2_500,
+    max: 42_000
+  },
+  {
+    nature: 'Loan disbursement credited',
+    group: 'Loan',
+    rule114B: false,
+    drCr: 'CR',
+    nonCash: true,
+    weight: 2,
+    min: 50_000,
+    max: 700_000
+  },
+  {
+    nature: 'Interest credited on deposit',
+    group: 'Interest',
+    rule114B: false,
+    drCr: 'CR',
+    nonCash: true,
+    weight: 6,
+    min: 120,
+    max: 14_000
+  },
+  {
+    nature: 'Interest debited on loan',
+    group: 'Interest',
+    rule114B: false,
+    drCr: 'DR',
+    nonCash: true,
+    weight: 4,
+    min: 200,
+    max: 11_000
+  },
+  {
+    nature: 'Term deposit matured and credited',
+    group: 'Deposit',
+    rule114B: false,
+    drCr: 'CR',
+    nonCash: true,
+    weight: 3,
+    min: 25_000,
+    max: 620_000
+  },
+  {
+    nature: 'Recurring deposit instalment',
+    group: 'Deposit',
+    rule114B: false,
+    drCr: 'DR',
+    weight: 5,
+    min: 500,
+    max: 12_000
+  },
+  {
+    nature: 'Service charges / commission recovered',
+    group: 'Charges',
+    rule114B: false,
+    drCr: 'DR',
+    nonCash: true,
+    weight: 6,
+    min: 25,
+    max: 2_400
+  },
+  {
+    nature: 'Cheque return charges',
+    group: 'Charges',
+    rule114B: false,
+    drCr: 'DR',
+    nonCash: true,
+    weight: 2,
+    min: 100,
+    max: 900
+  },
+  {
+    nature: 'Locker rent recovered',
+    group: 'Charges',
+    rule114B: false,
+    drCr: 'DR',
+    nonCash: true,
+    weight: 1,
+    min: 800,
+    max: 4_500
+  },
+  {
+    nature: 'Dividend credited on shares',
+    group: 'Shares',
+    rule114B: false,
+    drCr: 'CR',
+    nonCash: true,
+    weight: 2,
+    min: 200,
+    max: 9_000
+  },
+  {
+    nature: 'Share capital subscription',
+    group: 'Shares',
+    rule114B: false,
+    drCr: 'DR',
+    weight: 2,
+    min: 500,
+    max: 25_000
+  }
+];
+
+/** Flattened by weight so a single draw picks a category at the right rate. */
+const KIND_POOL: TxnKind[] = TXN_KINDS.flatMap((k) => Array<TxnKind>(k.weight).fill(k));
+
+/** The distinct groups, for the report's category filter. */
+export const TXN_GROUPS: string[] = [...new Set(TXN_KINDS.map((k) => k.group))].sort();
+
+let declarantCache: FormDeclarant[] | null = null;
+let txnCache: FormDeclarantTxn[] | null = null;
+
+/**
+ * The customers who filed a declaration. Roughly one in five is a Form 98
+ * (agricultural income only), which matches the mix a semi-urban co-operative
+ * bank sees — the rural branches carry most of them.
+ */
+export function formDeclarants(): FormDeclarant[] {
+  if (declarantCache) {
+    return declarantCache;
+  }
+  const rand = lcg(31071998);
+  const branches = GL_BRANCHES.filter((b) => b.code !== 'HO');
+  const out: FormDeclarant[] = [];
+
+  for (let i = 0; i < 148; i++) {
+    const branch = branches[i % branches.length];
+    // Form 98 is the agricultural-income declaration, so it clusters in the
+    // outlying branches rather than being spread evenly.
+    const rural = branch.code === '0004' || branch.code === '0006';
+    const formType: FormType = rand() < (rural ? 0.42 : 0.08) ? 'FORM_61' : 'FORM_60';
+
+    const first = pick(rand, FIRST_NAMES);
+    const last = pick(rand, SURNAMES);
+    const seq = `${i + 1}`.padStart(3, '0');
+
+    // Declarations are taken in the run-up to and during the ledger period.
+    const declOffset = Math.floor(rand() * 150);
+    const declDate = new Date(`${GL_PERIOD.fyStart}T00:00:00Z`);
+    declDate.setUTCDate(declDate.getUTCDate() - 60 + declOffset);
+
+    const birthYear = 1955 + Math.floor(rand() * 45);
+    const birthMonth = 1 + Math.floor(rand() * 12);
+    const birthDay = 1 + Math.floor(rand() * 28);
+
+    out.push({
+      ackNo: `${branch.code}/F${formType === 'FORM_60' ? '97' : '98'}/${seq}`,
+      formType,
+      name: `${first} ${last}`,
+      fatherName: `${pick(rand, FIRST_NAMES)} ${last}`,
+      dateOfBirth: `${birthYear}-${`${birthMonth}`.padStart(2, '0')}-${`${birthDay}`.padStart(2, '0')}`,
+      address: `${pick(rand, VILLAGES)}, Tal. ${pick(rand, VILLAGES)}, Dist. Thane`,
+      branchCode: branch.code,
+      accountNo: `${branch.code}${(4100000 + i * 137).toString().padStart(8, '0')}`,
+      reasonForNoPan:
+        formType === 'FORM_61' ? 'Income consists only of agricultural income' : pick(rand, NO_PAN_REASONS),
+      // Form 98 declarants report agricultural income, which the Act exempts, so
+      // their declared figures sit below the Form 97 band.
+      estimatedIncome:
+        formType === 'FORM_61' ? 90_000 + Math.floor(rand() * 160_000) : 140_000 + Math.floor(rand() * 380_000),
+      declaredOn: isoDate(declDate),
+      aadhaarLast4: `${1000 + Math.floor(rand() * 9000)}`
+    });
+  }
+
+  declarantCache = out;
+  return out;
+}
+
+/**
+ * Every transaction these customers put through inside the ledger period.
+ *
+ * A declaration is taken per transaction category, so an active customer shows
+ * several rows; a customer who only opened an account shows one.
+ */
+export function formDeclarantTxns(): FormDeclarantTxn[] {
+  if (txnCache) {
+    return txnCache;
+  }
+  const rand = lcg(19980731);
+  const start = new Date(`${GL_PERIOD.fyStart}T00:00:00Z`);
+  const end = new Date(`${GL_PERIOD.fyEnd}T00:00:00Z`);
+  const span = Math.round((end.getTime() - start.getTime()) / 86_400_000);
+
+  const out: FormDeclarantTxn[] = [];
+  let voucher = 1;
+
+  for (const d of formDeclarants()) {
+    // Weighted low — most declarants are occasional users and a handful bank
+    // every week. Squaring the draw gives that long tail rather than a flat
+    // spread, while still leaving enough volume for a day-wise filter to show.
+    const count = 1 + Math.floor(rand() * rand() * 22);
+
+    for (let n = 0; n < count; n++) {
+      const day = new Date(start.getTime());
+      day.setUTCDate(day.getUTCDate() + Math.floor(rand() * span));
+      if (day.getUTCDay() === 0) {
+        day.setUTCDate(day.getUTCDate() + 1); // Sunday — no counter business.
+      }
+
+      const kind = pick(rand, KIND_POOL);
+      const drCr: 'DR' | 'CR' = kind.drCr === 'EITHER' ? (rand() < 0.5 ? 'DR' : 'CR') : kind.drCr;
+
+      // The channel follows the category: cash categories go over the counter,
+      // clearing goes through the house, and the rest split across the
+      // electronic rails a co-operative bank offers.
+      let mode: TxnMode;
+      if (kind.cashOnly) {
+        mode = kind.nature.startsWith('ATM') ? 'ATM' : 'CASH';
+      } else if (kind.nonCash) {
+        mode =
+          kind.group === 'Clearing'
+            ? 'CLEARING'
+            : kind.nature.startsWith('RTGS')
+              ? 'RTGS'
+              : kind.nature.startsWith('NEFT')
+                ? 'NEFT'
+                : kind.group === 'Digital'
+                  ? 'UPI'
+                  : 'TRANSFER';
+      } else {
+        // Categories that can go either way — a term deposit or an EMI is paid
+        // in cash as often as it is transferred at this kind of bank.
+        mode = rand() < 0.55 ? 'CASH' : 'TRANSFER';
+      }
+
+      // Inside the category's own band, with a thin large-value tail on the
+      // Rule 114B rows so the report has CTR-sized entries to flag.
+      let amount = kind.min + Math.floor(rand() * (kind.max - kind.min));
+      if (kind.rule114B && kind.cashOnly && rand() < 0.09) {
+        amount = FORM_THRESHOLD.CTR + Math.floor(rand() * 1_400_000);
+      }
+      amount = Math.round(amount / 100) * 100 || 100;
+
+      const cashWord = mode === 'CASH' || mode === 'ATM';
+      out.push({
+        txnId: `TXN${`${out.length + 1}`.padStart(5, '0')}`,
+        ackNo: d.ackNo,
+        date: isoDate(day),
+        branchCode: d.branchCode,
+        accountNo: d.accountNo,
+        mode,
+        drCr,
+        amount,
+        nature: kind.nature,
+        group: kind.group,
+        rule114B: kind.rule114B,
+        particulars:
+          drCr === 'DR'
+            ? `${cashWord ? 'Cash paid to' : 'Debit to account of'} ${d.name} — ${kind.nature.toLowerCase()}`
+            : `${cashWord ? 'Cash received from' : 'Credit to account of'} ${d.name} — ${kind.nature.toLowerCase()}`,
+        voucherNo: `${d.branchCode}/V/${`${voucher++}`.padStart(5, '0')}`
+      });
+    }
+  }
+
+  out.sort((a, b) => (a.date === b.date ? a.txnId.localeCompare(b.txnId) : a.date.localeCompare(b.date)));
+  txnCache = out;
+  return out;
+}
+
+export function declarantByAck(ackNo: string): FormDeclarant | undefined {
+  return formDeclarants().find((d) => d.ackNo === ackNo);
+}

src/app/form-declarations/form-declaration-report.component.html

@@ -0,0 +1,370 @@
+<!--
+  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="fd-root">
+  <!-- HEADER -->
+  <div class="fd-head">
+    <div class="fd-head-left">
+      <fa-icon icon="file-signature" class="fd-head-ic"></fa-icon>
+      <div>
+        <h2 class="fd-head-t">Form 97 / 98 Transaction Report</h2>
+        <div class="fd-head-s">
+          Every transaction put through on a declaration under Rule 114B, for customers who have no PAN. Form 97 is the
+          general declaration; Form 98 is for a person whose only income is agricultural.
+        </div>
+      </div>
+    </div>
+    <button class="fd-btn fd-btn--primary" [disabled]="generating" (click)="exportExcel()">
+      <fa-icon icon="file-excel"></fa-icon> {{ generating ? 'Generating…' : 'Download Excel' }}
+    </button>
+  </div>
+
+  <!-- FILTERS -->
+  <div class="fd-filters">
+    <div class="fd-filter-row">
+      <div class="fd-modes">
+        @for (m of periodModes; track m.key) {
+          <button class="fd-chip" [class.active]="periodMode === m.key" (click)="periodMode = m.key">
+            {{ m.label }}
+          </button>
+        }
+      </div>
+
+      @switch (periodMode) {
+        @case ('day') {
+          <label class="fd-field">
+            <span>Date</span>
+            <input type="date" [(ngModel)]="filterDay" [min]="period.fyStart" [max]="period.fyEnd" />
+          </label>
+        }
+        @case ('week') {
+          <label class="fd-field">
+            <span>Any date in week</span>
+            <input type="date" [(ngModel)]="filterWeek" [min]="period.fyStart" [max]="period.fyEnd" />
+          </label>
+          <span class="fd-resolved">Week: {{ rangeLabel }}</span>
+        }
+        @case ('month') {
+          <label class="fd-field">
+            <span>Month</span>
+            <input type="month" [(ngModel)]="filterMonth" min="2026-04" max="2026-07" />
+          </label>
+        }
+        @default {
+          <label class="fd-field">
+            <span>From</span>
+            <input type="date" [(ngModel)]="filterFrom" [min]="period.fyStart" [max]="period.fyEnd" />
+          </label>
+          <label class="fd-field">
+            <span>To</span>
+            <input type="date" [(ngModel)]="filterTo" [min]="period.fyStart" [max]="period.fyEnd" />
+          </label>
+        }
+      }
+    </div>
+
+    <div class="fd-filter-row">
+      <label class="fd-field">
+        <span>Branch</span>
+        <select [(ngModel)]="branchCode" [disabled]="!canSelectBranch">
+          @if (canSelectBranch) {
+            <option value="">All Branches</option>
+          }
+          @for (b of branches; track b.code) {
+            <option [value]="b.code">{{ b.code }} — {{ b.name }}</option>
+          }
+        </select>
+      </label>
+
+      <label class="fd-field">
+        <span>Declaration</span>
+        <select [(ngModel)]="formType">
+          <option value="">Both</option>
+          <option value="FORM_60">Form 97 — no PAN</option>
+          <option value="FORM_61">Form 98 — agricultural income</option>
+        </select>
+      </label>
+
+      <label class="fd-field">
+        <span>Transaction type</span>
+        <select [(ngModel)]="group">
+          <option value="">All types</option>
+          @for (g of txnGroups; track g) {
+            <option [value]="g">{{ g }}</option>
+          }
+        </select>
+      </label>
+
+      <label class="fd-field fd-field--grow">
+        <span>Search</span>
+        <input type="text" [(ngModel)]="search" placeholder="Name, account number or acknowledgement no…" />
+      </label>
+
+      <label class="fd-check">
+        <input type="checkbox" [(ngModel)]="flaggedOnly" />
+        Only CTR reportable
+      </label>
+
+      <button class="fd-btn" (click)="resetFilters()"><fa-icon icon="undo"></fa-icon> Reset</button>
+    </div>
+
+    @if (!canSelectBranch) {
+      <div class="fd-scope-note">
+        <fa-icon icon="lock"></fa-icon>
+        Showing {{ branchLabel }} only. Head Office logins can select any branch.
+      </div>
+    }
+  </div>
+
+  <!-- SUMMARY -->
+  <div class="fd-kpis">
+    <div class="fd-kpi">
+      <div class="fd-kpi-n">{{ summary.persons }}</div>
+      <div class="fd-kpi-l">Declarants</div>
+      <div class="fd-kpi-sub">{{ summary.form60Persons }} on Form 97 · {{ summary.form61Persons }} on Form 98</div>
+    </div>
+    <div class="fd-kpi fd-kpi--blue">
+      <div class="fd-kpi-n">{{ summary.txnCount }}</div>
+      <div class="fd-kpi-l">Transactions — all types</div>
+      <div class="fd-kpi-sub">{{ summary.declarationRequired }} in a Rule 114B category</div>
+    </div>
+    <div class="fd-kpi fd-kpi--amber">
+      <div class="fd-kpi-n">{{ summary.cashTotal | number: '1.0-0' }}</div>
+      <div class="fd-kpi-l">Cash turnover (₹)</div>
+      <div class="fd-kpi-sub">{{ summary.cashCount }} cash transactions</div>
+    </div>
+    <div class="fd-kpi" [class.fd-kpi--red]="summary.ctrReportable > 0">
+      <div class="fd-kpi-n">{{ summary.ctrReportable }}</div>
+      <div class="fd-kpi-l">CTR reportable</div>
+      <div class="fd-kpi-sub">cash at or above ₹10,00,000</div>
+    </div>
+  </div>
+
+  <!-- CATEGORY MIX — what these customers actually do, beyond the declared rows -->
+  @if (summary.byGroup.length) {
+    <div class="fd-mix">
+      <span class="fd-mix-t">Transaction mix</span>
+      @for (g of summary.byGroup; track g.group) {
+        <button
+          class="fd-mix-item"
+          [class.active]="group === g.group"
+          (click)="group = group === g.group ? '' : g.group"
+        >
+          {{ g.group }} <strong>{{ g.count }}</strong>
+        </button>
+      }
+    </div>
+  }
+
+  <!-- VIEW SWITCH -->
+  <div class="fd-views">
+    <button class="fd-chip" [class.active]="view === 'person'" (click)="view = 'person'">
+      <fa-icon icon="users"></fa-icon> Person wise
+    </button>
+    <button class="fd-chip" [class.active]="view === 'transaction'" (click)="view = 'transaction'">
+      <fa-icon icon="list"></fa-icon> Transaction wise
+    </button>
+    <span class="fd-spacer"></span>
+    <span class="fd-count">
+      {{ view === 'person' ? personRows.length + ' declarants' : txnRows.length + ' transactions' }}
+    </span>
+  </div>
+
+  <!-- PERSON WISE -->
+  @if (view === 'person') {
+    <div class="fd-table-wrap">
+      <table class="fd-table">
+        <thead>
+          <tr>
+            <th></th>
+            <th>Acknowledgement</th>
+            <th>Form</th>
+            <th>Name of declarant</th>
+            <th>Account No</th>
+            <th>Branch</th>
+            <th class="num">Txns</th>
+            <th class="num">Rule 114B</th>
+            <th class="num">Cash turnover</th>
+            <th class="num">Credit</th>
+            <th class="num">Debit</th>
+            <th class="num">Declared income</th>
+            <th class="num">Cash ÷ income</th>
+          </tr>
+        </thead>
+        <tbody>
+          @for (p of personRows; track p.declarant.ackNo) {
+            <tr class="fd-person" [class.open]="expanded === p.declarant.ackNo" (click)="toggle(p.declarant.ackNo)">
+              <td>
+                <fa-icon [icon]="expanded === p.declarant.ackNo ? 'caret-down' : 'caret-right'"></fa-icon>
+              </td>
+              <td class="mono">{{ p.declarant.ackNo }}</td>
+              <td>
+                <span class="fd-form" [class.fd-form--61]="p.declarant.formType === 'FORM_61'">
+                  {{ formLabel[p.declarant.formType] }}
+                </span>
+              </td>
+              <td>
+                <strong>{{ p.declarant.name }}</strong>
+                @if (p.ctrCount > 0) {
+                  <span class="fd-tag fd-tag--ctr">{{ p.ctrCount }} CTR</span>
+                }
+              </td>
+              <td class="mono">{{ p.declarant.accountNo }}</td>
+              <td>{{ p.declarant.branchCode }}</td>
+              <td class="num">{{ p.txnCount }}</td>
+              <td class="num">{{ p.declaredCount }}</td>
+              <td class="num strong">{{ p.cashTotal | number: '1.0-0' }}</td>
+              <td class="num">{{ p.totalCredit | number: '1.0-0' }}</td>
+              <td class="num">{{ p.totalDebit | number: '1.0-0' }}</td>
+              <td class="num">{{ p.declarant.estimatedIncome | number: '1.0-0' }}</td>
+              <td class="num">
+                <span [class]="ratioClass(p.incomeRatio)">{{ p.incomeRatio | number: '1.1-1' }}×</span>
+              </td>
+            </tr>
+
+            @if (expanded === p.declarant.ackNo) {
+              <tr class="fd-detail">
+                <td colspan="13">
+                  <div class="fd-decl">
+                    <div>
+                      <label>Father's name</label><span>{{ p.declarant.fatherName }}</span>
+                    </div>
+                    <div>
+                      <label>Date of birth</label><span>{{ p.declarant.dateOfBirth }}</span>
+                    </div>
+                    <div>
+                      <label>Aadhaar</label><span class="mono">XXXX XXXX {{ p.declarant.aadhaarLast4 }}</span>
+                    </div>
+                    <div>
+                      <label>Declared on</label><span>{{ p.declarant.declaredOn }}</span>
+                    </div>
+                    <div class="wide">
+                      <label>Address</label><span>{{ p.declarant.address }}</span>
+                    </div>
+                    <div class="wide">
+                      <label>Reason for no PAN</label><span>{{ p.declarant.reasonForNoPan }}</span>
+                    </div>
+                  </div>
+
+                  <table class="fd-subtable">
+                    <thead>
+                      <tr>
+                        <th>Date</th>
+                        <th>Txn ID</th>
+                        <th>Mode</th>
+                        <th>Dr/Cr</th>
+                        <th class="num">Amount</th>
+                        <th>Nature of transaction (Rule 114B)</th>
+                        <th>Voucher</th>
+                        <th>Flag</th>
+                      </tr>
+                    </thead>
+                    <tbody>
+                      @for (t of p.txns; track t.txnId) {
+                        <tr>
+                          <td class="mono">{{ t.date }}</td>
+                          <td class="mono">{{ t.txnId }}</td>
+                          <td>
+                            <span class="fd-mode">{{ t.mode }}</span>
+                          </td>
+                          <td [class.cr]="t.drCr === 'CR'" [class.dr]="t.drCr === 'DR'">{{ t.drCr }}</td>
+                          <td class="num strong">{{ t.amount | number: '1.0-0' }}</td>
+                          <td>{{ t.nature }}</td>
+                          <td class="mono">{{ t.voucherNo }}</td>
+                          <td>
+                            @if (t.ctrReportable) {
+                              <span class="fd-tag fd-tag--ctr">CTR</span>
+                            } @else if (t.declarationRequired) {
+                              <span class="fd-tag">Rule 114B</span>
+                            }
+                          </td>
+                        </tr>
+                      }
+                    </tbody>
+                  </table>
+                </td>
+              </tr>
+            }
+          } @empty {
+            <tr>
+              <td colspan="13" class="fd-empty">
+                No Form 97 or Form 98 transactions for {{ rangeLabel }} at {{ branchLabel }}.
+              </td>
+            </tr>
+          }
+        </tbody>
+      </table>
+    </div>
+  }
+
+  <!-- TRANSACTION WISE -->
+  @if (view === 'transaction') {
+    <div class="fd-table-wrap">
+      <table class="fd-table">
+        <thead>
+          <tr>
+            <th>Date</th>
+            <th>Txn ID</th>
+            <th>Acknowledgement</th>
+            <th>Form</th>
+            <th>Name of declarant</th>
+            <th>Account No</th>
+            <th>Branch</th>
+            <th>Category</th>
+            <th>Mode</th>
+            <th>Dr/Cr</th>
+            <th class="num">Amount</th>
+            <th>Nature of transaction</th>
+            <th>Voucher</th>
+            <th>Flag</th>
+          </tr>
+        </thead>
+        <tbody>
+          @for (t of txnRows; track t.txnId) {
+            <tr [class.fd-row--ctr]="t.ctrReportable">
+              <td class="mono">{{ t.date }}</td>
+              <td class="mono">{{ t.txnId }}</td>
+              <td class="mono">{{ t.ackNo }}</td>
+              <td>
+                <span class="fd-form" [class.fd-form--61]="t.formType === 'FORM_61'">{{ formLabel[t.formType] }}</span>
+              </td>
+              <td>{{ t.declarantName }}</td>
+              <td class="mono">{{ t.accountNo }}</td>
+              <td>{{ t.branchCode }}</td>
+              <td>
+                <span class="fd-group">{{ t.group }}</span>
+              </td>
+              <td>
+                <span class="fd-mode">{{ t.mode }}</span>
+              </td>
+              <td [class.cr]="t.drCr === 'CR'" [class.dr]="t.drCr === 'DR'">{{ t.drCr }}</td>
+              <td class="num strong">{{ t.amount | number: '1.0-0' }}</td>
+              <td>{{ t.nature }}</td>
+              <td class="mono">{{ t.voucherNo }}</td>
+              <td>
+                @if (t.ctrReportable) {
+                  <span class="fd-tag fd-tag--ctr">CTR</span>
+                } @else if (t.declarationRequired) {
+                  <span class="fd-tag">Rule 114B</span>
+                }
+              </td>
+            </tr>
+          } @empty {
+            <tr>
+              <td colspan="14" class="fd-empty">
+                No Form 97 or Form 98 transactions for {{ rangeLabel }} at {{ branchLabel }}.
+              </td>
+            </tr>
+          }
+        </tbody>
+      </table>
+    </div>
+  }
+
+  <div class="fd-toast" [class.show]="toastVisible">{{ toastMsg }}</div>
+</div>

src/app/form-declarations/form-declaration-report.component.scss

@@ -0,0 +1,608 @@
+/**
+ * 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 {
+  --f-navy: #1a237e;
+  --f-blue: #1d4ed8;
+  --f-blue-l: #eff6ff;
+  --f-green: #15803d;
+  --f-green-l: #dcfce7;
+  --f-amber: #b45309;
+  --f-amber-l: #fef3c7;
+  --f-red: #c0392b;
+  --f-red-l: #fdecea;
+  --f-g50: #f8fafc;
+  --f-g100: #f1f5f9;
+  --f-g200: #e2e8f0;
+  --f-g300: #cbd5e1;
+  --f-g500: #64748b;
+  --f-g700: #334155;
+  --f-g900: #0f172a;
+
+  display: block;
+  font-family: 'DM Sans', system-ui, sans-serif;
+  background: var(--f-g50);
+  color: var(--f-g900);
+  font-size: 14px;
+  line-height: 1.5;
+}
+
+.fd-root {
+  padding: 18px 22px;
+  max-width: 1700px;
+  margin: 0 auto;
+}
+
+/* HEADER */
+.fd-head {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  gap: 16px;
+  flex-wrap: wrap;
+  margin-bottom: 14px;
+}
+
+.fd-head-left {
+  display: flex;
+  align-items: flex-start;
+  gap: 14px;
+}
+
+.fd-head-ic {
+  font-size: 26px;
+  color: var(--f-navy);
+  margin-top: 3px;
+}
+
+.fd-head-t {
+  margin: 0;
+  font-size: 18px;
+  font-weight: 700;
+}
+
+.fd-head-s {
+  font-size: 12px;
+  color: var(--f-g500);
+  max-width: 820px;
+}
+
+/* BUTTONS */
+.fd-btn {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 8px 15px;
+  border: 1px solid var(--f-g300);
+  background: #fff;
+  border-radius: 8px;
+  font-size: 12.5px;
+  font-weight: 600;
+  color: var(--f-g700);
+  cursor: pointer;
+  font-family: inherit;
+  transition: all 0.15s;
+
+  &:hover:not(:disabled) {
+    background: var(--f-g50);
+    border-color: var(--f-g500);
+  }
+
+  &:disabled {
+    opacity: 0.55;
+    cursor: not-allowed;
+  }
+
+  &--primary {
+    background: var(--f-green);
+    border-color: var(--f-green);
+    color: #fff;
+
+    &:hover:not(:disabled) {
+      background: #12692f;
+      border-color: #12692f;
+      color: #fff;
+    }
+  }
+}
+
+/* FILTERS */
+.fd-filters {
+  background: #fff;
+  border: 1px solid var(--f-g200);
+  border-radius: 11px;
+  padding: 12px 16px;
+  margin-bottom: 14px;
+  display: flex;
+  flex-direction: column;
+  gap: 10px;
+}
+
+.fd-filter-row {
+  display: flex;
+  align-items: flex-end;
+  gap: 12px;
+  flex-wrap: wrap;
+}
+
+.fd-modes {
+  display: flex;
+  gap: 6px;
+  flex-wrap: wrap;
+}
+
+.fd-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 6px 14px;
+  border: 1px solid var(--f-g300);
+  background: #fff;
+  border-radius: 999px;
+  font-size: 12.5px;
+  font-weight: 600;
+  color: var(--f-g700);
+  cursor: pointer;
+  font-family: inherit;
+
+  &:hover {
+    border-color: var(--f-navy);
+  }
+
+  &.active {
+    background: var(--f-navy);
+    border-color: var(--f-navy);
+    color: #fff;
+  }
+}
+
+.fd-field {
+  display: flex;
+  flex-direction: column;
+  gap: 3px;
+
+  span {
+    font-size: 10px;
+    font-weight: 700;
+    text-transform: uppercase;
+    letter-spacing: 0.05em;
+    color: var(--f-g500);
+  }
+
+  input,
+  select {
+    padding: 7px 10px;
+    border: 1px solid var(--f-g300);
+    border-radius: 7px;
+    font-size: 13px;
+    font-family: inherit;
+    background: #fff;
+    color: var(--f-g900);
+
+    &:focus {
+      outline: none;
+      border-color: var(--f-navy);
+    }
+
+    &:disabled {
+      background: var(--f-g100);
+      color: var(--f-g500);
+    }
+  }
+
+  &--grow {
+    flex: 1;
+    min-width: 240px;
+
+    input {
+      width: 100%;
+    }
+  }
+}
+
+.fd-resolved {
+  font-size: 12px;
+  color: var(--f-g500);
+  padding-bottom: 8px;
+}
+
+.fd-check {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  font-size: 12.5px;
+  font-weight: 600;
+  color: var(--f-g700);
+  padding-bottom: 8px;
+  cursor: pointer;
+}
+
+.fd-scope-note {
+  display: flex;
+  align-items: center;
+  gap: 7px;
+  font-size: 12px;
+  color: var(--f-amber);
+  background: var(--f-amber-l);
+  border: 1px solid #fcd34d;
+  border-radius: 7px;
+  padding: 6px 11px;
+}
+
+/* KPIs */
+.fd-kpis {
+  display: grid;
+  grid-template-columns: repeat(4, 1fr);
+  gap: 12px;
+  margin-bottom: 14px;
+}
+
+.fd-kpi {
+  background: #fff;
+  border: 1px solid var(--f-g200);
+  border-left: 4px solid var(--f-navy);
+  border-radius: 11px;
+  padding: 12px 16px;
+
+  &--blue {
+    border-left-color: var(--f-blue);
+  }
+
+  &--amber {
+    border-left-color: var(--f-amber);
+  }
+
+  &--red {
+    border-left-color: var(--f-red);
+  }
+}
+
+.fd-kpi-n {
+  font-size: 22px;
+  font-weight: 700;
+  font-family: 'DM Mono', monospace;
+}
+
+.fd-kpi-l {
+  font-size: 12px;
+  font-weight: 600;
+  color: var(--f-g700);
+}
+
+.fd-kpi-sub {
+  font-size: 11px;
+  color: var(--f-g500);
+}
+
+/* VIEW SWITCH */
+.fd-views {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  margin-bottom: 10px;
+}
+
+.fd-spacer {
+  flex: 1;
+}
+
+.fd-count {
+  font-size: 12px;
+  color: var(--f-g500);
+  font-weight: 600;
+}
+
+/* TABLE */
+.fd-table-wrap {
+  background: #fff;
+  border: 1px solid var(--f-g200);
+  border-radius: 11px;
+  overflow-x: auto;
+}
+
+.fd-table {
+  width: 100%;
+  border-collapse: collapse;
+  font-size: 12.5px;
+
+  th {
+    text-align: left;
+    padding: 9px 10px;
+    background: var(--f-g100);
+    font-size: 10.5px;
+    font-weight: 700;
+    text-transform: uppercase;
+    letter-spacing: 0.04em;
+    color: var(--f-g700);
+    white-space: nowrap;
+    border-bottom: 1px solid var(--f-g200);
+  }
+
+  td {
+    padding: 8px 10px;
+    border-bottom: 1px solid var(--f-g100);
+    vertical-align: top;
+  }
+
+  .num {
+    text-align: right;
+    font-family: 'DM Mono', monospace;
+  }
+
+  .strong {
+    font-weight: 700;
+  }
+
+  tbody tr:hover:not(.fd-detail) {
+    background: var(--f-g50);
+  }
+}
+
+.fd-person {
+  cursor: pointer;
+
+  &.open {
+    background: var(--f-blue-l);
+  }
+}
+
+.fd-row--ctr {
+  background: var(--f-red-l);
+}
+
+.fd-detail {
+  background: #fcfcfe;
+
+  td {
+    padding: 12px 16px 16px;
+  }
+}
+
+.fd-decl {
+  display: grid;
+  grid-template-columns: repeat(4, 1fr);
+  gap: 8px 18px;
+  margin-bottom: 12px;
+  padding: 10px 14px;
+  background: #fff;
+  border: 1px solid var(--f-g200);
+  border-radius: 8px;
+
+  > div {
+    display: flex;
+    flex-direction: column;
+  }
+
+  .wide {
+    grid-column: span 2;
+  }
+
+  label {
+    font-size: 10px;
+    font-weight: 700;
+    text-transform: uppercase;
+    letter-spacing: 0.05em;
+    color: var(--f-g500);
+  }
+
+  span {
+    font-size: 12.5px;
+  }
+}
+
+.fd-subtable {
+  width: 100%;
+  border-collapse: collapse;
+  font-size: 12px;
+  background: #fff;
+  border: 1px solid var(--f-g200);
+  border-radius: 8px;
+  overflow: hidden;
+
+  th {
+    text-align: left;
+    padding: 7px 10px;
+    background: var(--f-g50);
+    font-size: 10px;
+    font-weight: 700;
+    text-transform: uppercase;
+    letter-spacing: 0.04em;
+    color: var(--f-g500);
+    white-space: nowrap;
+  }
+
+  td {
+    padding: 6px 10px;
+    border-top: 1px solid var(--f-g100);
+  }
+
+  .num {
+    text-align: right;
+    font-family: 'DM Mono', monospace;
+  }
+
+  .strong {
+    font-weight: 700;
+  }
+}
+
+/* Badges */
+.fd-form {
+  display: inline-block;
+  padding: 1px 8px;
+  border-radius: 999px;
+  font-size: 10.5px;
+  font-weight: 700;
+  background: var(--f-blue-l);
+  color: var(--f-blue);
+  white-space: nowrap;
+
+  &--61 {
+    background: var(--f-green-l);
+    color: var(--f-green);
+  }
+}
+
+.fd-mode {
+  display: inline-block;
+  padding: 1px 7px;
+  border-radius: 5px;
+  font-size: 10.5px;
+  font-weight: 700;
+  background: var(--f-g100);
+  color: var(--f-g700);
+}
+
+.fd-group {
+  display: inline-block;
+  padding: 1px 8px;
+  border-radius: 999px;
+  font-size: 10.5px;
+  font-weight: 600;
+  background: #fff;
+  border: 1px solid var(--f-g300);
+  color: var(--f-g700);
+  white-space: nowrap;
+}
+
+/* Category mix — doubles as a one-click filter. */
+.fd-mix {
+  display: flex;
+  align-items: center;
+  gap: 7px;
+  flex-wrap: wrap;
+  margin-bottom: 12px;
+}
+
+.fd-mix-t {
+  font-size: 10px;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+  color: var(--f-g500);
+  margin-right: 2px;
+}
+
+.fd-mix-item {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 4px 11px;
+  border: 1px solid var(--f-g200);
+  background: #fff;
+  border-radius: 7px;
+  font-size: 11.5px;
+  font-weight: 600;
+  color: var(--f-g700);
+  cursor: pointer;
+  font-family: inherit;
+
+  strong {
+    font-family: 'DM Mono', monospace;
+    color: var(--f-navy);
+  }
+
+  &:hover {
+    border-color: var(--f-navy);
+  }
+
+  &.active {
+    background: var(--f-navy);
+    border-color: var(--f-navy);
+    color: #fff;
+
+    strong {
+      color: #fff;
+    }
+  }
+}
+
+.fd-tag {
+  display: inline-block;
+  margin-left: 6px;
+  padding: 1px 7px;
+  border-radius: 999px;
+  font-size: 10px;
+  font-weight: 700;
+  background: var(--f-amber-l);
+  color: var(--f-amber);
+  white-space: nowrap;
+
+  &--ctr {
+    background: var(--f-red-l);
+    color: var(--f-red);
+  }
+}
+
+.fd-ratio {
+  font-weight: 600;
+
+  &--mid {
+    color: var(--f-amber);
+  }
+
+  &--high {
+    color: var(--f-red);
+    font-weight: 700;
+  }
+}
+
+.cr {
+  color: var(--f-green);
+  font-weight: 700;
+}
+
+.dr {
+  color: var(--f-red);
+  font-weight: 700;
+}
+
+.mono {
+  font-family: 'DM Mono', monospace;
+  font-size: 11.5px;
+}
+
+.fd-empty {
+  padding: 44px;
+  text-align: center;
+  color: var(--f-g500);
+  font-size: 13px;
+}
+
+/* TOAST */
+.fd-toast {
+  position: fixed;
+  bottom: 32px;
+  left: 50%;
+  transform: translateX(-50%) translateY(20px);
+  background: var(--f-navy);
+  color: #fff;
+  padding: 12px 22px;
+  border-radius: 10px;
+  font-size: 13px;
+  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) {
+  .fd-kpis {
+    grid-template-columns: 1fr 1fr;
+  }
+
+  .fd-decl {
+    grid-template-columns: 1fr 1fr;
+  }
+}

src/app/form-declarations/form-declaration-report.component.ts

@@ -0,0 +1,474 @@
+/**
+ * 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 { 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 { BranchScopeService } from '../core/branch-scope.service';
+import { GL_BRANCHES, GL_PERIOD, glBranchName } from '../gl-reports/gl-reports-data';
+import { FORM_LABEL, FORM_THRESHOLD, FormType, TXN_GROUPS } from './form-declaration-data';
+import {
+  DateRange,
+  FormPersonRow,
+  FormReportFilter,
+  FormReportSummary,
+  FormTxnRow,
+  formPersonRows,
+  formReportSummary,
+  formTxnRows,
+  monthRange,
+  weekRange
+} from './form-declaration.compute';
+
+type PeriodMode = 'day' | 'week' | 'month' | 'range';
+type ViewMode = 'person' | 'transaction';
+
+@Component({
+  selector: 'mifosx-form-declaration-report',
+  templateUrl: './form-declaration-report.component.html',
+  styleUrls: ['./form-declaration-report.component.scss'],
+  imports: [
+    ...STANDALONE_SHARED_IMPORTS,
+    FaIconComponent,
+    FormsModule
+  ]
+})
+export class FormDeclarationReportComponent implements OnInit {
+  private scope = inject(BranchScopeService);
+
+  readonly period = GL_PERIOD;
+  readonly branches = GL_BRANCHES;
+  readonly formLabel = FORM_LABEL;
+  readonly threshold = FORM_THRESHOLD;
+  readonly txnGroups = TXN_GROUPS;
+
+  readonly periodModes: { key: PeriodMode; label: string }[] = [
+    { key: 'day', label: 'Day wise' },
+    { key: 'week', label: 'Week wise' },
+    { key: 'month', label: 'Month wise' },
+    { key: 'range', label: 'Between dates' }
+  ];
+
+  // ── Filter state ───────────────────────────────────────────────────────────
+  periodMode: PeriodMode = 'month';
+  filterDay = '2026-07-31';
+  /** Any date inside the wanted week; resolved to Mon–Sat. */
+  filterWeek = '2026-07-27';
+  filterMonth = '2026-07';
+  filterFrom = GL_PERIOD.fyStart;
+  filterTo = GL_PERIOD.fyEnd;
+  branchCode = '';
+  formType: FormType | '' = '';
+  group = '';
+  search = '';
+  flaggedOnly = false;
+
+  view: ViewMode = 'person';
+  /** Acknowledgement number of the person row currently expanded. */
+  expanded: string | null = null;
+
+  generating = false;
+  toastMsg = '';
+  toastVisible = false;
+  private toastTimer: any;
+
+  ngOnInit(): void {
+    // A branch login opens on its own book and cannot move off it.
+    this.branchCode = this.scope.defaultBranchCode;
+  }
+
+  // ── Filter resolution ──────────────────────────────────────────────────────
+
+  get range(): DateRange {
+    if (this.periodMode === 'day') {
+      return { from: this.filterDay, to: this.filterDay };
+    }
+    if (this.periodMode === 'week') {
+      return weekRange(this.filterWeek);
+    }
+    if (this.periodMode === 'month') {
+      return monthRange(this.filterMonth);
+    }
+    return { 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 canSelectBranch(): boolean {
+    return this.scope.canSelectBranch;
+  }
+
+  get branchLabel(): string {
+    if (!this.canSelectBranch) {
+      return this.scope.officeName;
+    }
+    return this.branchCode ? glBranchName(this.branchCode) : 'All Branches (Consolidated)';
+  }
+
+  /**
+   * Applied at the data boundary rather than only in the UI, so a branch login
+   * cannot widen its own scope by tampering with component state.
+   */
+  private get effectiveBranch(): string {
+    return this.scope.enforce(this.branchCode);
+  }
+
+  private get filter(): FormReportFilter {
+    return {
+      range: this.range,
+      branchCode: this.effectiveBranch,
+      formType: this.formType,
+      group: this.group,
+      search: this.search,
+      flaggedOnly: this.flaggedOnly
+    };
+  }
+
+  resetFilters(): void {
+    this.periodMode = 'month';
+    this.filterDay = '2026-07-31';
+    this.filterWeek = '2026-07-27';
+    this.filterMonth = '2026-07';
+    this.filterFrom = GL_PERIOD.fyStart;
+    this.filterTo = GL_PERIOD.fyEnd;
+    this.formType = '';
+    this.group = '';
+    this.search = '';
+    this.flaggedOnly = false;
+    this.expanded = null;
+    // Reset returns a branch login to its own branch, never to "all".
+    this.branchCode = this.scope.defaultBranchCode;
+  }
+
+  // ── Data ───────────────────────────────────────────────────────────────────
+
+  get summary(): FormReportSummary {
+    return formReportSummary(this.filter);
+  }
+
+  get personRows(): FormPersonRow[] {
+    return formPersonRows(this.filter);
+  }
+
+  get txnRows(): FormTxnRow[] {
+    return formTxnRows(this.filter);
+  }
+
+  toggle(ackNo: string): void {
+    this.expanded = this.expanded === ackNo ? null : ackNo;
+  }
+
+  /** Cash turnover far above declared income is the point of the report. */
+  ratioClass(ratio: number): string {
+    if (ratio >= 5) {
+      return 'fd-ratio fd-ratio--high';
+    }
+    if (ratio >= 2) {
+      return 'fd-ratio fd-ratio--mid';
+    }
+    return 'fd-ratio';
+  }
+
+  // ── Excel ──────────────────────────────────────────────────────────────────
+
+  async exportExcel(): Promise<void> {
+    this.generating = true;
+    try {
+      const wb = new ExcelJS.Workbook();
+      wb.creator = 'CBSNexora';
+      wb.created = new Date();
+
+      this.writeSummarySheet(wb);
+      this.writePersonSheet(wb);
+      this.writeTransactionSheet(wb);
+
+      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 = `Form-97-98-Transaction-Report-${this.range.from}-to-${this.range.to}.xlsx`;
+      document.body.appendChild(a);
+      a.click();
+      document.body.removeChild(a);
+      URL.revokeObjectURL(url);
+      this.toast(`Exported ${this.summary.txnCount} transactions for ${this.rangeLabel}`);
+    } catch {
+      this.toast('Could not generate the workbook — please retry');
+    } finally {
+      this.generating = false;
+    }
+  }
+
+  /** Title band + filter caption, repeated on every sheet so pages stand alone. */
+  private banner(sheet: ExcelJS.Worksheet, title: string, cols: number): void {
+    const t = sheet.addRow([title]);
+    sheet.mergeCells(t.number, 1, t.number, cols);
+    t.font = { bold: true, size: 14, color: { argb: 'FFFFFFFF' } };
+    t.alignment = { horizontal: 'center', vertical: 'middle' };
+    t.height = 24;
+    t.getCell(1).fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FF1A237E' } };
+
+    const formCaption = this.formType ? FORM_LABEL[this.formType] : 'Form 97 and Form 98';
+    const meta = sheet.addRow([
+      `Period: ${this.rangeLabel}   ·   Branch: ${this.branchLabel}   ·   Declaration: ${formCaption}` +
+        `   ·   Category: ${this.group || 'All transaction types'}`
+    ]);
+    sheet.mergeCells(meta.number, 1, meta.number, cols);
+    meta.font = { italic: true, size: 10 };
+    sheet.addRow([]);
+  }
+
+  private headerRow(sheet: ExcelJS.Worksheet, headers: string[]): void {
+    const head = sheet.addRow(headers);
+    head.font = { bold: true };
+    head.alignment = { wrapText: true, horizontal: 'center' };
+    head.eachCell((c) => {
+      c.fill = { type: 'pattern', pattern: 'solid', fgColor: { argb: 'FFE2E8F0' } };
+      c.border = { bottom: { style: 'thin' } };
+    });
+  }
+
+  private writeSummarySheet(wb: ExcelJS.Workbook): void {
+    const s = this.summary;
+    const sheet = wb.addWorksheet('Summary');
+    sheet.columns = [
+      { width: 52 },
+      { width: 24 }];
+    this.banner(sheet, 'Form 97 / 98 Transaction Report — Summary', 2);
+    this.headerRow(sheet, [
+      'Particulars',
+      'Value'
+    ]);
+
+    const money = new Set([
+      'Total cash turnover',
+      'Total credits',
+      'Total debits'
+    ]);
+
+    const lines: [string, string | number][] = [
+      [
+        'Declarants transacting in the period',
+        s.persons
+      ],
+      [
+        '  of which Form 97 (no PAN)',
+        s.form60Persons
+      ],
+      [
+        '  of which Form 98 (agricultural income only)',
+        s.form61Persons
+      ],
+      [
+        'Total transactions — all types',
+        s.txnCount
+      ],
+      [
+        '  of which cash (counter and ATM)',
+        s.cashCount
+      ],
+      [
+        '  of which in a Rule 114B category',
+        s.declarationRequired
+      ],
+      [
+        'Total cash turnover',
+        s.cashTotal
+      ],
+      [
+        'Total credits',
+        s.totalCredit
+      ],
+      [
+        'Total debits',
+        s.totalDebit
+      ],
+      [
+        `Cash transactions at or above ₹${FORM_THRESHOLD.CTR.toLocaleString('en-IN')} (CTR reportable)`,
+        s.ctrReportable
+      ]
+    ];
+
+    for (const [
+      label,
+      value
+    ] of lines) {
+      const row = sheet.addRow([
+        label,
+        value
+      ]);
+      if (money.has(label)) {
+        row.getCell(2).numFmt = '#,##0.00';
+      }
+    }
+
+    // Category mix — what the customer group actually does, beyond the
+    // declared transactions.
+    sheet.addRow([]);
+    this.headerRow(sheet, [
+      'Transaction category',
+      'Count'
+    ]);
+    for (const g of s.byGroup) {
+      sheet.addRow([
+        g.group,
+        g.count
+      ]);
+    }
+    sheet.views = [{ state: 'frozen', ySplit: 4 }];
+  }
+
+  private writePersonSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Person wise');
+    const widths = [
+      18,
+      12,
+      26,
+      24,
+      18,
+      14,
+      10,
+      10,
+      10,
+      16,
+      16,
+      16,
+      14,
+      10,
+      34
+    ];
+    sheet.columns = widths.map((w) => ({ width: w }));
+    this.banner(sheet, 'Form 97 / 98 Transaction Report — Person wise', widths.length);
+    this.headerRow(sheet, [
+      'Acknowledgement',
+      'Form',
+      'Name of declarant',
+      "Father's name",
+      'Account No',
+      'Branch',
+      'Total txns',
+      'Cash txns',
+      'Rule 114B txns',
+      'Cash turnover',
+      'Total credit',
+      'Total debit',
+      'Declared income',
+      'CTR rows',
+      'Categories transacted'
+    ]);
+
+    for (const p of this.personRows) {
+      const row = sheet.addRow([
+        p.declarant.ackNo,
+        FORM_LABEL[p.declarant.formType],
+        p.declarant.name,
+        p.declarant.fatherName,
+        p.declarant.accountNo,
+        glBranchName(p.declarant.branchCode),
+        p.txnCount,
+        p.cashCount,
+        p.declaredCount,
+        p.cashTotal,
+        p.totalCredit,
+        p.totalDebit,
+        p.declarant.estimatedIncome,
+        p.ctrCount,
+        p.groups.join(', ')
+      ]);
+      for (const c of [
+        10,
+        11,
+        12,
+        13
+      ]) {
+        row.getCell(c).numFmt = '#,##0.00';
+      }
+    }
+    sheet.views = [{ state: 'frozen', ySplit: 4 }];
+  }
+
+  private writeTransactionSheet(wb: ExcelJS.Workbook): void {
+    const sheet = wb.addWorksheet('Transactions');
+    const widths = [
+      12,
+      12,
+      18,
+      12,
+      26,
+      18,
+      14,
+      12,
+      10,
+      6,
+      16,
+      46,
+      16,
+      12
+    ];
+    sheet.columns = widths.map((w) => ({ width: w }));
+    this.banner(sheet, 'Form 97 / 98 Transaction Report — Transaction wise', widths.length);
+    this.headerRow(sheet, [
+      'Date',
+      'Txn ID',
+      'Acknowledgement',
+      'Form',
+      'Name of declarant',
+      'Account No',
+      'Branch',
+      'Category',
+      'Mode',
+      'Dr/Cr',
+      'Amount',
+      'Nature of transaction',
+      'Voucher No',
+      'Flag'
+    ]);
+
+    for (const t of this.txnRows) {
+      const row = sheet.addRow([
+        t.date,
+        t.txnId,
+        t.ackNo,
+        FORM_LABEL[t.formType],
+        t.declarantName,
+        t.accountNo,
+        glBranchName(t.branchCode),
+        t.group,
+        t.mode,
+        t.drCr,
+        t.amount,
+        t.nature,
+        t.voucherNo,
+        t.ctrReportable ? 'CTR' : t.declarationRequired ? 'Rule 114B' : ''
+      ]);
+      row.getCell(11).numFmt = '#,##0.00';
+      if (t.ctrReportable) {
+        row.getCell(14).font = { bold: true, color: { argb: 'FFC0392B' } };
+      }
+    }
+    sheet.views = [{ state: 'frozen', ySplit: 4 }];
+  }
+
+  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/form-declarations/form-declaration.compute.ts

@@ -0,0 +1,296 @@
+/**
+ * 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 { GL_PERIOD } from '../gl-reports/gl-reports-data';
+import {
+  FORM_THRESHOLD,
+  FormDeclarant,
+  FormDeclarantTxn,
+  FormType,
+  formDeclarants,
+  formDeclarantTxns
+} from './form-declaration-data';
+
+export interface DateRange {
+  from: string;
+  to: string;
+}
+
+export interface FormReportFilter {
+  range: DateRange;
+  /** '' means every branch. */
+  branchCode: string;
+  /** '' means both declaration types. */
+  formType: FormType | '';
+  /** '' means every transaction category (Cash, Clearing, Loan, …). */
+  group: string;
+  /** Free text over name, account number and acknowledgement number. */
+  search: string;
+  /** Show only rows a compliance officer would need to look at. */
+  flaggedOnly: boolean;
+}
+
+/** One transaction, joined to the declarant who filed for it. */
+export interface FormTxnRow extends FormDeclarantTxn {
+  declarantName: string;
+  formType: FormType;
+  fatherName: string;
+  declaredOn: string;
+  reasonForNoPan: string;
+  estimatedIncome: number;
+  /** Counter or ATM cash, as opposed to a book or electronic entry. */
+  isCash: boolean;
+  /**
+   * The transaction is one of the categories in Rule 114B, so PAN — and in its
+   * absence the Form 97/98 declaration — was mandatory for it.
+   */
+  declarationRequired: boolean;
+  /** Cash at or above the CTR limit — also lands in the monthly CTR. */
+  ctrReportable: boolean;
+}
+
+/** A declarant with their totals for the period. */
+export interface FormPersonRow {
+  declarant: FormDeclarant;
+  txns: FormTxnRow[];
+  txnCount: number;
+  cashCount: number;
+  totalCredit: number;
+  totalDebit: number;
+  cashTotal: number;
+  /** Largest single transaction, used to sort the riskiest to the top. */
+  maxAmount: number;
+  /** How many of the period's transactions needed the declaration. */
+  declaredCount: number;
+  ctrCount: number;
+  /** Distinct categories the customer transacted in during the period. */
+  groups: string[];
+  /**
+   * Aggregate cash for the period against the income the customer declared.
+   * A ratio well above 1 is the classic "turnover inconsistent with declared
+   * income" flag, which is why the declaration is collected in the first place.
+   */
+  incomeRatio: number;
+}
+
+export interface FormReportSummary {
+  persons: number;
+  form60Persons: number;
+  form61Persons: number;
+  txnCount: number;
+  cashTotal: number;
+  cashCount: number;
+  totalCredit: number;
+  totalDebit: number;
+  /** Transactions falling in a Rule 114B category. */
+  declarationRequired: number;
+  ctrReportable: number;
+  /** Transaction count by category, largest first — drives the mix panel. */
+  byGroup: { group: string; count: number; amount: number }[];
+}
+
+function clamp(range: DateRange): DateRange {
+  const from = range.from < GL_PERIOD.fyStart ? GL_PERIOD.fyStart : range.from;
+  const to = range.to > GL_PERIOD.fyEnd ? GL_PERIOD.fyEnd : range.to;
+  // A backwards range would silently return nothing; collapse it to a single day.
+  return from > to ? { from: to, to: to } : { from, to };
+}
+
+/** Monday-to-Saturday banking week containing the given date. */
+export function weekRange(anchor: string): DateRange {
+  const d = new Date(`${anchor}T00:00:00Z`);
+  const dow = d.getUTCDay(); // 0 = Sunday
+  const monday = new Date(d.getTime());
+  monday.setUTCDate(d.getUTCDate() - (dow === 0 ? 6 : dow - 1));
+  const saturday = new Date(monday.getTime());
+  saturday.setUTCDate(monday.getUTCDate() + 5);
+  const iso = (x: Date) => x.toISOString().slice(0, 10);
+  return { from: iso(monday), to: iso(saturday) };
+}
+
+export function monthRange(month: string): DateRange {
+  const [
+    y,
+    m
+  ] = month.split('-').map(Number);
+  const last = new Date(Date.UTC(y, m, 0)).getUTCDate();
+  return { from: `${month}-01`, to: `${month}-${`${last}`.padStart(2, '0')}` };
+}
+
+/**
+ * Transactions matching the filter, each joined to its declarant.
+ *
+ * Memoised on the filter signature: the getters that feed the template are read
+ * many times per change-detection pass, and re-scanning several hundred rows on
+ * every read is what made the GL reports stall.
+ */
+let rowCacheKey = '';
+let rowCache: FormTxnRow[] = [];
+
+export function formTxnRows(filter: FormReportFilter): FormTxnRow[] {
+  const range = clamp(filter.range);
+  const key = [
+    range.from,
+    range.to,
+    filter.branchCode,
+    filter.formType,
+    filter.group,
+    filter.search.trim().toLowerCase(),
+    filter.flaggedOnly ? '1' : '0'
+  ].join('|');
+
+  if (key === rowCacheKey) {
+    return rowCache;
+  }
+
+  const byAck = new Map(
+    formDeclarants().map((d) => [
+      d.ackNo,
+      d
+    ])
+  );
+  const needle = filter.search.trim().toLowerCase();
+
+  const rows: FormTxnRow[] = [];
+  for (const t of formDeclarantTxns()) {
+    if (t.date < range.from || t.date > range.to) {
+      continue;
+    }
+    if (filter.branchCode && t.branchCode !== filter.branchCode) {
+      continue;
+    }
+    if (filter.group && t.group !== filter.group) {
+      continue;
+    }
+    const d = byAck.get(t.ackNo);
+    if (!d) {
+      continue;
+    }
+    if (filter.formType && d.formType !== filter.formType) {
+      continue;
+    }
+    if (
+      needle &&
+      !d.name.toLowerCase().includes(needle) &&
+      !t.accountNo.toLowerCase().includes(needle) &&
+      !d.ackNo.toLowerCase().includes(needle)
+    ) {
+      continue;
+    }
+
+    // ATM dispensing is cash in the customer's hands, so it counts towards the
+    // cash view even though it never crossed the counter.
+    const isCash = t.mode === 'CASH' || t.mode === 'ATM';
+    const ctrReportable = isCash && t.amount >= FORM_THRESHOLD.CTR;
+
+    if (filter.flaggedOnly && !ctrReportable) {
+      continue;
+    }
+
+    rows.push({
+      ...t,
+      declarantName: d.name,
+      formType: d.formType,
+      fatherName: d.fatherName,
+      declaredOn: d.declaredOn,
+      reasonForNoPan: d.reasonForNoPan,
+      estimatedIncome: d.estimatedIncome,
+      isCash,
+      declarationRequired: t.rule114B,
+      ctrReportable
+    });
+  }
+
+  rowCacheKey = key;
+  rowCache = rows;
+  return rows;
+}
+
+/** The same rows grouped by declarant, heaviest customer first. */
+export function formPersonRows(filter: FormReportFilter): FormPersonRow[] {
+  const byAck = new Map(
+    formDeclarants().map((d) => [
+      d.ackNo,
+      d
+    ])
+  );
+  const grouped = new Map<string, FormTxnRow[]>();
+
+  for (const r of formTxnRows(filter)) {
+    const list = grouped.get(r.ackNo);
+    if (list) {
+      list.push(r);
+    } else {
+      grouped.set(r.ackNo, [r]);
+    }
+  }
+
+  const out: FormPersonRow[] = [];
+  for (const [
+    ackNo,
+    txns
+  ] of grouped) {
+    const declarant = byAck.get(ackNo);
+    if (!declarant) {
+      continue;
+    }
+    const cash = txns.filter((t) => t.isCash);
+    const cashTotal = cash.reduce((s, t) => s + t.amount, 0);
+    out.push({
+      declarant,
+      txns,
+      txnCount: txns.length,
+      cashCount: cash.length,
+      totalCredit: txns.filter((t) => t.drCr === 'CR').reduce((s, t) => s + t.amount, 0),
+      totalDebit: txns.filter((t) => t.drCr === 'DR').reduce((s, t) => s + t.amount, 0),
+      cashTotal,
+      maxAmount: txns.reduce((m, t) => Math.max(m, t.amount), 0),
+      declaredCount: txns.filter((t) => t.declarationRequired).length,
+      ctrCount: txns.filter((t) => t.ctrReportable).length,
+      groups: [...new Set(txns.map((t) => t.group))].sort(),
+      incomeRatio: declarant.estimatedIncome > 0 ? cashTotal / declarant.estimatedIncome : 0
+    });
+  }
+
+  out.sort((a, b) => b.cashTotal - a.cashTotal);
+  return out;
+}
+
+export function formReportSummary(filter: FormReportFilter): FormReportSummary {
+  const rows = formTxnRows(filter);
+  const acks = new Set(rows.map((r) => r.ackNo));
+  const form61 = new Set(rows.filter((r) => r.formType === 'FORM_61').map((r) => r.ackNo));
+  const form60 = new Set(rows.filter((r) => r.formType === 'FORM_60').map((r) => r.ackNo));
+
+  const groupMap = new Map<string, { group: string; count: number; amount: number }>();
+  for (const r of rows) {
+    const g = groupMap.get(r.group);
+    if (g) {
+      g.count++;
+      g.amount += r.amount;
+    } else {
+      groupMap.set(r.group, { group: r.group, count: 1, amount: r.amount });
+    }
+  }
+
+  const cash = rows.filter((r) => r.isCash);
+
+  return {
+    persons: acks.size,
+    form60Persons: form60.size,
+    form61Persons: form61.size,
+    txnCount: rows.length,
+    cashTotal: cash.reduce((s, r) => s + r.amount, 0),
+    cashCount: cash.length,
+    totalCredit: rows.filter((r) => r.drCr === 'CR').reduce((s, r) => s + r.amount, 0),
+    totalDebit: rows.filter((r) => r.drCr === 'DR').reduce((s, r) => s + r.amount, 0),
+    declarationRequired: rows.filter((r) => r.declarationRequired).length,
+    ctrReportable: rows.filter((r) => r.ctrReportable).length,
+    byGroup: [...groupMap.values()].sort((a, b) => b.count - a.count)
+  };
+}

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

@@ -114,18 +114,84 @@ export const GL_ACCOUNTS: GlAccount[] = [
   { 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: '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 },
+  {
+    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' },
@@ -261,8 +327,20 @@ const VOUCHER_TEMPLATES: {
   { 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: '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 },
@@ -275,14 +353,32 @@ const VOUCHER_TEMPLATES: {
   { 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 }
+  {
+    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: '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 },
@@ -342,7 +438,10 @@ export function glPostings(): GlPosting[] {
   let openingDebit = 0;
   let openingCredit = 0;
 
-  for (const [code, amount] of Object.entries(OPENING_BALANCES)) {
+  for (const [
+    code,
+    amount
+  ] of Object.entries(OPENING_BALANCES)) {
     if (!amount) {
       continue;
     }
@@ -425,7 +524,10 @@ export function glPostings(): GlPosting[] {
     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;
+      const templates = branch.code === 'HO' ? [
+              ...VOUCHER_TEMPLATES,
+              ...HO_TEMPLATES
+            ] : VOUCHER_TEMPLATES;
 
       for (const tpl of templates) {
         if (rand() > tpl.frequency * weight) {
@@ -487,6 +589,131 @@ export function glPostings(): GlPosting[] {
   return out;
 }
 
+/**
+ * Customer sub-ledger.
+ *
+ * The GL is account-level, so a client-wise report needs a customer dimension on top.
+ * Each customer holds a share of one GL head at one branch; balances are not stored,
+ * they are derived at query time as `share x that head's GL balance`. That way the
+ * client-wise report always reconciles to the General Ledger exactly, whatever period
+ * or branch is selected, instead of drifting as a second source of truth.
+ */
+export interface GlCustomer {
+  cif: string;
+  name: string;
+  branchCode: string;
+  /** GL head this relationship sits under. */
+  accountCode: string;
+  accountNo: string;
+  /** Fraction of the branch's balance in that head. Shares per (branch, head) sum to 1. */
+  share: number;
+}
+
+const FIRST_NAMES = [
+  'Ravi',
+  'Priya',
+  'Vikram',
+  'Nirav',
+  'Kavita',
+  'Arjun',
+  'Lakshmi',
+  'Sameer',
+  'Anjali',
+  'Rohan',
+  'Meera',
+  'Karan',
+  'Divya',
+  'Sanjay',
+  'Pooja',
+  'Amit',
+  'Sneha',
+  'Manish',
+  'Rekha',
+  'Deepak'
+];
+const LAST_NAMES = [
+  'Sharma',
+  'Patel',
+  'Reddy',
+  'Shah',
+  'Verma',
+  'Deshmukh',
+  'Iyer',
+  'Kapoor',
+  'Nair',
+  'Joshi',
+  'Mehta',
+  'Gupta',
+  'Rao',
+  'Bhatt',
+  'Chauhan'
+];
+const FIRMS = [
+  'Traders',
+  'Enterprises',
+  'Agencies',
+  '& Sons',
+  'Industries',
+  'Stores',
+  'Corporation'
+];
+
+/** Customer-facing heads a client relationship can sit under. */
+const CUSTOMER_HEADS = [
+  '220101',
+  '220102',
+  '220103',
+  '220104',
+  '130101',
+  '130102',
+  '130103',
+  '130104',
+  '130105',
+  '130106'
+];
+
+let cachedCustomers: GlCustomer[] | null = null;
+
+export function glCustomers(): GlCustomer[] {
+  if (cachedCustomers) {
+    return cachedCustomers;
+  }
+  const rand = lcg(76543210);
+  const out: GlCustomer[] = [];
+  let seq = 1;
+
+  for (const branch of GL_BRANCHES) {
+    for (const head of CUSTOMER_HEADS) {
+      // Deposits are held by many customers; advances by fewer, larger ones.
+      const isAdvance = head.startsWith('13');
+      const count = isAdvance ? 2 + Math.floor(rand() * 3) : 3 + Math.floor(rand() * 4);
+      const weights: number[] = [];
+      for (let i = 0; i < count; i++) {
+        weights.push(0.35 + rand() * 0.65);
+      }
+      const weightTotal = weights.reduce((a, b) => a + b, 0);
+
+      for (let i = 0; i < count; i++) {
+        const corporate = isAdvance && rand() > 0.55;
+        const name = corporate
+          ? `${LAST_NAMES[Math.floor(rand() * LAST_NAMES.length)]} ${FIRMS[Math.floor(rand() * FIRMS.length)]}`
+          : `${FIRST_NAMES[Math.floor(rand() * FIRST_NAMES.length)]} ${LAST_NAMES[Math.floor(rand() * LAST_NAMES.length)]}`;
+        out.push({
+          cif: `CIF${`${100000 + seq}`}`,
+          name,
+          branchCode: branch.code,
+          accountCode: head,
+          accountNo: `${branch.code === 'HO' ? '0001' : branch.code}${head}${`${seq}`.padStart(4, '0')}`,
+          share: weights[i] / weightTotal
+        });
+        seq++;
+      }
+    }
+  }
+  cachedCustomers = out;
+  return out;
+}
+
 export function glAccount(code: string): GlAccount | undefined {
   return GL_ACCOUNTS.find((a) => a.code === code);
 }

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

@@ -79,17 +79,33 @@
 
     <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>
+      @if (canSelectBranch) {
+        <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>
+      } @else {
+        <span class="glr-chip" title="Your login is restricted to this branch">
+          <fa-icon icon="university"></fa-icon> {{ scopeName }}
+        </span>
+      }
     </div>
 
     <button class="glr-btn" (click)="resetFilters()">Reset</button>
   </div>
 
+  @if (scopeIsUnresolved) {
+    <div class="glr-balance glr-balance--bad">
+      <fa-icon icon="exclamation-triangle"></fa-icon>
+      <span>
+        Your office <strong>{{ scopeName }}</strong> does not match any branch in the ledger, so no figures can be
+        shown. Ask an administrator to align your office name with a branch.
+      </span>
+    </div>
+  }
+
   <!-- REPORT SELECTOR -->
   <div class="glr-tabs">
     @for (r of reports; track r.code) {
@@ -193,7 +209,9 @@
               @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>
+                    {{ r.name }}<span class="muted"> · {{ r.group }}</span>
+                  </td>
                   <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
                 </tr>
               } @empty {
@@ -229,7 +247,9 @@
               @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>
+                    {{ r.name }}<span class="muted"> · {{ r.group }}</span>
+                  </td>
                   <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
                 </tr>
               } @empty {
@@ -281,7 +301,9 @@
               @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>
+                    {{ r.name }}<span class="muted"> · {{ r.group }}</span>
+                  </td>
                   <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
                 </tr>
               }
@@ -312,7 +334,9 @@
               @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>
+                    {{ r.name }}<span class="muted"> · {{ r.group }}</span>
+                  </td>
                   <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
                 </tr>
               }
@@ -331,11 +355,17 @@
   @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.
+        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) {
+      @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">
@@ -353,7 +383,9 @@
               @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>
+                    {{ 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">
@@ -379,8 +411,8 @@
   @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.
+        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">
@@ -419,8 +451,8 @@
   @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.
+        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">
@@ -474,8 +506,8 @@
   @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.
+        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">
@@ -518,6 +550,506 @@
     </div>
   }
 
+  <!-- ══════════════ GL AVERAGE BALANCE ══════════════ -->
+  @if (activeReport === 'gl-average-balance') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Average of each account's closing balance across every day in
+        <strong>{{ rangeLabel }}</strong> for {{ branchLabel }}. Banks work from average balances rather than a closing
+        snapshot for interest, CRR/SLR and profitability, because a single day's figure can be dressed up.
+      </p>
+      <div class="glr-tbl-wrap glr-tbl-wrap--tall">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>GL Code</th>
+              <th>Account</th>
+              <th>Group</th>
+              <th class="ta-r">Opening</th>
+              <th class="ta-r">Closing</th>
+              <th class="ta-r">Average Daily</th>
+              <th class="ta-r">Peak</th>
+              <th class="ta-r">Lowest</th>
+              <th class="ta-c">Active Days</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of averageRows; 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.opening | number: '1.2-2' }}</td>
+                <td class="ta-r mono">{{ r.closing | number: '1.2-2' }}</td>
+                <td class="ta-r mono">
+                  <strong>{{ r.average | number: '1.2-2' }}</strong>
+                </td>
+                <td class="ta-r mono">{{ r.peak | number: '1.2-2' }}</td>
+                <td class="ta-r mono">{{ r.lowest | number: '1.2-2' }}</td>
+                <td class="ta-c mono">{{ r.activeDays }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="9" class="glr-empty">No ledger activity for this period and branch.</td>
+              </tr>
+            }
+          </tbody>
+          <tfoot>
+            <tr class="total-row">
+              <td colspan="5">TOTAL ({{ averageRows.length }} accounts)</td>
+              <td class="ta-r mono">{{ avgTotalAverage | number: '1.2-2' }}</td>
+              <td colspan="3"></td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ GL MAPPING FOR REPORT ══════════════ -->
+  @if (activeReport === 'gl-mapping') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Which General Ledger accounts feed each RBI return line. Mappings are created on the OSS 1, OSS 2 and OSS 3
+        screens using <strong>Add / Remove GLs</strong>; this is the consolidated view of them, with the value each
+        mapping currently produces from the ledger.
+      </p>
+
+      <div class="glr-tbl-wrap">
+        <div class="glr-tbl-h">Mapped return lines ({{ mappingRows.length }})</div>
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>Return</th>
+              <th>Return line</th>
+              <th>Mapped GL accounts</th>
+              <th class="ta-r">Ledger value (&#8377; thousands)</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of mappingRows; track r.returnCode + r.lineKey) {
+              <tr>
+                <td>{{ r.returnLabel }}</td>
+                <td class="mono">{{ r.lineKey }}</td>
+                <td>
+                  @for (c of r.codes; track c) {
+                    <span class="glr-gl-chip mono">{{ c }}</span>
+                  }
+                </td>
+                <td class="ta-r mono">{{ r.value | number: '1.2-2' }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="4" class="glr-empty">
+                  No return lines mapped yet. Open OSS 1, 2 or 3 and use “Add / Remove GLs” to pin accounts to a line.
+                </td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+
+      <div class="glr-tbl-wrap glr-tbl-wrap--tall">
+        <div class="glr-tbl-h">Unmapped GL accounts ({{ unmappedAccounts.length }}) — not feeding any return line</div>
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>GL Code</th>
+              <th>Account</th>
+              <th>Group</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (a of unmappedAccounts; track a.code) {
+              <tr>
+                <td class="mono">{{ a.code }}</td>
+                <td>{{ a.name }}</td>
+                <td class="muted">{{ a.group }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="3" class="glr-empty">Every GL account feeds at least one return line.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ ACCOUNT WISE BALANCE LIST ══════════════ -->
+  @if (activeReport === 'account-wise-balance') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Closing balance of every account as at <strong>{{ range.to }}</strong
+        >, broken out by branch — which branch is actually carrying each balance.
+      </p>
+      <div class="glr-tbl-wrap glr-tbl-wrap--tall">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>GL Code</th>
+              <th>Account</th>
+              <th>Group</th>
+              @for (c of branchColumns; track c) {
+                <th class="ta-r">{{ branchName(c) }}</th>
+              }
+              <th class="ta-r">Total</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of accountWiseRows; track r.code) {
+              <tr>
+                <td class="mono">{{ r.code }}</td>
+                <td>{{ r.name }}</td>
+                <td class="muted">{{ r.group }}</td>
+                @for (c of branchColumns; track c) {
+                  <td class="ta-r mono">{{ r.byBranch[c] ? (r.byBranch[c] | number: '1.2-2') : '' }}</td>
+                }
+                <td class="ta-r mono">
+                  <strong>{{ r.total | number: '1.2-2' }}</strong>
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td [attr.colspan]="branchColumns.length + 4" class="glr-empty">
+                  No balances for this period and branch.
+                </td>
+              </tr>
+            }
+          </tbody>
+          <tfoot>
+            <tr class="total-row">
+              <td colspan="3">TOTAL ({{ accountWiseRows.length }} accounts)</td>
+              @for (c of branchColumns; track c) {
+                <td class="ta-r mono">{{ branchColumnTotal(c) | number: '1.2-2' }}</td>
+              }
+              <td class="ta-r mono">{{ accountWiseGrandTotal | number: '1.2-2' }}</td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ DISTRIBUTION OF BALANCE ══════════════ -->
+  @if (activeReport === 'distribution-of-balance') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Composition of the book as at <strong>{{ range.to }}</strong> for {{ branchLabel }} — how concentrated each side
+        of the balance sheet is by account group.
+      </p>
+
+      <div class="glr-two-col">
+        @for (
+          block of [
+            { title: 'Capital & Liabilities', rows: liabilityDistribution, total: liabilityDistTotal },
+            { title: 'Assets', rows: assetDistribution, total: assetDistTotal }
+          ];
+          track block.title
+        ) {
+          <div class="glr-tbl-wrap">
+            <div class="glr-tbl-h">{{ block.title }}</div>
+            <table class="glr-tbl">
+              <thead>
+                <tr>
+                  <th>Group</th>
+                  <th class="ta-c">A/cs</th>
+                  <th class="ta-r">Amount (&#8377;)</th>
+                  <th class="ta-r">Share</th>
+                  <th class="glr-bar-col">Distribution</th>
+                </tr>
+              </thead>
+              <tbody>
+                @for (r of block.rows; track r.group) {
+                  <tr>
+                    <td>{{ r.group }}</td>
+                    <td class="ta-c mono">{{ r.accounts }}</td>
+                    <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+                    <td class="ta-r mono">
+                      <strong>{{ r.share | number: '1.2-2' }}%</strong>
+                    </td>
+                    <td>
+                      <div class="glr-bar">
+                        <div class="glr-bar-fill" [style.width.%]="r.share"></div>
+                      </div>
+                    </td>
+                  </tr>
+                } @empty {
+                  <tr>
+                    <td colspan="5" class="glr-empty">No balances on this side.</td>
+                  </tr>
+                }
+                <tr class="total-row">
+                  <td colspan="2">Total</td>
+                  <td class="ta-r mono">{{ block.total | number: '1.2-2' }}</td>
+                  <td class="ta-r mono">100.00%</td>
+                  <td></td>
+                </tr>
+              </tbody>
+            </table>
+          </div>
+        }
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ CLIENT WISE BALANCE ══════════════ -->
+  @if (activeReport === 'client-wise-balance') {
+    <div class="glr-section">
+      <div class="glr-kpis">
+        <div class="glr-kpi glr-kpi--teal">
+          <div class="glr-kpi-n">&#8377;{{ clientDeposits | number: '1.2-2' }}</div>
+          <div class="glr-kpi-l">Customer Deposits</div>
+        </div>
+        <div class="glr-kpi glr-kpi--amber">
+          <div class="glr-kpi-n">&#8377;{{ clientAdvances | number: '1.2-2' }}</div>
+          <div class="glr-kpi-l">Customer Advances</div>
+        </div>
+        <div class="glr-kpi glr-kpi--green">
+          <div class="glr-kpi-n">{{ clientRows.length | number }}</div>
+          <div class="glr-kpi-l">Relationships</div>
+          <div class="glr-kpi-sub">as at {{ range.to }} · {{ branchLabel }}</div>
+        </div>
+      </div>
+
+      <p class="glr-note">
+        Customer balances are derived from the General Ledger — each relationship holds a share of its branch's balance
+        in that head — so this report always reconciles to the GL rather than drifting as a second source.
+      </p>
+
+      <div class="glr-tbl-wrap glr-tbl-wrap--tall">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>CIF</th>
+              <th>Customer</th>
+              <th>Branch</th>
+              <th>Account No</th>
+              <th>Product</th>
+              <th class="ta-c">Side</th>
+              <th class="ta-r">Balance (&#8377;)</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of clientRows; track r.cif) {
+              <tr>
+                <td class="mono">{{ r.cif }}</td>
+                <td>{{ r.name }}</td>
+                <td>{{ branchName(r.branchCode) }}</td>
+                <td class="mono">{{ r.accountNo }}</td>
+                <td class="muted">{{ r.product }}</td>
+                <td class="ta-c">
+                  <span
+                    class="type-pill"
+                    [class.type-liability]="r.side === 'DEPOSIT'"
+                    [class.type-asset]="r.side === 'ADVANCE'"
+                  >
+                    {{ r.side }}
+                  </span>
+                </td>
+                <td class="ta-r mono">{{ r.balance | number: '1.2-2' }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="7" class="glr-empty">No customer relationships for this period and branch.</td>
+              </tr>
+            }
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ BANKER HEAD REPORT ══════════════ -->
+  @if (activeReport === 'banker-head') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Head-wise abstract for <strong>{{ rangeLabel }}</strong> — the trial balance rolled up to principal heads, with
+        opening, turnover and closing for each. Debit and credit turnover must agree.
+      </p>
+      <div class="glr-tbl-wrap">
+        <table class="glr-tbl">
+          <thead>
+            <tr>
+              <th>Principal Head</th>
+              <th class="ta-c">Accounts</th>
+              <th class="ta-r">Opening</th>
+              <th class="ta-r">Debit</th>
+              <th class="ta-r">Credit</th>
+              <th class="ta-r">Closing</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of bankerHeadRows; track r.head) {
+              <tr>
+                <td>
+                  <strong>{{ r.head }}</strong>
+                </td>
+                <td class="ta-c mono">{{ r.accounts }}</td>
+                <td class="ta-r mono">{{ r.opening | number: '1.2-2' }}</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">
+                  <strong>{{ r.closing | number: '1.2-2' }}</strong>
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="6" class="glr-empty">No activity for this period and branch.</td>
+              </tr>
+            }
+            <tr class="total-row">
+              <td colspan="2">TOTAL ({{ bankerHeadRows.length }} heads)</td>
+              <td></td>
+              <td class="ta-r mono">{{ headDebitTotal | number: '1.2-2' }}</td>
+              <td class="ta-r mono">{{ headCreditTotal | number: '1.2-2' }}</td>
+              <td></td>
+            </tr>
+          </tbody>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ SUNDRY REGISTER ══════════════ -->
+  @if (activeReport === 'sundry-register') {
+    <div class="glr-section">
+      <p class="glr-note">
+        Outstanding items in the sundry, suspense and bills-payable heads as at <strong>{{ range.to }}</strong
+        >, aged from their posting date. These heads are where unreconciled entries collect, so ageing is the point of
+        the register.
+      </p>
+
+      @if (sundryBuckets.length) {
+        <div class="glr-kpis">
+          @for (b of sundryBuckets; track b.bucket) {
+            <div
+              class="glr-kpi"
+              [class.glr-kpi--green]="b.bucket === 'Up to 30 days'"
+              [class.glr-kpi--amber]="b.bucket === '31 to 90 days'"
+              [class.glr-kpi--red]="b.bucket === 'Over 180 days'"
+            >
+              <div class="glr-kpi-n">&#8377;{{ b.amount | number: '1.2-2' }}</div>
+              <div class="glr-kpi-l">{{ b.bucket }}</div>
+              <div class="glr-kpi-sub">{{ b.count }} item(s)</div>
+            </div>
+          }
+        </div>
+      }
+
+      <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>
+              <th class="ta-c">Age</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of sundryRows; track r.voucherNo + r.code + r.date) {
+              <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>
+                <td class="ta-c">
+                  <span
+                    class="type-pill"
+                    [class.type-income]="r.bucket === 'Up to 30 days'"
+                    [class.type-expense]="r.bucket === '31 to 90 days'"
+                    [class.type-contingent]="r.bucket === 'Over 180 days'"
+                  >
+                    {{ r.ageDays }}d
+                  </span>
+                </td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="8" class="glr-empty">No sundry or suspense items outstanding for this selection.</td>
+              </tr>
+            }
+          </tbody>
+          <tfoot>
+            <tr class="total-row">
+              <td colspan="6">Total outstanding ({{ sundryRows.length }} items)</td>
+              <td class="ta-r mono">{{ sundryTotal | number: '1.2-2' }}</td>
+              <td></td>
+            </tr>
+          </tfoot>
+        </table>
+      </div>
+    </div>
+  }
+
+  <!-- ══════════════ VOUCHER REGISTER ══════════════ -->
+  @if (activeReport === 'voucher-register') {
+    <div class="glr-section">
+      <div class="glr-balance" [class.glr-balance--bad]="unbalancedVouchers > 0">
+        <fa-icon [icon]="unbalancedVouchers ? 'exclamation-triangle' : 'check-circle'"></fa-icon>
+        <span>
+          {{ voucherRows.length | number }} voucher(s) raised in {{ rangeLabel }} for {{ branchLabel }} —
+          {{
+            unbalancedVouchers
+              ? unbalancedVouchers + ' voucher(s) do NOT balance and must be investigated'
+              : 'every voucher is double-entry and balances'
+          }}
+        </span>
+      </div>
+
+      <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>Narration</th>
+              <th>Debit account(s)</th>
+              <th>Credit account(s)</th>
+              <th class="ta-r">Amount (&#8377;)</th>
+              <th class="ta-c">Legs</th>
+            </tr>
+          </thead>
+          <tbody>
+            @for (r of voucherRows; track r.voucherNo) {
+              <tr [class.glr-unbalanced]="!r.balanced">
+                <td class="mono">{{ r.date }}</td>
+                <td class="mono">{{ r.voucherNo }}</td>
+                <td>{{ branchName(r.branchCode) }}</td>
+                <td class="muted">{{ r.narration }}</td>
+                <td class="mono">{{ r.debitAccounts }}</td>
+                <td class="mono">{{ r.creditAccounts }}</td>
+                <td class="ta-r mono">{{ r.amount | number: '1.2-2' }}</td>
+                <td class="ta-c mono">{{ r.legs }}</td>
+              </tr>
+            } @empty {
+              <tr>
+                <td colspan="8" class="glr-empty">No vouchers raised in this period for this branch.</td>
+              </tr>
+            }
+          </tbody>
+          <tfoot>
+            <tr class="total-row">
+              <td colspan="6">Total ({{ voucherRows.length }} vouchers)</td>
+              <td class="ta-r mono">{{ voucherTotal | number: '1.2-2' }}</td>
+              <td></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

@@ -160,6 +160,21 @@
   }
 }
 
+/* Read-only branch shown to a branch-level login in place of the selector. */
+.glr-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 7px;
+  padding: 8px 14px;
+  min-width: 190px;
+  border: 1px solid var(--g-g200);
+  border-radius: 8px;
+  background: var(--g-g100);
+  font-size: 13px;
+  font-weight: 600;
+  color: var(--g-g700);
+}
+
 /* Day / Month / Range segmented control */
 .glr-seg {
   display: inline-flex;
@@ -434,6 +449,45 @@
   font-style: italic;
 }
 
+/* A voucher whose debits and credits disagree. */
+.glr-unbalanced td {
+  background: var(--g-red-l) !important;
+  color: #7f1d1d;
+  font-weight: 600;
+}
+
+/* GL code chips on the mapping report */
+.glr-gl-chip {
+  display: inline-block;
+  padding: 1px 8px;
+  margin: 1px 3px 1px 0;
+  border-radius: 999px;
+  background: #e0f2fe;
+  color: #075985;
+  font-size: 11px;
+  font-weight: 600;
+}
+
+/* Share bars on the distribution report */
+.glr-bar-col {
+  width: 150px;
+}
+
+.glr-bar {
+  height: 9px;
+  border-radius: 999px;
+  background: var(--g-g100);
+  overflow: hidden;
+  min-width: 110px;
+}
+
+.glr-bar-fill {
+  height: 100%;
+  border-radius: 999px;
+  background: linear-gradient(90deg, var(--g-navy), var(--g-blue));
+  transition: width 0.25s;
+}
+
 /* Account-type pills on the GL Wise report */
 .type-pill {
   display: inline-block;

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

@@ -6,24 +6,42 @@
  * file, You can obtain one at http://mozilla.org/MPL/2.0/.
  */
 
-import { Component, OnInit, inject } from '@angular/core';
+import { Component, DestroyRef, OnInit, inject } from '@angular/core';
+import { takeUntilDestroyed } from '@angular/core/rxjs-interop';
 import { ActivatedRoute, Router } from '@angular/router';
+import { BranchScopeService } from 'app/core/branch-scope.service';
 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 { GL_ACCOUNTS, GL_BRANCHES, GL_PERIOD, glBranchName } from './gl-reports-data';
 import {
+  AccountBranchRow,
+  AverageBalanceRow,
   BalanceSheetRow,
   ComparativeRow,
+  DistributionRow,
   GlDateRange,
   GlReportSet,
   MiscExpenseRow,
   PnlRow,
+  BankerHeadRow,
+  ClientBalanceRow,
+  SundryItemRow,
+  VoucherRow,
+  accountWiseByBranch,
+  averageBalances,
+  balanceDistribution,
+  bankerHeadSummary,
+  clientWiseBalances,
+  sundryRegister,
+  voucherRegister,
   buildReports,
   clampToLedger,
+  glValueForCodes,
   sum
 } from './gl-reports.compute';
+import { GlMappingEntry, allMappings, glLabel, returnName } from 'app/rbi-circulars/gl-mapping';
 
 export type GlReportCode =
   | 'trial-balance'
@@ -32,7 +50,15 @@ export type GlReportCode =
   | 'comparative-balance-sheet'
   | 'contingent-liabilities'
   | 'gl-wise-dr-cr'
-  | 'misc-expense-ledger';
+  | 'misc-expense-ledger'
+  | 'gl-average-balance'
+  | 'gl-mapping'
+  | 'account-wise-balance'
+  | 'distribution-of-balance'
+  | 'client-wise-balance'
+  | 'banker-head'
+  | 'sundry-register'
+  | 'voucher-register';
 
 type PeriodMode = 'day' | 'month' | 'range';
 
@@ -49,6 +75,19 @@ type PeriodMode = 'day' | 'month' | 'range';
 export class GlReportsComponent implements OnInit {
   private route = inject(ActivatedRoute);
   private router = inject(Router);
+  private scope = inject(BranchScopeService);
+  private destroyRef = inject(DestroyRef);
+
+  /** Head Office may pick any branch; a branch login is locked to its own book. */
+  get canSelectBranch(): boolean {
+    return this.scope.canSelectBranch;
+  }
+  get scopeIsUnresolved(): boolean {
+    return this.scope.isUnresolved;
+  }
+  get scopeName(): string {
+    return this.scope.scopeLabel(this.branchCode);
+  }
 
   readonly reports: { code: GlReportCode; label: string; icon: string }[] = [
     { code: 'trial-balance', label: 'Trial Balance', icon: 'balance-scale' },
@@ -57,7 +96,15 @@ export class GlReportsComponent implements OnInit {
     { 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' }
+    { code: 'misc-expense-ledger', label: 'Misc Expense Ledger', icon: 'receipt' },
+    { code: 'gl-average-balance', label: 'GL Average Balance', icon: 'calculator' },
+    { code: 'gl-mapping', label: 'GL Mapping for Report', icon: 'project-diagram' },
+    { code: 'account-wise-balance', label: 'Account wise Balance List', icon: 'list' },
+    { code: 'distribution-of-balance', label: 'Distribution of Balance', icon: 'chart-pie' },
+    { code: 'client-wise-balance', label: 'Client wise Balance', icon: 'users' },
+    { code: 'banker-head', label: 'Banker Head Report', icon: 'university' },
+    { code: 'sundry-register', label: 'Sundry Register', icon: 'clipboard-list' },
+    { code: 'voucher-register', label: 'Voucher Register', icon: 'receipt' }
   ];
 
   activeReport: GlReportCode = 'trial-balance';
@@ -80,16 +127,29 @@ export class GlReportsComponent implements OnInit {
   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;
-    }
+    // Subscribe rather than read the snapshot: navigating between GL menu items only
+    // changes the route parameter, so Angular reuses this component and ngOnInit would
+    // never fire again — leaving the previously selected report on screen.
+    this.route.paramMap.pipe(takeUntilDestroyed(this.destroyRef)).subscribe((params) => {
+      const param = params.get('report') as GlReportCode | null;
+      if (param && this.reports.some((r) => r.code === param)) {
+        this.activeReport = param;
+      }
+    });
+    // A branch login opens on its own book and cannot move off it.
+    this.branchCode = this.scope.defaultBranchCode;
   }
 
   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 });
+    this.router.navigate(
+      [
+        '/gl/reports',
+        code
+      ],
+      { replaceUrl: true }
+    );
   }
 
   get reportLabel(): string {
@@ -120,21 +180,33 @@ export class GlReportsComponent implements OnInit {
   }
 
   get branchLabel(): string {
+    if (!this.canSelectBranch) {
+      return this.scopeName;
+    }
     return this.branchCode ? glBranchName(this.branchCode) : 'All Branches (Consolidated)';
   }
 
+  /**
+   * The branch actually used for every query. Applied at the data boundary rather than
+   * only in the UI so a branch login cannot widen its scope by tampering with state.
+   */
+  private get effectiveBranch(): string {
+    return this.scope.enforce(this.branchCode);
+  }
+
   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 = '';
+    // Reset returns a branch login to its own branch, never to "all".
+    this.branchCode = this.scope.defaultBranchCode;
   }
 
   /** All seven reports for the current filter — memoised inside buildReports. */
   get data(): GlReportSet {
-    return buildReports(this.range, this.branchCode);
+    return buildReports(this.range, this.effectiveBranch);
   }
 
   // ── Trial Balance ──────────────────────────────────────────────────────────
@@ -234,6 +306,139 @@ export class GlReportsComponent implements OnInit {
     return glBranchName(code);
   }
 
+  // ── GL Average Balance ─────────────────────────────────────────────────────
+  get averageRows(): AverageBalanceRow[] {
+    return averageBalances(this.range, this.effectiveBranch);
+  }
+  get avgTotalAverage(): number {
+    return sum(this.averageRows, (r) => r.average);
+  }
+
+  // ── GL Mapping for Report ──────────────────────────────────────────────────
+  /** Every RBI return line currently pinned to GL accounts, with its ledger value. */
+  get mappingRows(): {
+    returnCode: string;
+    returnLabel: string;
+    lineKey: string;
+    codes: string[];
+    codeLabels: string;
+    value: number;
+  }[] {
+    return allMappings()
+      .map((m: GlMappingEntry) => ({
+        returnCode: m.returnCode,
+        returnLabel: returnName(m.returnCode),
+        lineKey: m.lineKey,
+        codes: m.codes,
+        codeLabels: m.codes.map((c) => glLabel(c)).join(', '),
+        // Returns are in thousands; the ledger is in rupees.
+        value: glValueForCodes(m.codes, this.range, this.effectiveBranch) / 1000
+      }))
+      .sort((a, b) => a.returnCode.localeCompare(b.returnCode) || a.lineKey.localeCompare(b.lineKey));
+  }
+
+  /** GL accounts not pinned to any return line — the gap a mapping review looks for. */
+  get unmappedAccounts(): { code: string; name: string; group: string }[] {
+    const used = new Set(allMappings().flatMap((m) => m.codes));
+    return this.chartOfAccounts
+      .filter((a) => !used.has(a.code))
+      .map((a) => ({ code: a.code, name: a.name, group: a.group }));
+  }
+
+  readonly chartOfAccounts = GL_ACCOUNTS;
+
+  // ── Account wise Balance List ──────────────────────────────────────────────
+  /** Branch columns shown — every branch for Head Office, just their own otherwise. */
+  get branchColumns(): string[] {
+    return this.canSelectBranch ? GL_BRANCHES.map((b) => b.code) : [this.effectiveBranch];
+  }
+  get accountWiseRows(): AccountBranchRow[] {
+    return accountWiseByBranch(this.range, this.branchColumns);
+  }
+  branchColumnTotal(code: string): number {
+    return sum(this.accountWiseRows, (r) => r.byBranch[code] ?? 0);
+  }
+  get accountWiseGrandTotal(): number {
+    return sum(this.accountWiseRows, (r) => r.total);
+  }
+
+  // ── Client wise Balance ────────────────────────────────────────────────────
+  get clientRows(): ClientBalanceRow[] {
+    return clientWiseBalances(this.range, this.effectiveBranch);
+  }
+  get clientDeposits(): number {
+    return sum(
+      this.clientRows.filter((r) => r.side === 'DEPOSIT'),
+      (r) => r.balance
+    );
+  }
+  get clientAdvances(): number {
+    return sum(
+      this.clientRows.filter((r) => r.side === 'ADVANCE'),
+      (r) => r.balance
+    );
+  }
+
+  // ── Banker Head Report ─────────────────────────────────────────────────────
+  get bankerHeadRows(): BankerHeadRow[] {
+    return bankerHeadSummary(this.range, this.effectiveBranch);
+  }
+  get headDebitTotal(): number {
+    return sum(this.bankerHeadRows, (r) => r.debit);
+  }
+  get headCreditTotal(): number {
+    return sum(this.bankerHeadRows, (r) => r.credit);
+  }
+
+  // ── Sundry Register ────────────────────────────────────────────────────────
+  get sundryRows(): SundryItemRow[] {
+    return sundryRegister(this.range, this.effectiveBranch);
+  }
+  get sundryTotal(): number {
+    return sum(this.sundryRows, (r) => r.amount);
+  }
+  /** Ageing summary shown above the register. */
+  get sundryBuckets(): { bucket: string; count: number; amount: number }[] {
+    const order = [
+      'Up to 30 days',
+      '31 to 90 days',
+      '91 to 180 days',
+      'Over 180 days'
+    ];
+    return order
+      .map((bucket) => {
+        const rows = this.sundryRows.filter((r) => r.bucket === bucket);
+        return { bucket, count: rows.length, amount: sum(rows, (r) => r.amount) };
+      })
+      .filter((b) => b.count > 0);
+  }
+
+  // ── Voucher Register ───────────────────────────────────────────────────────
+  get voucherRows(): VoucherRow[] {
+    return voucherRegister(this.range, this.effectiveBranch);
+  }
+  get voucherTotal(): number {
+    return sum(this.voucherRows, (r) => r.amount);
+  }
+  /** Vouchers whose debits and credits do not agree — should always be zero. */
+  get unbalancedVouchers(): number {
+    return this.voucherRows.filter((r) => !r.balanced).length;
+  }
+
+  // ── Distribution of Balance ────────────────────────────────────────────────
+  get assetDistribution(): DistributionRow[] {
+    return balanceDistribution(this.range, this.effectiveBranch, 'ASSET');
+  }
+  get liabilityDistribution(): DistributionRow[] {
+    return balanceDistribution(this.range, this.effectiveBranch, 'LIABILITY');
+  }
+  get assetDistTotal(): number {
+    return sum(this.assetDistribution, (r) => r.amount);
+  }
+  get liabilityDistTotal(): number {
+    return sum(this.liabilityDistribution, (r) => r.amount);
+  }
+
   // ── Excel export ───────────────────────────────────────────────────────────
 
   /** Exports whichever report is on screen, carrying the active filter into the header. */
@@ -314,7 +519,17 @@ export class GlReportsComponent implements OnInit {
             'Closing Dr',
             'Closing Cr'
           ],
-          widths: [12, 42, 26, 16, 16, 16, 16, 16, 16],
+          widths: [
+            12,
+            42,
+            26,
+            16,
+            16,
+            16,
+            16,
+            16,
+            16
+          ],
           rows: [
             ...this.data.trialBalance.map((r) => [
               r.code,
@@ -349,13 +564,49 @@ export class GlReportsComponent implements OnInit {
             'Group',
             'Amount'
           ],
-          widths: [14, 12, 42, 26, 18],
+          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]
+            ...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':
@@ -367,13 +618,49 @@ export class GlReportsComponent implements OnInit {
             'Group',
             'Amount'
           ],
-          widths: [14, 12, 42, 26, 18],
+          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]
+            ...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':
@@ -387,7 +674,15 @@ export class GlReportsComponent implements OnInit {
             'Variance',
             'Variance %'
           ],
-          widths: [12, 12, 42, 18, 18, 18, 14],
+          widths: [
+            12,
+            12,
+            42,
+            18,
+            18,
+            18,
+            14
+          ],
           rows: this.data.comparative.map((r) => [
             r.side,
             r.code,
@@ -406,10 +701,25 @@ export class GlReportsComponent implements OnInit {
             'Group',
             'Amount'
           ],
-          widths: [12, 48, 26, 18],
+          widths: [
+            12,
+            48,
+            26,
+            18
+          ],
           rows: [
-            ...this.data.contingent.map((r) => [r.code, r.name, r.group, r.amount]),
-            ['TOTAL', '', '', this.contingentTotal]
+            ...this.data.contingent.map((r) => [
+              r.code,
+              r.name,
+              r.group,
+              r.amount
+            ]),
+            [
+              'TOTAL',
+              '',
+              '',
+              this.contingentTotal
+            ]
           ]
         };
       case 'gl-wise-dr-cr':
@@ -424,10 +734,394 @@ export class GlReportsComponent implements OnInit {
             'Net (Dr-Cr)',
             'Vouchers'
           ],
-          widths: [12, 42, 14, 26, 18, 18, 18, 12],
+          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]
+            ...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 'gl-average-balance':
+        return {
+          headers: [
+            'GL Code',
+            'Account',
+            'Group',
+            'Opening',
+            'Closing',
+            'Average Daily Balance',
+            'Peak',
+            'Lowest',
+            'Active Days'
+          ],
+          widths: [
+            12,
+            42,
+            26,
+            18,
+            18,
+            22,
+            18,
+            18,
+            12
+          ],
+          rows: [
+            ...this.averageRows.map((r) => [
+              r.code,
+              r.name,
+              r.group,
+              r.opening,
+              r.closing,
+              r.average,
+              r.peak,
+              r.lowest,
+              r.activeDays
+            ]),
+            [
+              'TOTAL',
+              '',
+              '',
+              null,
+              null,
+              this.avgTotalAverage,
+              null,
+              null,
+              null
+            ]
+          ]
+        };
+      case 'gl-mapping':
+        return {
+          headers: [
+            'Return',
+            'Return Line',
+            'Mapped GL Accounts',
+            'Ledger Value (Rs Thousands)'
+          ],
+          widths: [
+            42,
+            46,
+            60,
+            24
+          ],
+          rows: [
+            ...this.mappingRows.map((r) => [
+              r.returnLabel,
+              r.lineKey,
+              r.codeLabels,
+              r.value
+            ]),
+            ...(this.mappingRows.length ? [] : [[
+                    '— no return lines mapped —',
+                    '',
+                    '',
+                    null
+                  ]]),
+            [
+              '',
+              '',
+              '',
+              null
+            ],
+            [
+              'UNMAPPED GL ACCOUNTS',
+              '',
+              '',
+              null
+            ],
+            ...this.unmappedAccounts.map((a) => [
+              '',
+              a.code + ' — ' + a.name,
+              a.group,
+              null
+            ])
+          ]
+        };
+      case 'account-wise-balance':
+        return {
+          headers: [
+            'GL Code',
+            'Account',
+            'Group',
+            ...this.branchColumns.map((c) => this.branchName(c)),
+            'Total'
+          ],
+          widths: [
+            12,
+            40,
+            24,
+            ...this.branchColumns.map(() => 18),
+            20
+          ],
+          rows: [
+            ...this.accountWiseRows.map((r) => [
+              r.code,
+              r.name,
+              r.group,
+              ...this.branchColumns.map((c) => r.byBranch[c] ?? 0),
+              r.total
+            ]),
+            [
+              'TOTAL',
+              '',
+              '',
+              ...this.branchColumns.map((c) => this.branchColumnTotal(c)),
+              this.accountWiseGrandTotal
+            ]
+          ]
+        };
+      case 'distribution-of-balance':
+        return {
+          headers: [
+            'Side',
+            'Group',
+            'Accounts',
+            'Amount',
+            'Share %'
+          ],
+          widths: [
+            16,
+            40,
+            14,
+            22,
+            14
+          ],
+          rows: [
+            ...this.liabilityDistribution.map((r) => [
+              'Liability',
+              r.group,
+              r.accounts,
+              r.amount,
+              Number(r.share.toFixed(2))
+            ]),
+            [
+              'Total Liabilities',
+              '',
+              null,
+              this.liabilityDistTotal,
+              100
+            ],
+            ...this.assetDistribution.map((r) => [
+              'Asset',
+              r.group,
+              r.accounts,
+              r.amount,
+              Number(r.share.toFixed(2))
+            ]),
+            [
+              'Total Assets',
+              '',
+              null,
+              this.assetDistTotal,
+              100
+            ]
+          ]
+        };
+      case 'client-wise-balance':
+        return {
+          headers: [
+            'CIF',
+            'Customer',
+            'Branch',
+            'Account No',
+            'Product',
+            'Side',
+            'Balance'
+          ],
+          widths: [
+            14,
+            34,
+            18,
+            24,
+            34,
+            12,
+            20
+          ],
+          rows: [
+            ...this.clientRows.map((r) => [
+              r.cif,
+              r.name,
+              this.branchName(r.branchCode),
+              r.accountNo,
+              r.product,
+              r.side,
+              r.balance
+            ]),
+            [
+              'TOTAL DEPOSITS',
+              '',
+              '',
+              '',
+              '',
+              '',
+              this.clientDeposits
+            ],
+            [
+              'TOTAL ADVANCES',
+              '',
+              '',
+              '',
+              '',
+              '',
+              this.clientAdvances
+            ]
+          ]
+        };
+      case 'banker-head':
+        return {
+          headers: [
+            'Principal Head',
+            'Accounts',
+            'Opening',
+            'Debit',
+            'Credit',
+            'Closing'
+          ],
+          widths: [
+            34,
+            12,
+            20,
+            20,
+            20,
+            20
+          ],
+          rows: [
+            ...this.bankerHeadRows.map((r) => [
+              r.head,
+              r.accounts,
+              r.opening,
+              r.debit,
+              r.credit,
+              r.closing
+            ]),
+            [
+              'TOTAL',
+              null,
+              null,
+              this.headDebitTotal,
+              this.headCreditTotal,
+              null
+            ]
+          ]
+        };
+      case 'sundry-register':
+        return {
+          headers: [
+            'Date',
+            'Voucher No',
+            'Branch',
+            'GL Code',
+            'Account',
+            'Narration',
+            'Amount',
+            'Age (days)',
+            'Ageing Bucket'
+          ],
+          widths: [
+            14,
+            20,
+            18,
+            12,
+            32,
+            42,
+            18,
+            12,
+            18
+          ],
+          rows: [
+            ...this.sundryRows.map((r) => [
+              r.date,
+              r.voucherNo,
+              this.branchName(r.branchCode),
+              r.code,
+              r.name,
+              r.narration,
+              r.amount,
+              r.ageDays,
+              r.bucket
+            ]),
+            [
+              'TOTAL',
+              '',
+              '',
+              '',
+              '',
+              '',
+              this.sundryTotal,
+              null,
+              ''
+            ]
+          ]
+        };
+      case 'voucher-register':
+        return {
+          headers: [
+            'Date',
+            'Voucher No',
+            'Branch',
+            'Narration',
+            'Debit Account(s)',
+            'Credit Account(s)',
+            'Amount',
+            'Legs'
+          ],
+          widths: [
+            14,
+            20,
+            18,
+            42,
+            38,
+            38,
+            20,
+            10
+          ],
+          rows: [
+            ...this.voucherRows.map((r) => [
+              r.date,
+              r.voucherNo,
+              this.branchName(r.branchCode),
+              r.narration,
+              r.debitAccounts,
+              r.creditAccounts,
+              r.amount,
+              r.legs
+            ]),
+            [
+              'TOTAL',
+              '',
+              '',
+              '',
+              '',
+              '',
+              this.voucherTotal,
+              null
+            ]
           ]
         };
       case 'misc-expense-ledger':
@@ -442,7 +1136,15 @@ export class GlReportsComponent implements OnInit {
             'Narration',
             'Amount'
           ],
-          widths: [14, 20, 18, 12, 36, 46, 18],
+          widths: [
+            14,
+            20,
+            18,
+            12,
+            36,
+            46,
+            18
+          ],
           rows: [
             ...this.miscRows.map((r) => [
               r.date,
@@ -453,7 +1155,15 @@ export class GlReportsComponent implements OnInit {
               r.narration,
               r.amount
             ]),
-            ['TOTAL', '', '', '', '', '', this.miscTotal]
+            [
+              'TOTAL',
+              '',
+              '',
+              '',
+              '',
+              '',
+              this.miscTotal
+            ]
           ]
         };
     }

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

@@ -15,14 +15,7 @@
  * postings and Angular re-evaluates template getters on every change detection.
  */
 
-import {
-  GL_ACCOUNTS,
-  GL_PERIOD,
-  GlAccount,
-  GlPosting,
-  glAccount,
-  glPostings
-} from './gl-reports-data';
+import { GL_ACCOUNTS, GL_PERIOD, GlAccount, GlPosting, glAccount, glCustomers, glPostings } from './gl-reports-data';
 
 export interface GlDateRange {
   from: string;
@@ -96,8 +89,22 @@ function matchesBranch(p: GlPosting, branchCode: string): boolean {
   return !branchCode || p.branchCode === branchCode;
 }
 
+/**
+ * Both scans below walk the whole ~21k-posting ledger, so their results are cached
+ * per (date, branch). Angular re-evaluates template getters on every change-detection
+ * pass; without this a screen with a few hundred mapped lines would spend seconds per
+ * click rescanning the ledger and appear frozen.
+ */
+const balanceCache = new Map<string, Map<string, number>>();
+const turnoverCache = new Map<string, Map<string, { debit: number; credit: number; vouchers: Set<string> }>>();
+
 /** 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 key = `${to}|${branchCode}`;
+  const hit = balanceCache.get(key);
+  if (hit) {
+    return hit;
+  }
   const out = new Map<string, number>();
   for (const p of glPostings()) {
     if (p.date > to || !matchesBranch(p, branchCode)) {
@@ -110,11 +117,20 @@ function cumulativeBalances(to: string, branchCode: string): Map<string, number>
     const delta = isDebitSide(account) ? p.debit - p.credit : p.credit - p.debit;
     out.set(p.accountCode, (out.get(p.accountCode) ?? 0) + delta);
   }
+  balanceCache.set(key, out);
   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> }> {
+function periodTurnover(
+  range: GlDateRange,
+  branchCode: string
+): Map<string, { debit: number; credit: number; vouchers: Set<string> }> {
+  const key = `${range.from}|${range.to}|${branchCode}`;
+  const hit = turnoverCache.get(key);
+  if (hit) {
+    return hit;
+  }
   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)) {
@@ -129,6 +145,7 @@ function periodTurnover(range: GlDateRange, branchCode: string): Map<string, { d
     entry.credit += p.credit;
     entry.vouchers.add(p.voucherNo);
   }
+  turnoverCache.set(key, out);
   return out;
 }
 
@@ -190,8 +207,7 @@ export function profitAndLoss(range: GlDateRange, branchCode: string): { income:
     if (!move) {
       continue;
     }
-    const amount =
-      account.type === 'INCOME' ? move.credit - move.debit : move.debit - move.credit;
+    const amount = account.type === 'INCOME' ? move.credit - move.debit : move.debit - move.credit;
     if (!amount) {
       continue;
     }
@@ -205,7 +221,10 @@ export function profitAndLoss(range: GlDateRange, branchCode: string): { income:
  * 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): {
+export function balanceSheet(
+  range: GlDateRange,
+  branchCode: string
+): {
   assets: BalanceSheetRow[];
   liabilities: BalanceSheetRow[];
   surplus: number;
@@ -315,7 +334,417 @@ export function miscExpenseLedger(range: GlDateRange, branchCode: string): MiscE
       amount: p.debit
     });
   }
-  return rows.sort((a, b) => (a.date === b.date ? a.voucherNo.localeCompare(b.voucherNo) : a.date.localeCompare(b.date)));
+  return rows.sort((a, b) =>
+    a.date === b.date ? a.voucherNo.localeCompare(b.voucherNo) : a.date.localeCompare(b.date)
+  );
+}
+
+export interface AverageBalanceRow {
+  code: string;
+  name: string;
+  group: string;
+  type: string;
+  opening: number;
+  closing: number;
+  average: number;
+  peak: number;
+  lowest: number;
+  /** Days on which the account moved. */
+  activeDays: number;
+}
+
+export interface AccountBranchRow {
+  code: string;
+  name: string;
+  group: string;
+  /** Closing balance per branch code, plus a `total`. */
+  byBranch: Record<string, number>;
+  total: number;
+}
+
+export interface DistributionRow {
+  group: string;
+  amount: number;
+  share: number;
+  accounts: number;
+}
+
+/** Calendar days in the range, inclusive. */
+function daysInRange(range: GlDateRange): string[] {
+  const out: string[] = [];
+  const cur = new Date(`${range.from}T00:00:00Z`);
+  const end = new Date(`${range.to}T00:00:00Z`);
+  while (cur <= end) {
+    out.push(cur.toISOString().slice(0, 10));
+    cur.setUTCDate(cur.getUTCDate() + 1);
+  }
+  return out;
+}
+
+/**
+ * Average daily balance per account across the period, plus the peak and lowest
+ * balance touched. Banks use average balances rather than closing snapshots for
+ * interest, CRR/SLR and profitability work, because a closing figure can be
+ * window-dressed on the last day.
+ *
+ * Computed by carrying a running balance forward day by day rather than
+ * recomputing a cumulative balance per day, which would be quadratic.
+ */
+export function averageBalances(range: GlDateRange, branchCode: string): AverageBalanceRow[] {
+  const opening = cumulativeBalances(previousDay(range.from), branchCode);
+  const days = daysInRange(range);
+
+  // Net movement per account per day, on the account's natural side.
+  const dailyDelta = new Map<string, Map<string, number>>();
+  const movedOn = new Map<string, Set<string>>();
+  for (const p of glPostings()) {
+    if (p.date < range.from || p.date > range.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;
+    let perDay = dailyDelta.get(p.accountCode);
+    if (!perDay) {
+      perDay = new Map<string, number>();
+      dailyDelta.set(p.accountCode, perDay);
+    }
+    perDay.set(p.date, (perDay.get(p.date) ?? 0) + delta);
+    let seen = movedOn.get(p.accountCode);
+    if (!seen) {
+      seen = new Set<string>();
+      movedOn.set(p.accountCode, seen);
+    }
+    seen.add(p.date);
+  }
+
+  const rows: AverageBalanceRow[] = [];
+  for (const account of GL_ACCOUNTS) {
+    const open = opening.get(account.code) ?? 0;
+    const perDay = dailyDelta.get(account.code);
+    if (!open && !perDay) {
+      continue;
+    }
+    let running = open;
+    let total = 0;
+    let peak = open;
+    let lowest = open;
+    for (const d of days) {
+      running += perDay?.get(d) ?? 0;
+      total += running;
+      peak = Math.max(peak, running);
+      lowest = Math.min(lowest, running);
+    }
+    rows.push({
+      code: account.code,
+      name: account.name,
+      group: account.group,
+      type: account.type,
+      opening: open,
+      closing: running,
+      average: days.length ? total / days.length : 0,
+      peak,
+      lowest,
+      activeDays: movedOn.get(account.code)?.size ?? 0
+    });
+  }
+  return rows;
+}
+
+/**
+ * Closing balance of every account broken out by branch. Answers "which branch is
+ * carrying this balance", which a single consolidated column cannot.
+ */
+export function accountWiseByBranch(range: GlDateRange, branchCodes: string[]): AccountBranchRow[] {
+  const perBranch = new Map<string, Map<string, number>>();
+  for (const b of branchCodes) {
+    perBranch.set(b, cumulativeBalances(range.to, b));
+  }
+  const rows: AccountBranchRow[] = [];
+  for (const account of GL_ACCOUNTS) {
+    const byBranch: Record<string, number> = {};
+    let total = 0;
+    let any = false;
+    for (const b of branchCodes) {
+      const v = perBranch.get(b)?.get(account.code) ?? 0;
+      byBranch[b] = v;
+      total += v;
+      if (v) {
+        any = true;
+      }
+    }
+    if (!any) {
+      continue;
+    }
+    rows.push({ code: account.code, name: account.name, group: account.group, byBranch, total });
+  }
+  return rows;
+}
+
+/**
+ * Share of the closing book held by each account group, for one side of the
+ * balance sheet. Used to see concentration at a glance.
+ */
+export function balanceDistribution(
+  range: GlDateRange,
+  branchCode: string,
+  side: 'ASSET' | 'LIABILITY'
+): DistributionRow[] {
+  const closing = cumulativeBalances(range.to, branchCode);
+  const byGroup = new Map<string, { amount: number; accounts: number }>();
+  let grand = 0;
+
+  for (const account of GL_ACCOUNTS) {
+    if (account.type !== side) {
+      continue;
+    }
+    const v = closing.get(account.code) ?? 0;
+    if (!v) {
+      continue;
+    }
+    const entry = byGroup.get(account.group) ?? { amount: 0, accounts: 0 };
+    entry.amount += v;
+    entry.accounts += 1;
+    byGroup.set(account.group, entry);
+    grand += v;
+  }
+
+  return [...byGroup.entries()]
+    .map(
+      ([
+        group,
+        e
+      ]) => ({
+        group,
+        amount: e.amount,
+        accounts: e.accounts,
+        share: grand ? (e.amount / grand) * 100 : 0
+      })
+    )
+    .sort((a, b) => b.amount - a.amount);
+}
+
+export interface ClientBalanceRow {
+  cif: string;
+  name: string;
+  branchCode: string;
+  accountNo: string;
+  accountCode: string;
+  product: string;
+  /** DEPOSIT or ADVANCE — which side of the relationship this is. */
+  side: 'DEPOSIT' | 'ADVANCE';
+  balance: number;
+}
+
+export interface BankerHeadRow {
+  head: string;
+  opening: number;
+  debit: number;
+  credit: number;
+  closing: number;
+  accounts: number;
+}
+
+export interface SundryItemRow {
+  date: string;
+  voucherNo: string;
+  branchCode: string;
+  code: string;
+  name: string;
+  narration: string;
+  amount: number;
+  /** Days outstanding as at the period end. */
+  ageDays: number;
+  bucket: string;
+}
+
+export interface VoucherRow {
+  voucherNo: string;
+  date: string;
+  branchCode: string;
+  narration: string;
+  debitAccounts: string;
+  creditAccounts: string;
+  amount: number;
+  legs: number;
+  /** False when debits and credits on the voucher do not agree. */
+  balanced: boolean;
+}
+
+/**
+ * Client-wise balances, derived from the GL rather than stored separately so the two
+ * can never disagree. Each customer's balance is its share of the branch's closing
+ * balance in the head it sits under.
+ */
+export function clientWiseBalances(range: GlDateRange, branchCode: string): ClientBalanceRow[] {
+  const rows: ClientBalanceRow[] = [];
+  const branchClosings = new Map<string, Map<string, number>>();
+
+  for (const c of glCustomers()) {
+    if (branchCode && c.branchCode !== branchCode) {
+      continue;
+    }
+    let closing = branchClosings.get(c.branchCode);
+    if (!closing) {
+      closing = cumulativeBalances(range.to, c.branchCode);
+      branchClosings.set(c.branchCode, closing);
+    }
+    const headBalance = closing.get(c.accountCode) ?? 0;
+    const balance = headBalance * c.share;
+    if (Math.abs(balance) < 0.005) {
+      continue;
+    }
+    const account = glAccount(c.accountCode);
+    rows.push({
+      cif: c.cif,
+      name: c.name,
+      branchCode: c.branchCode,
+      accountNo: c.accountNo,
+      accountCode: c.accountCode,
+      product: account?.name ?? c.accountCode,
+      side: c.accountCode.startsWith('13') ? 'ADVANCE' : 'DEPOSIT',
+      balance
+    });
+  }
+  return rows.sort((a, b) => b.balance - a.balance);
+}
+
+/**
+ * Head-wise abstract: the trial balance rolled up to principal heads, the summary a
+ * banker reads before the detail. Opening, turnover and closing per head.
+ */
+export function bankerHeadSummary(range: GlDateRange, branchCode: string): BankerHeadRow[] {
+  const opening = cumulativeBalances(previousDay(range.from), branchCode);
+  const turnover = periodTurnover(range, branchCode);
+  const byHead = new Map<string, BankerHeadRow>();
+
+  for (const account of GL_ACCOUNTS) {
+    // Contingents are single-sided off-balance-sheet memoranda. Including them would
+    // make the abstract's debit and credit turnover disagree and stop it reconciling
+    // to the trial balance, which also excludes them. They have their own report.
+    if (account.type === 'CONTINGENT') {
+      continue;
+    }
+    const open = opening.get(account.code) ?? 0;
+    const move = turnover.get(account.code);
+    if (!open && !move) {
+      continue;
+    }
+    const debit = move?.debit ?? 0;
+    const credit = move?.credit ?? 0;
+    const closing = open + (isDebitSide(account) ? debit - credit : credit - debit);
+
+    const row = byHead.get(account.group) ?? {
+      head: account.group,
+      opening: 0,
+      debit: 0,
+      credit: 0,
+      closing: 0,
+      accounts: 0
+    };
+    row.opening += open;
+    row.debit += debit;
+    row.credit += credit;
+    row.closing += closing;
+    row.accounts += 1;
+    byHead.set(account.group, row);
+  }
+  return [...byHead.values()];
+}
+
+const SUNDRY_CODES = [
+  '140104',
+  '230103',
+  '140199',
+  '230102'
+];
+
+/**
+ * Outstanding items in the sundry and suspense heads, aged from the posting date.
+ * These accounts are where unreconciled entries accumulate, so ageing is the point
+ * of the register.
+ */
+export function sundryRegister(range: GlDateRange, branchCode: string): SundryItemRow[] {
+  const wanted = new Set(SUNDRY_CODES);
+  const end = new Date(`${range.to}T00:00:00Z`).getTime();
+  const rows: SundryItemRow[] = [];
+
+  for (const p of glPostings()) {
+    if (p.date > range.to || !matchesBranch(p, branchCode) || !wanted.has(p.accountCode)) {
+      continue;
+    }
+    const ageDays = Math.max(0, Math.round((end - new Date(`${p.date}T00:00:00Z`).getTime()) / 86400000));
+    const bucket =
+      ageDays <= 30
+        ? 'Up to 30 days'
+        : ageDays <= 90
+          ? '31 to 90 days'
+          : ageDays <= 180
+            ? '91 to 180 days'
+            : 'Over 180 days';
+    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 || p.credit,
+      ageDays,
+      bucket
+    });
+  }
+  return rows.sort((a, b) => b.ageDays - a.ageDays);
+}
+
+/**
+ * Every voucher raised in the period with its debit and credit legs collapsed onto
+ * one line, plus a per-voucher double-entry check.
+ */
+export function voucherRegister(range: GlDateRange, branchCode: string): VoucherRow[] {
+  const grouped = new Map<string, GlPosting[]>();
+  for (const p of glPostings()) {
+    if (p.date < range.from || p.date > range.to || !matchesBranch(p, branchCode)) {
+      continue;
+    }
+    const list = grouped.get(p.voucherNo);
+    if (list) {
+      list.push(p);
+    } else {
+      grouped.set(p.voucherNo, [p]);
+    }
+  }
+
+  const rows: VoucherRow[] = [];
+  for (const [
+    voucherNo,
+    legs
+  ] of grouped) {
+    const debits = legs.filter((l) => l.debit > 0);
+    const credits = legs.filter((l) => l.credit > 0);
+    const drTotal = debits.reduce((s, l) => s + l.debit, 0);
+    const crTotal = credits.reduce((s, l) => s + l.credit, 0);
+    const nameOf = (codes: GlPosting[], side: 'debit' | 'credit') =>
+      [...new Set(codes.map((l) => `${l.accountCode} ${glAccount(l.accountCode)?.name ?? ''}`.trim()))].join(', ');
+
+    rows.push({
+      voucherNo,
+      date: legs[0].date,
+      branchCode: legs[0].branchCode,
+      narration: legs[0].narration,
+      debitAccounts: nameOf(debits, 'debit') || '—',
+      creditAccounts: nameOf(credits, 'credit') || '—',
+      amount: Math.max(drTotal, crTotal),
+      legs: legs.length,
+      // Contingent and opening memoranda are single-sided by design.
+      balanced: voucherNo.startsWith('CNT/') || voucherNo.startsWith('OB/') || Math.round(drTotal - crTotal) === 0
+    });
+  }
+  return rows.sort((a, b) =>
+    a.date === b.date ? a.voucherNo.localeCompare(b.voucherNo) : a.date.localeCompare(b.date)
+  );
 }
 
 // ── Memoisation ──────────────────────────────────────────────────────────────
@@ -360,6 +789,41 @@ export function clampToLedger(range: GlDateRange): GlDateRange {
   };
 }
 
+/**
+ * Value of a set of GL accounts for a period, used when an RBI return line item is
+ * mapped to the chart of accounts.
+ *
+ * Balance-sheet accounts contribute their closing balance as at the period end;
+ * income and expenditure accounts contribute their movement within the period.
+ * That mirrors how the two kinds of figure are read on a return.
+ */
+export function glValueForCodes(codes: string[], range: GlDateRange, branchCode = ''): number {
+  if (!codes.length) {
+    return 0;
+  }
+  const wanted = new Set(codes);
+  const closing = cumulativeBalances(range.to, branchCode);
+  const movement = periodTurnover(range, branchCode);
+  let total = 0;
+
+  for (const code of wanted) {
+    const account = glAccount(code);
+    if (!account) {
+      continue;
+    }
+    if (account.type === 'INCOME' || account.type === 'EXPENSE') {
+      const move = movement.get(code);
+      if (!move) {
+        continue;
+      }
+      total += account.type === 'INCOME' ? move.credit - move.debit : move.debit - move.credit;
+    } else {
+      total += closing.get(code) ?? 0;
+    }
+  }
+  return total;
+}
+
 export function sum<T>(rows: T[], pick: (row: T) => number): number {
   return rows.reduce((acc, r) => acc + pick(r), 0);
 }

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

@@ -21,6 +21,22 @@
     </mat-card-header>
 
     <mat-card-content class="aml-card-content">
+      <!-- Separate the rules by the window they are measured over -->
+      <div class="period-filters">
+        <span class="period-filters-label">Applies over</span>
+        <button
+          *ngFor="let p of periodFilters"
+          type="button"
+          class="period-chip"
+          [class.active]="activePeriod === p.key"
+          [disabled]="periodCount(p.key) === 0"
+          (click)="setPeriod(p.key)"
+        >
+          {{ p.label }}
+          <span class="period-chip-n">{{ periodCount(p.key) }}</span>
+        </button>
+      </div>
+
       <table mat-table [dataSource]="rules" class="aml-table mat-elevation-z1">
         <!-- Order Position Column -->
         <ng-container matColumnDef="orderPosition">
@@ -45,10 +61,37 @@
           </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>
+        <!-- What the min/max figures are measured against -->
+        <ng-container matColumnDef="limitBasis">
+          <th mat-header-cell *matHeaderCellDef>Limit Basis</th>
+          <td mat-cell *matCellDef="let element" class="basis-cell">
+            {{ getLimitBasis(element) }}
+            <span *ngIf="getNonNumericCriterion(element)" class="basis-sub">
+              {{ getNonNumericCriterion(element) }}
+            </span>
+          </td>
+        </ng-container>
+
+        <!-- Minimum Limit Column -->
+        <ng-container matColumnDef="minLimit">
+          <th mat-header-cell *matHeaderCellDef class="col-right">Minimum Limit</th>
+          <td mat-cell *matCellDef="let element" class="col-right amount-cell">{{ getMinLimit(element) }}</td>
+        </ng-container>
+
+        <!-- Maximum Limit Column -->
+        <ng-container matColumnDef="maxLimit">
+          <th mat-header-cell *matHeaderCellDef class="col-right">Maximum Limit</th>
+          <td mat-cell *matCellDef="let element" class="col-right amount-cell">
+            <span [class.no-ceiling]="getMaxLimit(element) === 'No upper limit'">{{ getMaxLimit(element) }}</span>
+          </td>
+        </ng-container>
+
+        <!-- Observation window the rule is measured over -->
+        <ng-container matColumnDef="appliesOver">
+          <th mat-header-cell *matHeaderCellDef class="col-center">Applies Over</th>
+          <td mat-cell *matCellDef="let element" class="col-center">
+            <span [ngClass]="periodClass(element)">{{ periodLabel(element) }}</span>
+          </td>
         </ng-container>
 
         <!-- Reason Column -->

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

@@ -114,13 +114,141 @@
   max-width: 400px;
 }
 
-.income-limit-cell {
+.col-right {
+  text-align: right;
+  justify-content: flex-end;
+}
+
+/* What the min/max amounts are measured against. */
+.basis-cell {
   color: #334155;
-  font-size: 13px;
-  font-weight: 500;
+  font-size: 12px;
+  font-weight: 600;
   white-space: normal;
-  max-width: 200px;
-  line-height: 1.35;
+  max-width: 150px;
+  line-height: 1.3;
+}
+
+.basis-sub {
+  display: block;
+  font-size: 11px;
+  font-weight: 400;
+  color: #64748b;
+}
+
+.amount-cell {
+  font-family: 'DM Mono', monospace;
+  font-size: 12.5px;
+  color: #0f172a;
+  white-space: nowrap;
+}
+
+/* An open-ended threshold rule has a floor but no ceiling. */
+.no-ceiling {
+  font-family: inherit;
+  font-size: 11px;
+  font-style: italic;
+  color: #94a3b8;
+}
+
+/* ── Observation-window badges ─────────────────────────────────────────── */
+.period-badge {
+  display: inline-block;
+  padding: 3px 10px;
+  border-radius: 999px;
+  font-size: 11px;
+  font-weight: 700;
+  white-space: nowrap;
+  letter-spacing: 0.02em;
+
+  &.period-txn {
+    background: #e2e8f0;
+    color: #334155;
+  }
+
+  &.period-day {
+    background: #dbeafe;
+    color: #1d4ed8;
+  }
+
+  &.period-week {
+    background: #fef3c7;
+    color: #b45309;
+  }
+
+  &.period-month {
+    background: #ede9fe;
+    color: #6d28d9;
+  }
+
+  &.period-other {
+    background: #fee2e2;
+    color: #b91c1c;
+  }
+}
+
+/* Chips that separate the rule list by window. */
+.period-filters {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+  flex-wrap: wrap;
+  padding: 0 0 14px;
+}
+
+.period-filters-label {
+  font-size: 11px;
+  font-weight: 700;
+  color: #64748b;
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+  margin-right: 2px;
+}
+
+.period-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 7px;
+  padding: 6px 13px;
+  border: 1px solid #cbd5e1;
+  background: #fff;
+  border-radius: 999px;
+  font-size: 12.5px;
+  font-weight: 600;
+  color: #334155;
+  cursor: pointer;
+  font-family: inherit;
+  transition: all 0.15s;
+
+  &:hover:not(:disabled) {
+    border-color: #1a237e;
+    color: #1a237e;
+  }
+
+  &.active {
+    background: #1a237e;
+    border-color: #1a237e;
+    color: #fff;
+  }
+
+  &:disabled {
+    opacity: 0.4;
+    cursor: not-allowed;
+  }
+}
+
+.period-chip-n {
+  font-size: 11px;
+  font-weight: 700;
+  padding: 1px 7px;
+  border-radius: 999px;
+  background: #f1f5f9;
+  color: #475569;
+
+  .period-chip.active & {
+    background: rgb(255 255 255 / 22%);
+    color: #fff;
+  }
 }
 
 /* Badges for Risk Category */

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

@@ -42,24 +42,185 @@ export class AmlRulesComponent implements OnInit {
     'orderPosition',
     'ruleName',
     'riskCategory',
-    'incomeLimit',
+    'limitBasis',
+    'minLimit',
+    'maxLimit',
+    'appliesOver',
     'reason',
     'amlCheckStatus',
     'bannedEntityMatch'
   ];
 
+  /** Every rule as returned by the API, before the period filter is applied. */
+  private allRules: any[] = [];
+
+  /** Period buckets the rules can be separated into. */
+  readonly periodFilters: { key: string; label: string }[] = [
+    { key: '', label: 'All rules' },
+    { key: 'TXN', label: 'Per transaction' },
+    { key: 'DAY', label: 'Daily' },
+    { key: 'WEEK', label: 'Weekly' },
+    { key: 'MONTH', label: 'Monthly' },
+    { key: 'OTHER', label: 'Other window' }
+  ];
+  activePeriod = '';
+
   @ViewChild(MatPaginator) paginator!: MatPaginator;
 
   ngOnInit(): void {
     this.clientsService.getClientRiskRules().subscribe({
       next: (data) => {
-        this.rules.data = data || [];
+        this.allRules = data || [];
+        this.applyPeriodFilter();
         this.rules.paginator = this.paginator;
       },
       error: () => {}
     });
   }
 
+  setPeriod(key: string): void {
+    this.activePeriod = key;
+    this.applyPeriodFilter();
+  }
+
+  private applyPeriodFilter(): void {
+    this.rules.data = this.activePeriod
+      ? this.allRules.filter((r) => this.periodKey(r) === this.activePeriod)
+      : this.allRules;
+    if (this.rules.paginator) {
+      this.rules.paginator.firstPage();
+    }
+  }
+
+  /** How many rules fall in each period bucket — shown on the filter chips. */
+  periodCount(key: string): number {
+    return key ? this.allRules.filter((r) => this.periodKey(r) === key).length : this.allRules.length;
+  }
+
+  /**
+   * Buckets a rule by the observation window it is measured over.
+   * A rule with no window is evaluated on the single transaction itself, so it is
+   * in force every day rather than accumulating over a period.
+   */
+  periodKey(rule: any): string {
+    const days = rule.txnWindowDays;
+    if (days == null || days === 0) {
+      return 'TXN';
+    }
+    if (days === 1) {
+      return 'DAY';
+    }
+    if (days === 7) {
+      return 'WEEK';
+    }
+    if (days >= 28 && days <= 31) {
+      return 'MONTH';
+    }
+    return 'OTHER';
+  }
+
+  periodLabel(rule: any): string {
+    const days = rule.txnWindowDays;
+    switch (this.periodKey(rule)) {
+      case 'TXN':
+        return 'Per transaction';
+      case 'DAY':
+        return 'Daily';
+      case 'WEEK':
+        return 'Weekly';
+      case 'MONTH':
+        return 'Monthly';
+      default:
+        return `${days} days`;
+    }
+  }
+
+  periodClass(rule: any): string {
+    return 'period-badge period-' + this.periodKey(rule).toLowerCase();
+  }
+
+  /** Sub-caption telling the reader what the min/max figures actually measure. */
+  getLimitBasis(rule: any): string {
+    if (rule.minMonthlyIncome > 0 || rule.maxMonthlyIncome > 0) {
+      return 'Monthly Income';
+    }
+    if (rule.minAnnualIncome > 0 || rule.maxAnnualIncome > 0) {
+      return 'Annual Income';
+    }
+    if (rule.minAnnualTurnover > 0 || rule.maxAnnualTurnover > 0) {
+      return 'Annual Turnover';
+    }
+    if (rule.txnThresholdAmountMediumRisk != null || rule.txnThresholdAmountHighRisk != null) {
+      return 'Txn Amount (tiered)';
+    }
+    if (rule.txnThresholdAmount != null) {
+      return 'Txn Amount';
+    }
+    if (rule.occupationName) {
+      return 'Occupation';
+    }
+    if (rule.occupationCategoryName) {
+      return 'Occupation Category';
+    }
+    return 'Behavioural pattern';
+  }
+
+  private inr(n: number): string {
+    return '₹' + Number(n).toLocaleString('en-IN');
+  }
+
+  /** Lower bound of the rule, or an em dash where the criterion is not numeric. */
+  getMinLimit(rule: any): string {
+    if (rule.minMonthlyIncome > 0) {
+      return this.inr(rule.minMonthlyIncome);
+    }
+    if (rule.minAnnualIncome > 0) {
+      return this.inr(rule.minAnnualIncome);
+    }
+    if (rule.minAnnualTurnover > 0) {
+      return this.inr(rule.minAnnualTurnover);
+    }
+    // Declarative band from m_aml_transaction_rule takes precedence over the raw threshold.
+    if (rule.txnMinLimitAmount != null) {
+      return this.inr(rule.txnMinLimitAmount);
+    }
+    if (rule.txnThresholdAmount != null) {
+      return this.inr(rule.txnThresholdAmount);
+    }
+    return '—';
+  }
+
+  /** Upper bound, or "No upper limit" where the rule is genuinely open-ended. */
+  getMaxLimit(rule: any): string {
+    if (rule.maxMonthlyIncome > 0) {
+      return this.inr(rule.maxMonthlyIncome);
+    }
+    if (rule.maxAnnualIncome > 0) {
+      return this.inr(rule.maxAnnualIncome);
+    }
+    if (rule.maxAnnualTurnover > 0) {
+      return this.inr(rule.maxAnnualTurnover);
+    }
+    if (rule.txnMaxLimitAmount != null) {
+      return this.inr(rule.txnMaxLimitAmount);
+    }
+    // A floor with no configured ceiling means the rule has no upper bound.
+    if (
+      rule.minMonthlyIncome > 0 ||
+      rule.minAnnualIncome > 0 ||
+      rule.minAnnualTurnover > 0 ||
+      rule.txnThresholdAmount != null
+    ) {
+      return 'No upper limit';
+    }
+    return '—';
+  }
+
+  /** Occupation-driven rules carry no amount; show the criterion instead. */
+  getNonNumericCriterion(rule: any): string {
+    return rule.occupationName || rule.occupationCategoryName || '';
+  }
+
   getRiskCategoryLabel(category: number): string {
     switch (category) {
       case 1:
@@ -85,39 +246,4 @@ 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/gl-mapping-dialog.component.html

@@ -0,0 +1,126 @@
+<!--
+  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="glm-root">
+  <div class="glm-head">
+    <div>
+      <h3>Map General Ledger accounts</h3>
+      <p>{{ data.returnCode }} &middot; {{ data.lineLabel }}</p>
+    </div>
+    <button class="glm-btn" (click)="cancel()"><fa-icon icon="times"></fa-icon></button>
+  </div>
+
+  <!-- Live comparison between the ledger and the figure on the return -->
+  <div
+    class="glm-compare"
+    [class.glm-compare--match]="selected.length && matchesFiled"
+    [class.glm-compare--diff]="selected.length && !matchesFiled && variance !== null"
+  >
+    <div class="glm-fig">
+      <span class="glm-fig-l">On the return</span>
+      <span class="glm-fig-v">{{ data.filedValue === null ? '—' : (data.filedValue | number: '1.2-2') }}</span>
+    </div>
+    <fa-icon icon="exchange-alt" class="glm-fig-ic"></fa-icon>
+    <div class="glm-fig">
+      <span class="glm-fig-l">From the ledger</span>
+      <span class="glm-fig-v">{{ selected.length ? (derivedValue | number: '1.2-2') : '—' }}</span>
+    </div>
+    @if (selected.length && variance !== null) {
+      <div class="glm-fig glm-fig--var">
+        <span class="glm-fig-l">Variance</span>
+        <span class="glm-fig-v">{{ variance | number: '1.2-2' }}</span>
+      </div>
+    }
+    <div class="glm-compare-note">
+      @if (!selected.length) {
+        Select accounts below to derive this line from the ledger.
+      } @else if (matchesFiled) {
+        Ledger agrees with the filed figure.
+      } @else {
+        Ledger differs from the filed figure — the mapped value will be shown on the return.
+      }
+    </div>
+  </div>
+
+  <!-- Currently pinned accounts -->
+  <div class="glm-selected">
+    <div class="glm-selected-h">
+      <span>Mapped accounts ({{ selected.length }})</span>
+      @if (selected.length) {
+        <button class="glm-link" (click)="clearAll()">Remove all</button>
+      }
+    </div>
+    @if (selected.length) {
+      <div class="glm-chips">
+        @for (code of selected; track code) {
+          <span class="glm-chip">
+            <span class="mono">{{ code }}</span> {{ accountName(code) }}
+            <button class="glm-chip-x" (click)="removeSelected(code)" [attr.aria-label]="'Remove ' + code">
+              <fa-icon icon="times"></fa-icon>
+            </button>
+          </span>
+        }
+      </div>
+    } @else {
+      <p class="glm-empty">No accounts mapped — this line still uses the figure filed on the return.</p>
+    }
+  </div>
+
+  <!-- Chart of accounts picker -->
+  <div class="glm-filters">
+    <input class="glm-inp" type="text" placeholder="Search by code, name or group…" [(ngModel)]="search" />
+    <select class="glm-inp glm-inp--sm" [(ngModel)]="typeFilter">
+      <option value="">All types</option>
+      @for (t of types; track t) {
+        <option [value]="t">{{ t }}</option>
+      }
+    </select>
+  </div>
+
+  <div class="glm-list">
+    <table class="glm-tbl">
+      <thead>
+        <tr>
+          <th class="ta-c">Map</th>
+          <th>GL Code</th>
+          <th>Account</th>
+          <th>Type</th>
+          <th>Group</th>
+        </tr>
+      </thead>
+      <tbody>
+        @for (a of filtered; track a.code) {
+          <tr [class.on]="isSelected(a.code)" (click)="toggle(a.code)">
+            <td class="ta-c">
+              <span class="glm-check" [class.on]="isSelected(a.code)">
+                @if (isSelected(a.code)) {
+                  <fa-icon icon="check-circle"></fa-icon>
+                }
+              </span>
+            </td>
+            <td class="mono">{{ a.code }}</td>
+            <td>{{ a.name }}</td>
+            <td>
+              <span class="glm-type" [class]="'t-' + a.type.toLowerCase()">{{ a.type }}</span>
+            </td>
+            <td class="muted">{{ a.group }}</td>
+          </tr>
+        } @empty {
+          <tr>
+            <td colspan="5" class="glm-empty-row">No accounts match that search.</td>
+          </tr>
+        }
+      </tbody>
+    </table>
+  </div>
+
+  <div class="glm-actions">
+    <button class="glm-btn" (click)="cancel()">Cancel</button>
+    <button class="glm-btn glm-btn-primary" (click)="save()">Save mapping ({{ selected.length }})</button>
+  </div>
+</div>

src/app/rbi-circulars/gl-mapping-dialog.component.scss

@@ -0,0 +1,358 @@
+/**
+ * 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 {
+  --m-navy: #002f5f;
+  --m-green: #15803d;
+  --m-green-l: #dcfce7;
+  --m-amber: #b45309;
+  --m-amber-l: #fef3c7;
+  --m-red: #c0392b;
+  --m-red-l: #fdecea;
+  --m-g50: #f8fafc;
+  --m-g100: #f1f5f9;
+  --m-g200: #e2e8f0;
+  --m-g300: #cbd5e1;
+  --m-g500: #64748b;
+  --m-g700: #334155;
+  --m-g900: #0f172a;
+
+  display: block;
+  font-family: 'DM Sans', system-ui, sans-serif;
+  color: var(--m-g900);
+}
+
+.glm-root {
+  display: flex;
+  flex-direction: column;
+  gap: 14px;
+  padding: 18px 20px;
+  max-height: 88vh;
+}
+
+.glm-head {
+  display: flex;
+  justify-content: space-between;
+  align-items: flex-start;
+  gap: 12px;
+
+  h3 {
+    margin: 0;
+    font-size: 17px;
+    font-weight: 700;
+  }
+
+  p {
+    margin: 2px 0 0;
+    font-size: 12px;
+    color: var(--m-g500);
+  }
+}
+
+/* Ledger vs filed figure */
+.glm-compare {
+  display: flex;
+  align-items: center;
+  gap: 18px;
+  flex-wrap: wrap;
+  padding: 12px 16px;
+  border-radius: 10px;
+  background: var(--m-g100);
+  border: 1px solid var(--m-g200);
+
+  &--match {
+    background: var(--m-green-l);
+    border-color: #86efac;
+  }
+
+  &--diff {
+    background: var(--m-amber-l);
+    border-color: #fcd34d;
+  }
+}
+
+.glm-fig {
+  display: flex;
+  flex-direction: column;
+
+  &--var .glm-fig-v {
+    color: var(--m-amber);
+  }
+}
+
+.glm-fig-l {
+  font-size: 10px;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+  color: var(--m-g500);
+}
+
+.glm-fig-v {
+  font-family: 'DM Mono', monospace;
+  font-size: 16px;
+  font-weight: 700;
+}
+
+.glm-fig-ic {
+  color: var(--m-g500);
+}
+
+.glm-compare-note {
+  flex: 1 1 220px;
+  font-size: 12px;
+  color: var(--m-g700);
+}
+
+/* Pinned accounts */
+.glm-selected-h {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  font-size: 11px;
+  font-weight: 700;
+  text-transform: uppercase;
+  letter-spacing: 0.05em;
+  color: var(--m-g500);
+  margin-bottom: 7px;
+}
+
+.glm-chips {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 6px;
+}
+
+.glm-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 4px 6px 4px 10px;
+  border-radius: 999px;
+  background: #e0f2fe;
+  color: #075985;
+  font-size: 12px;
+  font-weight: 500;
+}
+
+.glm-chip-x {
+  border: none;
+  background: rgb(7 89 133 / 12%);
+  color: #075985;
+  width: 18px;
+  height: 18px;
+  border-radius: 50%;
+  cursor: pointer;
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  font-size: 10px;
+
+  &:hover {
+    background: var(--m-red);
+    color: #fff;
+  }
+}
+
+.glm-empty {
+  margin: 0;
+  font-size: 12px;
+  color: var(--m-g500);
+  font-style: italic;
+}
+
+/* Picker */
+.glm-filters {
+  display: flex;
+  gap: 8px;
+}
+
+.glm-inp {
+  flex: 1;
+  padding: 8px 12px;
+  border: 1px solid var(--m-g200);
+  border-radius: 8px;
+  font-size: 13px;
+  font-family: inherit;
+
+  &--sm {
+    flex: 0 0 160px;
+  }
+
+  &:focus {
+    outline: none;
+    border-color: var(--m-navy);
+  }
+}
+
+.glm-list {
+  flex: 1;
+  min-height: 180px;
+  max-height: 40vh;
+  overflow: auto;
+  border: 1px solid var(--m-g200);
+  border-radius: 8px;
+}
+
+.glm-tbl {
+  width: 100%;
+  border-collapse: collapse;
+
+  th {
+    position: sticky;
+    top: 0;
+    z-index: 1;
+    text-align: left;
+    padding: 8px 12px;
+    font-size: 10px;
+    font-weight: 700;
+    text-transform: uppercase;
+    letter-spacing: 0.05em;
+    color: var(--m-g500);
+    background: var(--m-g50);
+    border-bottom: 1px solid var(--m-g200);
+  }
+
+  td {
+    padding: 7px 12px;
+    border-bottom: 1px solid var(--m-g100);
+    font-size: 13px;
+    color: var(--m-g700);
+  }
+
+  tbody tr {
+    cursor: pointer;
+
+    &:hover td {
+      background: var(--m-g50);
+    }
+
+    &.on td {
+      background: #eff6ff;
+    }
+  }
+}
+
+.glm-check {
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  width: 20px;
+  height: 20px;
+  border: 2px solid var(--m-g300);
+  border-radius: 5px;
+  color: transparent;
+  font-size: 11px;
+
+  &.on {
+    background: var(--m-green);
+    border-color: var(--m-green);
+    color: #fff;
+  }
+}
+
+.glm-type {
+  display: inline-block;
+  padding: 1px 8px;
+  border-radius: 999px;
+  font-size: 10px;
+  font-weight: 700;
+  background: var(--m-g100);
+  color: var(--m-g700);
+
+  &.t-asset {
+    background: #dbeafe;
+    color: #1d4ed8;
+  }
+
+  &.t-liability {
+    background: #e0f4f0;
+    color: #0e7e6b;
+  }
+
+  &.t-income {
+    background: var(--m-green-l);
+    color: var(--m-green);
+  }
+
+  &.t-expense {
+    background: var(--m-amber-l);
+    color: var(--m-amber);
+  }
+
+  &.t-contingent {
+    background: var(--m-red-l);
+    color: var(--m-red);
+  }
+}
+
+.glm-empty-row {
+  text-align: center;
+  padding: 26px;
+  color: var(--m-g500);
+  font-style: italic;
+}
+
+.mono {
+  font-family: 'DM Mono', monospace;
+  font-size: 12px;
+}
+
+.muted {
+  color: var(--m-g500);
+  font-size: 11px;
+}
+
+.ta-c {
+  text-align: center;
+}
+
+/* Actions */
+.glm-actions {
+  display: flex;
+  justify-content: flex-end;
+  gap: 8px;
+}
+
+.glm-btn {
+  padding: 8px 16px;
+  border: 1px solid var(--m-g300);
+  background: #fff;
+  border-radius: 8px;
+  font-size: 13px;
+  font-weight: 600;
+  color: var(--m-g700);
+  cursor: pointer;
+  font-family: inherit;
+
+  &:hover {
+    background: var(--m-g50);
+  }
+}
+
+.glm-btn-primary {
+  background: var(--m-navy);
+  border-color: var(--m-navy);
+  color: #fff;
+
+  &:hover {
+    background: #013a75;
+    color: #fff;
+  }
+}
+
+.glm-link {
+  border: none;
+  background: none;
+  color: var(--m-red);
+  font-size: 11px;
+  font-weight: 700;
+  cursor: pointer;
+  text-transform: none;
+  letter-spacing: 0;
+}

src/app/rbi-circulars/gl-mapping-dialog.component.ts

@@ -0,0 +1,121 @@
+/**
+ * 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, inject } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { FormsModule } from '@angular/forms';
+import { MAT_DIALOG_DATA, MatDialogModule, MatDialogRef } from '@angular/material/dialog';
+import { FaIconComponent } from '@fortawesome/angular-fontawesome';
+import { GlAccount } from 'app/gl-reports/gl-reports-data';
+import { GlDateRange, glValueForCodes } from 'app/gl-reports/gl-reports.compute';
+import { RETURN_SCALE, glAccountsForPicker } from './gl-mapping';
+
+export interface GlMappingDialogData {
+  returnCode: string;
+  lineLabel: string;
+  /** The figure currently printed on the return, in thousands. */
+  filedValue: number | null;
+  selected: string[];
+  range: GlDateRange;
+  branchCode: string;
+}
+
+/**
+ * Lets a user pin one or more GL accounts to a single return line, showing live what
+ * the ledger would produce for the selection against the figure currently on the return.
+ */
+@Component({
+  selector: 'mifosx-gl-mapping-dialog',
+  standalone: true,
+  imports: [
+    CommonModule,
+    FormsModule,
+    MatDialogModule,
+    FaIconComponent
+  ],
+  templateUrl: './gl-mapping-dialog.component.html',
+  styleUrls: ['./gl-mapping-dialog.component.scss']
+})
+export class GlMappingDialogComponent {
+  private dialogRef = inject(MatDialogRef<GlMappingDialogComponent>);
+  data = inject<GlMappingDialogData>(MAT_DIALOG_DATA);
+
+  readonly accounts: GlAccount[] = glAccountsForPicker();
+  search = '';
+  typeFilter = '';
+  selected: string[] = [];
+
+  readonly types = [
+    'ASSET',
+    'LIABILITY',
+    'INCOME',
+    'EXPENSE',
+    'CONTINGENT'
+  ];
+
+  constructor() {
+    this.selected = [...(this.data.selected ?? [])];
+  }
+
+  get filtered(): GlAccount[] {
+    const q = this.search.trim().toLowerCase();
+    return this.accounts.filter((a) => {
+      if (this.typeFilter && a.type !== this.typeFilter) {
+        return false;
+      }
+      if (!q) {
+        return true;
+      }
+      return a.code.includes(q) || a.name.toLowerCase().includes(q) || a.group.toLowerCase().includes(q);
+    });
+  }
+
+  isSelected(code: string): boolean {
+    return this.selected.includes(code);
+  }
+
+  toggle(code: string): void {
+    this.selected = this.isSelected(code) ? this.selected.filter((c) => c !== code) : [
+          ...this.selected,
+          code
+        ];
+  }
+
+  removeSelected(code: string): void {
+    this.selected = this.selected.filter((c) => c !== code);
+  }
+
+  clearAll(): void {
+    this.selected = [];
+  }
+
+  accountName(code: string): string {
+    return this.accounts.find((a) => a.code === code)?.name ?? code;
+  }
+
+  /** Live ledger figure for the current selection, in the return's scale. */
+  get derivedValue(): number {
+    return glValueForCodes(this.selected, this.data.range, this.data.branchCode) / RETURN_SCALE;
+  }
+
+  get variance(): number | null {
+    return this.data.filedValue == null ? null : this.derivedValue - this.data.filedValue;
+  }
+
+  get matchesFiled(): boolean {
+    return this.variance !== null && Math.abs(this.variance) < 0.005;
+  }
+
+  save(): void {
+    this.dialogRef.close(this.selected);
+  }
+
+  cancel(): void {
+    this.dialogRef.close(undefined);
+  }
+}

src/app/rbi-circulars/gl-mapping.host.ts

@@ -0,0 +1,140 @@
+/**
+ * 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 { inject } from '@angular/core';
+import { MatDialog } from '@angular/material/dialog';
+import { BranchScopeService } from 'app/core/branch-scope.service';
+import { GlDateRange } from 'app/gl-reports/gl-reports.compute';
+import { GL_BRANCHES } from 'app/gl-reports/gl-reports-data';
+import { GlMappingDialogComponent, GlMappingDialogData } from './gl-mapping-dialog.component';
+import {
+  clearReturnMappings,
+  getMapping,
+  lineKeyFor,
+  mappedLineCount,
+  mappedValue,
+  removeGl,
+  setMapping
+} from './gl-mapping';
+
+/**
+ * Shared GL-mapping behaviour for the OSS return screens.
+ *
+ * Each return line can be pinned to GL accounts; where it is, the figure shown comes
+ * from the ledger rather than the static filed value. Subclasses only supply their
+ * return code — everything else, including the ledger period and branch scope, is
+ * common.
+ */
+export abstract class GlMappingHost {
+  private dialog = inject(MatDialog);
+  private branchScope = inject(BranchScopeService);
+
+  /** e.g. 'R070'. Used to namespace this return's mappings. */
+  abstract readonly glReturnCode: string;
+
+  /** Ledger period the mapped figures are drawn from. */
+  abstract get glRange(): GlDateRange;
+
+  /** Whether the per-line mapping controls are visible. */
+  glMapMode = false;
+
+  /** '' = all branches consolidated. Seeded from the login's own scope. */
+  glBranchCode = this.branchScope.defaultBranchCode;
+  readonly glBranches = GL_BRANCHES;
+
+  /** Head Office may derive figures from any branch; a branch login cannot. */
+  get canSelectGlBranch(): boolean {
+    return this.branchScope.canSelectBranch;
+  }
+  get glScopeName(): string {
+    return this.branchScope.scopeLabel(this.glBranchCode);
+  }
+
+  /** Branch actually used for every ledger lookup, enforced rather than trusted. */
+  private get effectiveGlBranch(): string {
+    return this.branchScope.enforce(this.glBranchCode);
+  }
+
+  toggleGlMapMode(): void {
+    this.glMapMode = !this.glMapMode;
+  }
+
+  glLineKey(label: string): string {
+    return lineKeyFor(label);
+  }
+
+  glCodesFor(label: string): string[] {
+    return getMapping(this.glReturnCode, this.glLineKey(label));
+  }
+
+  isGlMapped(label: string): boolean {
+    return this.glCodesFor(label).length > 0;
+  }
+
+  get glMappedCount(): number {
+    return mappedLineCount(this.glReturnCode);
+  }
+
+  /** Ledger figure for a line, or null when it has no mapping. */
+  glValue(label: string): number | null {
+    return mappedValue(this.glReturnCode, this.glLineKey(label), this.glRange, this.effectiveGlBranch);
+  }
+
+  /**
+   * The number to print for a line: the ledger value when mapped, otherwise the
+   * value filed on the return.
+   */
+  effectiveValue(label: string, filed: number | null): number | null {
+    const mapped = this.glValue(label);
+    return mapped === null ? filed : mapped;
+  }
+
+  /** True when a mapped line disagrees with the figure originally filed. */
+  glDiffers(label: string, filed: number | null): boolean {
+    const mapped = this.glValue(label);
+    if (mapped === null || filed === null) {
+      return false;
+    }
+    return Math.abs(mapped - filed) >= 0.005;
+  }
+
+  removeGlFromLine(label: string, code: string): void {
+    removeGl(this.glReturnCode, this.glLineKey(label), code);
+  }
+
+  clearAllGlMappings(): void {
+    clearReturnMappings(this.glReturnCode);
+  }
+
+  /** Opens the chart-of-accounts picker for one return line. */
+  openGlPicker(label: string, filed: number | null): void {
+    const key = this.glLineKey(label);
+    const data: GlMappingDialogData = {
+      returnCode: this.glReturnCode,
+      lineLabel: label,
+      filedValue: filed,
+      selected: getMapping(this.glReturnCode, key),
+      range: this.glRange,
+      branchCode: this.effectiveGlBranch
+    };
+    this.dialog
+      .open(GlMappingDialogComponent, {
+        width: '92vw',
+        maxWidth: '980px',
+        maxHeight: '92vh',
+        autoFocus: false,
+        data
+      })
+      .afterClosed()
+      .subscribe((codes: string[] | undefined) => {
+        if (codes) {
+          setMapping(this.glReturnCode, key, codes);
+        }
+      });
+  }
+}

src/app/rbi-circulars/gl-mapping.ts

@@ -0,0 +1,170 @@
+/**
+ * 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/.
+ */
+
+/**
+ * Maps RBI return line items to General Ledger accounts.
+ *
+ * A return line can be pinned to one or more GL codes; the line's figure is then
+ * derived from the ledger instead of being a static number, so the filed return and
+ * the books cannot drift apart silently. Mappings are keyed by return code plus a
+ * stable line key and persisted locally.
+ *
+ * The OSS returns are denominated in thousands while the ledger is in rupees, so
+ * every derived figure is scaled on the way out.
+ */
+
+import { GL_ACCOUNTS, GlAccount } from 'app/gl-reports/gl-reports-data';
+import { GlDateRange, glValueForCodes } from 'app/gl-reports/gl-reports.compute';
+
+const STORAGE_KEY = 'rbi_return_gl_mappings';
+
+/** Returns are reported in thousands of rupees. */
+export const RETURN_SCALE = 1000;
+
+export type GlMappingStore = Record<string, string[]>;
+
+function mapKey(returnCode: string, lineKey: string): string {
+  return `${returnCode}::${lineKey}`;
+}
+
+/**
+ * The store is read from template getters on every change-detection pass, so it is
+ * held in memory and only re-parsed when a write invalidates it. Parsing JSON a few
+ * hundred times per click is otherwise a measurable cost on the larger returns.
+ */
+let storeCache: GlMappingStore | null = null;
+
+function readStore(): GlMappingStore {
+  if (storeCache) {
+    return storeCache;
+  }
+  try {
+    storeCache = JSON.parse(localStorage.getItem(STORAGE_KEY) || '{}') as GlMappingStore;
+  } catch {
+    storeCache = {};
+  }
+  return storeCache;
+}
+
+function writeStore(store: GlMappingStore): void {
+  storeCache = store;
+  localStorage.setItem(STORAGE_KEY, JSON.stringify(store));
+}
+
+/** GL codes currently pinned to a return line. */
+export function getMapping(returnCode: string, lineKey: string): string[] {
+  return readStore()[mapKey(returnCode, lineKey)] ?? [];
+}
+
+export function setMapping(returnCode: string, lineKey: string, codes: string[]): void {
+  const store = readStore();
+  const key = mapKey(returnCode, lineKey);
+  if (codes.length) {
+    store[key] = codes;
+  } else {
+    delete store[key];
+  }
+  writeStore(store);
+}
+
+export function addGl(returnCode: string, lineKey: string, code: string): void {
+  const current = getMapping(returnCode, lineKey);
+  if (!current.includes(code)) {
+    setMapping(returnCode, lineKey, [
+      ...current,
+      code
+    ]);
+  }
+}
+
+export function removeGl(returnCode: string, lineKey: string, code: string): void {
+  setMapping(
+    returnCode,
+    lineKey,
+    getMapping(returnCode, lineKey).filter((c) => c !== code)
+  );
+}
+
+/** Every line in a return that currently has a mapping. */
+export function mappedLineCount(returnCode: string): number {
+  const prefix = `${returnCode}::`;
+  return Object.keys(readStore()).filter((k) => k.startsWith(prefix)).length;
+}
+
+export function clearReturnMappings(returnCode: string): void {
+  const store = readStore();
+  const prefix = `${returnCode}::`;
+  for (const k of Object.keys(store)) {
+    if (k.startsWith(prefix)) {
+      delete store[k];
+    }
+  }
+  writeStore(store);
+}
+
+/**
+ * Ledger value for a mapped line, expressed in the return's own scale (thousands).
+ * Returns null when the line has no mapping, so callers can fall back to the filed figure.
+ */
+export function mappedValue(returnCode: string, lineKey: string, range: GlDateRange, branchCode = ''): number | null {
+  const codes = getMapping(returnCode, lineKey);
+  if (!codes.length) {
+    return null;
+  }
+  return glValueForCodes(codes, range, branchCode) / RETURN_SCALE;
+}
+
+/** A line key that stays stable across reorderings — derived from the label itself. */
+export function lineKeyFor(label: string): string {
+  return label
+    .toLowerCase()
+    .replace(/[^a-z0-9]+/g, '-')
+    .replace(/^-|-$/g, '')
+    .slice(0, 80);
+}
+
+export interface GlMappingEntry {
+  returnCode: string;
+  lineKey: string;
+  codes: string[];
+}
+
+/** Every mapping across all returns — drives the GL Mapping for Report listing. */
+export function allMappings(): GlMappingEntry[] {
+  return Object.entries(readStore()).map(
+    ([
+      key,
+      codes
+    ]) => {
+      const [
+        returnCode,
+        lineKey
+      ] = key.split('::');
+      return { returnCode, lineKey, codes };
+    }
+  );
+}
+
+/** Human-readable name for a return code. */
+export function returnName(code: string): string {
+  const names: Record<string, string> = {
+    R070: 'OSS 1 — Return on Assets and Liabilities',
+    R071: 'OSS 2 — Return on Earnings',
+    R323: 'OSS 3 — Return on Asset Quality'
+  };
+  return names[code] ?? code;
+}
+
+export function glAccountsForPicker(): GlAccount[] {
+  return GL_ACCOUNTS;
+}
+
+export function glLabel(code: string): string {
+  const a = GL_ACCOUNTS.find((x) => x.code === code);
+  return a ? `${a.code} — ${a.name}` : code;
+}

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

@@ -360,6 +360,158 @@ td.derived {
   color: var(--o-g500);
 }
 
+/* ── General Ledger mapping ─────────────────────────────────────────────── */
+.oss-gl-bar {
+  display: flex;
+  justify-content: space-between;
+  align-items: center;
+  gap: 14px;
+  flex-wrap: wrap;
+  padding: 10px 16px;
+  border-radius: 10px;
+  background: #fff;
+  border: 1px solid var(--o-g200);
+
+  &.on {
+    background: var(--o-blue-l);
+    border-color: #93c5fd;
+  }
+}
+
+.oss-gl-bar-l {
+  display: flex;
+  align-items: center;
+  gap: 9px;
+  font-size: 13px;
+  color: var(--o-g700);
+}
+
+.oss-gl-bar-r {
+  display: flex;
+  align-items: center;
+  gap: 8px;
+}
+
+.oss-gl-count {
+  display: inline-block;
+  margin-left: 8px;
+  padding: 2px 9px;
+  border-radius: 999px;
+  background: var(--o-green-l);
+  color: var(--o-green);
+  font-size: 11px;
+  font-weight: 700;
+}
+
+.oss-gl-inp {
+  padding: 7px 11px;
+  border: 1px solid var(--o-g300);
+  border-radius: 8px;
+  font-size: 12.5px;
+  font-family: inherit;
+  background: #fff;
+}
+
+.oss-btn-clear {
+  color: var(--o-red);
+  border-color: var(--o-red);
+}
+
+.oss-gl-col {
+  min-width: 240px;
+}
+
+/* Read-only branch shown to a branch-level login in place of the selector. */
+.oss-gl-scope {
+  display: inline-flex;
+  align-items: center;
+  gap: 6px;
+  padding: 7px 12px;
+  border: 1px solid var(--o-g300);
+  border-radius: 8px;
+  background: var(--o-g100);
+  font-size: 12.5px;
+  font-weight: 600;
+  color: var(--o-g700);
+}
+
+.oss-gl-cell {
+  display: flex;
+  align-items: center;
+  gap: 5px;
+  flex-wrap: wrap;
+}
+
+.oss-gl-chip {
+  display: inline-flex;
+  align-items: center;
+  gap: 4px;
+  padding: 2px 4px 2px 8px;
+  border-radius: 999px;
+  background: #e0f2fe;
+  color: #075985;
+  font-size: 11px;
+  font-weight: 600;
+}
+
+.oss-gl-chip-x {
+  border: none;
+  background: rgb(7 89 133 / 14%);
+  color: #075985;
+  width: 15px;
+  height: 15px;
+  border-radius: 50%;
+  cursor: pointer;
+  display: inline-flex;
+  align-items: center;
+  justify-content: center;
+  font-size: 8px;
+
+  &:hover {
+    background: var(--o-red);
+    color: #fff;
+  }
+}
+
+.oss-gl-add {
+  display: inline-flex;
+  align-items: center;
+  gap: 4px;
+  padding: 3px 9px;
+  border: 1px dashed var(--o-g300);
+  background: #fff;
+  border-radius: 999px;
+  font-size: 11px;
+  font-weight: 600;
+  color: var(--o-g500);
+  cursor: pointer;
+  font-family: inherit;
+
+  &:hover {
+    border-color: var(--o-navy);
+    color: var(--o-navy);
+    border-style: solid;
+  }
+}
+
+.oss-gl-warn {
+  font-size: 10.5px;
+  font-weight: 700;
+  color: var(--o-amber-d);
+  white-space: nowrap;
+}
+
+/* A figure sourced from the ledger rather than the filed return. */
+td.gl-sourced {
+  background: #ecfdf5;
+  box-shadow: inset 3px 0 0 var(--o-green);
+}
+
+td.gl-diff {
+  background: #fffbeb;
+  box-shadow: inset 3px 0 0 #d97706;
+}
+
 /* Tie-up status pills (cross-return reconciliation checks). */
 .report-pill {
   display: inline-block;

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

@@ -7,13 +7,7 @@
  */
 
 import * as ExcelJS from 'exceljs';
-import {
-  MatrixTable,
-  ReturnGeneralInfoRow,
-  ReturnLine,
-  ReturnSignatory,
-  SIGNATORY_FIELDS
-} from './oss-return.model';
+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 = {
@@ -45,12 +39,7 @@ export function addBanner(sheet: ExcelJS.Worksheet, title: string, lastCol: stri
   sheet.addRow([]);
 }
 
-export function boxAllCells(
-  sheet: ExcelJS.Worksheet,
-  from: number,
-  to: number,
-  lastColIndex: number
-): void {
+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 = {
@@ -64,7 +53,10 @@ export function boxAllCells(
 }
 
 export function addSectionHeader(sheet: ExcelJS.Worksheet, label: string, unitLabel?: string): void {
-  const row = sheet.addRow([label, unitLabel ?? '']);
+  const row = sheet.addRow([
+    label,
+    unitLabel ?? ''
+  ]);
   row.font = { bold: true };
   row.eachCell((cell) => (cell.fill = solidFill(XL.headerGrey)));
   row.getCell(2).alignment = { horizontal: 'right' };
@@ -73,7 +65,10 @@ export function addSectionHeader(sheet: ExcelJS.Worksheet, label: string, unitLa
 /** 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 row = sheet.addRow([
+      line.label,
+      line.value
+    ]);
     const labelCell = row.getCell(1);
     const valueCell = row.getCell(2);
 
@@ -98,7 +93,10 @@ export function addMatrixTable(sheet: ExcelJS.Worksheet, table: MatrixTable): vo
   const colCount = table.columns.length + 1;
   const start = sheet.rowCount + 1;
 
-  const titleRow = sheet.addRow([table.title, ...(table.unit ? [table.unit] : [])]);
+  const titleRow = sheet.addRow([
+    table.title,
+    ...(table.unit ? [table.unit] : [])
+  ]);
   if (!table.unit) {
     sheet.mergeCells(titleRow.number, 1, titleRow.number, colCount);
   }
@@ -115,13 +113,19 @@ export function addMatrixTable(sheet: ExcelJS.Worksheet, table: MatrixTable): vo
     sub.getCell(1).fill = solidFill(XL.headerGrey);
   }
 
-  const head = sheet.addRow(['Particulars', ...table.columns]);
+  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 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) {
@@ -158,13 +162,15 @@ export function buildGeneralInfoSheet(wb: ExcelJS.Workbook, rows: ReturnGeneralI
   const sheet = wb.addWorksheet('General Information');
   sheet.columns = [
     { width: 26 },
-    { width: 58 }
-  ];
+    { 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]);
+    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;
@@ -182,19 +188,24 @@ export function buildSignatorySheet(
   const sheet = wb.addWorksheet(sheetName);
   sheet.columns = [
     { width: 44 },
-    { width: 24 }
-  ];
+    { width: 24 }];
   addBanner(sheet, sheetName, 'B');
 
   for (const person of signatories) {
     const start = sheet.rowCount + 1;
-    const head = sheet.addRow([person.heading, '']);
+    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]);
+      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);

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

@@ -153,8 +153,7 @@ export const RAL_LIABILITIES: RalLine[] = [
   { label: 'ii. Borrowings', level: 1, value: null },
 
   {
-    label:
-      '12. Risk Provisions Other than netted off assets (BDDR, Spl BDDR, Depreciation on fixed assets etc.,)',
+    label: '12. Risk Provisions Other than netted off assets (BDDR, Spl BDDR, Depreciation on fixed assets etc.,)',
     level: 0,
     value: 39440,
     total: true
@@ -192,7 +191,12 @@ export const RAL_ASSETS: RalLine[] = [
 
   { 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: '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 },
@@ -353,26 +357,73 @@ export const RAL_AGEING_HEADERS: string[] = [
 
 /** 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: '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: '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 }
-];
+  { srNo: 1, borrower: '', beneficiary: '', amountOutstanding: null }];
 export const RAL_UNSECURED_GUARANTEES_TOTAL = 0;
 
 /** Sheet 4 — Annexure 2 :: Sundry Debtors ageing buckets */
@@ -401,20 +452,49 @@ export const RAL_SUNDRY_DEBTORS_NOTE =
 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: '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: '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: '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: '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: '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: '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 }
 ];
 

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

@@ -81,11 +81,16 @@
     <div class="oss-section">
       <div class="oss-sheet-banner">Assets &amp; Liabilities</div>
 
+      <ng-container [ngTemplateOutlet]="glBar"></ng-container>
+
       <div class="oss-tbl-wrap">
         <table class="oss-tbl">
           <thead>
             <tr>
               <th>Liabilities</th>
+              @if (glMapMode) {
+                <th class="oss-gl-col">Mapped GL accounts</th>
+              }
               <th class="ta-r">Rs in Thousands</th>
             </tr>
           </thead>
@@ -93,8 +98,25 @@
             @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') }}
+                @if (glMapMode) {
+                  <td>
+                    <ng-container
+                      [ngTemplateOutlet]="glCell"
+                      [ngTemplateOutletContext]="{ label: line.label, filed: line.value }"
+                    ></ng-container>
+                  </td>
+                }
+                <td
+                  class="ta-r mono"
+                  [class.derived]="line.total"
+                  [class.gl-sourced]="isGlMapped(line.label)"
+                  [class.gl-diff]="glDiffers(line.label, line.value)"
+                >
+                  {{
+                    effectiveValue(line.label, line.value) === null
+                      ? ''
+                      : (effectiveValue(line.label, line.value) | number: (line.count ? '1.0-0' : '1.2-2'))
+                  }}
                 </td>
               </tr>
             }
@@ -107,6 +129,9 @@
           <thead>
             <tr>
               <th>Assets</th>
+              @if (glMapMode) {
+                <th class="oss-gl-col">Mapped GL accounts</th>
+              }
               <th class="ta-r">Rs in Thousands</th>
             </tr>
           </thead>
@@ -114,8 +139,25 @@
             @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') }}
+                @if (glMapMode) {
+                  <td>
+                    <ng-container
+                      [ngTemplateOutlet]="glCell"
+                      [ngTemplateOutletContext]="{ label: line.label, filed: line.value }"
+                    ></ng-container>
+                  </td>
+                }
+                <td
+                  class="ta-r mono"
+                  [class.derived]="line.total"
+                  [class.gl-sourced]="isGlMapped(line.label)"
+                  [class.gl-diff]="glDiffers(line.label, line.value)"
+                >
+                  {{
+                    effectiveValue(line.label, line.value) === null
+                      ? ''
+                      : (effectiveValue(line.label, line.value) | number: (line.count ? '1.0-0' : '1.2-2'))
+                  }}
                 </td>
               </tr>
             }
@@ -343,7 +385,7 @@
               <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') }}
+                  {{ line.value === null ? '' : (line.value | number: (line.count ? '1.0-0' : '1.2-2')) }}
                 </td>
               </tr>
             }
@@ -417,6 +459,68 @@
     </div>
   }
 
+  <!-- GL mapping toolbar, shown above any mappable statement -->
+  <ng-template #glBar>
+    <div class="oss-gl-bar" [class.on]="glMapMode">
+      <div class="oss-gl-bar-l">
+        <fa-icon icon="project-diagram"></fa-icon>
+        <span>
+          <strong>General Ledger mapping</strong>
+          @if (glMappedCount) {
+            <span class="oss-gl-count">{{ glMappedCount }} line(s) mapped</span>
+          } @else {
+            <span class="muted"> — pin GL accounts to a line and its figure comes from the ledger</span>
+          }
+        </span>
+      </div>
+      <div class="oss-gl-bar-r">
+        @if (glMapMode) {
+          @if (canSelectGlBranch) {
+            <select class="oss-gl-inp" [(ngModel)]="glBranchCode">
+              <option value="">All branches</option>
+              @for (b of glBranches; track b.code) {
+                <option [value]="b.code">{{ b.name }}</option>
+              }
+            </select>
+          } @else {
+            <span class="oss-gl-scope" title="Your login is restricted to this branch">
+              <fa-icon icon="university"></fa-icon> {{ glScopeName }}
+            </span>
+          }
+          @if (glMappedCount) {
+            <button class="oss-btn oss-btn-clear" (click)="clearAllGlMappings()">Clear all</button>
+          }
+        }
+        <button class="oss-btn" [class.oss-btn-xls]="!glMapMode" (click)="toggleGlMapMode()">
+          <fa-icon [icon]="glMapMode ? 'times' : 'plus'"></fa-icon>
+          {{ glMapMode ? 'Done' : 'Add / Remove GLs' }}
+        </button>
+      </div>
+    </div>
+  </ng-template>
+
+  <!-- Per-line GL chips and picker trigger -->
+  <ng-template #glCell let-label="label" let-filed="filed">
+    <div class="oss-gl-cell">
+      @for (code of glCodesFor(label); track code) {
+        <span class="oss-gl-chip">
+          <span class="mono">{{ code }}</span>
+          <button class="oss-gl-chip-x" (click)="removeGlFromLine(label, code)" [attr.aria-label]="'Remove ' + code">
+            <fa-icon icon="times"></fa-icon>
+          </button>
+        </span>
+      }
+      <button class="oss-gl-add" (click)="openGlPicker(label, filed)">
+        <fa-icon icon="plus"></fa-icon> {{ glCodesFor(label).length ? 'Edit' : 'Add GL' }}
+      </button>
+      @if (glDiffers(label, filed)) {
+        <span class="oss-gl-warn" title="Ledger figure differs from the value filed on the return">
+          <fa-icon icon="exclamation-triangle"></fa-icon> differs from filed
+        </span>
+      }
+    </div>
+  </ng-template>
+
   <!-- TOAST -->
   <div class="oss-toast" [class.show]="toastVisible">{{ toastMsg }}</div>
 </div>

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

@@ -11,6 +11,7 @@ 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 { GlMappingHost } from '../gl-mapping.host';
 import {
   addBanner,
   addLineRows,
@@ -55,7 +56,14 @@ type Oss1Tab = 'general' | 'balance-sheet' | 'annexure1' | 'annexure2' | 'signat
     FormsModule
   ]
 })
-export class Oss1RalComponent {
+export class Oss1RalComponent extends GlMappingHost {
+  readonly glReturnCode = 'R070';
+
+  /** RAL covers the reporting quarter; mapped figures are drawn from the same span. */
+  get glRange() {
+    return { from: '2026-04-01', to: '2026-06-30' };
+  }
+
   activeTab: Oss1Tab = 'general';
 
   generalInfo = RAL_GENERAL_INFO;
@@ -146,8 +154,7 @@ export class Oss1RalComponent {
     const sheet = wb.addWorksheet('Assets & Liabilities');
     sheet.columns = [
       { width: 78 },
-      { width: 20 }
-    ];
+      { width: 20 }];
     addBanner(sheet, 'Assets & Liabilities', 'B');
 
     const first = sheet.rowCount + 1;
@@ -187,18 +194,25 @@ export class Oss1RalComponent {
       { width: 16 },
       { width: 12 },
       { 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']);
+    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]);
+      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';
@@ -281,10 +295,20 @@ export class Oss1RalComponent {
     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]);
+      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]);
+    const gTotal = sheet.addRow([
+      'Total',
+      '',
+      '',
+      this.unsecuredGuaranteesTotal
+    ]);
     gTotal.font = { bold: true };
     gTotal.getCell(4).numFmt = '#,##0.00';
     gTotal.getCell(4).fill = solidFill(XL.derivedBlue);
@@ -327,9 +351,7 @@ export class Oss1RalComponent {
           3,
           4,
           5
-        ].forEach(
-          (c) => (row.getCell(c).fill = solidFill(XL.derivedBlue))
-        );
+        ].forEach((c) => (row.getCell(c).fill = solidFill(XL.derivedBlue)));
       }
     }
     boxAllCells(sheet, start, sheet.rowCount, 5);
@@ -341,8 +363,7 @@ export class Oss1RalComponent {
       { width: 10 },
       { width: 62 },
       { width: 20 },
-      { width: 20 }
-    ];
+      { width: 20 }];
     addBanner(sheet, 'Annexure 2', 'D');
 
     for (const block of this.sundryDebtors) {
@@ -357,13 +378,23 @@ export class Oss1RalComponent {
       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']);
+      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]);
+        const row = sheet.addRow([
+          r.srNo,
+          r.dueFromName,
+          r.amountDue,
+          r.provisionMade
+        ]);
         row.getCell(3).numFmt = '#,##0.00';
         row.getCell(4).numFmt = '#,##0.00';
       }
@@ -378,14 +409,22 @@ export class Oss1RalComponent {
 
     // Details of Depositors & Borrowers
     let start = sheet.rowCount + 1;
-    const dbTitle = sheet.addRow(['Details of Depositors & Borrowers', '', 'Rs. In Thousands']);
+    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]);
+      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';
@@ -404,7 +443,11 @@ export class Oss1RalComponent {
     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]);
+      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';

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

@@ -122,11 +122,52 @@
         </table>
       </div>
 
+      <!-- GL mapping toolbar -->
+      <div class="oss-gl-bar" [class.on]="glMapMode">
+        <div class="oss-gl-bar-l">
+          <fa-icon icon="project-diagram"></fa-icon>
+          <span>
+            <strong>General Ledger mapping</strong>
+            @if (glMappedCount) {
+              <span class="oss-gl-count">{{ glMappedCount }} line(s) mapped</span>
+            } @else {
+              <span class="muted"> — pin GL accounts to a line and its figure comes from the ledger</span>
+            }
+          </span>
+        </div>
+        <div class="oss-gl-bar-r">
+          @if (glMapMode) {
+            @if (canSelectGlBranch) {
+              <select class="oss-gl-inp" [(ngModel)]="glBranchCode">
+                <option value="">All branches</option>
+                @for (b of glBranches; track b.code) {
+                  <option [value]="b.code">{{ b.name }}</option>
+                }
+              </select>
+            } @else {
+              <span class="oss-gl-scope" title="Your login is restricted to this branch">
+                <fa-icon icon="university"></fa-icon> {{ glScopeName }}
+              </span>
+            }
+            @if (glMappedCount) {
+              <button class="oss-btn oss-btn-clear" (click)="clearAllGlMappings()">Clear all</button>
+            }
+          }
+          <button class="oss-btn" [class.oss-btn-xls]="!glMapMode" (click)="toggleGlMapMode()">
+            <fa-icon [icon]="glMapMode ? 'times' : 'plus'"></fa-icon>
+            {{ glMapMode ? 'Done' : 'Add / Remove GLs' }}
+          </button>
+        </div>
+      </div>
+
       <div class="oss-tbl-wrap">
         <table class="oss-tbl">
           <thead>
             <tr>
               <th>Particulars</th>
+              @if (glMapMode) {
+                <th class="oss-gl-col">Mapped GL accounts</th>
+              }
               <th class="ta-r">Rs in Thousand</th>
             </tr>
           </thead>
@@ -134,8 +175,44 @@
             @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') }}
+                @if (glMapMode) {
+                  <td>
+                    <div class="oss-gl-cell">
+                      @for (code of glCodesFor(line.label); track code) {
+                        <span class="oss-gl-chip">
+                          <span class="mono">{{ code }}</span>
+                          <button
+                            class="oss-gl-chip-x"
+                            (click)="removeGlFromLine(line.label, code)"
+                            [attr.aria-label]="'Remove ' + code"
+                          >
+                            <fa-icon icon="times"></fa-icon>
+                          </button>
+                        </span>
+                      }
+                      <button class="oss-gl-add" (click)="openGlPicker(line.label, line.value)">
+                        <fa-icon icon="plus"></fa-icon>
+                        {{ glCodesFor(line.label).length ? 'Edit' : 'Add GL' }}
+                      </button>
+                      @if (glDiffers(line.label, line.value)) {
+                        <span class="oss-gl-warn" title="Ledger figure differs from the value filed on the return">
+                          <fa-icon icon="exclamation-triangle"></fa-icon> differs from filed
+                        </span>
+                      }
+                    </div>
+                  </td>
+                }
+                <td
+                  class="ta-r mono"
+                  [class.derived]="line.total"
+                  [class.gl-sourced]="isGlMapped(line.label)"
+                  [class.gl-diff]="glDiffers(line.label, line.value)"
+                >
+                  {{
+                    effectiveValue(line.label, line.value) === null
+                      ? ''
+                      : (effectiveValue(line.label, line.value) | number: (line.count ? '1.0-0' : '1.2-2'))
+                  }}
                 </td>
               </tr>
             }
@@ -186,9 +263,10 @@
       <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>
+          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>

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

@@ -11,6 +11,7 @@ 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 { GlMappingHost } from '../gl-mapping.host';
 import {
   addBanner,
   addLineRows,
@@ -54,7 +55,14 @@ interface TieUp {
     FormsModule
   ]
 })
-export class Oss2RoeComponent {
+export class Oss2RoeComponent extends GlMappingHost {
+  readonly glReturnCode = 'R071';
+
+  /** RoE reports the quarter; mapped income and expense figures use the same span. */
+  get glRange() {
+    return { from: '2026-04-01', to: '2026-06-30' };
+  }
+
   activeTab: Oss2Tab = 'general';
 
   generalInfo = ROE_GENERAL_INFO;
@@ -178,8 +186,7 @@ export class Oss2RoeComponent {
     const sheet = wb.addWorksheet('Earnings');
     sheet.columns = [
       { width: 90 },
-      { width: 20 }
-    ];
+      { width: 20 }];
     addBanner(sheet, 'Earnings', 'B');
 
     const first = sheet.rowCount + 1;
@@ -205,23 +212,31 @@ export class Oss2RoeComponent {
     const sheet = wb.addWorksheet('Interest Receivable Not Recog');
     sheet.columns = [
       { width: 72 },
-      { width: 22 }
-    ];
+      { width: 22 }];
     addBanner(sheet, 'Interest Receivable Not Recognized', 'B');
 
     const start = sheet.rowCount + 1;
-    const unit = sheet.addRow(['', 'Rs in Thousand']);
+    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]);
+    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]);
+      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';
@@ -238,28 +253,43 @@ export class Oss2RoeComponent {
     sheet.columns = [
       { width: 10 },
       { width: 56 },
-      { width: 20 }
-    ];
+      { 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']);
+    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']);
+    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]);
+      const row = sheet.addRow([
+        e.srNo,
+        e.particulars,
+        e.amount
+      ]);
       row.getCell(3).numFmt = '#,##0.00';
     }
 
-    const total = sheet.addRow(['Total', '', this.otherExpensesTotal]);
+    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);
@@ -268,7 +298,11 @@ export class Oss2RoeComponent {
 
     boxAllCells(sheet, start, sheet.rowCount, 3);
 
-    const ref = sheet.addRow(['', '', 'Refer Earnings Sheet — line 12 ix) Others']);
+    const ref = sheet.addRow([
+      '',
+      '',
+      'Refer Earnings Sheet — line 12 ix) Others'
+    ]);
     ref.getCell(3).font = { italic: true, size: 10 };
   }
 

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

@@ -52,6 +52,46 @@
     }
   </div>
 
+  <!-- GL mapping toolbar (applies to the first figure column of each statement) -->
+  @if (activeTab !== 'filing' && activeTab !== 'signatory') {
+    <div class="oss-gl-bar" [class.on]="glMapMode">
+      <div class="oss-gl-bar-l">
+        <fa-icon icon="project-diagram"></fa-icon>
+        <span>
+          <strong>General Ledger mapping</strong>
+          @if (glMappedCount) {
+            <span class="oss-gl-count">{{ glMappedCount }} line(s) mapped</span>
+          } @else {
+            <span class="muted"> — pin GL accounts to a line and its first figure comes from the ledger</span>
+          }
+        </span>
+      </div>
+      <div class="oss-gl-bar-r">
+        @if (glMapMode) {
+          @if (canSelectGlBranch) {
+            <select class="oss-gl-inp" [(ngModel)]="glBranchCode">
+              <option value="">All branches</option>
+              @for (b of glBranches; track b.code) {
+                <option [value]="b.code">{{ b.name }}</option>
+              }
+            </select>
+          } @else {
+            <span class="oss-gl-scope" title="Your login is restricted to this branch">
+              <fa-icon icon="university"></fa-icon> {{ glScopeName }}
+            </span>
+          }
+          @if (glMappedCount) {
+            <button class="oss-btn oss-btn-clear" (click)="clearAllGlMappings()">Clear all</button>
+          }
+        }
+        <button class="oss-btn" [class.oss-btn-xls]="!glMapMode" (click)="toggleGlMapMode()">
+          <fa-icon [icon]="glMapMode ? 'times' : 'plus'"></fa-icon>
+          {{ glMapMode ? 'Done' : 'Add / Remove GLs' }}
+        </button>
+      </div>
+    </div>
+  }
+
   <!-- FILING INFORMATION -->
   @if (activeTab === 'filing') {
     <div class="oss-section">
@@ -74,7 +114,9 @@
   <!-- 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>
+      <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>
@@ -117,7 +159,9 @@
       <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>
+        <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>
@@ -240,7 +284,8 @@
             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>).
+            <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.
@@ -326,7 +371,10 @@
   <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>}
+        {{ 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>
@@ -335,6 +383,9 @@
         <thead>
           <tr>
             <th class="oss-col-label">Particulars</th>
+            @if (glMapMode) {
+              <th class="oss-gl-col">Mapped GL accounts</th>
+            }
             @for (c of t.columns; track $index) {
               <th class="ta-r">{{ c }}</th>
             }
@@ -344,12 +395,48 @@
           @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 (glMapMode) {
+                <td>
+                  @if (!row.header) {
+                    <div class="oss-gl-cell">
+                      @for (code of glCodesFor(t.title + ' / ' + row.label); track code) {
+                        <span class="oss-gl-chip">
+                          <span class="mono">{{ code }}</span>
+                          <button
+                            class="oss-gl-chip-x"
+                            (click)="removeGlFromLine(t.title + ' / ' + row.label, code)"
+                            [attr.aria-label]="'Remove ' + code"
+                          >
+                            <fa-icon icon="times"></fa-icon>
+                          </button>
+                        </span>
+                      }
+                      <button
+                        class="oss-gl-add"
+                        (click)="openGlPicker(t.title + ' / ' + row.label, row.values[0] ?? null)"
+                      >
+                        <fa-icon icon="plus"></fa-icon>
+                        {{ glCodesFor(t.title + ' / ' + row.label).length ? 'Edit' : 'Add GL' }}
+                      </button>
+                    </div>
+                  }
+                </td>
+              }
               @if (row.header) {
                 <td [attr.colspan]="t.columns.length"></td>
               } @else {
                 @for (v of row.values; track $index) {
-                  <td class="ta-r mono" [class.derived]="row.total">
-                    {{ v === null ? '' : (v | number: '1.2-2') }}{{ v !== null && row.percent ? '%' : '' }}
+                  <td
+                    class="ta-r mono"
+                    [class.derived]="row.total"
+                    [class.gl-sourced]="$index === 0 && isGlMapped(t.title + ' / ' + row.label)"
+                    [class.gl-diff]="$index === 0 && glDiffers(t.title + ' / ' + row.label, v)"
+                  >
+                    @if ($index === 0 && isGlMapped(t.title + ' / ' + row.label)) {
+                      {{ effectiveValue(t.title + ' / ' + row.label, v) | number: '1.2-2' }}{{ row.percent ? '%' : '' }}
+                    } @else {
+                      {{ v === null ? '' : (v | number: '1.2-2') }}{{ v !== null && row.percent ? '%' : '' }}
+                    }
                   </td>
                 }
               }

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

@@ -12,6 +12,7 @@ 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 { GlMappingHost } from '../gl-mapping.host';
 import {
   addBanner,
   addMatrixTable,
@@ -77,7 +78,14 @@ type Oss3Tab =
     FormsModule
   ]
 })
-export class Oss3RaqComponent {
+export class Oss3RaqComponent extends GlMappingHost {
+  readonly glReturnCode = 'R323';
+
+  /** RAQ reports the quarter; mapped figures are drawn from the same span. */
+  get glRange() {
+    return { from: '2026-04-01', to: '2026-06-30' };
+  }
+
   activeTab: Oss3Tab = 'filing';
 
   /** Tab strip definition — keeps the template free of a dozen near-identical buttons. */
@@ -313,8 +321,7 @@ export class Oss3RaqComponent {
       { width: 16 },
       { width: 18 },
       { width: 18 },
-      { width: 18 }
-    ];
+      { width: 18 }];
     addBanner(sheet, 'TopImpairedCredits - Top Impaired Credits', 'I');
     addMatrixTable(sheet, this.capitalMemo);
     for (const t of this.recoveryTables) {
@@ -398,8 +405,7 @@ export class Oss3RaqComponent {
       { width: 18 },
       { width: 20 },
       { width: 22 },
-      { width: 20 }
-    ];
+      { width: 20 }];
     addBanner(sheet, 'ExposureLimits - Single and Group Borrower Exposure Limit', 'G');
     addMatrixTable(sheet, this.capitalPreviousMarch);
 

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

@@ -43,6 +43,16 @@ const routes: Routes = [
           data: { title: 'Sanctions Logs', breadcrumb: 'Sanctions Logs' },
           component: SanctionsLogsComponent
         },
+        // Must sit above ':filter', which would otherwise match this path and
+        // render an empty report category instead.
+        {
+          path: 'form-97-98',
+          data: { title: 'Form 97 / 98 Transaction Report', breadcrumb: 'Form 97 / 98 Transaction Report' },
+          loadComponent: () =>
+            import('../form-declarations/form-declaration-report.component').then(
+              (m) => m.FormDeclarationReportComponent
+            )
+        },
         {
           path: ':filter',
           data: { routeParamBreadcrumb: 'filter' },

src/app/shared/icons.module.ts

@@ -24,6 +24,7 @@ import {
   faCalendar,
   faCalendarAlt,
   faCaretDown,
+  faCaretRight,
   faChartBar,
   faCheck,
   faCheckCircle,
@@ -261,6 +262,7 @@ export class IconsModule {
       faCalendarAlt,
       faCalendarCheck,
       faCaretDown,
+      faCaretRight,
       faChartBar,
       faCheck,
       faCheckCircle,

src/environments/.env.ts

@@ -10,7 +10,7 @@
 export default {
   'mifos_x': {
     'version': '260801',
-    'hash': '1c125d97'
+    'hash': '2a9df828'
   },
   'allow_switching_backend_instance': true
 };