feat(investment): settle purchases from Holdings; broken-period interest to settlement date

- Purchases are saved as Pending Settlement. Holdings show the status and
  a Settle button (from the settlement date), and the GL transaction id
  once settled.
- The transaction log shows "Not posted (pending settlement)" until a
  deal is settled, and dates the purchase on its settlement date.
- Broken-period interest is counted up to the settlement date.
- Accounting Preview title and the Holdings Settlement Date column
  reflect settlement-date posting.

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

src/app/investment/bond-investment/bond-investment.component.html

@@ -137,11 +137,12 @@
             <th class="num">Units</th>
             <th class="num">Face Value</th>
             <th class="num">Rate</th>
-            <th>Purchase Date</th>
+            <th>Settlement Date</th>
             <th>Maturity Date</th>
             <th class="num col-in">Accrued Interest</th>
             <th class="num col-net">Maturity Value</th>
             <th>Status</th>
+            <th>Settlement</th>
           </tr>
         </thead>
         <tbody>
@@ -160,12 +161,23 @@
               <td class="num col-in">₹{{ accrued(h) | number: '1.2-2' }}</td>
               <td class="num col-net">₹{{ maturity(h) | number: '1.2-2' }}</td>
               <td>
-                <span [class]="statusClass(h)">{{ h.status }}</span>
+                <span [class]="statusClass(h)">{{
+                  h.status === 'PENDING_SETTLEMENT' ? 'PENDING SETTLEMENT' : h.status
+                }}</span>
+              </td>
+              <td>
+                @if (h.status === 'PENDING_SETTLEMENT') {
+                  <button type="button" class="pg-btn pg-btn--primary" (click)="settleDeal(h)">
+                    Settle ({{ h.settlementDate }})
+                  </button>
+                } @else if (h.glTransactionId) {
+                  <span class="pg-chip" title="Journal entry transaction">GL {{ h.glTransactionId }}</span>
+                }
               </td>
             </tr>
           } @empty {
             <tr>
-              <td colspan="11" class="pg-empty">No {{ instrumentLabel(bondType) }} holdings yet.</td>
+              <td colspan="12" class="pg-empty">No {{ instrumentLabel(bondType) }} holdings yet.</td>
             </tr>
           }
         </tbody>
@@ -384,7 +396,7 @@
       }
 
       <!-- 3. Accounting preview -->
-      <div class="pos-section-label">Accounting Preview (posted after checker approval)</div>
+      <div class="pos-section-label">Accounting Preview (posted on Settle, dated the settlement date)</div>
       @if (purchaseAccountingPreview.length) {
         <table class="pg-table">
           <thead>
@@ -1284,7 +1296,7 @@
               <td>{{ t.certNo }}</td>
               <td>{{ t.txnType }}</td>
               <td>{{ t.particulars }}</td>
-              <td>{{ t.glCode ? t.glCode + ' — ' + t.glName : '—' }}</td>
+              <td>{{ t.glCode ? t.glCode + ' — ' + t.glName : t.glName || '—' }}</td>
               <td class="num">₹{{ t.amount | number: '1.2-2' }}</td>
             </tr>
           } @empty {

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

@@ -239,17 +239,19 @@ export class BondInvestmentComponent implements OnInit {
     });
   }
 
+  /** A purchase reaches the GL only when it is settled, dated the settlement date. */
   private purchaseTxn(d: InvestmentPurchaseDto): InvestmentTxn {
+    const posted = !!d.glTransactionId;
     return {
       certNo: d.certNo,
       instrumentType: d.bondType,
       txnType: 'PURCHASE',
       voucherNo: `INV/PUR/${d.dealNo}`,
-      txnDate: d.dealDate,
+      txnDate: d.settlementDate,
       amount: d.settlementAmount,
       particulars: `Purchase Deal ${d.dealNo} - ${d.scriptDesc} - ${d.partyName} [${d.category}]`,
-      glCode: d.investmentGlCode,
+      glCode: posted ? d.investmentGlCode : '',
-      glName: d.investmentGlName
+      glName: posted ? `${d.investmentGlName} (txn ${d.glTransactionId})` : 'Not posted (pending settlement)'
     };
   }
 
@@ -573,20 +575,19 @@ export class BondInvestmentComponent implements OnInit {
     return approxYtm(f.intRate, f.purchaseRate || 100, yearsBetween(f.issueDate, this.purchaseMaturityDate));
   }
 
-  /** Accrued Interest at purchase — interest earned by the seller since the last coupon date. */
+  /** Broken-period interest owed to the seller from the last coupon date up to the settlement date, 30/360. */
-  /** Interest owed to the seller from the last coupon date up to the deal date, on a 30/360 basis —
-   *  interest is counted to the event date, not the date the money moves (Jitendra Sir). */
   get purchaseAccruedInterest(): number {
     const f = this.purchaseForm;
     if (!f.intRate || !f.lastIntDt || !f.dealDate) {
       return 0;
     }
-    return Math.round((this.purchaseBaseAmount * (f.intRate / 100) * days360(f.lastIntDt, f.dealDate)) / 360);
+    return Math.round((this.purchaseBaseAmount * (f.intRate / 100) * this.purchaseAccruedDays) / 360);
   }
 
   get purchaseAccruedDays(): number {
     const f = this.purchaseForm;
-    return f.lastIntDt && f.dealDate ? days360(f.lastIntDt, f.dealDate) : 0;
+    // Up to the settlement date, when the bond leaves the seller (RBI para 83; Jitendra Sir).
+    return f.lastIntDt && this.purchaseSettlementDate ? days360(f.lastIntDt, this.purchaseSettlementDate) : 0;
   }
 
   /** Premium (+) or discount (−) paid over face value. */
@@ -842,7 +843,9 @@ export class BondInvestmentComponent implements OnInit {
     };
     this.investmentService.createPurchase(body).subscribe({
       next: (res) => {
-        this.toast(`Deal ${res.resourceIdentifier} saved. GL posting will follow once accounting is approved.`);
+        this.toast(
+          `Deal ${res.resourceIdentifier} saved — pending settlement. Settle it from Holdings on or after the settlement date.`
+        );
         this.activeTab = 'holdings';
         this.loadPurchases();
       },
@@ -941,6 +944,24 @@ export class BondInvestmentComponent implements OnInit {
     this.toast(`Deal for Cert No ${h.certNo} retrieved.`);
   }
 
+  /** Posts a pending deal to GL dated its settlement date; under maker-checker it waits in the Checker Inbox. */
+  settleDeal(h: InvestmentHolding): void {
+    if (!h.id) {
+      return;
+    }
+    this.investmentService.settlePurchase(h.id).subscribe({
+      next: (res) => {
+        this.toast(
+          res.rollbackTransaction
+            ? `Settlement of deal ${h.dealNo} sent for approval (Checker Inbox).`
+            : `Deal ${h.dealNo} settled and posted to GL (transaction ${res.transactionId}).`
+        );
+        this.loadPurchases();
+      },
+      error: (err) => this.toast(apiErrorMessage(err))
+    });
+  }
+
   dropPurchase(): void {
     const h = this.holdings.find((x) => x.certNo === this.purchaseForm.certNo);
     if (!h?.id) {

src/app/investment/investment-data.ts

@@ -17,7 +17,7 @@
  */
 
 export type InstrumentType = 'FD' | 'GOVT_SECURITY' | 'NON_SLR' | 'BOND' | 'MUTUAL_FUND' | 'SHARE';
-export type HoldingStatus = 'ACTIVE' | 'MATURED' | 'SOLD' | 'WRITTEN_OFF';
+export type HoldingStatus = 'PENDING_SETTLEMENT' | 'ACTIVE' | 'MATURED' | 'SOLD' | 'WRITTEN_OFF';
 export type InterestFreq = 'MONTHLY' | 'QUARTERLY' | 'HALF_YEARLY' | 'YEARLY' | 'CUMULATIVE';
 export type TxnType =
   | 'PURCHASE'
@@ -133,6 +133,10 @@ export interface InvestmentHolding {
   partyCode?: string;
   bookValue?: number;
   settlementAmount?: number;
+  /** Settlement date of the deal (deal date + T+n) — it can be settled on or after this day. */
+  settlementDate?: string;
+  /** Journal entry transaction posted when the deal was settled. */
+  glTransactionId?: string;
 }
 
 export interface InvestmentTxn {

src/app/investment/investment.service.ts

@@ -12,6 +12,7 @@ import { Observable, forkJoin } from 'rxjs';
 import { map, tap } from 'rxjs/operators';
 import {
   DailyScriptRate,
+  HoldingStatus,
   InstrumentType,
   InvestmentHolding,
   PARTY_MASTER,
@@ -119,6 +120,8 @@ export interface InvestmentPurchaseDto {
   crGlName: string;
   otherDetails?: string;
   status: string;
+  glTransactionId?: string;
+  settledOnDate?: string;
 }
 
 export interface InvestmentGlAccount {
@@ -200,6 +203,14 @@ export class InvestmentService {
     return this.http.delete(`/investment/daily-rates/${rateId}`);
   }
 
+  /** Settles a deal: posts it to GL dated its settlement date. Under maker-checker the response only says it awaits approval. */
+  settlePurchase(purchaseId: number): Observable<{ transactionId?: string; rollbackTransaction?: boolean }> {
+    return this.http.post<{ transactionId?: string; rollbackTransaction?: boolean }>(
+      `/investment/purchases/${purchaseId}/settle`,
+      {}
+    );
+  }
+
   createPurchase(body: object): Observable<{ resourceId: number; resourceIdentifier: string }> {
     return this.http.post<{ resourceId: number; resourceIdentifier: string }>('/investment/purchases', body);
   }
@@ -316,7 +327,9 @@ export function toHolding(p: InvestmentPurchaseDto): InvestmentHolding {
     glName: p.investmentGlName,
     crToAc: p.crGlCode,
     brokerCode: '',
-    status: 'ACTIVE',
+    status: p.status as HoldingStatus,
+    settlementDate: p.settlementDate,
+    glTransactionId: p.glTransactionId,
     category: p.category,
     bookValue: p.bookValue,
     settlementAmount: p.settlementAmount