diff --git a/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json b/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json
index 8c0f5f27..0b9ae3ac 100644
--- a/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json
+++ b/docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json
@@ -7791,5 +7791,129 @@
     "P001": "05/06only",
     "L1_complete": false,
     "accepted_tests_repeated": false
+  },
+  "iva_l1_g3_delivery_preparation_20261024": {
+    "status": "ready_backup_restore_verified_not_installed",
+    "candidate": "0dc2d64b20ae3d6879e0154f5507b3fdc6031733",
+    "base_remote_main": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+    "coverage": {
+      "group": "G3",
+      "branches": [
+        "P038",
+        "P039",
+        "P040",
+        "P041",
+        "P042",
+        "P043",
+        "P045"
+      ],
+      "scope": "cessation2026/MZN;explicit continuity;no historical exemption/imports"
+    },
+    "counts_before": {
+      "delivered": 36,
+      "QA": 7,
+      "functional_pending": 89,
+      "documentary": 1,
+      "total": 133
+    },
+    "counts_after_delivery": {
+      "delivered": 43,
+      "QA": 0,
+      "functional_pending": 89,
+      "documentary": 1,
+      "total": 133
+    },
+    "QA": "ac948bd8/bda6d1e3;manual Tempo visual confirmation0dc2d64b;3frontend+API1/36+types/build;13frozenbooks unchanged;accepted proofs reused",
+    "visual_provenance": "Manual Tempo;no Codex browser observation claimed. G2L clarification908c8afc is separate from G3 confirmation0dc2d64b.",
+    "runtime_delta": [
+      {
+        "path": "resources/js/components/simulation-operations.tsx",
+        "sha256_LF": "68e0a98d9b1a3190a96d16210e1bb331c23dbbf9aaa218f973ba05dc9c90df55"
+      },
+      {
+        "path": "resources/js/lib/iva-operations.ts",
+        "sha256_LF": "5155a96101393e0dca5f183577587b9b3a9c4e3b981e8491adc0d640301bdcb3"
+      },
+      {
+        "path": "resources/js/lib/iva-temporary-benefits.ts",
+        "sha256_LF": "99bf065703db32709806475f7e8bfdf0d086cce9b15ab30434f44d8df6ed9230"
+      }
+    ],
+    "authenticated_preflight": {
+      "installed": {
+        "status": "installed",
+        "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+        "release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+        "previous_release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "current_link": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+      "release_revision": {
+        "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+        "branch": "main",
+        "built_at": "2026-10-24T14:40:55.681401+00:00",
+        "manifest_sha256": "8ee52a7b3f7c4363f10d73382d85325bbfa331c2e6e44ccd08d92e578cdf2776"
+      },
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "configuration_keys": [
+        "repository",
+        "branch",
+        "target_url",
+        "legacy_root",
+        "state_root",
+        "release_root",
+        "current_link",
+        "shared_assets",
+        "php",
+        "schema_contract",
+        "ci_environment",
+        "postgis_image",
+        "test_database",
+        "qa_port",
+        "retention",
+        "webhook_secret_file"
+      ],
+      "safe_paths": {
+        "repository": "nala/Investidor-V2",
+        "release_root": "/var/www/investmoz-homologacao/releases",
+        "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+      },
+      "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+    },
+    "backup_restore": {
+      "backup": {
+        "stage": "/var/backups/investmoz-l1-g3-delivery-20261024/backup",
+        "target": {
+          "database": "teste_investidor",
+          "port": 5432
+        },
+        "tables": 174,
+        "files_verified": 369,
+        "dump_sha256": "0a9ebaa6f883abbea456f5971a35cb2081031735d56138f0d9354a9325591d7a",
+        "files_sha256": "ec19f952637953c1b286a5dfd5e8cef7861a0564c7d7c5a3187103fc0305a746",
+        "restore_verified": false
+      },
+      "restore": {
+        "restore_verified": true,
+        "tables_verified": 174,
+        "container_network": "none",
+        "database": "l1_g3_restore_20261024",
+        "port": 55441,
+        "source_dump_sha256": "0a9ebaa6f883abbea456f5971a35cb2081031735d56138f0d9354a9325591d7a",
+        "active_database_writes": 0
+      }
+    },
+    "activation": "Existing Git FF/webhook/installer;no migrations/imports/permissions/newserver fiscal rule",
+    "rollback": {
+      "patch": "docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch",
+      "checked": true,
+      "applied": false,
+      "preserves": "catalogue/readers/history/reports;prior release and fresh backup retained",
+      "old_patch": "Earlier patch no longer applies after new helper;new compatible patch generated,old artifact preserved"
+    },
+    "L1_complete": false,
+    "P001": "05/06only",
+    "statistics_AI": "deferred"
   }
 }
diff --git a/docs/investmoz/simulations/l1-g3-delivery-20261024.json b/docs/investmoz/simulations/l1-g3-delivery-20261024.json
new file mode 100644
index 00000000..74b92ce3
--- /dev/null
+++ b/docs/investmoz/simulations/l1-g3-delivery-20261024.json
@@ -0,0 +1,124 @@
+{
+  "status": "ready_backup_restore_verified_not_installed",
+  "candidate": "0dc2d64b20ae3d6879e0154f5507b3fdc6031733",
+  "base_remote_main": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+  "coverage": {
+    "group": "G3",
+    "branches": [
+      "P038",
+      "P039",
+      "P040",
+      "P041",
+      "P042",
+      "P043",
+      "P045"
+    ],
+    "scope": "cessation2026/MZN;explicit continuity;no historical exemption/imports"
+  },
+  "counts_before": {
+    "delivered": 36,
+    "QA": 7,
+    "functional_pending": 89,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 43,
+    "QA": 0,
+    "functional_pending": 89,
+    "documentary": 1,
+    "total": 133
+  },
+  "QA": "ac948bd8/bda6d1e3;manual Tempo visual confirmation0dc2d64b;3frontend+API1/36+types/build;13frozenbooks unchanged;accepted proofs reused",
+  "visual_provenance": "Manual Tempo;no Codex browser observation claimed. G2L clarification908c8afc is separate from G3 confirmation0dc2d64b.",
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "68e0a98d9b1a3190a96d16210e1bb331c23dbbf9aaa218f973ba05dc9c90df55"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "5155a96101393e0dca5f183577587b9b3a9c4e3b981e8491adc0d640301bdcb3"
+    },
+    {
+      "path": "resources/js/lib/iva-temporary-benefits.ts",
+      "sha256_LF": "99bf065703db32709806475f7e8bfdf0d086cce9b15ab30434f44d8df6ed9230"
+    }
+  ],
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+      "release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+    "release_revision": {
+      "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+      "branch": "main",
+      "built_at": "2026-10-24T14:40:55.681401+00:00",
+      "manifest_sha256": "8ee52a7b3f7c4363f10d73382d85325bbfa331c2e6e44ccd08d92e578cdf2776"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g3-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "0a9ebaa6f883abbea456f5971a35cb2081031735d56138f0d9354a9325591d7a",
+      "files_sha256": "ec19f952637953c1b286a5dfd5e8cef7861a0564c7d7c5a3187103fc0305a746",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g3_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "0a9ebaa6f883abbea456f5971a35cb2081031735d56138f0d9354a9325591d7a",
+      "active_database_writes": 0
+    }
+  },
+  "activation": "Existing Git FF/webhook/installer;no migrations/imports/permissions/newserver fiscal rule",
+  "rollback": {
+    "patch": "docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch",
+    "checked": true,
+    "applied": false,
+    "preserves": "catalogue/readers/history/reports;prior release and fresh backup retained",
+    "old_patch": "Earlier patch no longer applies after new helper;new compatible patch generated,old artifact preserved"
+  },
+  "L1_complete": false,
+  "P001": "05/06only",
+  "statistics_AI": "deferred"
+}
diff --git a/docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch b/docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch
new file mode 100644
index 00000000..7b854bbc
--- /dev/null
+++ b/docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch
@@ -0,0 +1,19 @@
+--- a/resources/js/components/simulation-operations.tsx
++++ b/resources/js/components/simulation-operations.tsx
+@@ -17,6 +17,8 @@
+     const change=(id:string,patch:Partial<SalesOperation>)=>run(()=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)}));
+     const continueTemporary=(id:string,target:string)=>run(()=>save({...book,rows:book.rows.map(row=>row.id===id?continueTemporaryOperation(row,target):row)}));
+     return <section aria-label="Operações IVA por oportunidade" className="space-y-3 rounded border p-3">
++        <p role="status">Novos cálculos temporariamente suspensos; resultados guardados e relatórios disponíveis.</p>
++        <fieldset disabled>
+         <h4 className="font-semibold">Operações de IVA — enquadramento das vendas</h4>
+         <p>Oportunidade {String(draft.context_opportunity||'entrada geral')}; moeda original {book.currency||'por indicar'}. Cobertura2026/MZN. Reutilize as vendas e complete apenas o enquadramento. Este bloco classifica as operações; não substitui nem soma novamente a execução mensal geral acima.</p>
+         <p>Uma empresa pode ter operações com tratamentos diferentes. Os valores são projecções sob pressupostos declarados, sem certificar facturas, reconhecer créditos ou submeter uma declaração à AT.</p>
+@@ -82,6 +84,7 @@
+         {book.periods.map(p=><label className="block" key={p.period}><input type="checkbox" checked={p.complete} onChange={e=>run(()=>save({...book,periods:book.periods.map(v=>v.period===p.period?{...v,complete:e.target.checked}:v)}))}/> {p.period}: incluí todas as operações deste período; lista vazia significa ausência expressamente confirmada.</label>)}
+         <p>Limites: outras isenções/bases especiais e correspondência do campo06 permanecem por delimitar. IVA incluído a5% conserva a fracção exacta e apresenta um decimal a6casas; a aproximação de apresentação não constitui regra declarativa. O desconhecido nunca é assumido como zero.</p>
+         <button type="button" disabled={!book.periods.length} className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50" onClick={()=>run(()=>save(recordSales(draft,book)))}>Calcular e guardar operações IVA</button>
++        </fieldset>
+         {book.result&&<><p role="status">{salesCurrent(draft,book)?'Resultado correspondente às entradas.':'Resultado histórico conservado; reveja as alterações antes de recalcular.'}</p><dl>{salesReportRows(draft).map(([,label,value,origin],index)=><div className="break-inside-avoid border-t py-2" key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
+     </section>;
+ }