docs: record installed fiscal preparation delivery

Partir de uma ideia Sectores de investimento

.gitattributes

@@ -12,3 +12,6 @@ database/data/economic-references-lot-01.json text eol=crlf
 CHANGELOG.md export-ignore
 README.md export-ignore
 .github/workflows/browser-tests.yml export-ignore
+
+# Preserve the original archived BM HTML bytes and whitespace.
+docs/investmoz/simulations/source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html -text -diff

app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php

@@ -0,0 +1,70 @@
+<?php
+
+namespace App\Http\Controllers\Api\V1;
+
+use App\Http\Controllers\Controller;
+use App\Jobs\ScanDocumentForMalware;
+use App\Services\SimulationFormDrafts;
+use Illuminate\Http\Request;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Storage;
+use Illuminate\Support\Str;
+
+class SimulationOfferDocumentController extends Controller
+{
+    public function store(Request $request, string $id, SimulationFormDrafts $drafts)
+    {
+        abort_unless(Str::isUuid($id), 404);
+        $drafts->find($id, $request);
+        // Same private document infrastructure and technical file limit as investment attachments.
+        $request->validate(['file' => ['required', 'file', 'mimetypes:application/pdf,text/plain,image/png,image/jpeg', 'max:10240']]);
+        $file = $request->file('file');
+        $hash = hash_file('sha256', $file->getRealPath());
+        $existing = DB::table('documents')->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->where('sha256', $hash)->whereNull('deleted_at')->first();
+        if ($existing) {
+            return response()->json(['data' => $this->metadata($id, $existing)], 200)->header('Cache-Control', 'private, no-store');
+        }
+        $documentId = (string) Str::uuid();
+        $key = $file->storeAs('simulation-offers/'.$id, $documentId, 'local');
+        abort_unless(is_string($key), 500);
+        try {
+            DB::table('documents')->insert(['id' => $documentId, 'source_system' => 'simulation-fiscal-offer', 'external_id' => $id,
+                'file_name' => basename($file->getClientOriginalName()), 'media_type' => $file->getMimeType(), 'storage_key' => $key,
+                'sha256' => $hash, 'size_bytes' => $file->getSize(), 'uploaded_by' => $request->user()->id,
+                'status' => 'quarantined', 'data_classification' => 'confidential']);
+        } catch (\Throwable $e) {
+            Storage::disk('local')->delete($key);
+            throw $e;
+        }
+        ScanDocumentForMalware::dispatch($documentId)->afterCommit();
+        return response()->json(['data' => $this->metadata($id, DB::table('documents')->where('id', $documentId)->first())], 201)->header('Cache-Control', 'private, no-store');
+    }
+
+    public function index(Request $request, string $id, SimulationFormDrafts $drafts)
+    {
+        abort_unless(Str::isUuid($id), 404);
+        $drafts->find($id, $request);
+        $documents = DB::table('documents')->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->whereNull('deleted_at')->get();
+        return response()->json(['data' => $documents->map(fn ($doc) => $this->metadata($id, $doc))])->header('Cache-Control', 'private, no-store');
+    }
+
+    public function download(Request $request, string $id, string $document, SimulationFormDrafts $drafts)
+    {
+        abort_unless(Str::isUuid($id) && Str::isUuid($document), 404);
+        $drafts->find($id, $request);
+        $doc = DB::table('documents')->where('id', $document)->where('source_system', 'simulation-fiscal-offer')->where('external_id', $id)->whereNull('deleted_at')->first();
+        abort_unless($doc, 404);
+        abort_unless($doc->status === 'active' && $doc->malware_scan_status === 'clean' && hash_equals(trim($doc->sha256), (string) $doc->malware_scanned_sha256), 409, 'Anexo conservado; descarga disponível após análise antimalware concluída.');
+        $root = realpath(Storage::disk('local')->path('simulation-offers/'.$id));
+        $path = realpath(Storage::disk('local')->path($doc->storage_key));
+        abort_unless($root && $path && str_starts_with(strtolower($path), strtolower($root.DIRECTORY_SEPARATOR)) && is_file($path), 404);
+        abort_unless(hash_equals(trim($doc->sha256), hash_file('sha256', $path)), 409, 'Conteúdo do anexo diverge do hash registado.');
+        return response()->download($path, basename($doc->file_name), ['Cache-Control' => 'private, no-store', 'X-Content-Type-Options' => 'nosniff']);
+    }
+
+    private function metadata(string $id, object $doc): array
+    {
+        return ['id' => $doc->id, 'draftId' => $id, 'name' => $doc->file_name, 'sha256' => trim($doc->sha256),
+            'scan' => $doc->malware_scan_status, 'url' => '/api/v1/simulation-drafts/'.$id.'/offer-documents/'.$doc->id];
+    }
+}

app/Http/Controllers/InvestmentComplementController.php

@@ -0,0 +1,27 @@
+<?php
+
+namespace App\Http\Controllers;
+
+use App\Services\InvestmentComplements;
+use Illuminate\Http\Request;
+
+final class InvestmentComplementController extends Controller
+{
+    public function index(Request $request, InvestmentComplements $service)
+    {
+        $data = $request->validate(['origin' => [\Illuminate\Validation\Rule::requiredIf(!$request->has('contexts')), 'nullable', 'string', 'max:100'], 'territory_id' => 'nullable|uuid',
+            'contexts' => 'sometimes|array|max:100', 'contexts.*' => 'array:origin,territory_id', 'contexts.*.origin' => 'required|string|max:100', 'contexts.*.territory_id' => 'nullable|uuid']);
+        $items = [];
+        $issues = [];
+        foreach ($data['contexts'] ?? [['origin' => $data['origin'], 'territory_id' => $data['territory_id'] ?? null]] as $context) {
+            try {
+                $items = [...$items, ...$service->options($context['origin'], $context['territory_id'] ?? null)];
+            } catch (\Illuminate\Database\Eloquent\ModelNotFoundException|\Symfony\Component\HttpKernel\Exception\HttpException $e) {
+                $status = $e instanceof \Symfony\Component\HttpKernel\Exception\HttpException ? $e->getStatusCode() : 404;
+                if (!isset($data['contexts']) || $status !== 404) throw $e;
+                $issues[] = ['origin' => $context['origin'], 'message' => 'Uma referência escolhida deixou de estar disponível para consulta pública. A relação guardada conserva-se no dossier; os outros complementos continuam disponíveis.'];
+            }
+        }
+        return response()->json(isset($data['contexts']) ? ['items' => $items, 'issues' => $issues] : $items)->header('Cache-Control', 'private, no-store');
+    }
+}

app/Http/Controllers/InvestmentDiscoveryController.php

@@ -29,7 +29,7 @@ class InvestmentDiscoveryController extends Controller
             'corridorGroups' => ($filters['view'] ?? '') === 'corridors' ? app(\App\Services\OpportunityCorridorExplorer::class)->groups($filters) : [],
             'territorySelection' => app(InvestmentGeography::class)->selection($filters),
             'guides' => app(\App\Services\SectorInvestment::class)->guides(\App\Models\Sector::where('slug', $filters['sector'] ?? '')->where('is_active', true)->whereNotNull('published_at')->first()),
-            'results' => $catalogue->query($filters)->paginate(12)->withQueryString(),
+            'results' => $catalogue->query($filters)->paginate(12)->withQueryString()->through(fn ($record) => $catalogue->presentLocation($record)),
             'favourites' => $request->user() ? DB::table('opportunity_favourites')->where('user_id', $request->user()->id)->pluck('opportunity_id') : [],
             'territorial' => $this->territorial($filters)]);
     }
@@ -74,7 +74,7 @@ class InvestmentDiscoveryController extends Controller
 
     public function search(Request $request, InvestmentCatalogue $catalogue): JsonResponse
     {
-        return response()->json($catalogue->query($catalogue->filters($request))->paginate($request->integer('per_page', 12))->withQueryString());
+        return response()->json($catalogue->query($catalogue->filters($request))->paginate($request->integer('per_page', 12))->withQueryString()->through(fn ($record) => $catalogue->presentLocation($record)));
     }
 
     public function references(Request $request, InvestmentCatalogue $catalogue): JsonResponse
@@ -107,7 +107,7 @@ class InvestmentDiscoveryController extends Controller
         $returnFilters = $request->query();
         unset($returnFilters['zone_id'], $returnFilters['from_dossier']);
 
-        return Inertia::render('investment/detail', ['record' => $record, 'context' => $catalogue->context($record->id), 'zone_origin' => $origin,
+        return Inertia::render('investment/detail', ['complements' => app(\App\Services\InvestmentComplements::class)->options('opportunity:'.$record->id), 'record' => $record, 'context' => $catalogue->context($record->id), 'zone_origin' => $origin,
             'guides' => app(\App\Services\SectorInvestment::class)->guides($record->sector),
             'dossierOrigin' => $dossierOrigin ? ['id' => $dossierOrigin->id, 'title' => $dossierOrigin->title] : null,
             'returnUrl' => $returnFilters === [] ? '/oportunidades' : '/oportunidades?'.http_build_query($returnFilters)]);

app/Http/Controllers/InvestmentPortfolioController.php

@@ -61,8 +61,15 @@ class InvestmentPortfolioController extends Controller
     {
         $management = $request->routeIs('management.portfolio*');
         $filters = $request->validate(['q' => ['nullable', 'string', 'max:120'], 'kind' => ['nullable', 'in:corridor,cluster,project'],
+            'sector' => ['nullable', 'string', 'max:500'],
             'province_id' => ['nullable', 'uuid'], 'district_id' => ['nullable', 'uuid'], 'admin_post_id' => ['nullable', 'uuid'], 'locality_id' => ['nullable', 'uuid']]);
         $query = $management ? InvestmentDossier::query() : self::visible();
+        $sectorOptions = ($management ? InvestmentDossier::query() : self::visible())
+            ->whereNotNull('content->sector')->get()->pluck('content.sector')
+            ->filter(fn ($sector) => is_string($sector) && trim($sector) !== '')->unique()->sort()->values();
+        if (! empty($filters['sector'])) {
+            $query->where('content->sector', $filters['sector']);
+        }
         if (! empty($filters['kind'])) {
             $query->whereNotNull($filters['kind'].'_id');
         }
@@ -76,7 +83,7 @@ class InvestmentPortfolioController extends Controller
         }
 
         return Inertia::render('portfolio/index', ['records' => $query->orderBy('title')->paginate(30)->withQueryString(),
-            'management' => $management, 'filters' => $filters, 'territorySelection' => $territorySelection]);
+            'management' => $management, 'filters' => $filters, 'sectors' => $sectorOptions, 'territorySelection' => $territorySelection]);
     }
 
     public function show(Request $request, string $id): Response
@@ -131,12 +138,19 @@ class InvestmentPortfolioController extends Controller
                 ->orderByDesc('updated_at')->limit(10)->get(['id', 'version', 'updated_at'])
             : collect();
 
-        return Inertia::render('portfolio/show', ['record' => $record, 'related' => $related, 'management' => $management, 'zones' => $zones,
+        return Inertia::render('portfolio/show', ['complements' => $management ? [] : app(\App\Services\InvestmentComplements::class)->options('portfolio:'.$record->id), 'record' => $record, 'related' => $related, 'management' => $management, 'zones' => $zones,
             'anchorProject' => $anchorProject, 'existingSubmissions' => $existingSubmissions,
             'geography' => app(InvestmentRelations::class)->dossier($record, $management),
             'origin' => $origin ? ['id' => $origin->id, 'title' => $origin->title] : null, 'opportunities' => $opportunities, 'chains' => $chains]);
     }
 
+    public function resumeInterest(Request $request, string $id): RedirectResponse
+    {
+        self::visible()->findOrFail($id);
+        $data = $request->validate(['catalogue_query' => ['nullable', 'string', 'max:4000']]);
+        return redirect('/carteira/'.$id.'?'.http_build_query([...$data, 'prepare_interest' => '1']));
+    }
+
     public function save(Request $request, InvestmentDossier $dossier): RedirectResponse
     {
         $data = $request->validate(['version_no' => ['required', 'integer', 'min:1'], 'title' => ['required', 'string', 'max:255'], 'source' => ['required', 'string', 'max:2000'],

app/Http/Controllers/InvestmentSubmissionController.php

@@ -192,11 +192,13 @@ class InvestmentSubmissionController extends Controller
     {
         $required = $submitting ? 'required' : 'nullable';
         $data = $request->validate(['version' => ['required', 'integer', 'min:1'],
-            'payload' => ['required', 'array:context_reuse,full_name,email,phone,country,residence_country_code,incorporation_country_code,organization_country_snapshot,declared_origin_country_code,organisation,representative_role,experience,investment_capacity,profile_id,sector,objective,participation_id,partnership_id,estimated_amount,currency,horizon,location,cluster_ids,corridor_ids,project_ids,contact_consent,other_details'],
+            'payload' => ['required', 'array:context_opportunity,context_opportunity_snapshot,context_reuse,full_name,email,phone,country,residence_country_code,incorporation_country_code,organization_country_snapshot,declared_origin_country_code,organisation,representative_role,experience,investment_capacity,profile_id,sector,objective,participation_id,partnership_id,estimated_amount,currency,horizon,location,cluster_ids,corridor_ids,project_ids,contact_consent,other_details'],
             'payload.organization_country_snapshot' => ['sometimes', 'array', 'max:10'],
             'payload.residence_country_code' => ['nullable', 'string', app(CountryCatalogue::class)->rule()],
             'payload.incorporation_country_code' => ['nullable', 'string', app(CountryCatalogue::class)->rule()],
             'payload.declared_origin_country_code' => ['nullable', 'string', app(CountryCatalogue::class)->rule()],
+            'payload.context_opportunity' => ['nullable', 'string', 'max:100'],
+            'payload.context_opportunity_snapshot' => ['nullable', 'string', 'max:200000'],
             'payload.context_reuse' => ['nullable', 'string', 'max:10000'],
             'payload.other_details' => ['nullable', 'string', 'max:5000'],
             'payload.full_name' => [$required, 'string', ...($submitting ? ['min:3'] : []), 'max:150'], 'payload.email' => [$required, $submitting ? 'email:rfc' : 'string', 'max:150'],
@@ -247,6 +249,9 @@ class InvestmentSubmissionController extends Controller
             }
         }
 
+        $bound = DB::table('desk_cases')->where('submission_id', $request->route('id'))->where('user_id', $request->user()->id)->whereNotNull('journey_id')->first();
+        if ($bound) $data['payload'] = app(\App\Services\InvestmentConsumerScope::class)->bind($request->user(), $bound->id, $data['payload'], $submitting);
+        else unset($data['payload']['context_opportunity'], $data['payload']['context_opportunity_snapshot']);
         return $data;
     }
 
@@ -266,7 +271,7 @@ class InvestmentSubmissionController extends Controller
         $version = DB::transaction(function () use ($request, $id, $data) {
             $row = $this->owned($request, $id, true, true);
             abort_unless($row->status === 'draft' && $row->version === (int) $data['version'], 409, 'Rascunho alterado. Recarregue antes de guardar.');
-            $row->update(['payload' => $this->preserveCountrySource($row, $data['payload']), 'version' => $row->version + 1]);
+            $row->update([...(isset($data['payload']['context_opportunity']) ? ['opportunity_id'=>(int)substr($data['payload']['context_opportunity'],12)] : []), 'payload' => $this->preserveCountrySource($row, $data['payload']), 'version' => $row->version + 1]);
             InvestmentSpecificNeed::where('submission_id', $id)->delete();
             foreach ($data['needs'] ?? [] as $need) {
                 InvestmentSpecificNeed::create([...$need, 'submission_id' => $id]);
@@ -310,7 +315,8 @@ class InvestmentSubmissionController extends Controller
                     return InterestRequest::findOrFail($row->interest_request_id)->reference;
                 }
                 abort_unless($row->version === (int) $data['version'], 409, 'Rascunho alterado. Recarregue.');
-                $opportunity = $row->opportunity_id ? Opportunity::published()->findOrFail($row->opportunity_id) : null;
+                $scopeKey = $data['payload']['context_opportunity'] ?? null;
+                $opportunity = $scopeKey ? Opportunity::published()->findOrFail(substr($scopeKey,12)) : ($row->opportunity_id ? Opportunity::published()->findOrFail($row->opportunity_id) : null);
                 if ($row->dossier_id) {
                     InvestmentPortfolioController::visible()->findOrFail($row->dossier_id);
                 }
@@ -331,12 +337,14 @@ class InvestmentSubmissionController extends Controller
                         'sector_interest' => $p['sector'], 'message' => $p['objective'], 'privacy_consent' => true, 'consented_at' => now(),
                         'status' => 'received', 'source_page' => '/investidor/manifestacoes/'.$id,
                         'metadata' => ['submission_id' => $id, 'portal_user_id' => $request->user()->id, 'dossier_id' => $row->dossier_id,
+                            'context_opportunity' => $p['context_opportunity'] ?? null,
+                            'context_opportunity_snapshot' => $p['context_opportunity_snapshot'] ?? null,
                             'declared_origin_country_code' => $p['declared_origin_country_code'] ?? null,
                             'residence_country_code' => $p['residence_country_code'] ?? null,
                             'incorporation_country_code' => $p['incorporation_country_code'] ?? null,
                             ...(isset($p['organization_country_snapshot']) ? ['organization_country_snapshot' => $p['organization_country_snapshot']] : []),
                             ...($zoneOrigin ? ['zone_origin' => (array) $zoneOrigin] : [])]]));
-                $row->update(['payload' => $p, 'version' => $row->version + 1, 'interest_request_id' => $interest->id, 'status' => 'submitted']);
+                $row->update(['opportunity_id'=>$opportunity?->id, 'payload' => $p, 'version' => $row->version + 1, 'interest_request_id' => $interest->id, 'status' => 'submitted']);
                 InvestmentSpecificNeed::where('submission_id', $id)->delete();
                 foreach ($data['needs'] ?? [] as $need) {
                     InvestmentSpecificNeed::create([...$need, 'submission_id' => $id]);

app/Http/Controllers/InvestmentTerritoryController.php

@@ -19,12 +19,21 @@ class InvestmentTerritoryController extends Controller
         $data = $request->validate(['territory_id' => ['required', 'uuid']]);
         $profile = $request->is('minhas-oportunidades/*');
         $management = $request->is('management/*') || $profile;
+        $actor = $request->user();
+        $access = app(PortalProfileAccess::class);
+        // The general consumers use this same endpoint while authenticated.
+        // Reuse the read access already granted by the private cadastral routes.
+        $profileAccess = $actor && $actor->hasVerifiedEmail()
+            && ($access->grants($actor) !== [] || $access->superuser($actor));
+        $internal = $profileAccess || ($actor?->hasVerifiedEmail() && $actor->can('manage-portal'));
         if ($management) {
-            $access = app(PortalProfileAccess::class);
-            abort_unless($profile ? ($access->grants($request->user()) !== [] || $access->superuser($request->user())) : $request->user()?->can('manage-portal'), 403);
+            abort_unless($profile ? $profileAccess : $internal, 403);
         }
 
-        return response()->json(app(TerritoryGeometry::class)->context($data['territory_id'], $management));
+        return response()->json([
+            ...app(TerritoryGeometry::class)->context($data['territory_id'], $internal),
+            'geometry_scope' => $internal ? 'authorized_internal' : 'public',
+        ])->header('Cache-Control', 'private, no-store');
     }
 
     private const TABLES = ['opportunities' => 'opportunities', 'projects' => 'projects', 'clusters' => 'economic_clusters', 'corridors' => 'development_corridors', 'zones' => 'investment_zones'];

app/Http/Controllers/InvestorContextController.php

@@ -11,6 +11,15 @@ use Inertia\Inertia;
 
 final class InvestorContextController extends Controller
 {
+    private function entryComplements(Request $request): array
+    {
+        $data = $request->validate(['complement_origin' => 'nullable|string|max:100', 'complement_code' => 'required_with:complement_origin|string|max:40',
+            'complement_target' => 'nullable|string|max:100', 'complement_territory' => 'nullable|uuid']);
+        if (empty($data['complement_origin'])) return [];
+        return app(\App\Services\InvestmentComplements::class)->resolve([['origin' => $data['complement_origin'], 'code' => $data['complement_code'],
+            'target' => $data['complement_target'] ?? null, 'territory_id' => $data['complement_territory'] ?? null]]);
+    }
+
     private function entryChoices(Request $r, InvestorContext $context): array
     {
         $data = $r->validate(['source' => 'nullable|string|max:100', 'from_dossier' => 'nullable|uuid', 'opportunities' => 'sometimes|array|max:100', 'opportunities.*' => 'integer|distinct|min:1',
@@ -21,6 +30,14 @@ final class InvestorContextController extends Controller
         $path = app(InvestmentGeography::class)->selection($data);
         $input = array_map(fn($id) => ['source' => 'opportunity:'.$id, ...($path ? ['territory' => 'territory:'.$path[array_key_last($path)]->id] : [])], $ids);
         if (!empty($data['from_dossier'])) $input[0]['portfolio_origins'] = [$data['from_dossier']];
+        foreach ($this->entryComplements($r) as $complement) {
+            $keys = array_filter([$complement['origin']['key'], $complement['target']['key'] ?? null], fn($key) => str_starts_with($key, 'opportunity:'));
+            foreach ($keys as $key) {
+                if (in_array($key, array_column($input, 'source'), true)) continue;
+                $input[] = ['source' => $key, ...($complement['territory_id'] ? ['territory' => 'territory:'.$complement['territory_id']] : []),
+                    ...(str_starts_with($complement['origin']['key'], 'portfolio:') ? ['portfolio_origins' => [substr($complement['origin']['key'], 10)]] : [])];
+            }
+        }
         return app(\App\Services\InvestmentOpportunityChoices::class)->resolve($input, [], true);
     }
 
@@ -36,7 +53,8 @@ final class InvestorContextController extends Controller
 
     public function show(Request $r, string $id, InvestorContext $context)
     {
-        return response()->json($context->view($r->user(), $id));
+        $data = $r->validate(['opportunity' => 'nullable|string|max:100']);
+        return response()->json($context->view($r->user(), $id, $data['opportunity'] ?? null));
     }
 
     public function options(Request $r, InvestorContext $context)
@@ -84,7 +102,18 @@ final class InvestorContextController extends Controller
             $kept = collect($choices ?? [])->firstWhere('opportunity.key', $entry['opportunity']['key']);
             if ($kept && ($kept['territory']['key'] ?? null) !== ($entry['territory']['key'] ?? null)) $differences[] = ['title'=>$entry['opportunity']['title'],'saved'=>$kept['territory']['title']??'Por definir','requested'=>$entry['territory']['title']??'Por definir'];
         }
-        return Inertia::render('investor-path/context', ['entryLocationDifferences'=>$differences,'entrySources'=>$entrySources,'draft' => $draft, 'requestedChoices' => $choices, 'initial' => $data, 'options' => $context->options(), 'source' => $source, 'territorySelection' => isset($data['context']['selection']['territory']) ? app(InvestmentGeography::class)->path($data['context']['selection']['territory']['id']) : []]);
+        $complements = isset($draft['complements']) ? app(\App\Services\InvestmentComplements::class)->resolve($draft['complements'], $data['context']['complements'] ?? []) : ($data['context']['complements'] ?? []);
+        $entryTerritory = null;
+        if (($source['kind'] ?? null) === 'portfolio') {
+            $path = app(InvestmentGeography::class)->selection($r->validate(['province_id' => 'nullable|uuid', 'district_id' => 'nullable|uuid', 'admin_post_id' => 'nullable|uuid', 'locality_id' => 'nullable|uuid']));
+            if ($path) $entryTerritory = $context->reference('territory:'.$path[array_key_last($path)]->id);
+        }
+        foreach ($this->entryComplements($r) as $entry) {
+            $tag = 'complement:'.hash('sha256', $entry['key'].'@'.($selectionKey ?? ''));
+            $entrySources[] = $tag;
+            if (!in_array($tag, $draft['entry_sources'] ?? [], true)) $complements = collect([...$complements, $entry])->unique('key')->values()->all();
+        }
+        return Inertia::render('investor-path/context', ['entryTerritory' => $entryTerritory, 'entryComplements' => $complements, 'entryLocationDifferences'=>$differences,'entrySources'=>$entrySources,'draft' => $draft, 'requestedChoices' => $choices, 'initial' => $data, 'options' => $context->options(), 'source' => $source, 'territorySelection' => isset($data['context']['selection']['territory']) ? app(InvestmentGeography::class)->path($data['context']['selection']['territory']['id']) : ($entryTerritory ? app(InvestmentGeography::class)->path($entryTerritory['id']) : [])]);
     }
 
     public function preview(Request $r, string $id, InvestorContext $context)
@@ -101,9 +130,16 @@ final class InvestorContextController extends Controller
     {
         $d = $r->validate(['source' => 'nullable|string|max:100', 'step' => ['nullable', 'regex:/^S(0[1-9]|1[0-9])$/']]);
         $ref = isset($d['source']) ? $context->reference($d['source']) : null;
+        $submissionId = $r->validate(['submission' => 'nullable|uuid'])['submission'] ?? null;
+        $entrySubmission = null;
+        if ($submissionId) {
+            $submission = \App\Models\InvestmentSubmission::where('id', $submissionId)->where('user_id', $r->user()->id)->where('status', 'draft')->firstOrFail();
+            abort_unless(($ref['kind'] ?? null) === 'portfolio' && $submission->dossier_id === $ref['id'], 422, 'Conserve a ficha de origem da manifestação.');
+            $entrySubmission = ['id' => $submission->id, 'version' => $submission->version];
+        }
 
         $choices = $this->entryChoices($r, $context);
-        return Inertia::render('investor-path/context-start', ['entryQuery' => $r->only(['from_dossier', 'province_id', 'district_id', 'admin_post_id', 'locality_id']), 'opportunityChoices' => $choices, 'contexts' => $path->contexts($r->user()), 'source' => $ref, 'step' => $d['step'] ?? null]);
+        return Inertia::render('investor-path/context-start', ['entrySubmission' => $entrySubmission, 'entryComplements' => $this->entryComplements($r), 'entryQuery' => $r->only(['complement_origin', 'complement_code', 'complement_target', 'complement_territory', 'from_dossier', 'province_id', 'district_id', 'admin_post_id', 'locality_id']), 'opportunityChoices' => $choices, 'contexts' => $path->contexts($r->user()), 'source' => $ref, 'step' => $d['step'] ?? null]);
     }
 
     public function installation(Request $r, InvestorContextInstallation $install)

app/Http/Controllers/InvestorPathController.php

@@ -88,7 +88,8 @@ class InvestorPathController extends Controller
 
     public function show(Request $request, string $id, InvestorPath $path): JsonResponse|Response
     {
-        $data = $path->view($request->user(), $id);
+        $choice = $request->validate(['opportunity' => 'nullable|string|max:100'])['opportunity'] ?? null;
+        $data = $path->view($request->user(), $id, $choice);
 
         return $request->expectsJson() ? response()->json($data) : Inertia::render('investor-path/show', $data);
     }

app/Http/Controllers/OpportunityManagementController.php

@@ -147,7 +147,7 @@ class OpportunityManagementController extends Controller
         Inertia::share('publicationPreview', app(OpportunityCanonicalContract::class)->publicProjection($values['canonical'] ?? []));
         $classification = $id ? DB::table('audit_events')->where('source_system', 'opportunity-origin-review')->where('after_data->opportunity_id', $id)->orderByDesc('occurred_at')->orderByDesc('id')->value('after_data') : null;
 
-        return Inertia::render('management/opportunity-draft', ['resourcesInstalled' => app(OpportunityResources::class)->installed(), 'record' => $record, 'values' => $values, 'etag' => $record ? $service->etag($record) : null, 'readOnly' => str_ends_with($request->path(), '/view') || ($record && ! $access->canEdit($request->user(), $record)), 'closedVersion' => $record ? $service->closed($record) : false, 'classification' => $classification ? json_decode($classification, true)['classification'] : 'undetermined', 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'categories' => OpportunityManagement::CATEGORIES,
+        return Inertia::render('management/opportunity-draft', ['proactiveHistory' => app(\App\Services\ProactiveInvestment::class)->history($record), 'proactiveOptions' => app(\App\Services\ProactiveInvestment::class)->options($record), 'resourcesInstalled' => app(OpportunityResources::class)->installed(), 'record' => $record, 'values' => $values, 'etag' => $record ? $service->etag($record) : null, 'readOnly' => str_ends_with($request->path(), '/view') || ($record && ! $access->canEdit($request->user(), $record)), 'closedVersion' => $record ? $service->closed($record) : false, 'classification' => $classification ? json_decode($classification, true)['classification'] : 'undetermined', 'sectors' => Sector::choices()->orderBy('name')->get(['id', 'name', 'slug']), 'categories' => OpportunityManagement::CATEGORIES,
             'maturityCatalogue' => ['version' => OpportunityMaturity::VERSION, 'stages' => OpportunityMaturity::STAGES, 'legacyVersion' => OpportunityMaturity::LEGACY, 'legacyLabels' => OpportunityMaturity::LEGACY_LABELS],
             'territoryPath' => app(InvestmentGeography::class)->path($values['primary_territory_id'] ?? null, true),
             'history' => $id ? DB::table('audit_events')->where('source_system', 'opportunity-management')->where('after_data->record_id', $id)->orderByDesc('occurred_at')->get(['id', 'action', 'actor_user_id', 'occurred_at']) : []]);

app/Http/Controllers/ProactiveSupplyController.php

@@ -0,0 +1,17 @@
+<?php
+namespace App\Http\Controllers;
+
+use App\Models\Opportunity;
+use App\Services\ProactiveSupply;
+use Illuminate\Http\Request;
+use Illuminate\Http\JsonResponse;
+
+final class ProactiveSupplyController extends Controller
+{
+    public function index(Request $request,ProactiveSupply $service): JsonResponse
+    {
+        $v=$request->validate(['record_id'=>'nullable|integer|min:1']);
+        $record=isset($v['record_id'])?Opportunity::findOrFail($v['record_id']):null;
+        return response()->json($service->search($request->user(),$request->all(),$record))->header('Cache-Control','private, no-store');
+    }
+}

app/Http/Controllers/PublicPortalController.php

@@ -25,9 +25,7 @@ class PublicPortalController extends Controller
         if ($slug === 'mercado-financeiro/fintech') $slug = 'fintech';
         $sector = Sector::where('slug', $slug)->where('is_active', true)->whereNotNull('published_at')->firstOrFail();
 
-        return Inertia::render('portal/services', ['section' => 'sector', 'sector' => $sector->only(['id', 'name', 'slug', 'description', 'short_description']),
-            'sectorEntry' => array_key_exists($sector->slug, SectorInvestment::CONTENT) ? app(SectorInvestment::class)->publicView($sector) : null,
-            'opportunities' => \App\Services\SectorOrganization::opportunities($sector)->latest('published_at')->limit(12)->get(['id', 'title', 'slug', 'province', 'summary'])]);
+        return Inertia::render('portal/services', ['section' => 'sector', ...app(SectorInvestment::class)->page($sector)]);
     }
 
     public function opportunity(string $slug): Response

app/Http/Controllers/VirtualDeskController.php

@@ -119,8 +119,8 @@ class VirtualDeskController extends Controller
 
     public function createRequest(Request $request, string $id, VirtualDesk $desk): JsonResponse|RedirectResponse
     {
-        $data = $request->validate(['service_version_id' => 'required|uuid', 'client_key' => 'required|uuid']);
-        $row = $desk->createRequest($request->user(), $id, $data['service_version_id'], $data['client_key']);
+        $data = $request->validate(['service_version_id' => 'required|uuid', 'client_key' => 'required|uuid', 'opportunity' => 'nullable|string|max:100']);
+        $row = $desk->createRequest($request->user(), $id, $data['service_version_id'], $data['client_key'], $data['opportunity'] ?? null);
 
         return $request->expectsJson() ? response()->json(['id' => $row->id, 'version' => $row->version], 201) : redirect('/balcao-virtual/pedidos/'.$row->id);
     }

app/Http/Middleware/EnsureScopedPortalAdministration.php

@@ -14,12 +14,13 @@ final class EnsureScopedPortalAdministration
     public function handle(Request $request, Closure $next): Response
     {
         $actor = $request->user();
-        abort_unless($actor, 403);
+        abort_unless($actor !== null, 403);
         $scope = app(ScopedPortalAdministration::class);
         $path = $request->path();
         $interests = $request->is('management/interests', 'management/interests/*', 'api/v1/investment/admin/interests/*');
         // Fiscal maintenance reuses authorised administration; unrelated gates remain unchanged.
-        $catalogue = $request->is('management/territory-geometry-import', 'management/territory-geometry-import/*',
+        $geometryRead = $request->isMethod('GET') && $path === 'management/territory-geometries';
+        $catalogue = $geometryRead || $request->is('management/territory-geometry-import', 'management/territory-geometry-import/*',
             'management/economic-references/lot-01', 'management/economic-references/lot-01/*',
             'management/education', 'management/education/*', 'management/investment/references', 'management/investment/references/*', 'api/v1/investment/admin/references', 'api/v1/investment/admin/references/*',
             'management/investment/zones', 'management/investment/zones/*', 'api/v2/investment/admin/zones', 'api/v2/investment/admin/zones/*',

app/Http/Middleware/EnsureSimulationRecoveryCookie.php

@@ -53,7 +53,7 @@ final class EnsureSimulationRecoveryCookie
             }
         }
 
-        return $response->withCookie(cookie(
+        $response->headers->setCookie(cookie(
             self::NAME,
             $forget ? '' : $token,
             $minutes,
@@ -64,6 +64,7 @@ final class EnsureSimulationRecoveryCookie
             false,
             'lax',
         ));
+        return $response;
     }
 
     private function isExplicitDraftActivity(Request $request, Response $response): bool

app/Http/Middleware/HandleInertiaRequests.php

@@ -48,13 +48,15 @@ class HandleInertiaRequests extends Middleware
      */
     public function share(Request $request): array
     {
+        $contentManagementAccess=app(\App\Services\ContentManagement::class)->access($request->user());
         return [
             ...parent::share($request),
             'name' => config('app.name'),
             'procurementEnabled' => app(\App\Services\Procurement::class)->available(),
             'homologationReserved' => (bool) config('portal.homologation_only', false),
             'profileAccess' => app(PortalProfileAccess::class)->navigation($request->user()),
-            'contentManagementHref' => app(\App\Services\ContentManagement::class)->access($request->user()) !== [] ? '/gestao-conteudos' : null,
+            'contentManagementHref' => $contentManagementAccess !== [] ? '/gestao-conteudos' : null,
+            'contentManagementAccess'=>$contentManagementAccess,
             'portalOperator' => config('portal.operator_name'),
             'portalInstitutionalContactEmail' => filter_var(config('portal.institutional_contact_email'), FILTER_VALIDATE_EMAIL) ?: null,
             'legacyContentEnabled' => app(LegacyContent::class)->available(),
@@ -83,6 +85,7 @@ class HandleInertiaRequests extends Middleware
             'auth' => [
                 'user' => $request->user(),
                 'canManagePortal' => $request->user()?->can('manage-portal') ?? false,
+                'legacyManagementAccess' => $request->user()?->hasVerifiedEmail() && app(PortalProfileAccess::class)->legacyWriteAllowed($request->user()),
             ],
             'sidebarOpen' => ! $request->hasCookie('sidebar_state') || $request->cookie('sidebar_state') === 'true',
         ];

app/Http/Requests/StoreLandAssistanceCaseRequest.php

@@ -19,7 +19,9 @@ class StoreLandAssistanceCaseRequest extends FormRequest
     {
         $payload = $this->validated('payload');
 
-        return is_array($payload) ? $payload : [];
+        if (!is_array($payload)) return [];
+        if (!empty($payload['investor_path_case_id'])) return app(\App\Services\InvestmentConsumerScope::class)->bind($this->user(), $payload['investor_path_case_id'], $payload, $this->routeIs('land-assistance.support'));
+        return \Illuminate\Support\Arr::except($payload, ['context_opportunity', 'context_opportunity_snapshot']);
     }
 
     public function authorize(): bool
@@ -33,7 +35,9 @@ class StoreLandAssistanceCaseRequest extends FormRequest
         return [
             'version' => [$this->isMethod('post') && ! $this->routeIs('land-assistance.support') ? 'nullable' : 'required', 'integer', 'min:1'],
             'context_revision' => ['nullable', 'integer', 'min:0'], 'context_reviewed' => ['nullable', 'boolean'],
-            'payload' => ['required', 'array:context_reuse,support_kind,request_description,project_reference,investor_path_case_id,applicant_category,full_name,contact_person,email,phone,preferred_contact,country,declared_origin_country_code,nationality,representative_name,representative_role,representation_basis,nuit,constitution_or_residency_note,area_status,parcels,purpose,activity,known_occupants,occupant_description,known_improvements,improvements_description,prior_right_status,prior_right_description,conflict_status,conflict_description,official_process,attachments_to_follow,exploration_plan,consultation,additional_information,truth_declaration,contact_consent'],
+            'payload' => ['required', 'array:context_opportunity,context_opportunity_snapshot,context_reuse,support_kind,request_description,project_reference,investor_path_case_id,applicant_category,full_name,contact_person,email,phone,preferred_contact,country,declared_origin_country_code,nationality,representative_name,representative_role,representation_basis,nuit,constitution_or_residency_note,area_status,parcels,purpose,activity,known_occupants,occupant_description,known_improvements,improvements_description,prior_right_status,prior_right_description,conflict_status,conflict_description,official_process,attachments_to_follow,exploration_plan,consultation,additional_information,truth_declaration,contact_consent'],
+            'payload.context_opportunity' => ['nullable', 'string', 'max:100'],
+            'payload.context_opportunity_snapshot' => ['nullable', 'string', 'max:200000'],
             'payload.context_reuse' => ['nullable', 'string', 'max:10000'],
             'payload.support_kind' => ['nullable', 'in:investment,home,family_exploitation,recognition,regularization,delimitation,change_of_use,transfer,existing_process,conflict_guidance,other'],
             'payload.request_description' => ['nullable', 'string', 'max:4000'],

app/Http/Requests/StoreSimulationFormDraftRequest.php

@@ -37,7 +37,7 @@ class StoreSimulationFormDraftRequest extends FormRequest
             'contact_province', 'contact_district', 'preferred_channel',
         ];
         $economic = [
-            'context_applicability_snapshot', 'investment_regime', 'context_reuse', 'compatible_fields_snapshot', 'published_iva_base', 'published_iva_currency', 'published_iva_date', 'published_iva_scope', 'monthly_iva_settings', 'monthly_iva_snapshot', 'journey_type', 'detail_level', 'business_plan_snapshot', 'financial_tools_snapshot', 'cashflow_snapshot', 'project_team_snapshot', 'project_execution_snapshot', 'purpose', 'manifestation_type', 'preferred_language', 'project_title', 'project_summary', 'project_problem', 'target_customers', 'value_proposition', 'market_assumption', 'market_source', 'project_milestones', 'selection_labels', 'project_type',
+            'context_opportunity', 'context_applicability_snapshot', 'investment_regime', 'context_reuse', 'compatible_fields_snapshot', 'published_iva_base', 'published_iva_currency', 'published_iva_date', 'published_iva_scope', 'monthly_iva_settings', 'monthly_iva_snapshot', 'modelo_a_snapshot', 'journey_type', 'detail_level', 'business_plan_snapshot', 'financial_tools_snapshot', 'cashflow_snapshot', 'project_team_snapshot', 'project_execution_snapshot', 'purpose', 'manifestation_type', 'preferred_language', 'project_title', 'project_summary', 'project_problem', 'target_customers', 'value_proposition', 'market_assumption', 'market_source', 'project_milestones', 'selection_labels', 'project_type',
             'competitor_assumption', 'sales_channel_assumption', 'marketing_approach', 'location_rationale', 'project_risk_responses_snapshot', 'project_questionnaire_version',
             'customer_validation_status', 'cost_estimate_status', 'location_assessment_status', 'funding_status', 'receivables_timing_status',
             'project_type_other', 'sector_id', 'activity_id', 'products_services', 'maturity_stage', 'expected_start_date',
@@ -73,6 +73,7 @@ class StoreSimulationFormDraftRequest extends FormRequest
             'economic_snapshot.financial_tools_snapshot' => ['nullable', 'string', 'max:30000'],
             'economic_snapshot.cashflow_snapshot' => ['nullable', 'string', 'max:20000'],
             'economic_snapshot.context_applicability_snapshot' => ['nullable', 'string', 'max:1000000'],
+            'economic_snapshot.context_opportunity' => ['nullable', 'string', 'max:100'],
             'economic_snapshot.investment_regime' => ['nullable', 'in:general,industrial_park,zee,zfi'],
             'economic_snapshot.context_reuse' => ['nullable', 'string', 'max:10000'],
             'economic_snapshot.compatible_fields_snapshot' => ['nullable', 'string', 'max:10000'],
@@ -82,6 +83,9 @@ class StoreSimulationFormDraftRequest extends FormRequest
             'economic_snapshot.published_iva_scope' => ['nullable', 'string', 'in:yes,no'],
             'economic_snapshot.monthly_iva_settings' => ['nullable', 'string', 'max:2000'],
             'economic_snapshot.monthly_iva_snapshot' => ['nullable', 'string', 'max:60000'],
+            // Preserve accepted books and explicit history through the L3 refund increment.
+            // This is a bounded transport choice, not a business limit on fiscal records.
+            'economic_snapshot.modelo_a_snapshot' => ['nullable', 'string', 'json', 'max:6000000'],
             'economic_snapshot.project_team_snapshot' => ['nullable', 'string', 'max:30000'],
             'economic_snapshot.project_execution_snapshot' => ['nullable', 'string', 'max:30000'],
             'economic_snapshot.project_risk_responses_snapshot' => ['nullable', 'string', 'max:30000'],

app/Models/Opportunity.php

@@ -35,6 +35,7 @@ class Opportunity extends Model
     {
         $data = parent::toArray();
         if (isset($data['description'])) $data['description'] = \App\Services\OpportunityPublicText::description($this, $data['description']);
+        if ($this->exists && ($proactive = app(\App\Services\ProactiveInvestment::class)->publicData($this))) $data['proactive'] = $proactive;
         return $data;
     }
 

app/Services/ApprovedAdministrativeBoundaries.php

@@ -0,0 +1,42 @@
+<?php
+
+namespace App\Services;
+
+use RuntimeException;
+
+/** Public read projection authorized by Tempo; source rows and originals stay private. */
+class ApprovedAdministrativeBoundaries
+{
+    public const HASH = '06ab905fcf9b19115c3521bf81de03f37873880f7765f229b9e1f79d99df7adc';
+
+    /** @var array<string,array<string,string>>|null */
+    private ?array $items = null;
+
+    /** @return array<string,array<string,string>> */
+    public function snapshots(): array
+    {
+        if ($this->items !== null) {
+            return $this->items;
+        }
+        $contents = file_get_contents(base_path('docs/investmoz/unification/approved-administrative-boundaries-20261024.json'));
+        if ($contents === false || ! hash_equals(self::HASH, hash('sha256', str_replace("\r\n", "\n", $contents)))) {
+            throw new RuntimeException('Approved administrative boundary manifest changed.');
+        }
+        $manifest = json_decode($contents, true, 512, JSON_THROW_ON_ERROR);
+        if (count($manifest['items']) !== 408) {
+            throw new RuntimeException('Exact 408-boundary scope required.');
+        }
+        $this->items = array_column($manifest['items'], null, 'id');
+
+        return $this->items;
+    }
+
+    public function allows(string $id, string $territoryId, string $geometryHash, string $propertiesHash): bool
+    {
+        $item = $this->snapshots()[$id] ?? null;
+
+        return $item !== null && $item['territory_id'] === $territoryId
+            && hash_equals($item['geometry_sha256'], $geometryHash)
+            && hash_equals($item['properties_sha256'], $propertiesHash);
+    }
+}

app/Services/ApprovedAnchorTerritories.php

@@ -0,0 +1,106 @@
+<?php
+
+namespace App\Services;
+
+use Illuminate\Support\Facades\DB;
+use RuntimeException;
+
+/** Exact replay of the 28 accepted links into the transported project identities. */
+final class ApprovedAnchorTerritories
+{
+    public const HASH = 'd2893d0a638d630435aca1890f79a8094dc58eb65bbdd65a470bb685fa075190';
+
+    /** @return array{manifest_sha256:string,projects:list<array<string,mixed>>,links:list<array<string,mixed>>} */
+    public function plan(): array
+    {
+        $file = base_path('docs/investmoz/unification/approved-anchor-territories-20261023.json');
+        $contents = is_file($file) ? file_get_contents($file) : false;
+        if ($contents !== false) {
+            $contents = str_replace("\r\n", "\n", $contents);
+        }
+        if ($contents === false || ! hash_equals(self::HASH, hash('sha256', $contents))) {
+            throw new RuntimeException('Reviewed territorial manifest changed.');
+        }
+        $manifest = json_decode($contents, true, 512, JSON_THROW_ON_ERROR);
+        if (count($manifest['items']) !== 28) {
+            throw new RuntimeException('Exact 28-link scope required.');
+        }
+        $projects = [];
+        $links = [];
+        foreach ($manifest['items'] as $item) {
+            $project = DB::table('projects')->where('id', $item['project_id'])->whereNull('deleted_at')->first();
+            $dossier = DB::table('investment_dossiers')->where('id', $item['dossier_id'])->whereNull('deleted_at')->first();
+            if (! $project || $project->code !== $item['code'] || ! $dossier || $dossier->project_id !== $project->id
+                || ! hash_equals($item['content_sha256'], hash('sha256', $dossier->content))
+                || ! hash_equals($item['source_sha256'], hash('sha256', $dossier->source))) {
+                throw new RuntimeException('Project identity or documentary source changed: '.$item['code']);
+            }
+            $original = $item['original_relation'];
+            $geo = DB::table('geo_locations')->where('id', $original['geo_location_id'])->whereNull('deleted_at')->first();
+            foreach (['location_type', 'source_code', 'parent_id', 'data_classification'] as $field) {
+                if (! $geo || $item['territory'][$field] !== $geo->$field) {
+                    throw new RuntimeException('Territory identity changed: '.$original['geo_location_id']);
+                }
+            }
+            $metadata = $projects[$project->id]['after_metadata'] ?? json_decode($project->metadata, true, 512, JSON_THROW_ON_ERROR);
+            $key = $geo->id.':'.$original['role'];
+            $evidence = $item['evidence'];
+            // Preserve the original dossier id in evidence and explicitly map the destination.
+            $evidence['transported_dossier_id'] = $dossier->id;
+            if (isset($metadata['documented_location_sources'][$key]) && $metadata['documented_location_sources'][$key] != $evidence) {
+                throw new RuntimeException('Existing territorial evidence differs; no overwrite: '.$item['code']);
+            }
+            $projects[$project->id] ??= ['id' => $project->id, 'code' => $project->code, 'before_version' => (int) $project->version_no, 'before_metadata' => json_decode($project->metadata, true, 512, JSON_THROW_ON_ERROR)];
+            $metadata['documented_location_sources'][$key] = $evidence;
+            $projects[$project->id]['after_metadata'] = $metadata;
+            $existing = DB::table('project_locations')->where('project_id', $project->id)->where('geo_location_id', $geo->id)->where('role', $original['role'])->first();
+            if ($existing && ($existing->deleted_at || $existing->data_classification !== 'public')) {
+                throw new RuntimeException('Archived or restricted territorial relation must not be revived.');
+            }
+            $identity = DB::table('project_locations')->where('id', $original['id'])->first();
+            if ($identity && (! $existing || $identity->id !== $existing->id)) {
+                throw new RuntimeException('Historical relation identity is already occupied.');
+            }
+            $links[] = ['code' => $item['code'], 'already_present' => (bool) $existing, 'row' => [...$original, 'project_id' => $project->id]];
+        }
+
+        return ['manifest_sha256' => self::HASH, 'projects' => array_values($projects), 'links' => $links];
+    }
+
+    /** Caller supplies an authenticated, backed-up transaction; no source publication changes.
+     * @param  array{manifest_sha256:string,projects:list<array<string,mixed>>,links:list<array<string,mixed>>}  $plan
+     * @return array<string,int>
+     */
+    public function apply(array $plan): array
+    {
+        if (DB::transactionLevel() < 1 || $this->plan() !== $plan) {
+            throw new RuntimeException('Reviewed transaction and unchanged preview required.');
+        }
+        $inserted = 0;
+        $updated = 0;
+        foreach ($plan['projects'] as $project) {
+            if ($project['before_metadata'] == $project['after_metadata']) {
+                continue;
+            }
+            $count = DB::table('projects')->where('id', $project['id'])->where('version_no', $project['before_version'])->update([
+                'metadata' => json_encode($project['after_metadata'], JSON_THROW_ON_ERROR), 'version_no' => $project['before_version'] + 1, 'updated_at' => now(),
+            ]);
+            if ($count !== 1) {
+                throw new RuntimeException('Concurrent project change.');
+            }
+            DB::table('audit_events')->insert(['source_system' => 'approved-anchor-territories-recovery-v1', 'external_id' => self::HASH.':'.$project['id'], 'entity_type' => 'projects', 'entity_id' => $project['id'], 'action' => 'accepted_territories_restored',
+                'data_classification' => 'public', 'before_data' => json_encode(['version_no' => $project['before_version'], 'metadata' => $project['before_metadata']], JSON_THROW_ON_ERROR),
+                'after_data' => json_encode(['version_no' => $project['before_version'] + 1, 'manifest_sha256' => self::HASH, 'metadata' => $project['after_metadata'], 'new_approval' => false], JSON_THROW_ON_ERROR)]);
+            $updated++;
+        }
+        foreach ($plan['links'] as $link) {
+            if ($link['already_present']) {
+                continue;
+            }
+            DB::table('project_locations')->insert($link['row']);
+            $inserted++;
+        }
+
+        return ['relations_restored' => $inserted, 'projects_updated' => $updated, 'new_dossiers' => 0, 'publication_changes' => 0];
+    }
+}

app/Services/InvestmentCatalogue.php

@@ -17,7 +17,7 @@ class InvestmentCatalogue
     /** @return array<string,mixed> */
     public function filters(Request $request): array
     {
-        $filters = $request->validate(['q' => ['nullable', 'string', 'max:120'], 'sector' => ['nullable', 'string', 'max:80'],
+        $filters = $request->validate(['perspective' => ['nullable', 'in:exists,needs,ideas,opportunities'],'q' => ['nullable', 'string', 'max:120'], 'sector' => ['nullable', 'string', 'max:80'],
             'preparation' => ['nullable', \Illuminate\Validation\Rule::in(array_column(OpportunityMaturity::searchOptions(), 'value'))],
             'opportunity_id' => ['nullable', 'integer', 'min:1'],
             'province_id' => ['nullable', 'uuid'], 'district_id' => ['nullable', 'uuid'], 'admin_post_id' => ['nullable', 'uuid'], 'locality_id' => ['nullable', 'uuid'],
@@ -63,13 +63,17 @@ class InvestmentCatalogue
     public function query(array $filters): Builder
     {
         $query = Opportunity::published()->with('sector:id,name,slug');
+        if (in_array($filters['perspective'] ?? '', ['exists','needs','ideas'], true)) $query->where('workflow_context->promotional_summary->projection->proactive->group', $filters['perspective']);
+        elseif (($filters['perspective'] ?? '') === 'opportunities') $query->whereNull('workflow_context->promotional_summary->projection->proactive');
         $associated = $this->publicAssociatedIds($filters);
         if (($filters['territory_basis'] ?? 'all') === 'direct') {
             $query->where(fn ($q) => $q->whereNotNull('opportunities.primary_territory_id')->orWhereExists(fn ($l) => $l->selectRaw('1')->from('opportunity_locations')->whereColumn('opportunity_id', 'opportunities.id')));
         } elseif (($filters['territory_basis'] ?? 'all') === 'context') {
             $query->whereNull('opportunities.primary_territory_id')->whereNotExists(fn ($l) => $l->selectRaw('1')->from('opportunity_locations')->whereColumn('opportunity_id', 'opportunities.id'));
             $query->where(fn ($q) => $q->whereExists(fn ($l) => $l->selectRaw('1')->from('opportunity_projects')->whereColumn('opportunity_id', 'opportunities.id')->whereIn('project_id', app(InvestmentRelations::class)->projectIds()))
-                ->orWhereExists(fn ($l) => $l->selectRaw('1')->from('opportunity_clusters')->whereColumn('opportunity_id', 'opportunities.id')->whereIn('cluster_id', $this->publicStructureIds('clusters', 'cluster_id'))));
+                ->orWhereExists(fn ($l) => $l->selectRaw('1')->from('opportunity_clusters')->whereColumn('opportunity_id', 'opportunities.id')->whereIn('cluster_id', $this->publicStructureIds('clusters', 'cluster_id')))
+                ->orWhere(fn ($source) => $source->where('workflow_context->corridor_agribusiness->source_sha256', CorridorAgribusinessOpportunities::SOURCE_HASH)
+                    ->whereIn('workflow_context->corridor_agribusiness->corridor', array_column(config('investment_corridors', []), 'name'))));
         }
         if (! empty($filters['opportunity_id'])) {
             $query->whereKey($filters['opportunity_id']);
@@ -78,12 +82,13 @@ class InvestmentCatalogue
         $includeNational = filter_var($filters['include_national'] ?? false, FILTER_VALIDATE_BOOLEAN);
         if ($path !== []) {
             $ids = app(InvestmentGeography::class)->descendants($path[array_key_last($path)]->id);
-            $query->where(function ($territory) use ($ids, $includeNational, $filters): void {
+            $query->where(function ($territory) use ($ids, $includeNational, $filters, $path): void {
                 $territory->whereIn('opportunities.primary_territory_id', $ids)
                     ->orWhereExists(fn ($locations) => $locations->selectRaw('1')->from('opportunity_locations as territory_link')
                         ->whereColumn('territory_link.opportunity_id', 'opportunities.id')->whereIn('territory_link.geo_location_id', $ids));
                 if (($filters['territory_basis'] ?? 'all') !== 'direct') {
                     app(InvestmentRelations::class)->opportunityTerritories($territory, $ids);
+                    if (count($path) === 1) $this->approvedCorridorProvince($territory, $path[0]->id);
                 }
                 if ($includeNational) {
                     $territory->orWhere('opportunities.geography_scope', 'national');
@@ -160,6 +165,9 @@ class InvestmentCatalogue
                                 ->whereNull('target.deleted_at')->where('target.data_classification', 'public'));
                         if (($filters['territory_basis'] ?? 'all') !== 'direct') {
                             app(InvestmentRelations::class)->opportunityTerritories($matches, $locationIds ?? []);
+                            if (app(InvestmentGeography::class)->publicReferences()->where('id', $filters['geo_location_id'])->where('location_type', 'province')->exists()) {
+                                $this->approvedCorridorProvince($matches, $filters['geo_location_id']);
+                            }
                         }
                     });
 
@@ -210,6 +218,38 @@ class InvestmentCatalogue
         };
     }
 
+    private function approvedCorridorProvince($query, string $provinceId): void
+    {
+        $code = app(InvestmentGeography::class)->publicReferences()->where('id', $provinceId)->value('source_code');
+        $names = [];
+        foreach (config('investment_corridors', []) as $entry) {
+            if (in_array($code, $entry['provinces'], true)) $names[] = $entry['name'];
+        }
+        if (!$names) return;
+        $query->orWhere(fn ($context) => $context->whereNull('opportunities.primary_territory_id')
+            ->whereNotExists(fn ($link) => $link->selectRaw('1')->from('opportunity_locations')->whereColumn('opportunity_id', 'opportunities.id'))
+            ->where('workflow_context->corridor_agribusiness->source_sha256', CorridorAgribusinessOpportunities::SOURCE_HASH)
+            ->whereIn('workflow_context->corridor_agribusiness->corridor', $names));
+    }
+
+    /** Public result presentation only; no editorial or territorial data is saved. */
+    public function presentLocation(Opportunity $record): Opportunity
+    {
+        $geo = app(InvestmentGeography::class);
+        $paths = [];
+        $ids = array_filter([$record->primary_territory_id, ...$record->additionalTerritories()->pluck('geo_locations.id')->all()]);
+        foreach (array_unique($ids) as $id) {
+            $path = $geo->path($id);
+            if ($path) $paths[] = implode(' / ', array_column($path, 'name'));
+        }
+        if ($paths) $label = implode('; ', array_unique($paths));
+        elseif ($provinces = app(InvestmentCorridorContext::class)->catalogueProvinces($record)) {
+            $label = implode(' / ', array_column($provinces, 'name')).' — contexto provincial do corredor; distrito e posto administrativo não indicados';
+        } else $label = implode(' / ', array_filter([$record->province, $record->district])) ?: 'Localização não indicada';
+        $record->setAttribute('territorial_summary', $label);
+        return $record;
+    }
+
     /** @param array<string,mixed> $territoryFilters
      * @return array<string,mixed> */
     public function references(bool $management = false, array $territoryFilters = []): array
@@ -427,7 +467,7 @@ class InvestmentCatalogue
         $located = 0;
         foreach ($records as $record) {
             $properties = ['id' => $record->id, 'title' => $record->title, 'category' => $record->sector?->name,
-                'location' => trim($record->province.' '.$record->district), 'url' => '/oportunidades/'.$record->slug.($filters === [] ? '' : '?'.http_build_query($filters))];
+                'location' => $this->presentLocation($record)->getAttribute('territorial_summary'), 'url' => '/oportunidades/'.$record->slug.($filters === [] ? '' : '?'.http_build_query($filters))];
             foreach ($relations as $relation => $groups) {
                 $properties[$relation] = ($groups->get($record->id) ?? collect())->pluck('name')->unique()->values()->all();
             }

app/Services/InvestmentComplements.php

@@ -0,0 +1,161 @@
+<?php
+
+namespace App\Services;
+
+use App\Http\Controllers\InvestmentPortfolioController;
+use App\Models\Opportunity;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Illuminate\Support\Str;
+
+/** Resolve documented complements without creating opportunities or master relations. */
+final class InvestmentComplements
+{
+    private const TERMS = [
+        'irrigation' => ['Regadio', 'regadio|irrigação|irrigacao'],
+        'storage' => ['Silos e armazenagem', 'silos?|armazenagem|armazenamento'],
+        'cold' => ['Cadeia de frio', 'frio|refrigeração'],
+        'processing' => ['Processamento', 'processamento|transformação|moagem'],
+        'spinning' => ['Fiação', 'fiação|fiacao'],
+        'logistics' => ['Logística', 'logística|logistica|transporte'],
+        'certification' => ['Certificação', 'certificação|certificacao'],
+        'training' => ['Formação', 'formação|formacao'],
+        'finance' => ['Financiamento', 'financiamento|serviços financeiros'],
+    ];
+
+    public function options(string $origin, ?string $territory = null): array
+    {
+        [$originKind, $originId] = array_pad(explode(':', $origin, 2), 2, '');
+        abort_unless(($originKind === 'portfolio' && Str::isUuid($originId)) || ($originKind === 'opportunity' && ctype_digit($originId)), 422, 'Origem complementar inválida.');
+        $principal = null;
+        $relationEvidence = [];
+        if (str_starts_with($origin, 'portfolio:')) {
+            $record = InvestmentPortfolioController::visible()->addSelect('version_no')->findOrFail(substr($origin, 10));
+            $text = trim(($record->content['focus'] ?? '')."\n".($record->content['gaps'] ?? '')."\n".($record->content['description'] ?? ''));
+            $reference = ['key' => $origin, 'title' => $record->title, 'href' => '/carteira/'.$record->id, 'version' => $record->version_no];
+            $ids = app(CorridorAgribusinessOpportunities::class)->portfolioOpportunityIds($record);
+            foreach (['projects' => 'project_id', 'clusters' => 'cluster_id', 'corridors' => 'corridor_id'] as $relation => $foreign) {
+                if ($record->$foreign) $ids = [...$ids, ...DB::table('opportunity_'.$relation)->where($foreign, $record->$foreign)->pluck('opportunity_id')->all()];
+            }
+            $basis = $record->source;
+            foreach (array_unique($ids) as $id) $relationEvidence[$id] = ['type' => 'portfolio', 'origin' => $origin, 'source' => $basis];
+            $serviceOrigins = [['dossier', $record->id]];
+            foreach (['project_id' => 'project', 'cluster_id' => 'cluster'] as $foreign => $type) {
+                if ($record->$foreign) $serviceOrigins[] = [$type, $record->$foreign];
+            }
+        } else {
+            $reference = app(InvestorContext::class)->reference($origin);
+            abort_unless($reference['kind'] === 'opportunity', 422);
+            // The context resolver has already checked the actor's private scope.
+            // A private preparation is valid dossier input, not a public offer
+            // from which this public-complement catalogue can infer services.
+            if (($reference['visibility'] ?? 'public') === 'private') return [];
+            $principal = Opportunity::published()->findOrFail($reference['id']);
+            $text = $principal->summary;
+            $basis = 'Resumo cadastrado da oportunidade '.$principal->reference;
+            $projects = DB::table('opportunity_projects')->where('opportunity_id', $principal->id)->pluck('project_id');
+            $links = DB::table('complementary_project_links')->whereIn('anchor_project_id', $projects)
+                ->whereNull('deleted_at')->where('data_classification', 'public')->get(['id', 'anchor_project_id', 'complementary_project_id', 'relation_type', 'version_no']);
+            $targetProjects = DB::table('opportunity_projects')->whereIn('project_id', $links->pluck('complementary_project_id'))->get();
+            $ids = [$principal->id, ...$targetProjects->pluck('opportunity_id')->all()];
+            $relationEvidence[$principal->id] = ['type' => 'same_fiche', 'source' => $basis];
+            foreach ($targetProjects as $targetProject) $relationEvidence[$targetProject->opportunity_id] = ['type' => 'complementary_project',
+                'links' => $links->where('complementary_project_id', $targetProject->project_id)->values()->map(fn($link) => (array)$link)->all()];
+            foreach (Opportunity::published()->whereIn('id', $ids)->where('id', '!=', $principal->id)->get() as $linked) $text .= "\n".$linked->summary;
+            if (count($ids) > 1) $basis .= '; relações complementares públicas entre projectos';
+            $serviceOrigins = [['investment', (string) $principal->id]];
+            $classification = app(OpportunityClassification::class);
+            $principalChains = collect($classification->publicRows($principal))->where('target_type', 'chain')->filter(fn($r) => !empty($r['source_reference']));
+            $chains = $principalChains->pluck('target_id')->all();
+            if ($chains) {
+                Opportunity::published()->whereNot('id', $principal->id)->chunkById(100, function ($records) use (&$ids, &$relationEvidence, $chains, $principalChains, $classification) {
+                    foreach ($records as $candidate) {
+                        $related = collect($classification->publicRows($candidate))->where('target_type', 'chain')->filter(fn($r) => !empty($r['source_reference']));
+                        $shared = array_intersect($chains, $related->pluck('target_id')->all());
+                        if ($shared) {
+                            $ids[] = $candidate->id;
+                            $relationEvidence[$candidate->id] ??= ['type' => 'value_chain', 'principal' => $principalChains->whereIn('target_id', $shared)->values()->all(), 'target' => $related->whereIn('target_id', $shared)->values()->all()];
+                        }
+                    }
+                });
+            }
+        }
+        $territoryReference = $territory ? app(InvestorContext::class)->reference('territory:'.$territory) : null;
+        $candidates = Opportunity::published()->whereIn('id', array_unique($ids))->get();
+        $items = [];
+        foreach (self::TERMS as $code => [$label, $pattern]) {
+            if (!preg_match('/\b(?:'.$pattern.')\b/iu', $text, $match)) continue;
+            $offers = [];
+            foreach ($candidates as $candidate) {
+                // A common corridor alone does not prove the component. Keep the supporting excerpt.
+                if (!preg_match('/\b(?:'.$pattern.')\b/iu', $candidate->title."\n".$candidate->summary, $evidence)) continue;
+                // Mentioning a need for funding/training in a project's summary is not an offer.
+                if (in_array($code, ['certification', 'training', 'finance'], true) && !preg_match('/\b(?:'.$pattern.')\b/iu', $candidate->title)) continue;
+                if (in_array($code, ['certification', 'training', 'finance'], true) && preg_match('/\b(?:necessidade|pedido|procura)\b/iu', $candidate->title)) continue;
+                if ($territory && $candidate->primary_territory_id && !$this->compatible($territory, $candidate->primary_territory_id)) continue;
+                $offers[] = ['key' => 'opportunity:'.$candidate->id, 'title' => $candidate->title, 'href' => '/oportunidades/'.$candidate->slug,
+                    'relationship' => $relationEvidence[$candidate->id] ?? null,
+                    'version' => $candidate->management_version, 'evidence' => $evidence[0], 'location' => ($principal && $principal->id === $candidate->id ? 'Componente referido na própria ficha. ' : '').($candidate->primary_territory_id ? app(InvestorContext::class)->reference('territory:'.$candidate->primary_territory_id)['title'] : 'Implantação por definir')];
+            }
+            // Services are concrete published offerings explicitly associated with this source.
+            $services = [];
+            if (in_array($code, ['certification', 'training', 'finance'], true) && Schema::hasTable('partnership_origins') && Schema::hasTable('partnership_interests')) {
+                if ($serviceOrigins) {
+                    $services = DB::table('portal_partnerships as p')->join('partnership_origins as o', 'o.partnership_id', '=', 'p.id')
+                        ->where(function ($q) use ($serviceOrigins) {
+                            foreach ($serviceOrigins as [$type, $id]) $q->orWhere(fn($q) => $q->where('o.type', $type)->where('o.target_id', $id));
+                        })->where('p.status', 'published')->where('p.kind', 'offering')
+                        ->where('p.partnership_type', $code === 'finance' ? 'finance' : 'training')
+                        ->when($code !== 'finance', fn($q) => $q->where(fn($q) => $q->where('p.title', 'ilike', '%'.$match[0].'%')->orWhereRaw("p.payload->>'summary' ILIKE ?", ['%'.$match[0].'%'])))->distinct()->get(['p.id', 'p.title'])
+                        ->filter(function ($p) use ($territory) {
+                            if (!$territory) return true;
+                            $locations = DB::table('partnership_locations')->where('partnership_id', $p->id)->pluck('geo_location_id');
+                            return $locations->isEmpty() || $locations->contains(fn($id) => $this->compatible($territory, $id));
+                        })->map(fn ($p) => ['key' => 'partnership:'.$p->id, 'title' => $p->title, 'href' => '/parcerias/'.$p->id, 'location' => 'Consultar âmbito na oferta'])->values()->all();
+                }
+            }
+            $excerpt = collect(explode("\n", $text))->first(fn($line) => preg_match('/\b(?:'.$pattern.')\b/iu', $line));
+            $items[] = ['code' => $code, 'title' => $label, 'origin' => $reference, 'territory_id' => $territory, 'territory' => $territoryReference,
+                'source' => $basis, 'excerpt' => $excerpt, 'source_sha256' => hash('sha256', $text), 'opportunities' => $offers, 'services' => $services];
+        }
+        return $items;
+    }
+
+    private function compatible(string $a, string $b): bool
+    {
+        if ($a === $b) return true;
+        $geo = app(InvestmentGeography::class);
+        return in_array($b, $geo->descendants($a), true) || in_array($a, $geo->descendants($b), true);
+    }
+
+    public function resolve(array $input, array $previous = []): array
+    {
+        $resolved = [];
+        foreach ($input as $choice) {
+            $target = $choice['target'] ?? null;
+            $old = collect($previous)->first(fn($r) => $r['origin']['key'] === $choice['origin'] && $r['code'] === $choice['code'] && ($r['target']['key'] ?? null) === $target && ($r['territory_id'] ?? null) === ($choice['territory_id'] ?? null));
+            try {
+                $item = collect($this->options($choice['origin'], $choice['territory_id'] ?? null))->firstWhere('code', $choice['code']);
+            } catch (\Illuminate\Database\Eloquent\ModelNotFoundException $e) {
+                if (!$old) throw $e;
+                $item = null;
+            } catch (\Symfony\Component\HttpKernel\Exception\HttpException $e) {
+                if (!$old || $e->getStatusCode() !== 404) throw $e;
+                $item = null;
+            }
+            $offer = $target && $item ? collect([...$item['opportunities'], ...$item['services']])->firstWhere('key', $target) : null;
+            if ($old && (!$item || ($target && !$offer) || (!$target && ($item['opportunities'] || $item['services'])))) {
+                $resolved[$old['key']] = [...$old, 'availability' => 'review_required'];
+                continue;
+            }
+            abort_unless($item, 422, 'Complemento sem referência documentada neste investimento.');
+            abort_if($target && !$offer, 422, 'A oferta complementar deixou de estar disponível neste contexto.');
+            abort_if(!$target && ($item['opportunities'] || $item['services']), 422, 'Já existe uma oferta relacionada; seleccione a ficha correspondente.');
+            $key = hash('sha256', $choice['origin'].'|'.$choice['code'].'|'.($target ?? 'idea').'|'.($choice['territory_id'] ?? ''));
+            $resolved[$key] = ['key' => $key, 'origin' => $item['origin'], 'code' => $item['code'], 'title' => $item['title'],
+                'kind' => $target ? (str_starts_with($target, 'opportunity:') ? 'opportunity' : 'service') : 'need',
+                'target' => $offer, 'territory_id' => $item['territory_id'], 'territory' => $item['territory'], 'source' => $item['source'], 'excerpt' => $item['excerpt'], 'source_sha256' => $item['source_sha256']];
+        }
+        return array_values($resolved);
+    }
+}

app/Services/InvestmentConsumerScope.php

@@ -0,0 +1,85 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\User;
+use Illuminate\Support\Arr;
+
+/** An identified opportunity within the authorised dossier, never the account's last choice. */
+final class InvestmentConsumerScope
+{
+    public function key(array $context, ?string $key, bool $required = false): ?string
+    {
+        $choices = $context['opportunity_choices'] ?? [];
+        $key = $key ?: (count($choices) === 1 ? $choices[0]['opportunity']['key'] : null);
+        abort_if($key && !collect($choices)->contains('opportunity.key', $key), 422, 'Escolha uma oportunidade deste dossier.');
+        abort_if($required && count($choices) > 1 && !$key, 422, 'Escolha a oportunidade em tratamento.');
+        return $key;
+    }
+
+    public function facts(array $payload, array $context, ?string $key): array
+    {
+        $key = $this->key($context, $key);
+        $path = $payload['investor_path'] ?? [];
+        $defaults = ['land_needed' => 'unknown', 'external_funding' => 'unknown', 'viability' => 'unknown'];
+        // A dossier-wide dispensation cannot decide a distinct opportunity's needs.
+        if ($key && count($context['opportunity_choices'] ?? []) > 1) return [...$defaults, ...($path['opportunity_facts'][$key] ?? [])];
+        if ($key && isset($path['opportunity_facts'][$key])) return [...$defaults, ...$path['opportunity_facts'][$key]];
+        if (count($context['opportunity_choices'] ?? []) > 1) return $defaults;
+        return [...$defaults, ...($path['facts'] ?? [])];
+    }
+
+    public function context(array $context, ?string $key): array
+    {
+        $choices = $context['opportunity_choices'] ?? [];
+        if (!$choices) return $context;
+        $key = $key ?: (count($choices) === 1 ? $choices[0]['opportunity']['key'] : null);
+        $choice = $key ? collect($choices)->firstWhere('opportunity.key', $key) : null;
+        abort_if($key && !$choice, 422, 'Escolha uma oportunidade deste dossier.');
+        $specific = ['project_summary', 'sector_id', 'sector', 'province_id', 'district_id', 'admin_post_id', 'locality_id', 'province', 'district', 'location', 'special_zone_id', 'investment_regime'];
+        $context['fields'] = Arr::except($context['fields'], $specific);
+        $context['provenance'] = Arr::except($context['provenance'] ?? [], $specific);
+        $context['selection'] = Arr::except($context['selection'], ['opportunity', 'territory', 'park']);
+        if (!$choice) {
+            $context['opportunity_choices'] = [];
+            $context['requirements_assessment']['requirements'] = [];
+            return $context;
+        }
+        $context['selection']['opportunity'] = $choice['opportunity'];
+        $context['fields'] = [...$context['fields'], ...Arr::only($choice['opportunity']['fields'], $specific)];
+        foreach (Arr::only($choice['opportunity']['fields'], $specific) as $field => $value) $context['provenance'][$field] = Arr::only($choice['opportunity'], ['key','kind','id','title','version','sha256']);
+        unset($context['selection']['sector']);
+        if (!empty($context['fields']['sector_id'])) $context['selection']['sector'] = app(InvestorContext::class)->reference('sector:'.$context['fields']['sector_id']);
+        if ($choice['territory']) {
+            $context['selection']['territory'] = $choice['territory'];
+            $context['fields'] = [...Arr::except($context['fields'], array_keys(InvestmentGeography::FIELDS)), ...$choice['territory']['fields']];
+            foreach ($choice['territory']['fields'] as $field => $value) $context['provenance'][$field] = Arr::only($choice['territory'], ['key','kind','id','title','version','sha256']);
+        } else {
+            $context['fields'] = Arr::except($context['fields'], ['province_id', 'district_id', 'admin_post_id', 'locality_id', 'province', 'district', 'location']);
+        }
+        $park = $choice['park'] ?? null;
+        if ($park) $context['selection']['park'] = $park;
+        $context['fields']['special_zone_id'] = $park['id'] ?? '';
+        $context['fields']['investment_regime'] = $park['fields']['investment_regime'] ?? 'general';
+        $context['opportunity_choices'] = [$choice];
+        $context['requirements_assessment']['requirements'] = array_values(array_filter($context['requirements_assessment']['requirements'] ?? [], fn($r) => $r['opportunity_key'] === $key));
+        $context['consumer_opportunity'] = $choice;
+        $context['complements'] = array_values(array_filter($context['complements'] ?? [], fn($c) => ($c['origin']['key'] ?? null) === $key || ($c['target']['key'] ?? null) === $key || in_array(substr($c['origin']['key'] ?? '',10),array_column($choice['portfolio_origins'] ?? [],'id'),true)));
+        $context['dependency_hash'] = app(InvestorContext::class)->dependencyHash(['opportunity_choices'=>[$choice], 'fields'=>Arr::except($context['fields'],['project_title','project_summary']), 'complements'=>$context['complements']]);
+        return $context;
+    }
+
+    public function bind(User $actor, string $id, array $payload, bool $required = false): array
+    {
+        $case = app(VirtualDesk::class)->case($actor, $id, true);
+        $context = app(InvestorContext::class)->state($case);
+        $scoped = $this->context($context, $payload['context_opportunity'] ?? null);
+        $choice = $scoped['consumer_opportunity'] ?? null;
+        abort_if($required && count($context['opportunity_choices'] ?? []) > 1 && !$choice, 422, 'Escolha a oportunidade em tratamento antes de submeter.');
+        if (!$choice) return Arr::except($payload, ['context_opportunity', 'context_opportunity_snapshot']);
+        // Canonical server snapshot; client text cannot establish a different origin or territory.
+        $payload['context_opportunity'] = $choice['opportunity']['key'];
+        $payload['context_opportunity_snapshot'] = json_encode(['context_id' => $id, 'revision' => $context['revision'], 'choice' => $choice, 'requirements' => $scoped['requirements_assessment'] ?? null], JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
+        return $payload;
+    }
+}

app/Services/InvestmentCorridorContext.php

@@ -14,6 +14,15 @@ final class InvestmentCorridorContext
         return null;
     }
 
+    /** Reuse Tempo's approved provincial context; never infer a district or master link. */
+    public function catalogueProvinces(Opportunity $record): array
+    {
+        if (data_get($record->workflow_context, 'corridor_agribusiness.source_sha256') !== CorridorAgribusinessOpportunities::SOURCE_HASH) return [];
+        if ($record->primary_territory_id || $record->additionalTerritories()->exists()) return [];
+        $key = $this->key($record);
+        return $key ? $this->provinces($key) : [];
+    }
+
     public function provinces(string $key): array
     {
         $entry = config('investment_corridors.'.$key);

app/Services/InvestmentOpportunityChoices.php

@@ -51,7 +51,7 @@ final class InvestmentOpportunityChoices
             $corridor = $choice['corridor_key'] ?? $old['corridor_key'] ?? $corridors->key($record);
             $provinces = $corridor ? $corridors->provinces($corridor) : [];
             $documented = $record->primary_territory_id;
-            $territory = $choice['territory'] ?? ($documented ? 'territory:'.$documented : null);
+            $territory = array_key_exists('territory', $choice) ? $choice['territory'] : ($documented ? 'territory:'.$documented : null);
             if (!$territory && count($provinces) === 1) $territory = 'territory:'.$provinces[0]->id;
             if ($corridor && $territory) abort_unless($corridors->compatible($corridor, substr($territory, 10)), 422, 'A localização não pertence ao corredor escolhido.');
             $previousTerritory = $old['territory']['key'] ?? null;
@@ -65,7 +65,18 @@ final class InvestmentOpportunityChoices
             }
             $location = $territory ? app(InvestorContext::class)->reference($territory) : null;
             abort_unless($location === null || $location['kind'] === 'territory', 422);
+            $parkKey = array_key_exists('park', $choice) ? $choice['park'] : ($old['park']['key'] ?? null);
+            $park = $parkKey ? app(InvestorContext::class)->reference($parkKey) : null;
+            if ($park) {
+                $eligible = $corridor ? array_column($corridors->parks($corridor, $location['id'] ?? null), 'id') : [];
+                if (!in_array($park['id'], $eligible, true)) {
+                    abort_if(!empty($choice['park']), 422, 'A zona ou parque não é compatível com a localização desta oportunidade.');
+                    $park = null;
+                }
+                abort_unless(!$park || $park['kind'] === 'park', 422);
+            }
             $result[] = ['opportunity' => $ref, 'territory' => $location, ...($origins ? ['portfolio_origins' => $origins] : []),
+                'park' => $park,
                 'corridor_key' => $corridor, 'corridor_name' => $corridor ? config('investment_corridors.'.$corridor.'.name') : null,
                 'allowed_provinces' => array_map(fn($p)=>(array)$p, $provinces),
                 'territory_path' => $location ? array_map(fn ($node) => \Illuminate\Support\Arr::only((array) $node, ['id', 'name', 'parent_id', 'location_type']), app(InvestmentGeography::class)->path($location['id'], true)) : [],

app/Services/InvestmentZones.php

@@ -63,10 +63,13 @@ class InvestmentZones
         $path = app(InvestmentGeography::class)->selection($filters);
         if ($path !== []) {
             $territoryIds = app(InvestmentGeography::class)->descendants($path[array_key_last($path)]->id);
-            $query->where(function ($matches) use ($territoryIds, $management): void {
+            $ancestorIds = array_column($path, 'id');
+            $query->where(function ($matches) use ($territoryIds, $ancestorIds, $management): void {
                 $matches->whereIn('primary_territory_id', $territoryIds)
                     ->orWhereExists(fn ($link) => $link->selectRaw('1')->from('investment_zone_locations as zl')
-                        ->whereColumn('zl.zone_id', 'investment_zones.id')->whereIn('zl.geo_location_id', $territoryIds)
+                        ->whereColumn('zl.zone_id', 'investment_zones.id')->whereIn('zl.scope_type', ['site', 'administrative', 'legal_scope'])
+                        ->where(fn ($area) => $area->whereIn('zl.geo_location_id', $territoryIds)
+                            ->orWhere(fn ($coverage) => $coverage->where('zl.scope_type', 'legal_scope')->whereIn('zl.geo_location_id', $ancestorIds)))
                         ->where('zl.validation_status', 'validated')->where(fn ($valid) => $valid->whereNull('zl.valid_from')->orWhereDate('zl.valid_from', '<=', today()))
                         ->where(fn ($valid) => $valid->whereNull('zl.valid_until')->orWhereDate('zl.valid_until', '>=', today())));
                 if (! $management) {

app/Services/InvestorContext.php

@@ -39,10 +39,11 @@ final class InvestorContext
         $case=$this->desk->case($actor,$id,true);
         abort_if($case->closed_at,409);
         $sequence = (int)($input['draft_sequence'] ?? 0);
-        $entrySources=Validator::make($input,['entry_sources'=>'sometimes|array|max:100','entry_sources.*'=>'string|max:100'])->validate()['entry_sources']??[];
+        $entrySources=Validator::make($input,['entry_sources'=>'sometimes|array|max:200','entry_sources.*'=>'string|max:100'])->validate()['entry_sources']??[];
         unset($input['draft_sequence'],$input['entry_sources']);
         abort_unless($sequence > 0, 422);
         $data = $this->input($input);
+        if (isset($data['complements'])) app(InvestmentComplements::class)->resolve($data['complements'], $this->state($case)['complements'] ?? []);
         foreach ($data['selection'] as $slot=>$key) {
             if (!$key) continue;
             $ref=$this->reference($key);
@@ -60,6 +61,7 @@ final class InvestorContext
                 if ($key) abort_unless(app(InvestmentCorridorContext::class)->compatible($key, $location['id']), 422, 'A localização não pertence ao corredor escolhido.');
             }
         }
+        if (isset($data['opportunity_choices'])) app(InvestmentOpportunityChoices::class)->resolve($data['opportunity_choices'], $this->state($case)['opportunity_choices'] ?? [], true);
         if (!empty($data['selection']['park'])) {
             $first=$data['opportunity_choices'][0] ?? null;
             $source=$first['source'] ?? $data['selection']['opportunity'] ?? null;
@@ -110,6 +112,7 @@ final class InvestorContext
                 }
             }
         }
+        if (!empty($context['opportunity_choices']) && !array_key_exists('park', $context['opportunity_choices'][0])) $context['opportunity_choices'][0]['park'] = $context['selection']['park'] ?? null;
         $zone = $context['selection']['park'] ?? null;
         $context['fields']['investment_regime'] = $zone['fields']['investment_regime'] ?? 'general';
         $context['fields']['special_zone_id'] = $zone['id'] ?? '';
@@ -119,6 +122,7 @@ final class InvestorContext
 
     public function dependencyHash(array $selection): string
     {
+        unset($selection['portfolio'], $selection['selection']['portfolio']);
         if (isset($selection['opportunity_choices'])) $selection['opportunity_choices'] = array_map(fn($choice)=>Arr::except($choice,['portfolio_origins']),$selection['opportunity_choices']);
         return hash('sha256', json_encode(Arr::sortRecursive($selection), JSON_THROW_ON_ERROR));
     }
@@ -155,6 +159,8 @@ final class InvestorContext
                 $fields['sector_id'] = (string) $o->sector_id;
                 $fields['sector'] = $o->sector->name;
             }
+            $proactive = $published ? app(ProactiveInvestment::class)->publicData($o) : ($draft['proactive'] ?? null);
+            if ($proactive) $zoneAnalysis = ['proactive' => $proactive, 'source_key' => $key, 'source_version' => $version, 'private_source' => !$published];
             // Text labels do not establish a canonical territorial correspondence.
             if ($o->province) {
                 $fields['province'] = $o->province;
@@ -165,6 +171,18 @@ final class InvestorContext
             if ($o->primary_territory_id) {
                 $fields = [...$fields, ...$this->territoryFields($o->primary_territory_id)];
             }
+        } elseif ($kind === 'portfolio') {
+            abort_unless(Str::isUuid($id), 422);
+            $dossier = \App\Http\Controllers\InvestmentPortfolioController::visible()->findOrFail($id);
+            $title = $dossier->title;
+            $href = '/carteira/'.$id;
+            // Documentary coverage is not the investor's chosen implantation.
+            $version = DB::table('investment_dossiers')->where('id', $id)->value('version_no');
+            $fields = ['project_title' => $title, 'project_summary' => $dossier->content['description'] ?? $dossier->content['focus'] ?? ''];
+            $state = 'documented_origin';
+            $zoneAnalysis = ['source' => $dossier->source, 'documented_sector' => $dossier->content['sector'] ?? null,
+                'documented_location' => $dossier->content['location'] ?? $dossier->content['region'] ?? null,
+                'geography' => app(InvestmentRelations::class)->dossier($dossier), 'available_opportunity' => false];
         } elseif ($kind === 'business') {
             abort_unless(config('existing-business.enabled') && Str::isUuid($id), 404);
             $o = ExistingBusiness::published()->with('sector')->findOrFail($id);
@@ -328,7 +346,7 @@ final class InvestorContext
 
     private function input(array $input): array
     {
-        abort_if(array_diff(array_keys($input), ['opportunity_choices', 'version', 'selection', 'declarations', 'replace_fields', 'preview_hash', 'operation_key', 'confirm', 'document_links', '_token']), 422, 'Campo de controlo desconhecido.');
+        abort_if(array_diff(array_keys($input), ['complements', 'opportunity_choices', 'version', 'selection', 'declarations', 'replace_fields', 'preview_hash', 'operation_key', 'confirm', 'document_links', '_token']), 422, 'Campo de controlo desconhecido.');
 
         abort_if(! app(PrivateInvestmentPreparation::class)->available() && (! empty($input['document_links']) || array_intersect(array_keys(is_array($input['declarations'] ?? null) ? $input['declarations'] : []), PrivateInvestmentPreparation::FIELDS)), 409, 'Esta preparação ainda não está disponível neste ambiente. As respostas foram preservadas.');
 
@@ -341,13 +359,17 @@ final class InvestorContext
         }
 
         return Validator::make($input, [...$inputRules,
-            'opportunity_choices' => 'sometimes|array|max:100', 'opportunity_choices.*' => 'array:source,territory,location_reason,confirm_location_change,activities,corridor_key,portfolio_origins',
+            'complements' => 'sometimes|array|max:100', 'complements.*' => 'array:origin,code,target,territory_id',
+            'complements.*.origin' => 'required|string|max:100', 'complements.*.code' => 'required|string|max:40',
+            'complements.*.target' => 'nullable|string|max:100', 'complements.*.territory_id' => 'nullable|uuid',
+            'opportunity_choices' => 'sometimes|array|max:100', 'opportunity_choices.*' => 'array:source,territory,location_reason,confirm_location_change,activities,corridor_key,portfolio_origins,park',
             'opportunity_choices.*.portfolio_origins' => 'sometimes|array|max:100', 'opportunity_choices.*.portfolio_origins.*' => 'uuid',
             'opportunity_choices.*.corridor_key' => ['sometimes', 'nullable', Rule::in(array_keys(config('investment_corridors')))],
             'opportunity_choices.*.activities' => 'sometimes|array', 'opportunity_choices.*.activities.*' => 'string|distinct|in:production,processing,trade,transport,water,forestry,animal',
+            'opportunity_choices.*.park' => 'sometimes|nullable|string|max:100',
             'opportunity_choices.*.source' => 'required|string|distinct|max:100', 'opportunity_choices.*.territory' => 'nullable|string|max:100',
             'opportunity_choices.*.location_reason' => 'nullable|string|max:2000', 'opportunity_choices.*.confirm_location_change' => 'sometimes|boolean',
-            'version' => 'required|integer|min:1', 'selection' => 'present|array:opportunity,sector,territory,park',
+            'version' => 'required|integer|min:1', 'selection' => 'present|array:portfolio,opportunity,sector,territory,park',
             'selection.*' => 'nullable|string|max:100', 'declarations' => 'nullable|array:project_title,project_summary,currency,expected_start_date,investor_origin,person_type,entity_stage,tax_residency_country,fiscal_residency_country,project_type,maturity_stage,'.implode(',', PrivateInvestmentPreparation::FIELDS), 'declarations.project_title' => 'nullable|string|max:200', 'declarations.project_summary' => 'nullable|string|max:5000',
             'declarations.currency' => 'nullable|regex:/^[A-Z]{3}$/', 'declarations.expected_start_date' => 'nullable|date_format:Y-m-d', 'declarations.investor_origin' => 'nullable|in:national,foreign,mixed', 'declarations.person_type' => 'nullable|in:singular,collective,sole_trader,consortium', 'declarations.entity_stage' => 'nullable|in:existing,being_formed', 'declarations.tax_residency_country' => ['nullable', 'string', app(CountryCatalogue::class)->rule()], 'declarations.fiscal_residency_country' => ['nullable', 'string', app(CountryCatalogue::class)->rule()], 'declarations.project_type' => 'nullable|string|max:100', 'declarations.maturity_stage' => 'nullable|string|max:100',
             'replace_fields' => 'nullable|array', 'replace_fields.*' => 'string|in:'.implode(',', self::FIELDS)])->validate();
@@ -361,6 +383,7 @@ final class InvestorContext
         abort_unless((int) $case->version === $data['version'], 409, 'O dossier mudou; recupere a versão atual.');
         app(InvestorPath::class)->view($actor, $id);
         $old = $this->state($case);
+        $complements = array_key_exists('complements', $data) ? app(InvestmentComplements::class)->resolve($data['complements'], $old['complements'] ?? []) : ($old['complements'] ?? []);
         $links = $old['preparation_documents'] ?? [];
         foreach ($data['document_links'] ?? [] as $key => $document) {
             if ($document) {
@@ -384,10 +407,17 @@ final class InvestorContext
             $data['selection']['opportunity'] = $choices[0]['opportunity']['key'] ?? null;
             // Shared fields concern the first identified opportunity; other sites remain separate.
             $data['selection']['territory'] = $choices[0]['territory']['key'] ?? null;
+            if (array_key_exists('park', $data['opportunity_choices'][0] ?? [])) $data['selection']['park'] = $choices[0]['park']['key'] ?? null;
         } elseif (array_key_exists('opportunity', $data['selection']) && $choices !== []) {
             abort(422, 'Actualize a selecção identificada de oportunidades; não substitua silenciosamente o conjunto por uma ficha.');
         }
         $selection = $old['selection'];
+        foreach ($complements as $complement) {
+            if (($complement['availability'] ?? '') === 'review_required') continue;
+            foreach ([$complement['origin']['key'], $complement['target']['key'] ?? ''] as $key) {
+                if (str_starts_with($key, 'opportunity:')) abort_unless(in_array($key, array_column(array_column($choices, 'opportunity'), 'key'), true), 422, 'Conserve a oportunidade escolhida ou retire explicitamente a sua relação complementar.');
+            }
+        }
         foreach ($data['selection'] as $slot => $key) {
             if ($key === null || $key === '') {
                 unset($selection[$slot]);
@@ -417,7 +447,7 @@ final class InvestorContext
         }
         $proposed = [];
         $origins = [];
-        foreach (['opportunity', 'sector', 'park', 'territory'] as $slot) {
+        foreach (['portfolio', 'opportunity', 'sector', 'park', 'territory'] as $slot) {
             if (in_array($slot, ['park', 'territory'], true) && array_intersect(array_keys($selection[$slot]['fields'] ?? []), array_keys(InvestmentGeography::FIELDS))) {
                 foreach (['province_id', 'district_id', 'admin_post_id', 'locality_id', 'province', 'district', 'location'] as $key) {
                     unset($proposed[$key],$origins[$key]);
@@ -469,18 +499,19 @@ final class InvestorContext
                 $replaced[] = ['field' => $key, 'before' => $old['fields'][$key] ?? null, 'after' => $fields[$key] ?? null];
             }
         }
-        foreach (['opportunity', 'sector', 'territory', 'park'] as $slot) {
+        foreach (['portfolio', 'opportunity', 'sector', 'territory', 'park'] as $slot) {
             if (($old['selection'][$slot] ?? null) !== ($selection[$slot] ?? null)) {
                 $changed[] = $slot;
             }
         }
         $changedFields = array_column($replaced, 'field');
+        if ($complements !== ($old['complements'] ?? [])) $changed[] = 'complements';
         $choicesChanged = $choices !== ($old['opportunity_choices'] ?? []);
         $choiceInputsChanged = array_map(fn($c)=>Arr::except($c,['portfolio_origins']),$choices) !== array_map(fn($c)=>Arr::except($c,['portfolio_origins']),$old['opportunity_choices']??[]);
         if ($choiceInputsChanged) $changed = array_values(array_unique([...$changed, 'opportunity', 'territory']));
         elseif ($choicesChanged) $changed[] = 'portfolio_origins';
         $conditionsChanged = (bool) array_intersect($changedFields, array_diff(self::FIELDS, ['project_title', 'project_summary']));
-        $dependencyChanged = $choiceInputsChanged || $this->dependencyHash($old['selection']) !== $this->dependencyHash($selection) || $conditionsChanged;
+        $dependencyChanged = $choiceInputsChanged || in_array('complements', $changed, true) || $this->dependencyHash($old['selection']) !== $this->dependencyHash($selection) || $conditionsChanged;
         $privateConditionsChanged = (bool) array_intersect($changedFields, PrivateInvestmentPreparation::FIELDS);
         $calculationInputsChanged = $choiceInputsChanged || $this->dependencyHash($old['selection']) !== $this->dependencyHash($selection) || (bool) array_intersect($changedFields, array_diff(self::FIELDS, ['project_title', 'project_summary', ...array_diff(PrivateInvestmentPreparation::FIELDS, ['total_investment', 'area_required', 'area_unit'])]));
         $payload = $this->desk->decode($case->payload);
@@ -493,6 +524,7 @@ final class InvestorContext
         if ($privateConditionsChanged) {
             $steps = array_values(array_unique([...$steps, 'S02', 'S05', 'S06', 'S07']));
         }
+        if (in_array('complements', $changed, true)) $steps = array_values(array_unique([...$steps, 'S02', 'S08']));
         $privatePreparation = null;
         if (app(PrivateInvestmentPreparation::class)->available()) {
             $docs = $this->preparationDocuments($id);
@@ -500,7 +532,7 @@ final class InvestorContext
             $afterPreparation = app(PrivateInvestmentPreparation::class)->assess(['fields' => $fields, 'selection' => $selection, 'preparation_documents' => $links], $docs);
             $privatePreparation = ['before' => $beforePreparation, 'after' => $afterPreparation];
         }
-        $plan = ['opportunity_choices' => $choices, 'case_id' => $id, 'version' => (int) $case->version, 'revision' => (int) $old['revision'], 'selection' => $selection, 'fields' => $fields, 'provenance' => $provenance,
+        $plan = ['complements' => $complements, 'opportunity_choices' => $choices, 'case_id' => $id, 'version' => (int) $case->version, 'revision' => (int) $old['revision'], 'selection' => $selection, 'fields' => $fields, 'provenance' => $provenance,
             'preparation_documents' => $links, 'private_investment' => $privatePreparation,
             'updated' => $replaced, 'maintained' => $kept, 'changed_dimensions' => $changed, 'dependent_results' => (int) $case->user_id === $actor->id && $calculationInputsChanged ? array_map(fn ($r) => ['id' => $r['id'], 'engine' => $r['engine']], $results) : [],
             'requests' => $requests, 'review_steps' => $steps, 'dependency_changed' => $dependencyChanged, 'calculation_inputs_changed' => $calculationInputsChanged, 'documents_preserved' => DB::table('desk_documents')->where('case_id', $id)->count(),
@@ -545,8 +577,9 @@ final class InvestorContext
                 $review[$step] = ['revision' => $revision, 'reason' => 'O contexto mudou; reveja os pressupostos e a evidência aplicável.'];
             }
             $context = ['opportunity_choices' => $plan['opportunity_choices'], 'preparation_documents' => $plan['preparation_documents'], 'preparation_snapshot' => $plan['private_investment']['after'] ?? $before['preparation_snapshot'] ?? null, 'revision' => $revision, 'selection' => $plan['selection'], 'fields' => $plan['fields'], 'provenance' => $plan['provenance'], 'review_steps' => $review,
-                'dependency_hash' => $this->dependencyHash([...($plan['opportunity_choices'] !== [] ? ['opportunity_choices' => $plan['opportunity_choices']] : []), 'selection' => $plan['selection'], 'fields' => Arr::except($plan['fields'], ['project_title', 'project_summary'])]), 'updated_at' => now()->toIso8601String(), 'updated_by' => $actor->id];
+                'dependency_hash' => $this->dependencyHash([...($plan['opportunity_choices'] !== [] ? ['opportunity_choices' => $plan['opportunity_choices']] : []), ...($plan['complements'] ? ['complements' => $plan['complements']] : []), 'selection' => $plan['selection'], 'fields' => Arr::except($plan['fields'], ['project_title', 'project_summary'])]), 'updated_at' => now()->toIso8601String(), 'updated_by' => $actor->id];
             $context['requirements_assessment'] = $plan['requirements_assessment'];
+            $context['complements'] = $plan['complements'];
             if ($plan['calculation_inputs_changed']) {
                 foreach ($payload['investor_path']['results'] ?? [] as $i => $r) {
                     $payload['investor_path']['results'][$i] = [...$r, 'context_state' => 'review_required', 'context_invalidated_revision' => $revision, 'context_invalidated_at' => now()->toIso8601String()];
@@ -563,13 +596,13 @@ final class InvestorContext
         }, 3);
     }
 
-    public function view(User $actor, string $id): array
+    public function view(User $actor, string $id, ?string $opportunity = null): array
     {
         $case = $this->desk->case($actor, $id);
         abort_unless($this->desk->owns($actor, $case, false) || $actor->can('manage-portal'), 403);
         $ctx = $this->state($case);
-        $ctx['land_preparation'] = $this->landPreparation($case);
-        $path = app(InvestorPath::class)->view($actor, $id);
+        $ctx['land_preparation'] = $this->landPreparation($case, $opportunity);
+        $path = app(InvestorPath::class)->view($actor, $id, $opportunity);
         $ctx['path_applicability'] = ['definition_id' => $path['definition_id'], 'definition_version' => $path['definition_version'], 'source_sha256' => $path['source_sha256'],
             'steps' => array_values(array_map(fn ($step) => Arr::only($step, ['code', 'title', 'applicability', 'reason', 'state', 'context_review_required']), array_filter($path['steps'], fn ($step) => ! empty($step['branch']))))];
 
@@ -584,12 +617,19 @@ final class InvestorContext
             }
         }
 
-        $preparation = app(PrivateInvestmentPreparation::class)->available() ? app(PrivateInvestmentPreparation::class)->assess($ctx, $this->preparationDocuments($id)) : null;
+        $preparation = app(PrivateInvestmentPreparation::class)->available() ? app(PrivateInvestmentPreparation::class)->assess(app(InvestmentConsumerScope::class)->context($ctx, $opportunity), $this->preparationDocuments($id)) : null;
         $ctx['preparation_assessment'] = $preparation;
 
+        $prefill = $this->prefill($ctx, $opportunity);
+        $saved = $this->desk->decode($case->payload);
+        if (!empty($saved['reuse_consent'])) {
+            $contacts = array_filter(['email' => $saved['email'] ?? null, 'phone' => $saved['profile']['phone'] ?? null], fn($v) => is_string($v) && $v !== '');
+            $prefill['simulator'] = [...$contacts, ...$prefill['simulator']];
+            $prefill['land'] = [...$contacts, ...(!empty($saved['name']) ? ['full_name' => $saved['name']] : []), ...$prefill['land']];
+        }
         return ['private_investment' => $preparation, 'preparation_documents' => $this->preparationDocuments($id), 'simulator_context_revision' => $simulatorRevision, 'case' => $path['case'], 'context' => $ctx, 'steps' => array_map(fn ($s) => Arr::only($s, ['code', 'title', 'state', 'context_review_required']), $path['steps']),
             'can_write' => $path['canWrite'], 'next' => $path['next'], 'results' => $path['results'], 'requests' => $path['requests'],
-            'prefill' => $this->prefill($ctx), 'notice' => 'A seleção apoia a preparação e não confirma benefícios, licenças, direitos ou disponibilidade.'];
+            'prefill' => $prefill, 'notice' => 'A seleção apoia a preparação e não confirma benefícios, licenças, direitos ou disponibilidade.'];
     }
 
     public function preparationDocuments(string $id): array
@@ -597,16 +637,21 @@ final class InvestorContext
         return DB::table('desk_documents as l')->join('documents as d', 'd.id', '=', 'l.document_id')->where('l.case_id', $id)->whereNull('d.deleted_at')->get(['l.id', 'l.document_id', 'd.file_name', 'd.status', 'd.malware_scan_status', 'd.version_no', 'd.sha256'])->map(fn ($row) => (array) $row)->all();
     }
 
-    public function landPreparation(\stdClass $case): array
+    public function landPreparation(\stdClass $case, ?string $opportunity = null): array
     {
-        $path = $this->desk->decode($case->payload)['investor_path'] ?? [];
-        $need = $path['facts']['land_needed'] ?? 'unknown';
+        $payload = $this->desk->decode($case->payload);
+        $ctx = $this->state($case);
+        $key = app(InvestmentConsumerScope::class)->key($ctx, $opportunity);
+        $path = $payload['investor_path'] ?? [];
+        $need = app(InvestmentConsumerScope::class)->facts($payload, $ctx, $key)['land_needed'];
 
-        return ['need' => in_array($need, ['yes', 'no'], true) ? $need : 'unknown', 'reason' => $path['fact_reasons']['land_needed'] ?? ''];
+        return ['need' => in_array($need, ['yes', 'no'], true) ? $need : 'unknown', 'reason' => $key ? ($path['opportunity_fact_reasons'][$key]['land_needed'] ?? '') : ($path['fact_reasons']['land_needed'] ?? '')];
     }
 
-    public function prefill(array $ctx): array
+    public function prefill(array $ctx, ?string $opportunity = null): array
     {
+        $original = $ctx;
+        $ctx = app(InvestmentConsumerScope::class)->context($ctx, $opportunity);
         $f = $ctx['fields'];
         $sim = Arr::except(Arr::only($f, self::FIELDS), ['sector', 'province', 'district', 'location', ...array_diff(PrivateInvestmentPreparation::FIELDS, ['total_investment', 'area_required', 'area_unit'])]);
         // Entering this tool from an investment dossier selects the existing investment-analysis route.
@@ -626,9 +671,12 @@ final class InvestorContext
         $zone = $ctx['selection']['park'] ?? null;
         $sim['context_applicability_snapshot'] = json_encode([
             'version' => 1, 'context_revision' => $ctx['revision'],
+            'consumer_opportunity' => $ctx['consumer_opportunity']['opportunity']['key'] ?? null,
+            'portfolio_origin' => $ctx['selection']['portfolio'] ?? null,
             'zone' => $zone ? Arr::only($zone, ['id', 'title', 'href', 'version', 'sha256', 'fields', 'analysis']) : null,
             'provenance' => $ctx['provenance'],
             'opportunity_choices' => $ctx['opportunity_choices'] ?? [],
+            'complements' => $ctx['complements'] ?? [],
             'requirements_assessment' => $ctx['requirements_assessment'] ?? null,
             'path' => $ctx['path_applicability'] ?? null,
             'land_preparation' => $ctx['land_preparation'] ?? null,
@@ -638,6 +686,8 @@ final class InvestorContext
             'notice' => 'Referências e declarações para preparação; sem reconhecimento automático de elegibilidade ou benefício.',
         ], JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
 
+        $scoped = app(InvestmentConsumerScope::class)->context($original, $opportunity);
+        $f = $scoped['fields'];
         return ['simulator' => $sim, 'land' => array_filter(['project_reference' => $f['project_title'] ?? null, 'activity' => $f['sector'] ?? null, 'purpose' => $f['project_summary'] ?? null, 'parcels' => [Arr::only($f, array_keys(InvestmentGeography::FIELDS))]], fn ($v) => $v !== null),
             'desk' => array_filter(['title' => $f['project_title'] ?? null, 'territory_id' => $f['locality_id'] ?? $f['admin_post_id'] ?? $f['district_id'] ?? $f['province_id'] ?? null, 'location_source' => isset($f['province_id']) ? 'Referência consultada no contexto v'.($ctx['revision'] ?? 0).': '.($f['location'] ?? 'território identificado').'. Não confirma disponibilidade.' : null, 'description' => $f['project_summary'] ?? null, 'sector' => $f['sector'] ?? null, ...Arr::only($f, array_keys(InvestmentGeography::FIELDS))], fn ($v) => $v !== null),
             'submission' => array_filter(['currency' => $f['currency'] ?? null, 'sector' => $f['sector'] ?? null, 'objective' => $f['project_summary'] ?? null, 'location' => $f['location'] ?? null], fn ($v) => $v !== null)];

app/Services/InvestorPath.php

@@ -68,7 +68,7 @@ final class InvestorPath
     }
 
     /** @return array<string,mixed> */
-    public function view(User $actor, string $id): array
+    public function view(User $actor, string $id, ?string $opportunity = null): array
     {
         abort_unless($this->available(), 404);
         $case = $this->desk->case($actor, $id);
@@ -79,18 +79,26 @@ final class InvestorPath
         $payload = $this->desk->decode($case->payload);
         $path = $payload['investor_path'] ?? [];
         $context = app(InvestorContext::class)->state($case);
-        $facts = $path['facts'] ?? ['land_needed' => 'unknown', 'external_funding' => 'unknown', 'viability' => 'unknown'];
+        $scope = app(InvestmentConsumerScope::class);
+        $opportunity = $scope->key($context, $opportunity);
+        $allChoices = $context['opportunity_choices'] ?? [];
+        $facts = $scope->facts($payload, $context, $opportunity);
+        $factReasons = $opportunity ? ($path['opportunity_fact_reasons'][$opportunity] ?? []) : ($path['fact_reasons'] ?? []);
+        $context = $scope->context($context, $opportunity);
         $records = DB::table('journey_steps')->where('journey_id', $journey->id)->whereNull('deleted_at')->get()->keyBy('step_code');
         $steps = [];
         foreach ($definition['steps'] as $step) {
             $row = $records->get($step['code']);
             abort_unless($row !== null, 409, 'Etapa em falta; reparar a instalação sem reconstruir o histórico.');
             $detail = $this->desk->decode($row->path_detail);
+            if ($opportunity && (count($allChoices) > 1 || isset($detail['opportunities'][$opportunity]))) {
+                $detail = $detail['opportunities'][$opportunity] ?? ['state' => 'not_started'];
+            }
             $value = $step['branch'] ? ($facts[$step['branch']] ?? 'unknown') : 'yes';
             $applicable = $value === 'unknown' ? 'undetermined' : ($value === 'no' ? 'not_needed_for_preparation' : 'applicable');
             $state = $value === 'no' ? 'dispensed' : $detail['state'];
             $steps[] = [...$step, 'id' => $row->id, 'version' => $row->version_no, 'state' => $state, 'saved_state' => $detail['state'],
-                'applicability' => $applicable, 'reason' => $value === 'no' ? ($path['fact_reasons'][$step['branch']] ?? '') : ($detail['reason'] ?? ''),
+                'applicability' => $applicable, 'reason' => $value === 'no' ? ($factReasons[$step['branch']] ?? '') : ($detail['reason'] ?? ''),
                 'detail' => $detail, 'preparation_allowed' => $value !== 'no',
                 'action_gaps' => []];
         }
@@ -143,7 +151,8 @@ final class InvestorPath
 
         $landCase = (int) $case->user_id === $actor->id
             ? LandAssistanceCase::where('user_id', $actor->id)->latest('updated_at')->get()
-                ->first(fn ($land) => ($land->payload['investor_path_case_id'] ?? null) === $id) : null;
+                ->first(fn ($land) => ($land->payload['investor_path_case_id'] ?? null) === $id
+                    && (!$allChoices || ($opportunity && ($land->payload['context_opportunity'] ?? null) === $opportunity))) : null;
 
         $preparation = ($owner || $manager) && app(PrivateInvestmentPreparation::class)->available() ? app(PrivateInvestmentPreparation::class)->assess($context, $documents->map(fn ($d) => (array) $d)->all()) : null;
         if ($preparation && $preparation['enabled']) {
@@ -152,11 +161,12 @@ final class InvestorPath
 
         return ['private_investment' => $preparation, 'case' => ['id' => $id, 'title' => $case->title, 'version' => $case->version, 'closed' => $case->closed_at !== null],
             'journey_id' => $journey->id, 'definition_id' => $version->id, 'definition_version' => $version->version_no, 'source_sha256' => $definition['source_sha256'],
-            'phases' => $definition['phases'], 'steps' => $steps, 'facts' => $facts, 'fact_reasons' => $path['fact_reasons'] ?? [],
+            'phases' => $definition['phases'], 'steps' => $steps, 'facts' => $facts, 'fact_reasons' => $factReasons,
+            'context_opportunity' => $opportunity, 'opportunity_options' => $allChoices,
             'fintech' => ($owner || $manager) && (isset($path['fintech']) || collect($path['sector_contexts'] ?? [])->contains(fn ($s) => in_array($s['slug'], ['fintech', 'tecnologias-de-informacao', 'mercado-financeiro'], true)) || collect($path['content_sources'] ?? [])->contains('return_href', '/tech-fintech')) ? app(FintechInvestment::class)->view($payload, $steps) : null,
             'canWrite' => $owner && ! $case->closed_at, 'canReview' => $manager && (int) $case->user_id !== $actor->id && ! $case->closed_at,
             'next' => $next ? ['code' => $next['code'], 'title' => $next['title'], 'action' => 'Preparar', 'href' => $next['href'] ?? '#'.$next['code']] : null,
-            'investment_context' => ($owner || $manager) ? $context : null,
+            'investment_context' => ($owner || $manager) ? [...$context, 'opportunity_choices' => $opportunity ? $context['opportunity_choices'] : $allChoices] : null,
             'results' => $results, 'requests' => $requests, 'documents' => $documents,
             'zone_contexts' => ($owner || $manager) ? ($path['zone_contexts'] ?? []) : [],
             'sector_contexts' => ($owner || $manager) ? ($path['sector_contexts'] ?? []) : [],
@@ -167,25 +177,31 @@ final class InvestorPath
                 ->get(['id', 'title', 'status', 'version_no', 'due_at', 'assignee_user_id']),
             'services' => DB::table('desk_service_versions')->where('status', 'published')->orderByDesc('version')->get(['id', 'code', 'definition'])
                 ->unique('code')->values()->map(fn ($s) => ['id' => $s->id, 'title' => json_decode($s->definition, true)['title']]),
-            'tools' => ['simulator' => (int) $case->user_id === $actor->id ? '/simulador-fiscal?context='.$id.($case->simulation_id ? '&draft='.$case->simulation_id : '') : null,
-                'desk' => '/balcao-virtual/dossiers/'.$id, 'guidance' => '/balcao-virtual/dossiers/'.$id.'/orientacao',
+            'tools' => ['simulator' => (int) $case->user_id === $actor->id ? '/simulador-fiscal?context='.$id.($case->simulation_id ? '&draft='.$case->simulation_id : '').($opportunity ? '&opportunity='.urlencode($opportunity) : '') : null,
+                'desk' => '/balcao-virtual/dossiers/'.$id.($opportunity ? '?opportunity='.urlencode($opportunity) : ''), 'guidance' => '/balcao-virtual/dossiers/'.$id.'/orientacao',
                 'library' => '/documentos?context='.$id, 'opportunities' => '/oportunidades?context='.$id, 'territory' => '/zonas?context='.$id, 'partners' => '/parcerias/painel?context='.$id,
-                'land' => ($facts['land_needed'] ?? 'unknown') !== 'no' && (int) $case->user_id === $actor->id ? ($landCase ? '/investidor/terra-duat/'.$landCase->id : '/investidor/terra-duat/novo?context='.$id) : null]];
+                'land' => ($facts['land_needed'] ?? 'unknown') !== 'no' && (int) $case->user_id === $actor->id ? ($landCase ? '/investidor/terra-duat/'.$landCase->id : '/investidor/terra-duat/novo?context='.$id.($opportunity ? '&opportunity='.urlencode($opportunity) : '')) : null]];
     }
 
     /** @param array<string,mixed> $input */
     public function facts(User $actor, string $id, array $input): void
     {
-        $data = Validator::make($input, ['version' => 'required|integer|min:1',
+        $data = Validator::make($input, ['version' => 'required|integer|min:1', 'context_opportunity' => 'nullable|string|max:100',
             'land_needed' => ['required', Rule::in(['yes', 'no', 'unknown'])], 'external_funding' => ['required', Rule::in(['yes', 'no', 'unknown'])],
             'viability' => ['required', Rule::in(['unknown', 'proceed', 'reformulate', 'archive'])],
             'reason' => 'required|string|min:3|max:3000'])->validate();
         DB::transaction(function () use ($actor, $id, $data): void {
             $case = $this->writable($actor, $id, $data['version']);
             $payload = $this->desk->decode($case->payload);
+            $choice = app(InvestmentConsumerScope::class)->key(app(InvestorContext::class)->state($case), $data['context_opportunity'] ?? null, true);
             foreach (['land_needed', 'external_funding', 'viability'] as $key) {
-                $payload['investor_path']['facts'][$key] = $data[$key];
-                $payload['investor_path']['fact_reasons'][$key] = $data['reason'];
+                if ($choice) {
+                    $payload['investor_path']['opportunity_facts'][$choice][$key] = $data[$key];
+                    $payload['investor_path']['opportunity_fact_reasons'][$choice][$key] = $data['reason'];
+                } else {
+                    $payload['investor_path']['facts'][$key] = $data[$key];
+                    $payload['investor_path']['fact_reasons'][$key] = $data['reason'];
+                }
             }
             $this->savePayload($case, $payload);
             $this->desk->event($this->desk->case($actor, $id), $actor, 'path_applicability_declared', $data);
@@ -195,7 +211,7 @@ final class InvestorPath
     /** @param array<string,mixed> $input */
     public function stage(User $actor, string $id, string $code, array $input): void
     {
-        $data = Validator::make($input, ['version' => 'required|integer|min:1', 'state' => ['required', Rule::in(array_diff(InvestorPathDefinition::STATES, ['dispensed']))],
+        $data = Validator::make($input, ['version' => 'required|integer|min:1', 'context_opportunity' => 'nullable|string|max:100', 'state' => ['required', Rule::in(array_diff(InvestorPathDefinition::STATES, ['dispensed']))],
             'reason' => 'required|string|min:3|max:3000', 'action' => ['required', Rule::in(['prepare', 'submit', 'execute', 'operate', 'review', 'record_external'])],
             'document_id' => 'nullable|uuid', 'authority' => 'nullable|string|max:200', 'reference' => 'nullable|string|max:300',
             'context_revision' => 'nullable|integer|min:0', 'context_reviewed' => 'nullable|boolean', 'decision_date' => 'nullable|date_format:Y-m-d|before_or_equal:today'])->validate();
@@ -203,7 +219,8 @@ final class InvestorPath
             $case = $this->desk->case($actor, $id, false, true);
             abort_if($case->closed_at, 409);
             abort_unless((int) $case->version === $data['version'], 409, 'O dossier mudou; recupere a versão actual.');
-            $view = $this->view($actor, $id);
+            $key = app(InvestmentConsumerScope::class)->key(app(InvestorContext::class)->state($case), $data['context_opportunity'] ?? null, true);
+            $view = $this->view($actor, $id, $key);
             $step = $this->findStep($view, $code);
             abort_unless($step !== null && $step['preparation_allowed'], 422, 'Etapa dispensada de preparação; altere os pressupostos com fundamento.');
             $state = $data['state'];
@@ -238,7 +255,10 @@ final class InvestorPath
             }
             abort_if($state === 'completed' && ($step['context_review_required'] ?? false) && (! (bool) ($data['context_reviewed'] ?? false) || ($data['context_revision'] ?? -1) !== ($view['investment_context']['revision'] ?? 0)), 422, 'O contexto desta etapa exige nova conferência fundamentada; o registo anterior permanece no histórico.');
             $detail = [...$data, 'context_dependency_hash' => $view['investment_context']['dependency_hash'] ?? null, 'fintech_fingerprint' => $view['fintech']['review_fingerprints'][$code] ?? null, 'scope' => $scope, 'actor_id' => $actor->id, 'recorded_at' => now()->toIso8601String()];
-            DB::table('journey_steps')->where('id', $step['id'])->update(['path_detail' => $this->desk->encode($detail),
+            $stored = $this->desk->decode(DB::table('journey_steps')->where('id', $step['id'])->value('path_detail'));
+            if ($key) $stored['opportunities'][$key] = $detail;
+            else $stored = [...$stored, ...$detail];
+            DB::table('journey_steps')->where('id', $step['id'])->update(['path_detail' => $this->desk->encode($stored),
                 'status' => in_array($state, ['completed', 'approved'], true) ? 'completed' : ($state === 'not_started' ? 'pending' : 'active'),
                 'version_no' => $step['version'] + 1, 'updated_at' => now()]);
             DB::table('desk_cases')->where('id', $id)->update(['version' => $case->version + 1, 'updated_at' => now()]);
@@ -267,11 +287,12 @@ final class InvestorPath
             abort_unless(is_array($parsed) && ($parsed['version'] ?? null) === 1 && is_array($parsed['data'] ?? null), 422, 'Snapshot financeiro incompatível.');
             $payload = $this->desk->decode($case->payload);
             $context = app(InvestorContext::class)->state($case);
+            $opportunity = app(InvestmentConsumerScope::class)->key($context, $economic['context_opportunity'] ?? null, true);
             if ($context['revision'] > 0) {
                 abort_unless(($data['context_revision'] ?? -1) === $context['revision'], 409, 'O contexto mudou; recupere e confira os pressupostos antes de devolver o resultado.');
                 abort_unless($data['context_reviewed'] ?? false, 422, 'Confirme a revisão dos pressupostos financeiros para este contexto.');
             }
-            $resultKey = hash('sha256', $draft->id.':'.$draft->version_no.':'.$snapshot.':context:'.$context['revision']);
+            $resultKey = hash('sha256', $draft->id.':'.$draft->version_no.':'.$snapshot.':context:'.$context['revision'].($opportunity ? ':'.$opportunity : ''));
             foreach ($payload['investor_path']['results'] ?? [] as $result) {
                 if ($result['source_key'] === $resultKey) {
                     return $result;
@@ -280,6 +301,7 @@ final class InvestorPath
             abort_unless((int) $case->version === $data['version'], 409, 'Recupere a versão actual do dossier.');
             $result = ['id' => (string) Str::uuid(), 'source_key' => $resultKey, 'draft_id' => $draft->id, 'draft_version' => $draft->version_no,
                 'snapshot_sha256' => $draft->snapshot_sha256, 'financial_snapshot' => $snapshot,
+                'context_opportunity' => $opportunity,
                 'currency' => $economic['currency'] ?? null, 'engine' => 'financial-calculators:v1',
                 'kind' => 'local_calculation_inputs', 'context_state' => 'current', 'context_revision' => $context['revision'], 'context_dependency_hash' => $context['dependency_hash'] ?? app(InvestorContext::class)->dependencyHash([]), 'recorded_at' => now()->toIso8601String()];
             $payload['investor_path']['results'][] = $result;

app/Services/OpportunityCorridorExplorer.php

@@ -35,8 +35,11 @@ final class OpportunityCorridorExplorer
             $path = collect($context['primary_territory_path'] ?? []);
             $province = $path->firstWhere('location_type', 'province')->name ?? $record->province;
             $district = $path->firstWhere('location_type', 'district')->name ?? $record->district;
+            $contextProvinces = app(InvestmentCorridorContext::class)->catalogueProvinces($record);
+            $provinceOptions = $province ? [$province] : array_column($contextProvinces, 'name');
             $item = ['id' => $record->id, 'title' => $record->title, 'slug' => $record->slug, 'summary' => $record->summary,
-                'province' => $province, 'district' => $district, 'chains' => array_values(array_unique($chains)),
+                'province' => $province, 'district' => $district, 'provinces' => $provinceOptions,
+                'territorial_summary' => $catalogue->presentLocation($record)->getAttribute('territorial_summary'), 'chains' => array_values(array_unique($chains)),
                 'stages' => $stages, 'maturity_label' => $record->maturity_label];
             foreach ($corridors ?: ['other' => 'Outras localizações'] as $key => $name) {
                 $groups[$key] ??= ['id' => $key, 'name' => $name, 'opportunities' => []];

app/Services/OpportunityManagement.php

@@ -21,7 +21,7 @@ class OpportunityManagement
 
     public const MATURITY_FIELDS = ['maturity_level', 'maturity_label', 'maturity_stage', 'maturity_catalogue_version'];
 
-    public const PRIVATE_DRAFT_FIELDS = [...self::MATURITY_FIELDS, 'real_estate', 'canonical'];
+    public const PRIVATE_DRAFT_FIELDS = [...self::MATURITY_FIELDS, 'real_estate', 'canonical', 'proactive'];
 
     /** @return array<string,mixed> */
     public function values(Opportunity $record): array
@@ -63,7 +63,7 @@ class OpportunityManagement
                 abort_if(array_key_exists('organization_id', $input) && $input['organization_id'] !== $existingRecord->organization_id, 403, 'A organização não pode ser alterada por edição.');
             }
         } elseif ($profileCreation) {
-            abort_unless($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? ''), 403);
+            abort_unless(($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? '') || (isset($input['proactive']) && empty($input['organization_id']) && !$access->has($actor, 'auditor') && $access->internalAssignment($actor, $input['opportunity_category'] ?? '') !== null)), 403);
         } else {
             abort_unless($access->legacyWriteAllowed($actor), 403, 'O papel v1 não usa a criação legada para contornar o seu âmbito.');
         }
@@ -92,6 +92,7 @@ class OpportunityManagement
             'opportunity_category' => ['nullable', Rule::in(self::CATEGORIES)],
             'real_estate' => ['sometimes', 'array'],
             'canonical' => ['sometimes', 'array'],
+            'proactive' => ['sometimes', 'array'],
             'estimated_investment_amount' => ['nullable', 'regex:/^\d{1,16}(\.\d{1,2})?$/'],
             'estimated_investment_currency' => ['nullable', 'in:MZN,USD,EUR,ZAR'],
             'reason' => ['required', 'string', 'min:20', 'max:1000'],
@@ -127,6 +128,7 @@ class OpportunityManagement
                 $this->check($record, $data['etag']);
                 abort_if($record->trashed() || $record->status === 'archived', 409, 'Restaure antes de editar.');
             }
+            if (array_key_exists('proactive', $data)) $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record, $actor);
             $before = $record->getAttributes();
             $previousCanonical = $record->exists ? ($this->values($record)['canonical'] ?? []) : [];
             $changes = array_intersect_key($data, array_flip([...self::FIELDS, ...self::PRIVATE_DRAFT_FIELDS]));
@@ -170,7 +172,7 @@ class OpportunityManagement
                 $record->management_version = 1;
                 $record->estimated_investment_currency = null;
                 if ($profileCreation) {
-                    abort_unless($access->canCreate($actor, $data['organization_id'] ?? null, $data['opportunity_category'] ?? ''), 403);
+                    abort_unless(($access->canCreate($actor, $data['organization_id'] ?? null, $data['opportunity_category'] ?? '') || (isset($data['proactive']) && empty($data['organization_id']) && !$access->has($actor, 'auditor') && $access->internalAssignment($actor, $data['opportunity_category'] ?? '') !== null)), 403);
                     $record->owner_user_id = $actor->id;
                     $record->organization_id = $data['organization_id'] ?? null;
                     $record->workflow_context = ['policy_version' => PortalProfileAccess::VERSION, 'contributors' => [$actor->id]];
@@ -187,12 +189,12 @@ class OpportunityManagement
                 $record->management_draft = json_encode([...$previous, ...$changes], JSON_THROW_ON_ERROR);
             } else {
                 foreach ($changes as $key => $value) {
-                    if (in_array($key, ['real_estate', 'canonical', 'maturity_stage', 'maturity_catalogue_version'], true) || (($changes['maturity_catalogue_version'] ?? null) === OpportunityMaturity::VERSION && in_array($key, ['maturity_level', 'maturity_label'], true))) {
+                    if (in_array($key, ['real_estate', 'canonical', 'proactive', 'maturity_stage', 'maturity_catalogue_version'], true) || (($changes['maturity_catalogue_version'] ?? null) === OpportunityMaturity::VERSION && in_array($key, ['maturity_level', 'maturity_label'], true))) {
                         continue;
                     }
                     $record->{$key} = $value;
                 }
-                if (isset($changes['maturity_catalogue_version']) || array_key_exists('real_estate', $changes) || array_key_exists('canonical', $changes)) {
+                if (isset($changes['maturity_catalogue_version']) || array_key_exists('real_estate', $changes) || array_key_exists('canonical', $changes) || array_key_exists('proactive', $changes)) {
                     // The existing draft JSON holds the versioned catalogue; legacy columns stay intact.
                     $previous = $record->management_draft ? json_decode($record->management_draft, true, 512, JSON_THROW_ON_ERROR) : [];
                     $record->management_draft = json_encode([...$previous, ...array_intersect_key($changes, array_flip(self::PRIVATE_DRAFT_FIELDS))], JSON_THROW_ON_ERROR);
@@ -225,6 +227,7 @@ class OpportunityManagement
             $record = Opportunity::withTrashed()->whereKey($id)->lockForUpdate()->firstOrFail();
             abort_if($record->owner_user_id !== null, 403, 'A v1 exige pedido e decisão de arquivo; não concede exclusão ou restauro ao Promotor.');
             $this->check($record, $data['etag']);
+            if (array_key_exists('proactive', $data)) $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record, $actor);
             $before = $record->getAttributes();
             if ($data['action'] === 'restore') {
                 abort_unless($record->trashed() || $record->status === 'archived', 409, 'Registo não está eliminado/arquivado.');

app/Services/OpportunityPromotion.php

@@ -48,7 +48,7 @@ final class OpportunityPromotion
             'limitations' => '', 'territory_ids' => $existing ? DB::table('opportunity_locations')->where('opportunity_id', $record->id)->pluck('geo_location_id')->all() : [],
             'sector_id' => $record->sector_id];
         return ['record' => ['id' => $record->id, 'reference' => $record->reference], 'etag' => app(OpportunityManagement::class)->etag($record),
-            'initial' => $form, 'publicNow' => $existing && $record->status === 'published',
+            'proactiveRelations' => app(ProactiveInvestment::class)->publicationRelations($record), 'proactiveKind' => app(OpportunityManagement::class)->values($record)['proactive']['kind'] ?? null, 'proactiveEnabled' => isset(app(OpportunityManagement::class)->values($record)['proactive']), 'proactiveEvidence' => array_values(array_filter(app(OpportunityManagement::class)->values($record)['proactive']['evidence'] ?? [], fn ($e) => $e['access'] === 'public')), 'proactiveOptions' => app(ProactiveInvestment::class)->options(), 'initial' => [...$form, ...($saved['input']['proactive_public'] ?? null ? ['proactive_public' => $saved['input']['proactive_public']] : [])], 'publicNow' => $existing && $record->status === 'published',
             'reauthenticationRequired' => ! app(PortalProfileAccess::class)->mfa($actor),
             'sectors' => \App\Models\Sector::catalog()->orderBy('name')->get(['id', 'name']),
             'territories' => app(InvestmentGeography::class)->publicReferences()->orderBy('name')->get(['id', 'name', 'location_type']),
@@ -63,6 +63,7 @@ final class OpportunityPromotion
             'title' => 'required_if:action,disclose|nullable|string|max:255', 'summary' => 'required_if:action,disclose|nullable|string|max:499',
             'description' => 'nullable|string|max:6000', 'limitations' => 'nullable|string|max:2500',
             'source_reference' => 'nullable|string|max:2000', 'edition' => 'nullable|string|max:150', 'source_date' => 'nullable|date_format:Y-m-d',
+            'proactive_public' => 'sometimes|array', 'proactive_reviewed' => 'sometimes|boolean',
             'sector_id' => ['nullable', 'integer', Rule::in(\App\Models\Sector::catalog()->pluck('id')->all())],
             'territory_ids' => 'sometimes|array|max:30', 'territory_ids.*' => 'required|uuid|distinct',
         ])->validate();
@@ -83,6 +84,7 @@ final class OpportunityPromotion
         $projection = ['title' => $text('title'), 'summary' => $text('summary'), 'description' => $body,
             'sector_id' => $data['sector_id'] ?? null, 'maturity_label' => 'Em preparação', 'notice' => self::NOTICE,
             'territories' => array_map(fn ($p) => ['id' => end($p)->id, 'label' => implode(' / ', array_column($p, 'name'))], $paths)];
+        if ($data['action'] === 'disclose' && ($proactive = app(ProactiveInvestment::class)->publication($record, $data))) { $projection['proactive'] = $proactive; $projection['description'] .= "\n\n".implode("\n", [$proactive['group'] === 'ideas' ? 'Ideia em preparação' : ($proactive['group'] === 'needs' ? 'Necessidade — '.$proactive['state'] : 'O que existe'), 'Necessidade: '.$proactive['need'], 'Proposta: '.$proactive['proposal'], 'Fundamento: '.$proactive['basis'], 'Limitações: '.$proactive['limitations'], 'Próximo passo: '.$proactive['next_action'], ProactiveInvestment::NOTICE]); }
         if ($data['action'] === 'disclose') abort_unless($projection['title'] !== '' && $projection['summary'] !== '', 422, 'Indique título e resumo em texto simples.');
         if ($data['action'] === 'withdraw') $projection = [...$projection, ...$record->only(['title', 'summary', 'description', 'sector_id', 'maturity_label'])];
         $payload = ['actor_id' => $actor->id, 'record_id' => $record->id, 'etag' => $data['etag'], 'action' => $data['action'],

app/Services/PortalProfileAccess.php

@@ -245,7 +245,9 @@ class PortalProfileAccess
 
         return $this->canView($actor, $record) && $this->promoterRecordScope($actor, $record) && ! $record->trashed()
             && in_array($this->state($record), ['draft', 'needs_information'], true)
-            && $this->scoped($actor, 'promoter', $record->organization_id, $newType ?? $record->opportunity_category)
+            && ($this->scoped($actor, 'promoter', $record->organization_id, $newType ?? $record->opportunity_category)
+                || ($record->organization_id === null && isset(app(OpportunityManagement::class)->values($record)['proactive'])
+                    && $this->internalAssignment($actor, $newType ?? $record->opportunity_category) !== null))
             && $this->operational($actor, 'edit', $record->id);
     }
 

app/Services/ProactiveInvestment.php

@@ -0,0 +1,196 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Opportunity;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Crypt;
+use Illuminate\Support\Facades\Validator;
+use Illuminate\Validation\Rule;
+use Illuminate\Validation\ValidationException;
+
+/** Analysis in the existing opportunity draft; publication and private preparation remain separate. */
+final class ProactiveInvestment
+{
+    public const VERSION = 1;
+    public const NOTICE = 'A ausência de registo não comprova ausência de oferta. Proximidade não comprova contrato, participação, energia acessível, terra disponível ou benefício fiscal. Necessidade confirmada não comprova viabilidade comercial; hipótese de fornecimento não é encomenda.';
+    public const GROUPS = ['exists' => 'O que existe', 'needs' => 'Necessidades identificadas', 'ideas' => 'Ideias de investimento'];
+
+    public function draft(array $input, ?Opportunity $record = null, ?\App\Models\User $actor = null): array
+    {
+        $d = Validator::make(['proactive' => $input], [
+            'proactive' => 'required|array:version,kind,evidence,need,idea,relations,supply_comparisons', 'proactive.version' => 'required|integer|in:1',
+            'proactive.kind' => 'required|in:exists,needs,ideas', 'proactive.evidence' => 'present|array|max:60',
+            'proactive.evidence.*' => 'array:id,category,purpose,statement,interpretation,source,locator,period,scope,coverage,verified_on,access,document_id,observation_id',
+            'proactive.evidence.*.observation_id'=>'sometimes|nullable|string|size:64',
+            'proactive.supply_comparisons'=>'sometimes|array|max:40',
+            'proactive.evidence.*.id' => 'required|uuid|distinct',
+            'proactive.evidence.*.category' => 'required|in:activity,resource,infrastructure,supply,demand',
+            'proactive.evidence.*.purpose' => 'required|in:local,methodology',
+            'proactive.evidence.*.access' => 'required|in:internal,public',
+            'proactive.evidence.*.document_id' => 'nullable|uuid',
+            'proactive.evidence.*.verified_on' => 'nullable|date_format:Y-m-d|before_or_equal:today',
+            ...collect(['statement','interpretation','source','locator','period','scope','coverage'])->mapWithKeys(fn ($k) => ['proactive.evidence.*.'.$k => 'present|nullable|string|max:4000'])->all(),
+            'proactive.need' => 'required|array:state,problem,observed_supply,observed_demand,type,clients,evidence_ids,limitations,missing,confirmation',
+            'proactive.need.state' => 'required|in:hypothesis,confirmed',
+            'proactive.need.type' => 'nullable|in:quantity,quality,logistics,processing,coordination,support',
+            ...collect(['problem','observed_supply','observed_demand','clients','limitations','missing','confirmation'])->mapWithKeys(fn ($k) => ['proactive.need.'.$k => 'present|nullable|string|max:6000'])->all(),
+            'proactive.need.evidence_ids' => 'present|array|max:60', 'proactive.need.evidence_ids.*' => 'uuid|distinct',
+            'proactive.idea' => 'required|array:solution,activity,chain_id,stage,coverage,mode,resources,assumptions,conditions,pending,next_action',
+            'proactive.idea.chain_id' => ['nullable','uuid',Rule::exists('value_chains','id')->whereNull('deleted_at')],
+            'proactive.idea.mode' => 'nullable|in:create,expand,associate',
+            ...collect(['solution','activity','stage','coverage','resources','assumptions','conditions','pending','next_action'])->mapWithKeys(fn ($k) => ['proactive.idea.'.$k => 'present|nullable|string|max:6000'])->all(),
+            'proactive.relations' => 'present|array|max:40',
+            'proactive.relations.*' => 'array:id,kind,target_id,relation,reference,evidence_ids',
+            'proactive.relations.*.id' => 'required|uuid|distinct',
+            'proactive.relations.*.kind' => 'required|in:project,cluster,corridor,park,chain',
+            'proactive.relations.*.target_id' => 'required|uuid',
+            'proactive.relations.*.relation' => 'required|in:documented,hypothesis,proximity',
+            'proactive.relations.*.reference' => 'required|string|max:4000',
+            'proactive.relations.*.evidence_ids' => 'present|array|max:60', 'proactive.relations.*.evidence_ids.*' => 'uuid|distinct',
+        ])->validate()['proactive'];
+        $actor??=auth()->user();
+        if (!empty($d['supply_comparisons'])) $d['supply_comparisons']=app(ProactiveSupply::class)->comparisons($actor,$d['supply_comparisons'],$record);
+        foreach($d['evidence'] as &$proof){
+            if(!empty($proof['observation_id'])){
+                $canonical=app(ProactiveSupply::class)->evidence($actor,$proof['observation_id'],$record);
+                if($proof['access']!=='internal') $this->fail('evidence','A observação da base interna não pode ser reclassificada como pública.');
+                $proof=array_replace($proof,$canonical);
+            }
+        }
+        unset($proof);
+        foreach($d['supply_comparisons']??[] as $comparison){
+            if(!in_array($comparison['observation_id'],array_column($d['evidence'],'observation_id'),true))$this->fail('supply_comparisons','A comparação deve conservar a evidência interna da observação seleccionada.');
+        }
+        $ids = array_column($d['evidence'], 'id');
+        foreach ([$d['need'], ...$d['relations']] as $row) {
+            if (array_diff($row['evidence_ids'], $ids)) $this->fail('evidence', 'Seleccione apenas evidências desta análise.');
+        }
+        $seen = [];
+        foreach ($d['evidence'] as $e) {
+            $key = mb_strtolower(trim(($e['source'] ?? '').'|'.($e['locator'] ?? '').'|'.($e['statement'] ?? '')));
+            if (trim($key, '| ') !== '' && isset($seen[$key])) $this->fail('evidence', 'A mesma evidência já foi registada; edite a entrada existente.');
+            $seen[$key] = true;
+            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], $e['access'] === 'public');
+        }
+        $seen = [];
+        foreach ($d['relations'] as $row) {
+            $target = app(OpportunityClassification::class)->targets($row['kind'])->where('id', $row['target_id'])->exists();
+            if (! $target) $this->fail('relations', 'Referência existente indisponível; não foi criada outra empresa, zona ou estrutura.');
+            $key = $row['kind'].'|'.$row['target_id'];
+            if (isset($seen[$key])) $this->fail('relations', 'A referência já está nesta análise; reúna o fundamento na entrada existente.');
+            $seen[$key] = true;
+            if ($row['relation'] === 'documented' && ! $row['evidence_ids']) $this->fail('relations', 'Relação documentada exige evidência seleccionada; mantenha hipótese ou proximidade quando não demonstrada.');
+        }
+        if ($d['kind'] !== 'exists' && $d['need']['state'] === 'confirmed') {
+            foreach (['problem','observed_supply','observed_demand','type','clients','confirmation'] as $field) {
+                if (trim($d['need'][$field] ?? '') === '') $this->fail('need.'.$field, 'Confirmação exige observação e fundamento concretos; pode guardar como hipótese.');
+            }
+            if (! $d['need']['evidence_ids']) $this->fail('need.evidence_ids', 'Uma hipótese não é confirmada sem evidência seleccionada.');
+            foreach ($d['evidence'] as $e) {
+                if (! in_array($e['id'], $d['need']['evidence_ids'], true)) continue;
+                if ($e['purpose'] !== 'local') $this->fail('need.evidence_ids', 'Uma referência metodológica internacional não confirma oferta ou procura local. Preserve a hipótese e recolha evidência local.');
+                foreach (['statement','source','locator','period','scope','coverage','verified_on'] as $field) {
+                    if (trim($e[$field] ?? '') === '') $this->fail('evidence', 'Evidência da necessidade confirmada: faltam facto, fonte, localizador, período, abrangência, cobertura ou data de verificação.');
+                }
+            }
+        }
+        return $d;
+    }
+
+    private function document(?Opportunity $record, string $id, bool $public): void
+    {
+        $row = $record?->exists ? DB::table('opportunity_documents as link')->join('documents as d','d.id','=','link.document_id')
+            ->where('link.opportunity_id', $record->id)->where('d.id', $id)->whereNull('link.deleted_at')->first(['d.data_classification','d.status','d.malware_scan_status','d.sha256','d.malware_scanned_sha256','d.rights_status','link.payload','link.deleted_at']) : null;
+        if (! $row) $this->fail('evidence', 'Documento não associado à ficha neste âmbito; reutilize o gestor documental existente.');
+        if ($public && ($row->data_classification !== 'public' || $row->status !== 'active' || $row->malware_scan_status !== 'clean' || $row->sha256 !== $row->malware_scanned_sha256 || $row->rights_status === 'restricted' || data_get(json_decode($row->payload, true), 'visibility') !== 'public')) {
+            $this->fail('evidence', 'Documento interno, restrito ou sem disponibilização pública: preserve a evidência interna, sem a divulgar.');
+        }
+    }
+
+    /** No private field is copied into the public summary automatically. */
+    public function publication(Opportunity $record, array $input): ?array
+    {
+        $private = app(OpportunityManagement::class)->values($record)['proactive'] ?? null;
+        if (! $private) {
+            if (isset($input['proactive_public'])) $this->fail('publication', 'Prepare a análise antes de divulgar esta síntese.');
+            return null;
+        }
+        $d = Validator::make($input, [
+            'proactive_reviewed' => 'required|accepted',
+            'proactive_public' => 'required|array:group,state,need,proposal,basis,limitations,next_action,evidence_ids,chain_id,stage,resources,assumptions,conditions,relation_ids',
+            'proactive_public.group' => 'required|in:exists,needs,ideas',
+            'proactive_public.resources'=>'nullable|string|max:2500', 'proactive_public.assumptions'=>'nullable|string|max:2500', 'proactive_public.conditions'=>'nullable|string|max:2500',
+            'proactive_public.relation_ids'=>'sometimes|array|max:40', 'proactive_public.relation_ids.*'=>'uuid|distinct',
+            'proactive_public.state' => 'required|in:hypothesis,confirmed', 'proactive_public.chain_id' => 'nullable|uuid', 'proactive_public.stage' => 'nullable|string|max:1000',
+            'proactive_public.need'=>'required_unless:proactive_public.group,exists|nullable|string|max:2500', 'proactive_public.proposal'=>'required_if:proactive_public.group,ideas|nullable|string|max:2500',
+            ...collect(['basis','limitations','next_action'])->mapWithKeys(fn ($k) => ['proactive_public.'.$k => 'required|string|max:2500'])->all(),
+            'proactive_public.evidence_ids' => 'present|array|max:60', 'proactive_public.evidence_ids.*' => 'uuid|distinct',
+        ])->validate()['proactive_public'];
+        $d += ['need'=>'','proposal'=>''];
+        if ($d['group'] !== $private['kind']) $this->fail('publication', 'O grupo público deve corresponder à análise guardada.');
+        $proofs = [];
+        foreach ($d['evidence_ids'] as $id) {
+            $e = collect($private['evidence'])->firstWhere('id', $id);
+            if (! $e || $e['access'] !== 'public') $this->fail('publication', 'Não pode divulgar evidência interna nem a sua fonte indirectamente. Redija uma síntese independente ou seleccione evidência pública autorizada.');
+            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], true);
+            $proofs[] = array_intersect_key($e, array_flip(['id','category','purpose','statement','source','locator','period','scope','coverage','verified_on']));
+        }
+        if ($d['group'] !== 'exists' && $d['state'] === 'confirmed' && ($private['need']['state'] !== 'confirmed' || array_diff($private['need']['evidence_ids'], $d['evidence_ids']))) $this->fail('publication', 'Confirmação pública exige a necessidade confirmada e o fundamento público seleccionado; pode divulgar uma hipótese com limitações explícitas.');
+        if (!empty($d['chain_id']) && !app(OpportunityClassification::class)->targets('chain')->where('id', $d['chain_id'])->exists()) $this->fail('publication', 'Cadeia de valor pública indisponível.');
+        $relations=[];
+        foreach ($d['relation_ids'] ?? [] as $id) {
+            $r=collect($private['relations'])->firstWhere('id',$id);
+            if (!$r || array_diff($r['evidence_ids'],$d['evidence_ids'])) $this->fail('publication','A relação exige o fundamento público seleccionado; nenhuma referência interna é copiada.');
+            $target=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->first(['id',OpportunityClassification::TARGETS[$r['kind']][1].' as name']);
+            if (!$target) $this->fail('publication','Referência pública da relação indisponível.');
+            $relations[]=['kind'=>$r['kind'],'target_id'=>$r['target_id'],'label'=>$target->name,'relationship'=>$r['relation'],'evidence_ids'=>$r['evidence_ids'],'basis'=>$d['basis']];
+        }
+        // Catch literal reuse of private statements, interpretations, references and document identities.
+        $publicText = mb_strtolower(implode(' ', [...array_filter($input, 'is_scalar'), ...array_filter($d, 'is_scalar')]));
+        foreach ($private['evidence'] as $e) {
+            if ($e['access'] === 'public') continue;
+            foreach (['statement','interpretation','source','locator','document_id'] as $key) {
+                $value = trim($e[$key] ?? '');
+                if (mb_strlen($value) >= 10 && str_contains($publicText, mb_strtolower($value))) $this->fail('publication', 'O resumo contém informação de evidência interna. Reveja a síntese e a divulgação indirecta antes de publicar.');
+            }
+        }
+        return [...array_map(fn ($v) => is_string($v) ? trim(strip_tags($v)) : $v, $d),
+            'version' => self::VERSION, 'relations'=>$relations, 'evidence' => $proofs, 'notice' => self::NOTICE,
+            'availability_confirmed' => false, 'economic_validation' => false];
+    }
+
+    public function publicData(Opportunity $record): ?array
+    {
+        $p = data_get($record->workflow_context, 'promotional_summary.projection.proactive');
+        return is_array($p) && Opportunity::published()->whereKey($record->id)->exists() ? $p : null;
+    }
+
+    public function publicationRelations(Opportunity $record): array
+    {
+        return collect(app(OpportunityManagement::class)->values($record)['proactive']['relations'] ?? [])->map(function($r){
+            $label=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->value(OpportunityClassification::TARGETS[$r['kind']][1]);
+            return $label?['id'=>$r['id'],'label'=>$label,'relationship'=>$r['relation']]:null;
+        })->filter()->values()->all();
+    }
+
+    public function history(?Opportunity $record): array
+    {
+        if (!$record) return [];
+        return DB::table('audit_events')->where('source_system', 'opportunity-management')->where('after_data->record_id', $record->id)->orderByDesc('occurred_at')->orderByRaw("(after_data->>'version')::integer DESC")->limit(30)->get()->map(function ($event) {
+            $entry=json_decode($event->after_data,true);$snapshot=json_decode(Crypt::decryptString($entry['snapshot']),true);
+            $draft=json_decode($snapshot['management_draft'] ?? '{}',true);$need=$draft['proactive']['need'] ?? null;
+            return $need ? ['at'=>$event->occurred_at,'version'=>$entry['version'],'state'=>$need['state'],'problem'=>$need['problem'],'confirmation'=>$need['confirmation'],'evidence_ids'=>$need['evidence_ids']] : null;
+        })->filter()->values()->all();
+    }
+
+    public function options(?Opportunity $record = null): array
+    {
+        return ['documents' => $record ? DB::table('opportunity_documents as l')->join('documents as d','d.id','=','l.document_id')->where('l.opportunity_id',$record->id)->whereNull('l.deleted_at')->whereNull('d.deleted_at')->get(['d.id','d.file_name as title'])->all() : [], 'groups' => self::GROUPS, 'references' => collect(['project','cluster','corridor','park','chain'])->mapWithKeys(fn ($kind) => [$kind => app(OpportunityClassification::class)->targets($kind)->orderBy(OpportunityClassification::TARGETS[$kind][1])->limit(300)->get(['id', OpportunityClassification::TARGETS[$kind][1].' as name'])])->all()];
+    }
+
+    private function fail(string $key, string $message): never
+    {
+        throw ValidationException::withMessages(['proactive.'.$key => $message]);
+    }
+}

app/Services/ProactiveSupply.php

@@ -0,0 +1,101 @@
+<?php
+
+namespace App\Services;
+
+use App\Models\Opportunity;
+use App\Models\User;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+use Illuminate\Support\Facades\Validator;
+use Illuminate\Validation\Rule;
+
+/** Internal observations, never a public business directory or proof of demand. */
+final class ProactiveSupply
+{
+    public const LIMITATIONS = 'Informação administrativa histórica e incompleta. Actividade actual, capacidade, procura e compromissos por confirmar. Ausência de registos significa informação insuficiente, nunca ausência de oferta.';
+
+    public function authorize(User $actor, ?Opportunity $record = null): void
+    {
+        $access=app(PortalProfileAccess::class);
+        $internal=collect(OpportunityManagement::CATEGORIES)->contains(fn($type)=>$access->internalAssignment($actor,$type)!==null);
+        abort_unless($access->legacyWriteAllowed($actor)||$internal,403);
+        if ($record?->exists) $access->authorize($actor,'view',$record);
+    }
+
+    private function read(User $actor, callable $callback): mixed
+    {
+        return DB::transaction(function()use($actor,$callback){
+            DB::select("select set_config('app.actor_user_id',?,true),set_config('app.proactive_supply_read','internal',true)",[(string)$actor->id]);
+            return $callback();
+        });
+    }
+
+    public function search(User $actor,array $input,?Opportunity $record=null): array
+    {
+        $this->authorize($actor,$record);
+        $v=Validator::make($input,[
+            'territory_id'=>['required','uuid',Rule::exists('geo_locations','id')->whereNull('deleted_at')],
+            'activity'=>'nullable|string|max:150','sector'=>'nullable|string|max:250','page'=>'nullable|integer|min:1|max:100000',
+        ])->validate();
+        if(!Schema::hasTable('proactive_supply_observations'))return ['installed'=>false,'rows'=>[],'total'=>null,'limitations'=>self::LIMITATIONS,'status'=>'Base interna ainda não carregada neste ambiente.'];
+        return $this->read($actor,function()use($v){
+            $ids=[$v['territory_id']];
+            // Canonical descendants, not a name-only cross-province match.
+            $front=$ids;
+            for($depth=0;$depth<5&&$front;$depth++){
+                $front=DB::table('geo_locations')->whereIn('parent_id',$front)->whereNull('deleted_at')->pluck('id')->all();
+                $ids=[...$ids,...$front];
+            }
+            $base=DB::table('proactive_supply_observations as o')->join('proactive_supply_sources as s','s.sha256','=','o.source_hash')->whereIn('o.territory_id',$ids);
+            $sectors=(clone $base)->where('o.sector','<>','')->distinct()->orderBy('o.sector')->pluck('o.sector')->all();
+            if(!empty($v['sector']))$base->where('o.sector',$v['sector']);
+            if(!empty($v['activity']))$base->where(fn($q)=>$q->where('o.cae','ilike','%'.$v['activity'].'%')->orWhereRaw("translate(lower(o.activity),'áàâãéêíóôõúç','aaaaeeiooouc') LIKE ?",['%'.strtolower(\Illuminate\Support\Str::ascii($v['activity'])).'%']));
+            $page=$v['page']??1;
+            // Exact repeated observations are retained in storage, counted separately.
+            $total=(clone $base)->whereNull('o.duplicate_of')->count();
+            $duplicates=(clone $base)->whereNotNull('o.duplicate_of')->count();
+            $rows=(clone $base)->whereNull('o.duplicate_of')->orderBy('o.name')->orderBy('o.id')->offset(($page-1)*25)->limit(25)->get(['o.id','o.entity_key','o.name','o.province','o.district','o.territory_id','o.territory_resolution','o.cae','o.activity','o.sector','o.source_date','o.sheet','o.row_number','o.source_hash','o.identity_conflict','s.name as source_name','s.period as source_period','s.imported_at']);
+            $coverage=DB::table('proactive_supply_observations')->selectRaw("count(*) FILTER (WHERE territory_id IS NULL) AS unmapped, count(*) FILTER (WHERE territory_resolution='province_only_district_unknown') AS province_only")->first();
+            return ['installed'=>true,'rows'=>$rows,'total'=>$total,'duplicate_sightings'=>$duplicates,'page'=>$page,'per_page'=>25,'sectors'=>$sectors,'territory_coverage'=>$coverage,'limitations'=>self::LIMITATIONS,'status'=>$total?'Registos documentais encontrados; não equivalem a empresas únicas ou oferta actual confirmada.':'Informação insuficiente nesta base e nestes filtros.'];
+        });
+    }
+
+    /** Resolve server-side source lineage; a caller cannot fabricate an internal observation. */
+    public function comparisons(User $actor,array $input,?Opportunity $record): array
+    {
+        $this->authorize($actor,$record);
+        $v=Validator::make(['rows'=>$input],[
+            'rows'=>'array|max:40','rows.*'=>'array:observation_id,relationship,rationale,limitations',
+            'rows.*.observation_id'=>'required|string|size:64|distinct',
+            'rows.*.relationship'=>'required|in:competition,complementarity,partner,uncertain',
+            'rows.*.rationale'=>'required|string|max:4000','rows.*.limitations'=>'required|string|max:4000',
+        ])->validate()['rows'];
+        if(!$v)return [];
+        abort_unless(Schema::hasTable('proactive_supply_observations'),422,'Base interna indisponível.');
+        return $this->read($actor,function()use($v){
+            $fingerprints=[];
+            foreach($v as $row){
+                $o=DB::table('proactive_supply_observations')->where('id',$row['observation_id'])->first();
+                if(!$o)throw \Illuminate\Validation\ValidationException::withMessages(['proactive.supply_comparisons'=>'Registo da oferta indisponível; preserve a referência anterior e confira o ambiente.']);
+                if($o->duplicate_of!==null||isset($fingerprints[$o->fingerprint]))throw \Illuminate\Validation\ValidationException::withMessages(['proactive.supply_comparisons'=>'Esta observação administrativa é repetida. Compare a referência original uma única vez; a repetição e a sua fonte permanecem conservadas na base interna.']);
+                $fingerprints[$o->fingerprint]=true;
+            }
+            return $v;
+        });
+    }
+
+    public function evidence(User $actor,string $id,?Opportunity $record): array
+    {
+        $this->authorize($actor,$record);
+        return $this->read($actor,function()use($id){
+            $o=DB::table('proactive_supply_observations as o')->join('proactive_supply_sources as s','s.sha256','=','o.source_hash')->where('o.id',$id)->first(['o.*','s.name as source_name','s.period as source_period']);
+            if(!$o)throw \Illuminate\Validation\ValidationException::withMessages(['proactive.evidence'=>'Observação interna indisponível neste ambiente.']);
+            return ['observation_id'=>$o->id,'category'=>'supply','purpose'=>'local','access'=>'internal','document_id'=>null,
+                'statement'=>'Registo administrativo: '.$o->name.'; CAE '.$o->cae.'; '.($o->activity?:'actividade por classificar').'; '.$o->district.', '.$o->province.'. Não confirma actividade actual.',
+                'source'=>$o->source_name.'; SHA256 '.$o->source_hash,'locator'=>$o->sheet.'!linha '.$o->row_number,
+                'period'=>$o->source_date.'; '.$o->source_period,'scope'=>$o->district.', '.$o->province,
+                'coverage'=>self::LIMITATIONS.($o->identity_conflict?' Identificador partilhado por denominações divergentes: identidade por conferir.':''),
+            ];
+        });
+    }
+}

app/Services/SectorInvestment.php

@@ -34,8 +34,20 @@ final class SectorInvestment
         return [...$sector->only(['id', 'name', 'slug']), 'href' => SectorOrganization::href($sector->slug)];
     }
 
+    /** Public detail shared by the catalogue and the individual sector page. */
+    public function page(Sector $sector): array
+    {
+        return [
+            'sector' => $sector->only(['id', 'name', 'slug', 'description', 'short_description']),
+            'sectorEntry' => $this->publicView($sector),
+            'opportunities' => SectorOrganization::opportunities($sector)->latest('published_at')
+                ->limit(12)->get(['id', 'title', 'slug', 'province', 'summary']),
+        ];
+    }
+
     public function publicView(Sector $sector): array
     {
+        $creation = app(ContentManagement::class)->access(request()->user())['opportunities']['create'] ?? null;
         $query = SectorOrganization::opportunities($sector);
         $articles = $this->guides($sector);
         $relations = [];
@@ -56,7 +68,8 @@ final class SectorInvestment
         return ['articles' => $articles, 'relations' => collect($relations)->unique('id')->values()->all(), 'locations' => $locations,
             'start_href' => app(InvestorPath::class)->available() ? '/investimentos/a-partir-do-setor/'.$sector->slug : null,
             'start_notice' => app(InvestorPath::class)->available() ? null : 'O percurso para guardar a ideia está temporariamente indisponível. A consulta e o apoio continuam disponíveis.',
-            'register_href' => app(PortalProfileAccess::class)->available() ? '/minhas-oportunidades/create?sector_id='.$sector->id : null,
+            'register_href' => app(PortalProfileAccess::class)->available() ? ($creation ? $creation.'?sector_id='.$sector->id : '/perfil/promotor') : null,
+            'register_label' => $creation ? 'Cadastrar oportunidade — escolher modalidade' : 'Pedir acesso para cadastrar oportunidades',
             'register_notice' => app(PortalProfileAccess::class)->available() ? null : 'O cadastro por perfis está temporariamente indisponível; pode preparar a ideia e contactar o apoio.',
             'specialization_href' => in_array($sector->slug, ['tecnologias-de-informacao', 'mercado-financeiro'], true) ? SectorOrganization::href('fintech') : null,
             'content_notice' => $sector->slug === 'mercado-financeiro' ? 'O artigo geral de Mercado Financeiro permanece vazio e não foi publicado. A preparação de negócios neste setor está disponível.' : null];

app/Services/SimulationFormDrafts.php

@@ -470,7 +470,10 @@ final class SimulationFormDrafts
 
     private function landContext(array $economic, \stdClass $case, ?array $previous = null): array
     {
-        $decision = app(InvestorContext::class)->landPreparation($case);
+        $snapshot = json_decode($economic['context_applicability_snapshot'] ?? $previous['context_applicability_snapshot'] ?? '', true);
+        $key = $economic['context_opportunity'] ?? $snapshot['consumer_opportunity'] ?? null;
+        $key = app(InvestmentConsumerScope::class)->key(app(InvestorContext::class)->state($case), is_string($key) ? $key : null);
+        $decision = app(InvestorContext::class)->landPreparation($case, $key);
         if ($decision['need'] !== 'yes' && $previous !== null) {
             if (array_key_exists('land_status', $previous)) $economic['land_status'] = $previous['land_status'];
             else unset($economic['land_status']);
@@ -482,6 +485,8 @@ final class SimulationFormDrafts
             $snapshot = ['version' => 1, 'context_revision' => app(InvestorContext::class)->state($case)['revision']];
         }
         $snapshot['land_preparation'] = $decision;
+        $snapshot['consumer_opportunity'] = $key;
+        if ($key) $economic['context_opportunity'] = $key;
         $economic['context_applicability_snapshot'] = json_encode($snapshot, JSON_THROW_ON_ERROR | JSON_UNESCAPED_UNICODE);
 
         return $economic;

app/Services/TerritoryGeometry.php

@@ -14,16 +14,31 @@ final class TerritoryGeometry
         abort_unless($geography->references($management)->where('id', $id)->exists(), 404);
         $path = $geography->path($id, $management);
         $ids = array_map(fn ($node) => $node->id, $path);
+        $approved = app(ApprovedAdministrativeBoundaries::class);
         $rows = DB::table('geo_geometries as g')->join('geo_locations as l', 'l.id', '=', 'g.geo_location_id')
             ->whereIn('g.geo_location_id', $ids)->whereNull('g.deleted_at')->whereNull('l.deleted_at')
-            ->whereIn('g.data_classification', $management ? ['internal', 'public'] : ['public'])
+            ->where(function ($query) use ($management, $approved) {
+                $query->where('g.data_classification', 'public');
+                $query->orWhere(function ($internal) use ($management, $approved) {
+                    $internal->where('g.data_classification', 'internal');
+                    if (! $management) {
+                        $internal->whereIn('g.id', array_keys($approved->snapshots()));
+                    }
+                });
+            })
             ->whereRaw("g.properties->>'purpose' = 'administrative_boundary'")
             ->whereIn('g.geometry_type', ['polygon', 'multipolygon'])
             ->whereRaw('ST_IsValid(g.geom) AND NOT ST_IsEmpty(g.geom) AND ST_SRID(g.geom)=4326')
             ->orderBy('g.geo_location_id')->orderBy('g.id')->limit(101)
             ->get(['g.id', 'g.geo_location_id', 'l.name', 'l.location_type', 'g.properties', 'g.data_classification',
-                DB::raw('ST_AsGeoJSON(ST_SimplifyPreserveTopology(g.geom,0.0001),6) as geometry')]);
-        $areas = $rows->take(100)->map(function ($row) use ($id) {
+                DB::raw('ST_AsGeoJSON(ST_SimplifyPreserveTopology(g.geom,0.0001),6) as geometry'),
+                DB::raw("encode(sha256(ST_AsEWKB(g.geom)),'hex') as geometry_sha256"),
+                DB::raw("encode(sha256(convert_to(g.properties::text,'UTF8')),'hex') as properties_sha256")]);
+        if (! $management) {
+            $rows = $rows->filter(fn ($row) => $row->data_classification === 'public'
+                || $approved->allows($row->id, $row->geo_location_id, $row->geometry_sha256, $row->properties_sha256))->values();
+        }
+        $areas = $rows->take(100)->map(function ($row) use ($id, $management) {
             $source = json_decode($row->properties, true, 512, JSON_THROW_ON_ERROR);
 
             return ['id' => $row->id, 'territory_id' => $row->geo_location_id, 'location_type' => $row->location_type,
@@ -31,7 +46,7 @@ final class TerritoryGeometry
                 'title' => 'Limite administrativo: '.$row->name, 'purpose' => 'administrative_boundary',
                 'source_reference' => $source['authority'] ?? null, 'source_date' => $source['source_version'] ?? null,
                 'source_url' => $source['source_url'] ?? null, 'source_sha256' => $source['source_sha256'] ?? null,
-                'data_classification' => $row->data_classification, 'legal_currentness' => $source['legal_currentness'] ?? 'not_determined', 'url' => ''];
+                'data_classification' => $management ? $row->data_classification : 'public', 'legal_currentness' => $source['legal_currentness'] ?? 'not_determined', 'url' => ''];
         })->all();
 
         return ['territory_id' => $id, 'territory_registered' => true,

app/Services/VirtualDesk.php

@@ -170,11 +170,11 @@ class VirtualDesk
         });
     }
 
-    public function createRequest(User $actor, string $caseId, string $serviceId, string $clientKey): \stdClass
+    public function createRequest(User $actor, string $caseId, string $serviceId, string $clientKey, ?string $opportunity = null): \stdClass
     {
         abort_unless(Str::isUuid($serviceId) && Str::isUuid($clientKey), 422);
 
-        return DB::transaction(function () use ($actor, $caseId, $serviceId, $clientKey) {
+        return DB::transaction(function () use ($actor, $caseId, $serviceId, $clientKey, $opportunity) {
             $case = $this->case($actor, $caseId, true, true);
             abort_if($case->closed_at, 409, 'Dossier encerrado.');
             $service = DB::table('desk_service_versions')->where('id', $serviceId)->where('status', 'published')->first();
@@ -197,7 +197,10 @@ class VirtualDesk
                 $this->event($case, $actor, 'request_prefill_prepared', ['draft_id' => $draft->id, 'draft_version' => $draft->version_no, 'snapshot_sha256' => $draft->snapshot_sha256, 'fields' => ['title', 'description']]);
             }
             $context = app(InvestorContext::class)->state($case);
-            $mapped = app(InvestorContext::class)->prefill($context)['desk'];
+            if (count($context['opportunity_choices'] ?? []) > 1 && !$opportunity) $payload['description'] = '';
+            $mapped = app(InvestorContext::class)->prefill($context, $opportunity)['desk'];
+            if ($opportunity) $payload['context_opportunity'] = $opportunity;
+            $payload = app(InvestmentConsumerScope::class)->bind($actor, $caseId, $payload);
             $serviceFields = json_decode($service->definition, true)['fields'];
             foreach (['territory_id' => 'territory_id', 'location_source' => 'location_source', 'title' => 'title', 'description' => 'description', 'sector' => 'sector', 'province_id' => 'province_id', 'district_id' => 'district_id', 'admin_post_id' => 'admin_post_id', 'locality_id' => 'locality_id'] as $field => $source) {
                 if (isset($serviceFields[$field],$mapped[$source]) && (empty($payload[$field]) || in_array($field, ['title', 'description'], true) && $context['revision'] > 0)) {
@@ -230,6 +233,12 @@ class VirtualDesk
             $draft = SimulationFormDraft::query()->whereKey($draft->id)->lockForUpdate()->firstOrFail();
         }
         $economic = SimulationFormDraft::decryptSnapshot($draft->economic_snapshot);
+        $contextChoices = app(InvestorContext::class)->state($case)['opportunity_choices'] ?? [];
+        if (count($contextChoices) > 1) {
+            $snapshot = json_decode($economic['context_applicability_snapshot'] ?? '{}', true);
+            $draftChoices = $snapshot['opportunity_choices'] ?? [];
+            if (count($draftChoices) !== 1 || ($draftChoices[0]['opportunity']['key'] ?? null) !== ($payload['context_opportunity'] ?? null)) return null;
+        }
         $description = (string) ($economic['project_summary'] ?? '');
         if (trim($description) === '') {
             return null;
@@ -250,7 +259,9 @@ class VirtualDesk
      * @return array<string,mixed> */
     public function validateFields(array $payload, array $definition, bool $submitting): array
     {
-        $rules = ['payload' => ['required', 'array:'.implode(',', [...array_keys($definition['fields']), 'country', 'declared_origin_country_code', 'context_reuse'])],
+        $rules = ['payload' => ['required', 'array:'.implode(',', [...array_keys($definition['fields']), 'country', 'declared_origin_country_code', 'context_reuse', 'context_opportunity', 'context_opportunity_snapshot'])],
+            'payload.context_opportunity' => ['nullable', 'string', 'max:100'],
+            'payload.context_opportunity_snapshot' => ['nullable', 'string', 'max:200000'],
             'payload.context_reuse' => ['nullable', 'string', 'max:10000'],
             'payload.country' => ['nullable', 'string', 'max:100', app(CountryCatalogue::class)->legacyCountryRule()],
             'payload.declared_origin_country_code' => ['nullable', 'string', app(CountryCatalogue::class)->rule()]];
@@ -334,6 +345,9 @@ class VirtualDesk
                 }
             }
             $payload = $this->validateFields($data['payload'], $this->definition($request), $submit);
+            if ($request->status !== 'returned' || in_array('context_opportunity', json_decode($request->editable_fields ?? '[]', true), true)) {
+                $payload = app(InvestmentConsumerScope::class)->bind($actor, $request->case_id, $payload, $submit);
+            }
             if ($request->status === 'returned') {
                 $editable = json_decode($request->editable_fields ?? '[]', true);
                 $previous = $this->decode($request->payload);

database/migrations/2026_10_28_180000_create_proactive_supply_observations.php

@@ -0,0 +1,49 @@
+<?php
+
+use Illuminate\Database\Migrations\Migration;
+use Illuminate\Support\Facades\DB;
+use Illuminate\Support\Facades\Schema;
+
+return new class extends Migration
+{
+    public function up(): void
+    {
+        Schema::create('proactive_supply_sources', function ($t) {
+            $t->char('sha256',64)->primary();
+            $t->text('name');
+            $t->text('period');
+            $t->text('limitations');
+            $t->jsonb('receipt');
+            $t->timestampTz('imported_at');
+        });
+        Schema::create('proactive_supply_observations', function ($t) {
+            $t->char('id',64)->primary();
+            $t->char('source_hash',64);
+            $t->foreign('source_hash')->references('sha256')->on('proactive_supply_sources')->restrictOnDelete();
+            $t->text('sheet');
+            $t->integer('row_number');
+            $t->char('entity_key',64)->index();
+            foreach (['name','province','district','cae','activity','sector','source_date'] as $field) $t->text($field);
+            $t->char('fingerprint',64)->index();
+            $t->char('duplicate_of',64)->nullable();
+            $t->boolean('identity_conflict')->default(false);
+            $t->uuid('territory_id')->nullable()->index();
+            $t->text('territory_resolution');
+            $t->index(['province','district']);
+            $t->unique(['source_hash','sheet','row_number']);
+        });
+        // Technical defence of the private-analysis scope, not a new business role.
+        foreach (['proactive_supply_sources','proactive_supply_observations'] as $table) {
+            DB::statement("ALTER TABLE {$table} ENABLE ROW LEVEL SECURITY");
+            DB::statement("ALTER TABLE {$table} FORCE ROW LEVEL SECURITY");
+            DB::statement("CREATE POLICY {$table}_private_read ON {$table} FOR SELECT USING (current_setting('app.proactive_supply_read',true)='internal' AND NULLIF(current_setting('app.actor_user_id',true),'')::bigint IS NOT NULL)");
+        }
+    }
+
+    public function down(): void
+    {
+        if (DB::table('proactive_supply_sources')->exists()) throw new RuntimeException('Preserve imported source history before rollback.');
+        Schema::dropIfExists('proactive_supply_observations');
+        Schema::dropIfExists('proactive_supply_sources');
+    }
+};

docs/investmoz/document-corpus-inventory-2026-10-06.csv

@@ -78,3 +78,6 @@
 "Cópia privada ou derivado";"C:\laragon\www\portal-investidor\storage\app\private\portal-documents\b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"67067";"5C69B6F189A1D3F5307E0CF7DD8224554705158A682637D3105AFAD615DB26E2";"b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"C:\laragon\www\portal-investidor\storage\app\private\geo-ine-review-20260928\original.pdf + C:\laragon\www\portal-investidor\storage\app\private\geo-ine-review-20260928-v2\original.pdf + C:\laragon\www\portal-investidor\storage\app\private\portal-documents\b0ea969a-30ec-477b-8b8b-b7af82a11bfe";"Private stored copy already represented by its document record";"Acessível em armazenamento privado";"Inventariado por caminho, tamanho e SHA-256; não publicado nem aberto nesta revisão."
 "Formulario fornecido Tempo";"\\Mac\Home\Documents\TEMPO\Portal Tempo\Servicos Tempo\portal do investidor\Notas\Novo Modelo A.docx";"Novo Modelo A.docx";"532008";"62C198E90D8C6792F7D5CCEFC6386DF2E4B6089573067D3A6E1EAE7FC2B9572B";"IVA Modelo A - exemplar Tempo";"";"Original privado na biblioteca QA; sem publicacao ou activacao";"Acessivel / importado QA / privado / scan limpo";"Imagem incorporada lida visualmente; edicao/vigencia nao certificada. Correspondencia na reconciliacao Modelo A, AUD-SIM-INT02. Variante de bytes preservada, nao duplicado por nome."
 "Formulario fornecido Tempo";"\\Mac\Home\Documents\TEMPO\Portal Tempo\Servicos Tempo\portal do investidor\Notas\Novo Modelo A v1.docx";"Novo Modelo A v1.docx";"532100";"63D45FA80DB17A60B43619D55A25813229D670D14C758273F86316285DB8E02B";"IVA Modelo A - exemplar Tempo";"";"Original privado na biblioteca QA; sem publicacao ou activacao";"Acessivel / importado QA / privado / scan limpo";"Imagem incorporada lida visualmente; edicao/vigencia nao certificada. Correspondencia na reconciliacao Modelo A, AUD-SIM-INT02. Variante de bytes preservada, nao duplicado por nome."
+"Documento oficial localizado para consultaQA";"C:\laragon\www\portal-investidor\outputs\iva-l1-g5d-offer-drafts-20261024\BR-11-I-2010-03-17-despacho-modelos.pdf";"BR-11-I-2010-03-17-despacho-modelos.pdf";"376928";"384fb46354e1888df43f72288dfed7933e30c7534211e0dcb6994f43b10e0059";"BR11/I Série17/03/2010,DespachoMF06/01/2010,ModelosRCBFDecreto56/2009";"";"Preservar original e origem;sem publicação/importação/activação de regra";"Acessível";"PDF1–5 lidos;ModeloI.1versoPDF3 localizado;âmbito ligação14(3)/alterações por conferir,sem nova autenticação da fonte oficial"
+"Fonte oficial localizada para cotejoQA";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\Decreto56-2009-BR40.pdf";"Decreto56-2009-BR40.pdf";"422005";"6ea1b8d93daed48c6d590481d874010fa1708211d8f27c319dc9a31328456017";"Decreto56/2009/CBFLei4/2009 — originalBR40 ecompilaçãoMIREME";"";"Preservar original/origem;sem publicação ou activação de cálculo";"Acessível";"CotejoModeloI.1;âmbitoCBF não demonstra remissãoCIVA14(3);não autenticação adicional"
+"Fonte oficial localizada para cotejoQA";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\MIREME-legislacao-investimentos.pdf";"MIREME-legislacao-investimentos.pdf";"1674566";"df50f6a489ffb35a4252fddec0ffa1f9c58d7b8cb4e54c9f25b7904bd39218b7";"Decreto56/2009/CBFLei4/2009 — originalBR40 ecompilaçãoMIREME";"";"Preservar original/origem;sem publicação ou activação de cálculo";"Acessível";"CotejoModeloI.1;âmbitoCBF não demonstra remissãoCIVA14(3);não autenticação adicional"

docs/investmoz/fiscal-source-references-2026-10-06.csv

@@ -24,3 +24,6 @@
 "docs/investmoz/simulations/official-source-register.md";"sumário oficial INM do BR 134/2024";"https://www.inm.gov.mz/pt-br/content/sum%C3%A1rio-br-n%C2%BA-134-de-110724-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-2827";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
 "docs/investmoz/simulations/official-source-register.md";"ficha oficial INM do aviso";"https://www.inm.gov.mz/pt-br/content/assembleia-da-rep%C3%BAblica-br-n%C2%BA-89-de-080617-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-569";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
 "docs/investmoz/simulations/official-source-register.md";"reprodução integral de terceiro, auxiliar";"https://www.lexlink.eu/FileGet.aspx?FileId=2999523";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
+"docs/investmoz/simulations/iva-l1-p084-p085-draft-preparation-qa-20261024.json";"BR11/2010,DespachoMF06/01/2010,ModeloI.1versoPDF3";"https://www.cipmoz.org/wp-content/uploads/2023/parcerias-publico-privadas/9PP%29%20Despacho_Mecanismos%20Implementacao%20do%20Regulamento%20do%20Codigo%20dos%20Beneficios%20Fiscais.pdf";"C:\laragon\www\portal-investidor\outputs\iva-l1-g5d-offer-drafts-20261024\BR-11-I-2010-03-17-despacho-modelos.pdf";"Original oficialBR obtido/hash;âmbito específico ainda por conferir";"Consulta autorizada;sem publicação ou activação fiscal"
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docs/investmoz/public-portal-context-images.json

@@ -0,0 +1,710 @@
+{
+  "date": "2026-10-23",
+  "decision": "Pedido expresso da Tempo: aplicar o anexo de identidade visual aos cinco cartões de Encontre o contexto do seu investimento.",
+  "instructionSource": {
+    "path": "C:\\Users\\jorge\\.codex\\attachments\\637b878f-1f58-490d-bd07-d5cd10ae2377\\Pasted text.txt",
+    "sha256": "fcc24dcce4b5df3f10e29add48052808d48ddcf674d052287854e11910e01d69"
+  },
+  "source": {
+    "type": "AI-generated photorealistic illustrative images",
+    "tool": "image_gen, built-in mode",
+    "skill": "C:/Users/jorge/.codex/skills/.system/imagegen/SKILL.md",
+    "externalPhotographsUsed": false,
+    "namedRealLocationsDepicted": false,
+    "note": "Cenas ilustrativas plausíveis, sem atribuição a instalações, pessoas, instituições ou projectos reais."
+  },
+  "analysisAndPlan": "docs/investmoz/public-portal-sections.md#fotografias-nos-cartões-de-contexto-do-investimento--23102026",
+  "filesChanged": [
+    "resources/js/pages/PortalInvestidor.tsx",
+    "resources/js/components/investment-context-cards.tsx",
+    "tools/portal-context-cards-qa.mjs",
+    "docs/investmoz/public-portal-sections.md",
+    "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+    "docs/investmoz/public-portal-context-images.json"
+  ],
+  "images": [
+    {
+      "key": "clusters-agroindustria",
+      "prompt": "Use case: photorealistic-natural. Asset type: an individual navigation card photograph for a professional investment portal. Generate ONE clean, realistic editorial photograph in horizontal 16:9 composition. Natural daylight, realistic restrained colours, excellent photographic detail, balanced uncluttered framing, one clear subject readable at a small thumbnail size. Contemporary setting plausible in Mozambique in southern Africa. This is a generic illustrative scene, NOT a depiction or claim about any named real facility, project, landmark or institution. No text, lettering, titles, captions, logos, brands, watermarks, flags, official emblems, maps, diagrams, graphical overlays, UI elements, collages, artificial colour filters, futuristic architecture or advertising poster treatment. Realistic people, hands, equipment and perspective; dignified candid activity instead of posed stock photography. Subject: a modest, well maintained agro-processing packing facility linking commercial agriculture to local industry. Wide three-quarter view into an airy open-sided processing shed with pale walls and a few orderly wooden or reusable produce crates, stainless processing/sorting benches and an unobtrusive commercial agricultural field visible beyond. Two Black southern African workers in clean practical workwear sorting harvested vegetables naturally, faces not prominent. Show production and transformation together in ONE genuine-looking continuous scene, no montage. Clear simple geometry, warm-neutral sunlight, subtle vegetation.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-f72e66b0-d788-4476-8b20-c39b22d5d6dc.png",
+      "original": "outputs/investment-context-20261023/originals/clusters-agroindustria.png",
+      "originalSha256": "75e04a694081ab757831fc9b37323949d09806e622c83d07588fc47c423c9033",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-context/clusters-agroindustria.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 116796,
+          "sha256": "12494b31ab551cffb79f81c7d1519c0c4a2d4236e7f129bec1ce32251b39d847"
+        },
+        {
+          "file": "public/images/investment-context/clusters-agroindustria-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 42060,
+          "sha256": "76e3152c99ed188f748542dcf0464787307dbdc1c6299e7264dfd1bd86ad75e3"
+        },
+        {
+          "file": "public/images/investment-context/clusters-agroindustria-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 9596,
+          "sha256": "9f668da50f7d64955b31940d239b420ac18dbb76a8120c8bedab3f2c04710288"
+        }
+      ]
+    },
+    {
+      "key": "corredores-logisticos",
+      "prompt": "Use case: photorealistic-natural. Asset type: an individual navigation card photograph for a professional investment portal. Generate ONE clean, realistic editorial photograph in horizontal 16:9 composition. Natural daylight, realistic restrained colours, excellent photographic detail, balanced uncluttered framing, one clear subject readable at a small thumbnail size. Contemporary setting plausible in Mozambique in southern Africa. This is a generic illustrative scene, NOT a depiction or claim about any named real facility, project, landmark or institution. No text, lettering, titles, captions, logos, brands, watermarks, flags, official emblems, maps, diagrams, graphical overlays, UI elements, collages, artificial colour filters, futuristic architecture or advertising poster treatment. Realistic people, hands, equipment and perspective; dignified candid activity instead of posed stock photography. Subject: a commercial freight terminal serving a southern African logistics corridor. Elevated medium-wide viewpoint showing an orderly short line of unbranded freight containers, one realistic container-handling crane and a freight truck on a paved lane, with a calm strip of water and low coastal industrial vegetation in the distance. Infrastructure of credible modest contemporary scale, generic and unidentifiable; do not reproduce or name Maputo, Beira, Nacala or any real port. Spatially coherent containers, road and handling equipment; clean clear subject with no excessive machinery.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-0363da23-f9cb-413b-bb64-024539085c4b.png",
+      "original": "outputs/investment-context-20261023/originals/corredores-logisticos-v2.png",
+      "originalSha256": "2151d1a59265c6f7151d18af6ef6ad78f9fc6e0cd58ac9cc5c64b50a25c5058e",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-context/corredores-logisticos-v2.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 85184,
+          "sha256": "1939c26df297588b6c3e5ea08b700d4cda5d1183cf3e5faed06a1ca060d2475e"
+        },
+        {
+          "file": "public/images/investment-context/corredores-logisticos-v2-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 26222,
+          "sha256": "06dc0e7126cb2c13eb3f9a98f6ee58f5d64f9d07c28620975f744f263744fe15"
+        },
+        {
+          "file": "public/images/investment-context/corredores-logisticos-v2-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 5334,
+          "sha256": "f9fd6e6c3a2d4654df1a8fdb287e122f1889b5d318c104c4816ee393c793e242"
+        }
+      ],
+      "selectedSource": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-c2cff7da-d602-4191-9aca-380918a09619.png",
+      "editPrompt": "Edit the provided photograph: REMOVE THE ENTIRE FOREGROUND TRUCK, including cab, wheels, long trailer and the red freight container on that trailer. The big truck at lower left/centre must be completely gone. Replace the removed truck's area with a continuous empty realistic paved road surface matching the surrounding pavement and road markings. Leave the stacked stationary freight containers along the quay, the water, the large port crane, the lifted container and workers. All remaining equipment and containers should have plain surfaces without readable lettering, logos, numbers or brands. No new truck, vehicle, symbol, text or overlay. Keep a single clean editorial photograph, natural lighting and horizontal 16:9 framing. Generic commercial port scene, not a named real facility."
+    },
+    {
+      "key": "projectos-ancora",
+      "prompt": "Use case: photorealistic-natural. Asset type: an individual navigation card photograph for a professional investment portal. Generate ONE clean, realistic editorial photograph in horizontal 16:9 composition. Natural daylight, realistic restrained colours, excellent photographic detail, balanced uncluttered framing, one clear subject readable at a small thumbnail size. Contemporary setting plausible in Mozambique in southern Africa. This is a generic illustrative scene, NOT a depiction or claim about any named real facility, project, landmark or institution. No text, lettering, titles, captions, logos, brands, watermarks, flags, official emblems, maps, diagrams, graphical overlays, UI elements, collages, artificial colour filters, futuristic architecture or advertising poster treatment. Realistic people, hands, equipment and perspective; dignified candid activity instead of posed stock photography. Subject: a small team of two Black southern African engineering professionals, one woman and one man, in realistic hard hats and restrained protective workwear, seen candidly from a three-quarter rear angle reviewing an unmarked folded technical plan at a utility-scale solar installation. Low rows of realistic blue solar panels and a simple low service building recede into a dry green southern African landscape. No readable drawing or numbers on the plan. Focus on credible engineering and investment project scale; clean composition, quiet professional atmosphere, no landmark or company identifiers.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-19fcd882-542b-43c9-81e7-593fd75083f6.png",
+      "original": "outputs/investment-context-20261023/originals/projectos-ancora.png",
+      "originalSha256": "f23cf6e64307a280f3aa58741454a23480ac28fcae01a0810adf134b783a3a74",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-context/projectos-ancora.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 77114,
+          "sha256": "de0b59774246fee982761de59618b3e7707c3fe30f2b1bcbb6017d4dce53c4dc"
+        },
+        {
+          "file": "public/images/investment-context/projectos-ancora-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 29484,
+          "sha256": "268e405112ed341fce3c9792c3caa47053984100cd4a204453e31bbe5db6e890"
+        },
+        {
+          "file": "public/images/investment-context/projectos-ancora-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 6750,
+          "sha256": "db7e4b4382e09eb6b4f9f2a4603ccac4b4eacc53ba0f6776429e33dbf5131954"
+        }
+      ]
+    },
+    {
+      "key": "educacao-formacao",
+      "prompt": "Use case: photorealistic-natural. Asset type: an individual navigation card photograph for a professional investment portal. Generate ONE clean, realistic editorial photograph in horizontal 16:9 composition. Natural daylight, realistic restrained colours, excellent photographic detail, balanced uncluttered framing, one clear subject readable at a small thumbnail size. Contemporary setting plausible in Mozambique in southern Africa. This is a generic illustrative scene, NOT a depiction or claim about any named real facility, project, landmark or institution. No text, lettering, titles, captions, logos, brands, watermarks, flags, official emblems, maps, diagrams, graphical overlays, UI elements, collages, artificial colour filters, futuristic architecture or advertising poster treatment. Realistic people, hands, equipment and perspective; dignified candid activity instead of posed stock photography. Subject: a candid technical training classroom with three Black southern African young adult students of different genders and one instructor working together at a practical electronics and computing workbench. Bright modest well maintained vocational classroom, natural window light, simple laboratory equipment and unbranded closed or angled laptops whose screens have no visible interface or text. Focus on two students engaged in a realistic small hands-on electronics exercise with normal anatomy and correct equipment proportions. Dignified contemporary clothing, natural concentration, professional skills and human capital investment, no posed smiles or stereotypes.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-d21314d7-c726-41ad-862c-3c8b64df6b53.png",
+      "original": "outputs/investment-context-20261023/originals/educacao-formacao.png",
+      "originalSha256": "e59ec599e8c64ab84195d0cb37871d3102df178a13275806ca3b7f98e6bfa895",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-context/educacao-formacao.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 68224,
+          "sha256": "e3e5dbd292cac555a45bcbd94a0fa6b60e6b710debc0c827c68603f40bfb8a28"
+        },
+        {
+          "file": "public/images/investment-context/educacao-formacao-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 27384,
+          "sha256": "d3b743fbba7a8cb40e45999ee8c345cbfc0332cf85f5c5c2d6a5cf1240a395e4"
+        },
+        {
+          "file": "public/images/investment-context/educacao-formacao-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 7156,
+          "sha256": "0b2a12898043c57cf4354b54ebcba8adec8d41b3886bc574584ccc12af7b1e4c"
+        }
+      ]
+    },
+    {
+      "key": "documentos-formularios",
+      "prompt": "Use case: photorealistic-natural. Asset type: an individual navigation card photograph for a professional investment portal. Generate ONE clean, realistic editorial photograph in horizontal 16:9 composition. Natural daylight, realistic restrained colours, excellent photographic detail, balanced uncluttered framing, one clear subject readable at a small thumbnail size. Contemporary setting plausible in Mozambique in southern Africa. This is a generic illustrative scene, NOT a depiction or claim about any named real facility, project, landmark or institution. No text, lettering, titles, captions, logos, brands, watermarks, flags, official emblems, maps, diagrams, graphical overlays, UI elements, collages, artificial colour filters, futuristic architecture or advertising poster treatment. Realistic people, hands, equipment and perspective; dignified candid activity instead of posed stock photography. Subject: a close-medium editorial photograph of a tidy modern administrative office desk where a Black southern African professional in a plain light blue shirt is naturally reviewing organised business documentation. Frame hands, desk and partial torso, no prominent portrait. Neat neutral folders, a few sheets with only faint out-of-focus non-readable printing, a pen and an unbranded laptop angled away with no visible UI. Soft window light, white and pale neutral surfaces with subtle blue accents. Absolutely no readable personal data, invented official seals or highlighted fake text; realistic fingers and documents, calm minimal composition.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-f1c8e22e-6885-4578-ac7d-02692c5cc071.png",
+      "original": "outputs/investment-context-20261023/originals/documentos-formularios.png",
+      "originalSha256": "cfbd38a9cc9b9acf35f38220f5bd9c1ab1feafe411bc1d4bbdb3658de557e052",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-context/documentos-formularios.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 43002,
+          "sha256": "70ddea3256e6a8d981b1fae5ee7b4de6c910d757137b79a59306c268c278402f"
+        },
+        {
+          "file": "public/images/investment-context/documentos-formularios-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 17996,
+          "sha256": "436865c948acbb7b6e9e482bef8f5bd626c6960f2f155608e40dfcd0e76b84cb"
+        },
+        {
+          "file": "public/images/investment-context/documentos-formularios-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 4958,
+          "sha256": "fad6a6ab825a82ec2541d2e0c6de9d85486e4bbca159b912f87bec9cc0aeeba5"
+        }
+      ]
+    }
+  ],
+  "primaryImagesBytesTotal": 390320,
+  "responsive480ImagesBytesTotal": 143146,
+  "implementation": {
+    "gridColumns": [
+      1,
+      2,
+      4
+    ],
+    "aspectRatio": "16:9",
+    "responsiveImages": true,
+    "lazyLoading": true,
+    "altLanguage": "pt",
+    "fallback": "Derivado pequeno da própria imagem; se também falhar, estado acessível Imagem indisponível, com dimensão reservada e link mantido.",
+    "globalCSSChanged": false,
+    "businessLogicChanged": false,
+    "databaseChanged": false,
+    "heroChanged": false
+  },
+  "visualReview": "Cinco composições individuais distintas, cores naturais e luz editorial; sem títulos/colagens ou mapas. A composição de Corredores foi revista para remover o camião com marca. Capturas em computador e telemóvel inspeccionadas.",
+  "verification": {
+    "browser": {
+      "results": [
+        {
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+          "dpr": 1,
+          "columns": 1,
+          "photos": [
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+              "width": 320,
+              "height": 180
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/corredores-logisticos-v2-480.webp",
+              "width": 320,
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+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/projectos-ancora-480.webp",
+              "width": 320,
+              "height": 180
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+            {
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+            {
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+          "status": "passed"
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+        {
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+          "columns": 1,
+          "photos": [
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+              "height": 219
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+              "src": "http://127.0.0.1:5174/images/investment-context/documentos-formularios.webp",
+              "width": 389,
+              "height": 219
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+          "status": "passed"
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+          "dpr": 1,
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+          "photos": [
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+              "height": 216
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+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/projectos-ancora-480.webp",
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+              "height": 216
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+            {
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+              "width": 384,
+              "height": 216
+            },
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+              "width": 384,
+              "height": 216
+            }
+          ],
+          "status": "passed"
+        },
+        {
+          "width": 1024,
+          "dpr": 1,
+          "columns": 4,
+          "photos": [
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+              "src": "http://127.0.0.1:5174/images/investment-context/clusters-agroindustria-480.webp",
+              "width": 256,
+              "height": 144
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/corredores-logisticos-v2-480.webp",
+              "width": 256,
+              "height": 144
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/projectos-ancora-480.webp",
+              "width": 256,
+              "height": 144
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/educacao-formacao-480.webp",
+              "width": 256,
+              "height": 144
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/documentos-formularios-480.webp",
+              "width": 256,
+              "height": 144
+            }
+          ],
+          "status": "passed"
+        },
+        {
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+          "dpr": 2,
+          "columns": 4,
+          "photos": [
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/clusters-agroindustria.webp",
+              "width": 266,
+              "height": 149
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/corredores-logisticos-v2.webp",
+              "width": 266,
+              "height": 149
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/projectos-ancora.webp",
+              "width": 266,
+              "height": 149
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-context/educacao-formacao.webp",
+              "width": 266,
+              "height": 149
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+      "outputs/investment-context-20261023/cards-320-dpr1.png",
+      "outputs/investment-context-20261023/cards-390-dpr2.png",
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+      "outputs/investment-context-compact-20261023/cards-1440-dpr2.png",
+      "outputs/investment-context-compact-20261023/cards-1920-dpr1.png",
+      "outputs/investment-context-compact-20261023/cards-320-dpr1.png",
+      "outputs/investment-context-compact-20261023/cards-390-dpr2.png",
+      "outputs/investment-context-compact-20261023/cards-768-dpr1.png"
+    ],
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+  }
+}

docs/investmoz/public-portal-hero-validation.json

@@ -0,0 +1,355 @@
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+          "width": 1440,
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+          "width": 1920,
+          "reducedMotion": "reduce",
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+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+        "/oportunidades?q=",
+        "/oportunidades",
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+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique"
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+      "outputs/portal-hero-20261023/after-1440-reduce.png",
+      "outputs/portal-hero-20261023/after-1440-second-image.png",
+      "outputs/portal-hero-20261023/after-1920-reduce.png",
+      "outputs/portal-hero-20261023/after-320-reduce.png",
+      "outputs/portal-hero-20261023/after-390-reduce.png",
+      "outputs/portal-hero-20261023/after-768-reduce.png",
+      "outputs/portal-hero-20261023/before-1440-reduce.png",
+      "outputs/portal-hero-20261023/before-390-reduce.png"
+    ],
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+      "pesquisa por Enter e botão",
+      "ordem do teclado: campo → botão",
+      "query acentuada e pontuação preservadas",
+      "remoção de espaços exteriores",
+      "pesquisa vazia abre catálogo",
+      "CTA abre oportunidades",
+      "API indisponível mantém indicadores indeterminados",
+      "contagens zero preservadas",
+      "duas imagens carregadas",
+      "selecção manual",
+      "pausa e retoma explícitas",
+      "foco pausa rotação",
+      "rotação automática após perda de foco",
+      "movimento reduzido",
+      "entrada documental e cabeçalho preservados"
+    ],
+    "existingFrontendTests": {
+      "command": "node --test tests/frontend/portal-api.test.mjs tests/frontend/portal-navigation.test.mjs",
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+    },
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+      "command": "npm run types:check",
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+    },
+    "lint": {
+      "files": [
+        "resources/js/components/portal-hero.tsx",
+        "resources/js/pages/PortalInvestidor.tsx",
+        "tools/portal-hero-qa.mjs"
+      ],
+      "exitCode": 0
+    },
+    "qaBuild": {
+      "command": "INVESTMOZ_QA_BUILD=1 npm run build",
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+    },
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+      "command": "npm run build",
+      "exitCode": 0,
+      "pageAsset": "assets/PortalInvestidor-MsUeKoJQ.js"
+    }
+  },
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+    "referencesAdded": [
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+      "MASTER-efd550fd-0104",
+      "MASTER-55050f60-0001"
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+    "migrationsRun": false,
+    "externalDeploymentPerformed": false,
+    "backendSearchReimplemented": false
+  },
+  "limits": "Verificação visual com dados sintéticos; pesquisa continua limitada ao catálogo de oportunidades. Os critérios mais amplos da matriz permanecem no estado anterior.",
+  "latestRevision": {
+    "id": "hero-no-controls-20261023",
+    "date": "2026-10-23",
+    "decision": "Pedido expresso da Tempo: remover do hero as duas bolinhas e o botão de pausa das imagens.",
+    "implementation": "Removidos grupo de controlos, ícones Pause/Play e estado de pausa manual. Preservadas troca automática, escrita dinâmica, pesquisa e preferência de movimento reduzido.",
+    "browser": {
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+          "reducedMotion": "reduce",
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+        },
+        {
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+          "reducedMotion": "no-preference",
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+        },
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+          "reducedMotion": "no-preference",
+          "status": "passed"
+        }
+      ],
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+      "requests": [
+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+        "/oportunidades?q=",
+        "/oportunidades",
+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
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+        "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+        "/oportunidades?q=",
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+    },
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+      "outputs/portal-hero-no-controls-20261023/after-1440-reduce.png",
+      "outputs/portal-hero-no-controls-20261023/after-1920-reduce.png",
+      "outputs/portal-hero-no-controls-20261023/after-320-reduce.png",
+      "outputs/portal-hero-no-controls-20261023/after-390-no-preference.png",
+      "outputs/portal-hero-no-controls-20261023/after-390-reduce.png",
+      "outputs/portal-hero-no-controls-20261023/after-768-reduce.png",
+      "outputs/portal-hero-no-controls-20261023/second-image-1440.png",
+      "outputs/portal-hero-no-controls-20261023/second-image-390.png",
+      "outputs/portal-hero-no-controls-20261023/typed-1440.png",
+      "outputs/portal-hero-no-controls-20261023/typed-390.png"
+    ],
+    "checks": {
+      "lintExitCode": 0,
+      "buildExitCode": 0,
+      "pageAsset": "assets/PortalInvestidor-T0B6aoV_.js"
+    },
+    "scope": {
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+      "databaseAccess": false,
+      "externalDeployment": false
+    }
+  },
+  "revisionHistory": [
+    {
+      "id": "hero-typing-20261023",
+      "date": "2026-10-23",
+      "decision": "Pedido expresso da Tempo: título e frase dinâmicos como na referência; remover Termos de uso do hero.",
+      "plan": [
+        "Analisar a sequência de escrita da referência.",
+        "Animar o título e depois a frase, mantendo os textos do V2 e reservando a dimensão final.",
+        "Reiniciar a escrita na troca de imagem e integrar pausa/retoma e preferência de movimento reduzido.",
+        "Remover o link e o ícone jurídico do hero.",
+        "Demonstrar comportamento em computador e telemóvel e compilar o pacote local."
+      ],
+      "files": [
+        "resources/js/components/portal-hero.tsx",
+        "resources/css/app.css",
+        "tools/portal-hero-qa.mjs"
+      ],
+      "browser": {
+        "results": [
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+            "width": 320,
+            "reducedMotion": "reduce",
+            "status": "passed"
+          },
+          {
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+            "reducedMotion": "reduce",
+            "status": "passed"
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+            "width": 768,
+            "reducedMotion": "reduce",
+            "status": "passed"
+          },
+          {
+            "width": 1440,
+            "reducedMotion": "reduce",
+            "status": "passed"
+          },
+          {
+            "width": 1920,
+            "reducedMotion": "reduce",
+            "status": "passed"
+          },
+          {
+            "width": 390,
+            "reducedMotion": "no-preference",
+            "status": "passed"
+          },
+          {
+            "width": 1440,
+            "reducedMotion": "no-preference",
+            "status": "passed"
+          }
+        ],
+        "errors": [],
+        "requests": [
+          "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+          "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+          "/oportunidades?q=",
+          "/oportunidades",
+          "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+          "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+          "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+          "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique",
+          "/oportunidades?q=",
+          "/oportunidades",
+          "/oportunidades?q=energia%20%26%20Nampula%20%2F%20Mo%C3%A7ambique"
+        ],
+        "databaseAccess": false
+      },
+      "screenshots": [
+        "outputs/portal-hero-typing-20261023/after-1440-no-preference.png",
+        "outputs/portal-hero-typing-20261023/after-1440-reduce.png",
+        "outputs/portal-hero-typing-20261023/after-1440-second-image.png",
+        "outputs/portal-hero-typing-20261023/after-1920-reduce.png",
+        "outputs/portal-hero-typing-20261023/after-320-reduce.png",
+        "outputs/portal-hero-typing-20261023/after-390-no-preference.png",
+        "outputs/portal-hero-typing-20261023/after-390-reduce.png",
+        "outputs/portal-hero-typing-20261023/after-768-reduce.png",
+        "outputs/portal-hero-typing-20261023/typed-1440.png",
+        "outputs/portal-hero-typing-20261023/typed-390.png",
+        "outputs/portal-hero-typing-20261023/typing-1440.png",
+        "outputs/portal-hero-typing-20261023/typing-390.png"
+      ],
+      "demonstrated": [
+        "escrita progressiva",
+        "título antes da frase",
+        "texto completo no modo de movimento reduzido",
+        "nome acessível completo durante a escrita",
+        "pesquisa sem deslocamento durante a escrita",
+        "reinício na selecção manual e automática de imagem",
+        "pausa e retoma da escrita",
+        "cursor com pausa",
+        "Termos de uso ausente do hero",
+        "pesquisa, teclado, CTA, API indisponível e contagens zero preservados"
+      ],
+      "checks": {
+        "types": {
+          "command": "npm run types:check",
+          "exitCode": 0
+        },
+        "lint": {
+          "command": "vp lint resources/js/components/portal-hero.tsx tools/portal-hero-qa.mjs",
+          "exitCode": 0
+        },
+        "build": {
+          "command": "npm run build",
+          "exitCode": 0,
+          "pageAsset": "assets/PortalInvestidor-BbVHeTeI.js",
+          "log": "outputs/portal-hero-typing-20261023/build-local.log"
+        }
+      },
+      "scope": {
+        "appliedLocally": true,
+        "databaseAccess": false,
+        "externalDeployment": false
+      }
+    }
+  ]
+}

docs/investmoz/public-portal-sections.md

@@ -48,3 +48,91 @@ Edge headless: 11 páginas públicas/autenticação verificadas a 390×844, com
 Página inicial também verificada a 1440×1000. Cenário fiscal exercitado no navegador: base 1.000 × taxa 10% × (1 − redução 50%) = 50. Resultados em `public-portal-browser-validation.json`.
 
 Antes da migration local foi criado e restaurado o backup de 74 tabelas em `storage/app/private/portal-services-backup-20260927-090641/`. O backup completo anterior permanece em `C:/laragon/backups/portal-investidor-20260927-101224/` e representa o estado anterior a esta entrega.
+
+## Adequação do hero — 23/10/2026
+
+Origem: pedido expresso da Tempo nesta sessão para aproveitar o hero, as imagens e a barra de pesquisa de `D:/Projects/Tempo_Investidor/investidor`, usando a informação existente no V2. Aplicam-se as orientações permanentes do `AGENTS.md`, incluindo a distinção entre decisão da Tempo e escolha técnica, a preservação de dados e a separação de QA e activo.
+
+Análise prévia: a página de entrada real do V2 é `PortalInvestidor.tsx`, servida por `PortalServicesController::home`. A referência é `domains/investor-portal/components/homepage/homepage-hero.tsx`, montada em `InstitutionalHomepage`. A referência usa Inertia 2, Framer Motion, tradução e navegação diferentes; o V2 usa Inertia 3 e pesquisa de oportunidades. Copiar essas dependências e `/pesquisa` ou `/aviso-legal` directamente criaria incompatibilidades e destinos inexistentes.
+
+Plano executado:
+
+1. Registar a apresentação anterior em computador e telemóvel, com os componentes reais e dados sintéticos.
+2. Copiar os dois originais efectivamente usados pela referência (`hero-1.png` e `hero-3.jpg`), conferir SHA-256 e gerar derivados WebP para computador e telemóvel. `hero-2.png` não faz parte da rotação da referência.
+3. Extrair `components/portal-hero.tsx` e aplicar fotografias em rotação, texto centrado e pesquisa branca com botão vermelho. Preservar os textos do V2, contagens da API, sectores, documentos, apoio, cabeçalho e rodapé.
+4. Manter a pesquisa de oportunidades em `/oportunidades?q=`, incluindo pesquisa vazia e caracteres acentuados. Conservar “Consultar oportunidades” e “Planear finanças”. A primeira iteração acrescentou o acesso jurídico `/termos-de-uso` ao hero; foi removido na revisão expressamente pedida pela Tempo abaixo.
+5. Verificar apresentação, teclado, imagens, rotação, pausa, movimento reduzido, falha da API, contagens zero, TypeScript, lint e compilação. Compilar primeiro o pacote QA e depois os assets locais em `public/build`.
+
+Escolhas técnicas desta adaptação: React e transições CSS existentes, sem novas dependências; rotação de oito segundos, pausa por controlo explícito, foco, ponteiro ou separador oculto; apresentação estática quando o utilizador pede movimento reduzido. A primeira iteração apresentou o texto estático; a revisão abaixo introduz a escrita dinâmica pedida pela Tempo. O campo indica pesquisa de oportunidades e conserva exemplos que o catálogo suporta; esta alteração não implementa uma pesquisa global de legislação/licenciamento.
+
+Evidência reproduzível: `tools/portal-hero-qa.mjs`, com Vite local e Playwright configurável por `HERO_QA_PLAYWRIGHT`/`HERO_QA_CHROMIUM`. Fixtures e capturas em `outputs/portal-hero-20261023/`; síntese persistente em `public-portal-hero-validation.json`. Os testes de interface interceptam a API e a navegação Inertia, sem acesso a Laravel, base de dados ou serviços externos. A compilação local aplica os assets desta pasta; não representa publicação noutro servidor.
+
+Referências na matriz existente: `MASTER-efd550fd-0104` (composição da página), `MASTER-9dee08d0-0016` (contexto da pesquisa) e `MASTER-55050f60-0001` (entrada documental preservada). Esta prova cobre a adaptação visual e os percursos exercitados; não encerra os critérios funcionais mais amplos dessas linhas.
+
+### Revisão: escrita dinâmica e remoção do acesso jurídico no hero
+
+Decisão expressa da Tempo na continuação da sessão de 23/10/2026: animar “INVISTA EM MOÇAMBIQUE” e “Transforme informação em decisões e ideias em negócios reais.” como na página de referência, e remover “Termos de uso” do hero. A anterior apresentação estática e a inclusão desse link eram escolhas de implementação, agora substituídas pelo pedido do proprietário.
+
+Análise e plano executado: reproduzir a sequência da referência (espera inicial de 250 ms, título a 50 ms por carácter, intervalo de 150 ms e frase a 28 ms por carácter); reiniciar ao trocar de imagem; acrescentar o cursor intermitente; reservar a dimensão final de ambas as linhas para manter a pesquisa imóvel; remover o link e o ícone jurídico do hero; verificar em computador e telemóvel e compilar o pacote local.
+
+Implementação em `portal-hero.tsx`, com React existente e CSS do cursor em `app.css`, sem dependências novas. A pausa explícita suspende também a escrita, retomando do mesmo ponto. Quando o separador fica oculto a escrita pára; a preferência de movimento reduzido apresenta os dois textos completos. Leitores de ecrã recebem o texto completo uma única vez, independentemente do número de caracteres visíveis. Os temporizadores são limpos ao mudar de imagem ou desmontar o componente.
+
+O script `tools/portal-hero-qa.mjs` demonstra a escrita progressiva, a ordem título→frase, o reinício manual/automático, a pausa/retoma, a posição estável da pesquisa, o modo sem movimento e a ausência de “Termos de uso” no hero. As capturas e resultados desta revisão ficam em `outputs/portal-hero-typing-20261023/`, preservando a evidência anterior. Síntese e compilação final registadas na revisão de `public-portal-hero-validation.json`; referência acrescentada à linha existente `MASTER-efd550fd-0104`, sem encerrar o seu critério mais amplo.
+
+### Revisão: remoção dos controlos visíveis das imagens
+
+Pedido expresso da Tempo na continuação de 23/10/2026: remover do hero o grupo com o botão de pausa e as duas bolinhas de selecção de imagem. Removidos o grupo, os ícones e o estado de pausa manual. A troca automática de imagens e a escrita dinâmica permanecem; conservam-se a pausa da rotação por foco/ponteiro, a suspensão em separador oculto e a preferência de movimento reduzido. Esta decisão substitui os controlos visíveis introduzidos como escolha de implementação nas revisões anteriores.
+
+O script existente de interface foi adaptado para demonstrar a ausência dos controlos e a continuação da rotação automática, escrita e pesquisa, com capturas em `outputs/portal-hero-no-controls-20261023/`. Evidência e pacote local registados em `public-portal-hero-validation.json`, mantendo o histórico das revisões e os estados dos requisitos da matriz.
+
+## Fotografias nas etapas de Como Investir — 23/10/2026
+
+Origem: pedido expresso da Tempo para analisar e ilustrar exclusivamente os cartões “1. Explorar”, “2. Preparar” e “3. Acompanhar”. Aplicam-se as orientações permanentes de `AGENTS.md` de 12/10 e 22/10/2026; componentes e optimização de recursos são escolhas técnicas, sem novas regras operacionais.
+
+Análise e plano: os cartões existentes são âncoras estáticas na home React/Inertia, numa grelha de três colunas a partir de 768 px. Explorar liga a `/oportunidades` e representa a identificação de sector, território e oportunidade; Preparar liga a `/como-investir` e representa percurso/documentação; Acompanhar liga a `/balcao-virtual` e representa envio/consulta de pedido e protocolo. Os recursos locais existentes ilustram outras secções; preparar três fotografias distintas para evitar repetição. Gerar cenas editoriais plausíveis com `imagegen`, rever composição, guardar originais e versões WebP locais, integrar imagens 16:9 com dimensões reservadas e carregamento diferido, manter textos/destinos/título vermelho, verificar comportamento responsivo, navegação e falhas de imagem, compilar. Âmbito exclusivamente visual, sem alterações em dados, autenticação, apoio ou rodapé. Referência documental na linha existente `MASTER-efd550fd-0104`, sem criar outra matriz nem encerrar o critério mais amplo.
+
+Implementação: `components/investment-steps.tsx` reúne os três cartões, preservando títulos, descrições e âncoras. Fotografias individuais geradas com a ferramenta integrada `image_gen`, sem local ou projecto real atribuído: avaliação de oportunidade num parque empresarial genérico, preparação documental numa reunião e consulta de pedido no computador. Originais em `outputs/investment-steps-20261023/originals/`; recursos locais em `public/images/investment-steps/` com WebP 960×540, 480×270 e alternativa própria 240×135. Os cartões usam `srcset`, `sizes`, `loading="lazy"`, dimensões reservadas, corte 16:9, alt em português, foco visível e texto compacto com 16 px de preenchimento. Se também falhar a alternativa pequena, o cartão mantém a área reservada, descrição acessível e destino utilizável.
+
+Verificação desta secção: componentes reais com API sintética e sem base de dados, seis larguras de 320 a 1920 px, duas densidades de ecrã, três imagens distintas, texto/destinos conservados, navegação por teclado, ausência de transbordo e deslocamento no carregamento, falhas dos recursos principais e de todos os recursos. Oito cenários sem erros JavaScript. Fotografias, prompts, hashes, capturas, relatório de browser e compilação documentados em `public-portal-steps-images.json` e `outputs/investment-steps-20261023/`. Ajuste restrito a esta secção; apoio, acesso à gestão e rodapé mantidos.
+
+## Fotografias nos cartões de contexto do investimento — 23/10/2026
+
+Origem: pedido expresso da Tempo para aplicar o anexo “Melhorar as imagens e a identidade visual do Portal do Investidor de Moçambique” exclusivamente à secção “Encontre o contexto do seu investimento”. O anexo define estética fotográfica editorial, imagens individuais contextualizadas, recursos locais, acessibilidade, desempenho e preservação dos cinco destinos e conteúdos. Aplicam-se as orientações permanentes de `AGENTS.md` de 12/10 e 22/10/2026; os pormenores de implementação abaixo são escolhas técnicas.
+
+Análise prévia: Laravel/Inertia 3 e React, com Tailwind existente; os cinco cartões estavam embutidos em `pages/PortalInvestidor.tsx`. `EducationalArticleCard` destina-se a artigos com acções e metadados diferentes, pelo que não foi alterado. A secção foi extraída para `components/investment-context-cards.tsx`, mantendo o título, descrições, âncoras e grelha de uma/duas/quatro colunas. Não foram alteradas as páginas de destino, dados, APIs ou estilos globais.
+
+Foram geradas cinco imagens distintas com a ferramenta integrada `image_gen`, segundo a skill `imagegen`: agro-indústria, terminal logístico, acompanhamento de instalação solar, formação técnica e análise documental. São imagens fotográficas ilustrativas geradas, sem localização ou instituição real atribuída, e não fotografias documentais de projectos cadastrados. A imagem do terminal foi revista para remover o camião com marca visível. Não foram usadas fotografias externas nem URLs de serviços de imagens. Originais seleccionados, prompts e hashes estão registados no manifesto `public-portal-context-images.json`; os originais foram preservados dentro do workspace.
+
+Recursos finais em `public/images/investment-context/`: `clusters-agroindustria`, `corredores-logisticos-v2`, `projectos-ancora`, `educacao-formacao` e `documentos-formularios`, em WebP 960×540, com variantes 480×270 e alternativas 240×135. As imagens mantêm 16:9, `object-cover`, textos alternativos em português, dimensões reservadas, `srcset`, `sizes`, `loading="lazy"` e descodificação assíncrona. Cada cartão conserva o seu título e descrição; o foco usa o azul e os tons neutros pedidos no anexo.
+
+Se um recurso principal falhar, o cartão usa a sua própria variante pequena, evitando repetir a fotografia de outra secção. Se também essa falhar, apresenta “Imagem indisponível” no mesmo espaço reservado, com descrição acessível e link operacional. Este é apenas um estado de erro; os cinco cartões usam imagens fotográficas na apresentação normal.
+
+Verificação reproduzível: `tools/portal-context-cards-qa.mjs`, com o portal e cabeçalho reais, API sintética e acesso exclusivo aos recursos locais. Exercita seis larguras de ecrã, ecrãs de alta densidade, os cinco destinos por teclado, imagens carregadas e distintas, alinhamento, dimensões, ausência de deslocamento no carregamento e dois cenários de falha. Capturas e resultados em `outputs/investment-context-20261023/`; síntese, fontes/prompts e compilação em `public-portal-context-images.json`. Referências acrescentadas às linhas existentes `MASTER-efd550fd-0104` e `MASTER-55050f60-0001`, sem encerrar os respectivos critérios mais amplos.
+
+Revisão expressa da Tempo de 23/10/2026: título da secção no vermelho da identidade existente (`#ed1c24`) e cartões mais compactos. Removidas as alturas mínimas de 56 e 72 px do título/descrição; reduzidos o preenchimento de 20 para 16 px, o intervalo de 8 para 6 px e as entrelinhas. As alturas passam a acompanhar o conteúdo, com alinhamento por linha da grelha, conservando imagens, textos e destinos. A reserva das dimensões das imagens mantém-se. Evidência desta revisão em `outputs/investment-context-compact-20261023/` e no campo `layoutRevision` do manifesto existente.
+
+## Sectores da home e catálogo completo — 23/10/2026
+
+Origem: pedido expresso da Tempo para adaptar a estrutura de “Áreas de Investimento” do projecto `D:/Projects/Tempo_Investidor/tempo-dashboard`, incluindo cartões, botão para mais sectores e respectiva página, e uniformizar a vermelho os títulos das secções da home. Aplicadas as orientações permanentes `AGENTS.md` de 12/10 e 22/10/2026: as decisões de produto são da Tempo; as escolhas técnicas abaixo não criam requisitos organizacionais.
+
+Análise prévia: a referência usa `components/investor-portal/homepage/homepage-sectors.tsx` e `pages/investor-portal/sectors/index.tsx`. Mostra cinco cartões com fotografia e título sobreposto, resumo, “Saiba mais” e ligação central arredondada para o catálogo. O V2 já dispunha de `/sectores`, fichas `/sectores/{slug}`, especialização Fintech e dados de `SectorOrganization`. Foram reutilizados esses contratos e percursos, sem importar Framer Motion, traduções ou rotas exclusivas da referência.
+
+Implementação: `components/public-sector-cards.tsx` partilha os cartões entre a home e o catálogo. A home mostra os primeiros cinco sectores, na ordem recebida da API, com “Ler mais” para a ficha existente e “Ver mais sectores” para `/sectores`. A página existente apresenta todos os sectores publicados, na mesma estrutura visual, e “Voltar ao início”. Mantêm-se nomes, descrições, contagens, valores zero, especializações e URLs canónicos recebidos. Descrições ausentes não são preenchidas com dados da referência. Fintech permanece ligado à ficha própria, sem âncoras HTML aninhadas.
+
+Foram inventariados os onze JPG disponíveis em `storage/app/public/investor-portal/sectors` na referência, copiados os originais para evidência e preparados derivados locais WebP 960×540/480×270 em `public/images/sectors/`. O mapeamento visual por slug é de apresentação e não altera a taxonomia. Para Imobiliário e sectores sem imagem específica usa-se a vista empresarial genérica disponível na referência; para Bens de Consumo e Franquias usa-se a imagem de actividade industrial. A variante genérica também serve como alternativa em caso de erro; se ambas falharem, o título e as ligações continuam visíveis num fundo neutro. Não se atribui aos ficheiros uma origem oficial, licença externa ou localização documental não comprovada.
+
+Os seis títulos de secção da home — contexto do investimento, sectores, Como Investir, oportunidades em destaque, documentos essenciais e apoio — usam `HOME_SECTION_HEADING` em `lib/portal-presentation.ts`: vermelho `#ed1c24`, 24 px, entrelinha de 32 px e peso 700. O cartão de Apoio passou a superfície clara para manter contraste com o título vermelho. O título principal animado do hero mantém a sua hierarquia própria. `PORTAL_MORE_LINK` centraliza o botão arredondado, contorno vermelho e estado de foco, seguindo a referência.
+
+Verificação: `tools/portal-home-sectors-qa.mjs` carrega os componentes reais com dez sectores sintéticos, descrições nulas e especialização Fintech, sem base de dados. Exercita seis larguras, prévia de cinco/cartálogo de dez, estilos dos seis títulos, percurso por teclado, dez fichas, Fintech, regresso à home, catálogo vazio e dois cenários de indisponibilidade de imagens. Capturas, inventário, hashes e resultados em `outputs/home-sectors-20261023/`; resumo persistente em `public-portal-sectors-validation.json`. Referências na matriz existente: `MASTER-efd550fd-0104` e `MASTER-9f5719c8-0077`. Esta adaptação não encerra critérios mais amplos nem altera dados, permissões, regras operacionais ou publicação noutro servidor.
+
+Pedido expresso da Tempo, 23/10/2026 — botão “Contactar Apoio ao Investidor”: em `layouts/portal-navigation.tsx`, a faixa de largura total foi substituída por um botão centrado, com largura ajustada ao texto, altura mínima de 44 px, preenchimento reduzido, sombra discreta e vermelho `#ed1c24`, conservando `/apoio` e o foco visível. Verificado a 320, 390 e 1440 px: cerca de 223×44 px, sem transbordo ou erros JavaScript. Evidência em `outputs/support-button-20261023/qa-results.json` e capturas; compilação local no mesmo directório. Ajuste de apresentação por decisão do proprietário, sem nova regra operacional nem alteração de dados.
+
+Revisão anterior de 23/10/2026, superada pela correcção de âmbito abaixo: o Codex interpretou o pedido de abreviação como aplicável à zona inferior inteira e alterou indevidamente o botão de apoio e o rodapé partilhado. Essa interpretação não foi uma decisão da Tempo. A revisão removeu o bloco interno, abreviou o botão para “Apoio” e recolheu contactos/ligações em “Informações” num rodapé claro; estas alterações fora do bloco indicado foram revertidas após a clarificação expressa do proprietário. O registo desta revisão é histórico e não descreve a apresentação actual.
+
+Evidência histórica da revisão superada: `outputs/footer-compact-20261023/qa-results.json`, capturas e `check.mjs`. Não constitui aceitação do âmbito pelo proprietário.
+
+Correcção expressa da Tempo, 23/10/2026: o pedido abrange exclusivamente o bloco “INVESTE Moçambique / Portal do Investidor — conheça as oportunidades… / Acesso à gestão”. Em `pages/PortalInvestidor.tsx`, esse bloco fica abreviado num ícone de acesso à gestão, com nome acessível e descrição “Acesso à gestão”, destino `/acesso-gestao`, área de interacção de 44 px e fundo branco, sem o título e parágrafo anteriores. O botão de apoio foi restaurado exactamente à apresentação anterior à abreviação: “Contactar Apoio ao Investidor”, compacto, vermelho e sem ícone. `components/tempo-footer.tsx` e os estilos `.tempo-footer` foram integralmente restaurados ao estado anterior, incluindo contactos e ligações visíveis e o fundo original do rodapé geral. Não se altera autenticação nem dados. Esta correcção substitui a interpretação indevida acima e mantém as restantes alterações previamente pedidas.
+
+Evidência da correcção: `outputs/footer-scope-correction-20261023/check.mjs`, `qa-results.json`, capturas e `build-local.log`; componentes reais com API sintética a 320, 390 e 1440 px, ícone de gestão focável, bloco específico claro sem parágrafo, botão de apoio completo/vermelho, rodapé geral restaurado, contactos e ligações legais visíveis, sem transbordo ou erros JavaScript. Lint dos componentes alterados e compilação local. Referência na linha existente `MASTER-efd550fd-0104`, sem encerramento do critério amplo nem alteração dos seus estados.
+
+Continuação expressa da Tempo, 23/10/2026: acrescentado o título visível “Acesso à gestão” ao lado do ícone nesse mesmo bloco, para tornar o destino compreensível. O acesso mantém-se compacto, vermelho e com fundo claro, conservando `/acesso-gestao`. Ajuste restrito a essa ligação; apoio e rodapé geral conservam a apresentação restaurada. Referência: `MASTER-efd550fd-0104` e a evidência da revisão anterior acima. Verificado a 320, 390 e 1440 px, sem transbordo ou erros JavaScript; lint e compilação aprovados. Evidência em `outputs/management-label-20261023/qa-results.json`, capturas e `build-local.log`. No pedido seguinte, a Tempo determinou o alinhamento desse acesso à esquerda; aplicado `justify-start` apenas no seu contentor.

docs/investmoz/public-portal-sectors-validation.json

@@ -0,0 +1,748 @@
+{
+  "date": "2026-10-23",
+  "decision": "Pedido expresso da Tempo: adaptar Áreas de Investimento do tempo-dashboard aos sectores da home e ao catálogo completo, copiar a estrutura dos botões e uniformizar a vermelho os títulos de secção da home.",
+  "reference": {
+    "project": "D:/Projects/Tempo_Investidor/tempo-dashboard",
+    "files": [
+      "resources/js/components/investor-portal/homepage/homepage-sectors.tsx",
+      "resources/js/pages/investor-portal/sectors/index.tsx"
+    ],
+    "structure": "Cinco cartões com fotografia, título sobreposto, resumo e acção de leitura; botão central arredondado/contorno vermelho para o catálogo."
+  },
+  "analysisAndPlan": "docs/investmoz/public-portal-sections.md#sectores-da-home-e-catálogo-completo--23102026",
+  "filesChanged": [
+    "resources/js/components/public-sector-cards.tsx",
+    "resources/js/lib/portal-presentation.ts",
+    "resources/js/components/investment-context-cards.tsx",
+    "resources/js/lib/portal-api.ts",
+    "resources/js/pages/PortalInvestidor.tsx",
+    "resources/js/pages/portal/services.tsx",
+    "tools/portal-home-sectors-qa.mjs",
+    "docs/investmoz/public-portal-sections.md",
+    "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv"
+  ],
+  "behaviour": {
+    "homePreview": 5,
+    "previewOrder": "Ordem recebida da API, sem novos filtros de publicação.",
+    "readMore": "Ler mais, para a URL recebida ou ficha existente /sectores/{slug}.",
+    "moreSectors": "Ver mais sectores, botão arredondado para /sectores.",
+    "catalogue": "Todos os sectores publicados devolvidos pelo cadastro existente; Voltar ao início para /.",
+    "specializations": "Fintech conservado como ligação própria; sem âncoras aninhadas.",
+    "countsAndDescriptions": "Preservados dados recebidos, incluindo zero e descrições ausentes; não importados textos ou registos do outro projecto.",
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+      {
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+        "weight": "700",
+        "color": "rgb(237, 28, 36)",
+        "lineHeight": "32px"
+      },
+      {
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+        "size": "24px",
+        "weight": "700",
+        "color": "rgb(237, 28, 36)",
+        "lineHeight": "32px"
+      },
+      {
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+        "color": "rgb(237, 28, 36)",
+        "lineHeight": "32px"
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+      {
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+          "width": 1440,
+          "homeSectors": 5,
+          "catalogueSectors": 10,
+          "homeColumns": 5,
+          "headings": [
+            {
+              "title": "Encontre o contexto do seu investimento",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Sectores de investimento",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Como Investir",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Oportunidades em destaque",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Documentos essenciais",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Apoio ao Investidor",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            }
+          ],
+          "status": "passed"
+        },
+        {
+          "width": 1920,
+          "homeSectors": 5,
+          "catalogueSectors": 10,
+          "homeColumns": 5,
+          "headings": [
+            {
+              "title": "Encontre o contexto do seu investimento",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Sectores de investimento",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Como Investir",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Oportunidades em destaque",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Documentos essenciais",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            },
+            {
+              "title": "Apoio ao Investidor",
+              "size": "24px",
+              "weight": "700",
+              "color": "rgb(237, 28, 36)",
+              "lineHeight": "32px"
+            }
+          ],
+          "status": "passed"
+        },
+        {
+          "fail": "primary",
+          "status": "passed"
+        },
+        {
+          "fail": "all",
+          "status": "passed"
+        },
+        {
+          "emptyCatalogue": true,
+          "status": "passed"
+        }
+      ],
+      "errors": [],
+      "navigation": [
+        "/sectores",
+        "/sectores",
+        "/sectores",
+        "/sectores",
+        "/sectores",
+        "/sectores/agronegocio",
+        "/sectores",
+        "/sectores/turismo",
+        "/sectores",
+        "/sectores/infraestruturas",
+        "/sectores",
+        "/sectores/economia-azul",
+        "/sectores",
+        "/sectores/mercado-financeiro",
+        "/sectores",
+        "/sectores/mineracao",
+        "/sectores",
+        "/sectores/energia-especifica",
+        "/sectores",
+        "/sectores/imobiliario",
+        "/sectores",
+        "/sectores/bens-de-consumo-e-franquias",
+        "/sectores",
+        "/sectores/tecnologias-de-informacao",
+        "/sectores",
+        "/sectores/mercado-financeiro/fintech",
+        "/sectores",
+        "/",
+        "/sectores",
+        "/sectores"
+      ],
+      "databaseAccess": false
+    },
+    "script": "tools/portal-home-sectors-qa.mjs",
+    "screenshots": [
+      "outputs/home-sectors-20261023/catalogue-1024.png",
+      "outputs/home-sectors-20261023/catalogue-1440.png",
+      "outputs/home-sectors-20261023/catalogue-1920.png",
+      "outputs/home-sectors-20261023/catalogue-320.png",
+      "outputs/home-sectors-20261023/catalogue-390.png",
+      "outputs/home-sectors-20261023/catalogue-768.png",
+      "outputs/home-sectors-20261023/fallback-all.png",
+      "outputs/home-sectors-20261023/fallback-primary.png",
+      "outputs/home-sectors-20261023/home-sectors-1024.png",
+      "outputs/home-sectors-20261023/home-sectors-1440.png",
+      "outputs/home-sectors-20261023/home-sectors-1920.png",
+      "outputs/home-sectors-20261023/home-sectors-320.png",
+      "outputs/home-sectors-20261023/home-sectors-390.png",
+      "outputs/home-sectors-20261023/home-sectors-768.png",
+      "outputs/home-sectors-20261023/homepage-1440.png"
+    ],
+    "existingFrontendTests": {
+      "command": "node --test tests/frontend/portal-api.test.mjs tests/frontend/portal-navigation.test.mjs",
+      "passed": 20
+    },
+    "types": {
+      "command": "npm run types:check",
+      "exitCode": 0
+    },
+    "lint": {
+      "exitCode": 0
+    },
+    "build": {
+      "command": "npm run build",
+      "exitCode": 0,
+      "assets": {
+        "resources/js/pages/PortalInvestidor.tsx": "assets/PortalInvestidor-Q1OJxvfZ.js",
+        "resources/js/pages/portal/services.tsx": "assets/services-DiuG4Zkv.js"
+      },
+      "log": "outputs/home-sectors-20261023/build-local.log"
+    }
+  },
+  "scope": {
+    "appliedLocally": true,
+    "databaseChanged": false,
+    "migrationsRun": false,
+    "businessRulesChanged": false,
+    "routesChanged": false,
+    "sourceProjectChanged": false,
+    "newDependencies": false,
+    "externalDeployment": false
+  },
+  "limits": "Interface e navegação exercitadas com API e páginas públicas em fixtures; não equivale a demonstração integral dos workflows operacionais ou de critérios mais amplos da matriz.",
+  "matrixReferences": [
+    "MASTER-efd550fd-0104",
+    "MASTER-9f5719c8-0077"
+  ]
+}

docs/investmoz/public-portal-steps-images.json

@@ -0,0 +1,406 @@
+{
+  "date": "2026-10-23",
+  "decision": "Pedido expresso da Tempo: analisar e acrescentar imagens adequadas exclusivamente aos três cartões de Como Investir.",
+  "analysisAndPlan": "docs/investmoz/public-portal-sections.md#fotografias-nas-etapas-de-como-investir--23102026",
+  "source": {
+    "type": "Fotografias ilustrativas geradas por IA, sem atribuição a pessoas, instituições, locais ou projectos reais.",
+    "tool": "image_gen, modo integrado",
+    "skill": "C:/Users/jorge/.codex/skills/.system/imagegen/SKILL.md",
+    "externalPhotographsUsed": false
+  },
+  "images": [
+    {
+      "key": "explorar",
+      "prompt": "Use case: photorealistic-natural. Asset for a small navigation card on a Mozambique investor portal. Create one individual photorealistic editorial photograph, horizontal 16:9, professional restrained style, natural soft daylight, realistic skin and materials, neutral colors, documentary composition readable at 350px wide. Illustration of a plausible setting, no identifiable named project or official building. No text, lettering, logos, watermarks, flags, maps, diagrams, graphic overlays, montage, or advertisement styling. Keep main subject inside the central 80% for responsive crop. Stage 1 EXPLORE opportunities, sector and territory: two Mozambican business professionals, a woman and man in smart casual clothing, standing outdoors by a quiet access road at a modest business park, naturally discussing a tablet held by the woman. Generic unbranded low warehouse buildings and green productive land visible in background, credible southern African environment. Eye-level medium-wide candid composition, both people three-quarter view, looking at tablet and surroundings rather than camera. Business evaluation and discovery, no construction work or hard hats.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-42eb9338-4350-40bf-9098-858c12994189.png",
+      "original": "outputs/investment-steps-20261023/originals/explorar.png",
+      "originalSha256": "a3c4ec1a0d2deaf87e0c8e765616c74ab70067eade9a862effce9e6befbbccb6",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-steps/explorar.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 52266,
+          "sha256": "c3e151ae649ce3cb66f5babc39978fa5803d320cacc95a27e798db4ec2d45a4c"
+        },
+        {
+          "file": "public/images/investment-steps/explorar-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 19312,
+          "sha256": "d3f383d9a58b23fada37472ea853f985aca8c3146123747d777b27704d32c7e0"
+        },
+        {
+          "file": "public/images/investment-steps/explorar-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 5300,
+          "sha256": "ba12ac4d2e81ac8a2c2e681667ccb08a3abfdba24de39e6e942d6378b700f2a9"
+        }
+      ]
+    },
+    {
+      "key": "preparar",
+      "prompt": "Use case: photorealistic-natural. Asset for a small navigation card on a Mozambique investor portal. Create one individual photorealistic editorial photograph, horizontal 16:9, professional restrained style, natural soft daylight, realistic skin and materials, neutral colors, documentary composition readable at 350px wide. Illustration of a plausible setting, no identifiable named project or official building. No text, lettering, logos, watermarks, flags, maps, diagrams, graphic overlays, montage, or advertisement styling. Keep main subject inside the central 80% for responsive crop. Stage 2 PREPARE investment and organize documents: a Mozambican woman entrepreneur and a male business adviser seated at a light wood office desk, calmly reviewing and sorting a small tidy set of document folders and loose sheets beside a closed laptop. One points to a page while the other organizes a folder. No visible readable writing or personal data; papers at an angle. Bright modest professional meeting room, view from slightly above table height, hands and folders clear in foreground, natural candid interaction, realistic anatomy.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-5f07618a-1e86-42d9-aaf8-3acd0abf2164.png",
+      "original": "outputs/investment-steps-20261023/originals/preparar.png",
+      "originalSha256": "679a6875bb3ec79a9b71c27c9d785334376746be2bb305f461db9e19b0a0b7ea",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-steps/preparar.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 57942,
+          "sha256": "6de28042d3abce238a3680fb878779682f3672c3feb97b7e42b72e9a0a0ffbac"
+        },
+        {
+          "file": "public/images/investment-steps/preparar-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 19950,
+          "sha256": "671ba0fc207f85833b91027d3f6dad91599e95702cfea439e558906f92a2bfac"
+        },
+        {
+          "file": "public/images/investment-steps/preparar-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 6008,
+          "sha256": "645b34cd60b31fdc8e6586dedb71061c08add9ff985ce90909333b0bd1e0aa3e"
+        }
+      ]
+    },
+    {
+      "key": "acompanhar",
+      "prompt": "Use case: photorealistic-natural. Asset for a small navigation card on a Mozambique investor portal. Create one individual photorealistic editorial photograph, horizontal 16:9, professional restrained style, natural soft daylight, realistic skin and materials, neutral colors, documentary composition readable at 350px wide. Illustration of a plausible setting, no identifiable named project or official building. No text, lettering, logos, watermarks, flags, maps, diagrams, graphic overlays, montage, or advertisement styling. Keep main subject inside the central 80% for responsive crop. Stage 3 FOLLOW UP submitted request and protocol: a Mozambican male entrepreneur seated at a tidy desk using a laptop to check an online application, one hand naturally on trackpad, a small closed document folder nearby. Three-quarter side view showing focused face and laptop, warm daylight from side window, modest contemporary office with soft greenery out of focus. Laptop screen is oblique and softly out of focus with only indistinct neutral interface rows, no readable text, official seal, logo or invented dashboard details. Convey calm digital self-service and progress checking, not a call centre or signing documents.",
+      "source": "C:\\Users\\jorge\\.codex\\generated_images\\01a167bd-3f26-71a0-8ec3-3f17519d2bfd\\exec-f896c5f8-19a0-49b0-af8e-0d12bfe4c7aa.png",
+      "original": "outputs/investment-steps-20261023/originals/acompanhar.png",
+      "originalSha256": "17d453445f2afb4c7641909950d2ecfb8276c433a4e28eeee94d0a57d1bdad46",
+      "originalDimensions": {
+        "width": 1672,
+        "height": 941
+      },
+      "derivatives": [
+        {
+          "file": "public/images/investment-steps/acompanhar.webp",
+          "width": 960,
+          "height": 540,
+          "bytes": 43722,
+          "sha256": "fe764c8161de36ee597f856face5341260670d1a28ab482bd01a0f5120ad0588"
+        },
+        {
+          "file": "public/images/investment-steps/acompanhar-480.webp",
+          "width": 480,
+          "height": 270,
+          "bytes": 16176,
+          "sha256": "79ceaecb0ef23c6729e43d04b7e91493d6784ea9f658d540dda3550702dc3623"
+        },
+        {
+          "file": "public/images/investment-steps/acompanhar-fallback.webp",
+          "width": 240,
+          "height": 135,
+          "bytes": 5298,
+          "sha256": "cd4530cfef4f19f23f640ceae59cfd73d0ee269643118b458f2a4748f5845fc6"
+        }
+      ]
+    }
+  ],
+  "cards": [
+    {
+      "title": "1. Explorar",
+      "description": "Identifique o sector, território e oportunidade.",
+      "href": "/oportunidades",
+      "image": "explorar"
+    },
+    {
+      "title": "2. Preparar",
+      "description": "Conheça o percurso e organize os documentos.",
+      "href": "/como-investir",
+      "image": "preparar"
+    },
+    {
+      "title": "3. Acompanhar",
+      "description": "Envie o pedido e acompanhe o protocolo.",
+      "href": "/balcao-virtual",
+      "image": "acompanhar"
+    }
+  ],
+  "presentation": {
+    "component": "resources/js/components/investment-steps.tsx",
+    "homeIntegration": "resources/js/pages/PortalInvestidor.tsx",
+    "aspectRatio": "16:9",
+    "responsiveImages": [
+      960,
+      480
+    ],
+    "fallback": "Variante própria de 240 px; se também falhar, espaço reservado com descrição acessível e Imagem indisponível.",
+    "columns": "Uma coluna abaixo de 768 px, três a partir de 768 px.",
+    "compactText": "16 px de preenchimento, sem altura mínima de texto.",
+    "accessibility": "Alt em português, nomes e descrições das âncoras, foco visível, dimensões reservadas e loading lazy.",
+    "headings": "Título vermelho partilhado da home preservado."
+  },
+  "verification": {
+    "browser": {
+      "results": [
+        {
+          "width": 320,
+          "dpr": 1,
+          "fail": "none",
+          "columns": 1,
+          "photos": [
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+              "ratio": 1.7820512820512822
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+              "alt": "Empreendedora e consultor analisam documentos e organizam pastas numa reunião de preparação.",
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+              "src": "http://127.0.0.1:5174/images/investment-steps/acompanhar-480.webp",
+              "alt": "Empreendedor consulta um pedido no computador portátil numa secretária de escritório.",
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+          "layoutShift": false,
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+        {
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+          ],
+          "layoutShift": false,
+          "overflow": false
+        },
+        {
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+          "dpr": 2,
+          "fail": "primary",
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+            {
+              "src": "http://127.0.0.1:5174/images/investment-steps/preparar-fallback.webp",
+              "alt": "Empreendedora e consultor analisam documentos e organizam pastas numa reunião de preparação.",
+              "lazy": "lazy",
+              "ratio": 1.7755102040816326
+            },
+            {
+              "src": "http://127.0.0.1:5174/images/investment-steps/acompanhar-fallback.webp",
+              "alt": "Empreendedor consulta um pedido no computador portátil numa secretária de escritório.",
+              "lazy": "lazy",
+              "ratio": 1.7755102040816326
+            }
+          ],
+          "layoutShift": false,
+          "overflow": false
+        },
+        {
+          "width": 390,
+          "dpr": 2,
+          "fail": "all",
+          "columns": 1,
+          "photos": [],
+          "layoutShift": false,
+          "overflow": false
+        }
+      ],
+      "errors": [],
+      "navigation": [
+        "/oportunidades",
+        "/como-investir",
+        "/balcao-virtual"
+      ],
+      "databaseAccess": false
+    },
+    "script": "outputs/investment-steps-20261023/check.mjs",
+    "screenshots": [
+      "outputs/investment-steps-20261023/cards-1024-none.png",
+      "outputs/investment-steps-20261023/cards-1440-none.png",
+      "outputs/investment-steps-20261023/cards-1920-none.png",
+      "outputs/investment-steps-20261023/cards-320-none.png",
+      "outputs/investment-steps-20261023/cards-390-all.png",
+      "outputs/investment-steps-20261023/cards-390-none.png",
+      "outputs/investment-steps-20261023/cards-390-primary.png",
+      "outputs/investment-steps-20261023/cards-768-none.png"
+    ],
+    "lint": {
+      "exitCode": 0
+    },
+    "types": {
+      "command": "npm run types:check",
+      "exitCode": 0,
+      "log": "outputs/investment-steps-20261023/types.log"
+    },
+    "build": {
+      "command": "npm run build",
+      "exitCode": 0,
+      "homeAsset": "assets/PortalInvestidor-C1QTZ3-t.js",
+      "log": "outputs/investment-steps-20261023/build-local.log"
+    }
+  },
+  "scope": {
+    "appliedLocally": true,
+    "otherSectionsChanged": false,
+    "supportAndFooterChanged": false,
+    "databaseAccess": false,
+    "businessRulesChanged": false,
+    "routesChanged": false,
+    "newDependencies": false,
+    "externalDeployment": false
+  },
+  "matrixReferences": [
+    "MASTER-efd550fd-0104"
+  ],
+  "limits": "Componentes reais com API sintética e destinos interceptados para verificar a navegação; não demonstra os workflows operacionais completos nem encerra o critério mais amplo da matriz."
+}

docs/investmoz/simulations/data-contracts.md

@@ -74,3 +74,30 @@ Novas execucoes identificam-se como `portal-arithmetic-v1`, para nao sugerir que
 
 - Snapshot `business-plan-v17`: adds `openingPayablesInstallments`, an optional schedule with month and percent of the original opening payable balance. Declared percentages sum to at most 100%; cent rounding is capped at the unpaid balance. Scheduled settlements reduce cash and opening payables, not profit or period expenses. Any unpaid amount remains a closing payable; an absent schedule assumes no settlement and leaves the full opening amount outstanding. Snapshots v1-v16 remain readable with an empty schedule; explicit resave produces v17.
 - Execuções API concluídas só são aceites pelo consumidor se `result_snapshot` for um envelope `contract_version: 1` válido (incluindo consistência entre `result.value` e `indicative_total`) ou um snapshot legado legível com montante decimal. Estados concluídos sem snapshot, com snapshot malformado ou com versão v1 inválida são rejeitados na fronteira da API; estados não concluídos podem manter snapshot ausente/nulo. Snapshots históricos legíveis continuam compatíveis.
+
+
+## IRPC normal — conferência anual opcional, versão de cálculo 2
+
+O envelope de livros mantém `version:1`; `irpcNormal[opportunity]` aceita `profit` opcional (`version:1`, `completenessReference`, `lines`, `topics`). As linhas mantêm o código/origem financeira, estado `known|absent|''` e referência; os tópicos conservam separadamente estado, montante original e referência. `known` com montante zero não se torna `absent`; `''` não se torna zero. Tópicos de valor conhecido não zero sem regra implementada não são aplicados. Uma ausência incompatível com a origem ou com montante preenchido mantém pendência.
+
+Sem `profit`, o cálculo/leitor/histórico `IRPC-normal-adjustments/1` mantém significado e chave anterior. Com conferência adicional, `IRPC-normal-adjustments/2` acrescenta `model.profit` congelado e pode produzir `taxableProfit` racional com sinal. `taxableBase` e `tax` continuam nulos. O cálculo só fecha no recorte anual/residente/MZN documentado, sujeito-exercício completo, receitas/custos ordinários qualificados, acréscimos resolvidos e demais efeitos expressamente ausentes ou zero conhecidos. A origem continua `projected`; não é demonstração contabilística nem confirmação AT. Depreciação positiva e juros financeiros remanescentes exigem tratamento próprio.
+
+O fingerprint inclui os novos factos apenas quando presentes; alterações do plano ou da conferência desactualizam o resultado sem eliminar histórico. Os demais livros permanecem intactos no snapshot. Gravação e recuperação usam a API privada existente com ETag/If-Match; sem novo endpoint, schema, permissões ou activação de parâmetros. Matéria colectável/colecta/créditos anuais e M20/M22 não são inferidos de um lucro conhecido.
+
+
+## IRPC normal — matéria colectável opcional, versão de cálculo3
+
+O envelope de livros e entradas mantém `version:1`; `irpcNormal[opportunity].base` é opcional e versionado1. Conserva NUIT/suporte,método,situação/completude das perdas,manutenção da actividade,linhas anuais de perdas e estado/montante/referência dos benefícios à base. Os montantes apurados,utilizados anteriormente e propostos são stringsMZN,não negativos,até dois decimais;campos ausentes não recebem zero. Um saldo por sujeito/exercício;sem fusão de livros ou origens.
+
+Sem `base`,as versões1/2 mantêm chaves e significado. Com `base`,`IRPC-normal-adjustments/3` acrescenta modelo congelado de elegibilidade/propostas/deduções/saldos e pode produzir `taxableBase` racional no recorte documentado;`tax` permanece nulo. O fingerprint inclui apenas as novas entradas quando presentes. Repetir cálculo não altera `previouslyUsed`;`remaining` é saldo aritmético desta simulação,não reporte/consumo oficial. Uma edição preserva os resultados anteriores no histórico e exige novo cálculo antes de exportar.
+
+Estado conhecido zero,ausência suportada e informação em falta permanecem distintos. Benefício positivo,perda transmitida ou saldo/regime não correspondido não se convertem em dedução livre. Dados e resultado usam a APIprivada existente/ETag,sem schema,endpoints,permissões ou parâmetros novos. A matéria colectável simulada não é colecta nem imposto a pagar.
+
+
+## IRPC normal — colecta opcional, versão de cálculo4
+
+O envelope e o livro mantêm `version:1`; `irpcNormal[opportunity].assessment` opcional guarda `version:1`, `treatment:''|general_61_1|other` e referência do enquadramento. Sem esta entrada,versões/chaves1–3 mantêm o significado anterior. Com ela,o cálculo `IRPC-normal-adjustments/4` acrescenta modelo congelado `assessment` e `colecta` racional,sem reutilizar o campo legado `tax` como colecta ou saldo final.
+
+A colecta corresponde à matéria colectável actual×32/100 no recorte2026/MZN/residente geral,após classificação e suporte expressos. O modelo identifica taxa32,art61(1),versão da regra e período anual. Informação em falta,período fora do recorte,moeda/âmbito distintos ou caso especial mantêm colecta nula;zero exige base conhecida zero. A fracção racional é conservada exactamente;`centExact:false` não autoriza arredondamento fiscal nem transcrição oficial.
+
+`assessment.finalBalance` é sempre `scope:L8,status:not_calculated,payable:null,recoverable:null` nesta versão. Retenções,pagamentos e créditos anuais não entram na fórmula da colecta nem são subtraídos automaticamente. UI,HTML e dossier apresentam lucro tributável→matéria colectável→colecta→saldo final com esse limite. APIprivada/ETag existente conserva todo o snapshot e histórico,sem novos endpoints,schema,permissões ou migração dos resultados anteriores.

docs/investmoz/simulations/irpc-interest-cer-clarifications-20261025.json

@@ -0,0 +1,25 @@
+{
+  "status": "prepared_for_Git_delivery_not_installed",
+  "installed": "5fa64bc0",
+  "previous_QA": "acf8ec3c",
+  "date": "2026-10-25",
+  "scope": "Existing AUD-SIM-INT02 only; J1-J5 and C1-C5 each with example in existing matrix/manual; not sent to AT",
+  "presentation": "Automatic interest is a simulation with supplied assumptions, not fiscally confirmed. Entered CER is not validated by official catalogue. Fictional999/998 and10% remain fictional.",
+  "pending": "Exact annual rate/source/validity, day basis, rounding, on-account not-withheld/mora; official CER by nature/digital-special and official transcription of mixed rates/codes.",
+  "verification": {
+    "new_delta_tests": 13,
+    "typescript": "passed",
+    "QA_build": "passed exit0",
+    "accepted_API_UI_L3_ISPC_FX": "reused; no new round",
+    "protected_runtime": 31
+  },
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+    "resources/js/lib/irpc-interest.ts": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd",
+    "resources/js/lib/irpc-mrfta.ts": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c",
+    "resources/js/lib/irpc-mrfta-cases.ts": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862",
+    "resources/js/components/simulation-irpc-mrfta.tsx": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+  },
+  "previous_receipt": "irpc-interest-cer-qa-20261025.json remains historical proof for acf8ec3c; current presentation hashes in this receipt",
+  "schema_API_permissions_originals_changed": false,
+  "L5_complete": false
+}

docs/investmoz/simulations/irpc-interest-cer-delivery-20261025.json

@@ -0,0 +1,579 @@
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+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
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+  "operational_delta": {
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+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
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+              "ip_address",
+              "user_agent",
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+          }
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+      }
+    },
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+    "restore_network": "none"
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+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Simulação pelos pressupostos introduzidos, sem confirmação fiscal dos juros.": [
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+      ],
+      "Códigos provisórios ou de simulação não são correspondências oficiais.": [
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+      ],
+      "Casos de trabalho separados por período, rubrica, taxa e CER": [
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Não são juros calculados pelo portal.": [
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+      ],
+      "Dispensa de retenção": [
+        "assets/project-dossier-CxbkzdT3.js",
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+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-xTyGW6qB.js"
+      ]
+    },
+    "assets": [
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+        "coverage_start": "2026-01-01",
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+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 30.04s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 872",
+    "# pass 872",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "limitations": "Simulation with explicit supplied parameters is not fiscal confirmation of interest; provisional CER not official correspondence. Ten exact AT questions J1-J5/C1-C5 retained in existing matrix. L5 operational within demonstrated scope,not fully completed.",
+  "L5_complete": false,
+  "next": "L6 normal IRPC:adjustments to financial result;no repeated L5 source research without new information",
+  "proof_files": {
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+    "installed-public.txt": "da646d8f4adfc9f6314bd5201675ea35c7bf9d247a15612bbcb0370dda1672c2",
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+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
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+    "status3.txt": "998b40a5ebef08ac85ee0cdf80a8f8b07da159565f0f7a62e8c02613d9859c8d",
+    "status4.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
+    "status5.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
+    "status6.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
+    "status7.txt": "1248021d6ed7f0651a4d19b0d9985eb19cb285cb73927ed6c02a3e195881aabc"
+  }
+}

docs/investmoz/simulations/irpc-interest-cer-qa-20261025.json

@@ -0,0 +1,391 @@
+{
+  "status": "QA_two_point_delta_demonstrated_not_installed",
+  "installed_baseline": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+  "branch": "codex/irpc-interest-cer-qa-20261025",
+  "scope_only": [
+    "juros automáticos por parâmetros documentados",
+    "separação CER/rubrica/taxa por casos de trabalho"
+  ],
+  "implemented": {
+    "juros": "Aritmética racional diária com taxa anual final/base anual/arredondamento/fontes/versão do caso;principal após entregas parciais,paragem no pagamento integral,contagem por anos quando documentada,versão própria apenas da nova aritmética. Definitiva e por conta efectivamente retida neste recorte.",
+    "CER_rubricas": "Chaves estáveis por período/rubrica/taxa/CER;origens,documentos e referências conservados;fichaHTML por caso,mantendo pendências do período e sem declarar anexo/declaração autónoma.",
+    "compatibility": "Campos adicionais;modo legado preservado. Leitor5fa64bc0 conserva o payload exacto e o cálculo fiscal actual;novo resultado de juros é histórico nessa versão,sem recálculo."
+  },
+  "not_claimed": [
+    "Taxa fiscal2026 global cadastrada/activada ou substituição automática daMAIBOR",
+    "Convenção fiscal de base anual/arredondamento inferida sem fonte do caso",
+    "Juros de mora ou regra completa de imposto por conta não retido",
+    "CatálogoCER integral e novas correspondências oficiais digitais/especiais",
+    "Autorização para fundir taxas/CER ou criar declarações/anexos oficiais",
+    "Instalação deste novo incremento ou conclusão deL5"
+  ],
+  "remaining_only_two_points": {
+    "juros": "Ligar parâmetro/fonte fiscal aplicáveis2026 e as convenções documentadas do caso;regra de mora e retenção por conta não efectuada continuam separadas. Sem perfil completo,a aritmética fica indeterminada;não reutilizar taxa de exemplo.",
+    "CER_rubricas": "Obter/corresponder os códigos/rubricas ainda pendentes e a transposição oficial de múltiplas taxas/CER;as fichas separam trabalho,mas não resolvem o catálogo ou o procedimento oficial."
+  },
+  "verification": {
+    "new_frontend": "13 tests passed;no old functional suites manually repeated",
+    "types": "tsc --noEmit exit0",
+    "build": "complete QA build exit0",
+    "private_api": "1test/19assertions;DatabaseTransactions rollback;loopback55441/simulator_fiscal_delta_20261021_test",
+    "dossier": "generated from actual API recovery;parameters/day segments/report preserved",
+    "UI": {
+      "documentedParameterCalculation": true,
+      "fictionalRateExplicit": true,
+      "missingRateIndeterminate": true,
+      "principalPreserved": true,
+      "localSaveRecovery": true,
+      "caseDownload": true,
+      "notOfficialDeclaration": true,
+      "differentRatesCodesSeparated": true,
+      "periodTotalIndeterminate": true,
+      "privateApi": "IrpcInterestCerDraftTest,separate",
+      "errors": []
+    },
+    "installed_reader_new_payload": {
+      "readerRevision": "5fa64bc0",
+      "readNewPayload": true,
+      "taxResultCurrent": true,
+      "newPreparationHistorical": true,
+      "roundTripExact": true,
+      "oldCalculationsReexecuted": false
+    },
+    "accepted_proofs": "Existing5fa64bc0,L3,ISPC,FX proofs reused;onlynewdelta andnew-payload-reader compatibility checked"
+  },
+  "examples": "Annual10%,365days,rounding conventions andCER999/998 are explicitly fictional QA parameters/codes,not official2026 fiscal data. Principal7300,paid3650,interest15 on5+5days,total3665 in onecase;20%/10%withholding and999/998 separate cases keepperiodtotalindeterminate.",
+  "runtime_delta": [
+    {
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+      "sha256_LF": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256_LF": "65133d0005051e0e5c9fbc8346478cca5198717e283e153094132a16d384a620"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "c3132e6c1cdecff6a2d6d369ef5d8118aa6d58b59bca51516a1a3e0cb42f058e"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "27a93e14eecfb002fe2f264e1854ec5bf852997535d61db1a8d3373a8e8470eb"
+    }
+  ],
+  "protected_runtime": [
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+    "AT_inventory": {
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+    "outputs/irpc-interest-cer/types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "outputs/irpc-interest-cer/ui-proof.json": "366a3aa989f40ea195b4d334bdc666d255ed88125eca9533a669eb0721e0267d",
+    "outputs/irpc-interest-cer/ui.png": "cac3bab6a576d5394b97d349903ead7ad12f3270a9c8a9f16ec2880822420d41",
+    "outputs/irpc-interest-cer/ui.txt": "98b34de11dd5b993510b997413d537320f291c447c6a1a9244817df99cc7cc72"
+  }
+}

docs/investmoz/simulations/irpc-juros-mrfta-qa-20261025.json

@@ -0,0 +1,360 @@
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+    "Rubric/base/rate/tax and reconciled payments reused from frozen IRPC result;separate suffered/dispensed/other-month rows",
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+    "Documented compensatory-interest assessment amount or zero only after full timely remittance with documented deadline",
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+    "Digital/e-money and unqualified special rubrics;MRFTA CER catalogue not supplied by this increment",
+    "Mixed rate/CER same official rubric remains separate pending correspondence",
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+    "review": "Official page expressly documentsdiscontinuedMAIBOR publication;MIMO/Prime not transported into fiscalrule",
+    "publication_import_activation": "Private source archive only;no library publication or fiscal activation;no scan claimed"
+  },
+  "source_mapping": [
+    "AT MRFTA19/39PDF1–2,visuallyreviewed;fields1–7,reserved8/9,singleperiod",
+    "Decreto9/2008 arts25/35 PDF6/8,p121/123;reusedacceptedofficialoriginal,notoldrevoked2002code"
+  ],
+  "implementation_choices": [
+    "Completeness and absence of other tax rubrics are recorded facts to avoid treating this context subtotal as the entire declaration;not new approvers or organizational permissions",
+    "Manual CER/assessment references record applicable documents;no generic legal authenticity revalidation"
+  ],
+  "active_changes": false,
+  "schema_migrations_configuration_permissions_changed": false,
+  "L5_integrally_completed": false,
+  "proofs": {
+    "outputs/irpc-mrfta/api.txt": "63e401f6422cdea294b4ae58bf1ff5c25e7c5dd87eccf81c249319bffbb06dd3",
+    "outputs/irpc-mrfta/AT-MRFTA-19-39.pdf1.png": "d0f4118a696ab940d2fd9a9cb792656dcba860b9b3a300c78334445d43d46a72",
+    "outputs/irpc-mrfta/AT-MRFTA-19-39.pdf2.png": "449ce541e08d886e7851e04c6b53ee44694d89508143da3c497d16db1a3f6a59",
+    "outputs/irpc-mrfta/build.txt": "ede4498073edeeadcbda9b1868b4be5574ad31a36d78664a1ebf8fb27ee89c86",
+    "outputs/irpc-mrfta/calculated.json": "b41a7dec0802a573d67f8e9b0ba42e54c4a20e935e844febd538752605d3446f",
+    "outputs/irpc-mrfta/Decreto-9-2008-BR16.pdf6.png": "ae8f0d02c2c01fafd1f390492ecf442defa094edd5612923c5f34b458f6c6392",
+    "outputs/irpc-mrfta/Decreto-9-2008-BR16.pdf8.png": "6097b3137f22a59c55cf1017643e0be4c0d6ba571e1d3c84331940988a4967b7",
+    "outputs/irpc-mrfta/dossier.html": "743a1960b2b70dfd4e5231f37bbf0799184f8f9d39c58c7569f66852ad1e3db5",
+    "outputs/irpc-mrfta/dossier.json": "864a2c9da690b086a2aa7c10ae18549d7d462f43a6f87826e6b1f57d8751e5c0",
+    "outputs/irpc-mrfta/dossier.txt": "a0473de355821758c4d320eea8e7af76a0d196a9cee652c71af723d6f69832f0",
+    "outputs/irpc-mrfta/frontend.txt": "707ef1a9c37fbeb53997027c1aff5c3a85c3358e40b3ed63512ddf93ded74b7a",
+    "outputs/irpc-mrfta/index.html": "6bb76e37ac20a73cb9ffcda14f1ac9db701aa01bc2ef2f62fc5adaaffb640ca8",
+    "outputs/irpc-mrfta/preparation.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/recovered.json": "f7ef8221ad1ffba237f683eb2333e4bde8b076e00a459c131f8c81c96c3048f5",
+    "outputs/irpc-mrfta/types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "outputs/irpc-mrfta/ui-export.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/ui-proof.json": "9d41f8a7f48e0a1f611bd0916e58e9dc6ffaa9760b281f056edbe2ccde115777",
+    "outputs/irpc-mrfta/ui.png": "ee9e6f5240d1f0b58569609bdb6c0c38a3cd11373db7b6ad0008b15fb229afad",
+    "outputs/irpc-mrfta/ui.txt": "59df712c7a7873532c4eab94fb582fd1e470803a5da1bfd68c884f8e8ad2386b"
+  }
+}

docs/investmoz/simulations/irpc-l5-grouped-qa-20261025.json

@@ -0,0 +1,193 @@
+{
+  "status": "QA_grouped_compatible_L5_prepared_not_installed",
+  "installed_baseline": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+  "previous_QA": "da0d8abb4775a7a68142f84129e312b86dadfe23",
+  "branch": "codex/irpc-l5-withholdings-qa-20261025",
+  "authorization": "Tempo:agrupar restantes enquadramentos compatíveis,reutilizar contrapartes/documentos/pagamentos e câmbio entregue;preparar entrega conjunta;manterportal5c/L3/ISPC;sem instalar este incremento.",
+  "implemented": [
+    "Firstda0d8abb scope preserved;MZN10%digital/nonresident resultscurrentandunchanged without forcedrecalculation.",
+    "Ordinary20% qualifiedroyalties/equipment/services/nonlistedcapital;rentstandard20%onaccount;residentroyalties20%onaccount;onlydependentdispensascaseslimited.",
+    "62(3):20%definitivelisteddebt/Treasuryinterestandbankliquidityswaps with exactnationalheadquarters/effectivemanagementfacts.",
+    "62(4):10%qualifiedtelecom/internationaltransport/connectedinstallation/aircraftmaintenancecharter/publicruralelectricity/maritimefishingcabotage/otherBMlistedsecurities;notgeneral10%.",
+    "Expiredagriculturalmeasures31/12/2025 not carriedto2026;source2022gapresolved.",
+    "ExistingFXselector/selectFx/fxSelectionKey/convertCents reused unchanged through IRPCadapter;originalcurrency/amount,bulletin,column,direction,date andhistory retained.",
+    "Foreignwithholdingproofcapacityconvertedonce;MZNallocations,sharedpaymentlimits andsourcechangeschecked;ATremittance/beneficiarypaymentnotconfused.",
+    "Private draft persistence/recovery/report/preparationexport;annualcredits/ATactsnotautomaticallygenerated."
+  ],
+  "new_source": {
+    "url": "https://www.cipmoz.org/wp-content/uploads/2023/financas/17F%29%20Lei%2029_2022%20Plano%20Economico%20Social%20Or%C3%A7amento%20do%20Estado%202023.pdf",
+    "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d",
+    "pages": 268,
+    "bytes": 17966640,
+    "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+    "citation": "BR252/I,30/12/2022,p2731/PDF1,Lei20/2022 arts1/2",
+    "read_scope": "Full268pages preserved/inventoried;first3pages textread;page1 visuallyreviewed;budgetpages not usedforwithholding",
+    "provenance": "Original officialBR hostedCIP;acceptance ofofficialsource preserved,no second authenticityvalidation",
+    "scan": "Not claimed performed;private source archive,not librarypublication/import"
+  },
+  "source_mapping_reused": [
+    "Lei34/2007,62(1)/67/68,PDF17–19",
+    "Lei19/2013,62(3/4),PDF2/p682(22),visuallyreviewed",
+    "Lei20/2022,62(1–5),PDF1/p2731,visuallyreviewed",
+    "Lei12/2025,62(5)/67(5/7),previouslyacceptedBR248/2025PDF19"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "f10d82f1bf353b1a92c37790b213fad9e769ed39139a99577747ee703be63b49"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "5cffcc26c72ed736e88386589710cf7929ec9bc25f78910648ba676fb1cf4b08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    }
+  ],
+  "additional_runtime_since_da0d8abb": [
+    "resources/js/lib/irpc-withholdings.ts",
+    "resources/js/components/simulation-irpc-withholdings.tsx",
+    "resources/js/lib/irpc-fx.ts"
+  ],
+  "existing_FX_files_unchanged": {
+    "resources/js/lib/iva-fx-selection.ts": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998",
+    "resources/js/components/simulation-fx-selection.tsx": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf",
+    "resources/js/lib/business-financial-plan.ts": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb",
+    "resources/js/lib/iva-currency-events.ts": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+  },
+  "previous_resources_unchanged_except_manifest": 438,
+  "old_original_PDFs_preserved": 26,
+  "total_source_original_PDFs": 27,
+  "previous_QA_proofs_reused": {
+    "new_frontend_distinct": 17,
+    "frontend": "frontend.txt:16pass;directed-cross-context.txt:1pass",
+    "API": "1test/23assertions;guardedloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;allpreviousL3/ISPCmapsidentical",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "Actualcomponent calculation/save/recover/report andexport;localfileharness distinguishedfromprivateAPI;reuse existingacquisition at373 demonstrated;UI proof reused for unchanged positive route after final shared-payment-key refinement;directed test proves only that delta",
+    "previous_functional_suites_repeated": false
+  },
+  "previous_QA_proof_hashes_reconciled": true,
+  "verification": {
+    "new_frontend_distinct": 19,
+    "frontend_proofs": [
+      "frontend.txt:17pass;listedcapitalcase superseded bydirectedcapital",
+      "directed-capital.txt:updatedcapitalcase+1newcasepass",
+      "directed-report.txt:3affectedreportcasespass",
+      "directed-fx-origin.txt:1newcasepass"
+    ],
+    "API": "1test/34assertions;loopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;acceptedhistory/oldmaps preserved",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "ActualexistingFXpreview/confirmationinsideIRPC,calculation/save/recover/report/export;localfileharness distinguishedfromprivateAPI",
+    "unaffected_old_functional_suites_repeated": false
+  },
+  "example": {
+    "foreign_royalty": "1000USD×64=64000MZN;20%=12800;ATreceipt5000MZN;balance7800MZN;FXdate20Oct vs costevent2Oct",
+    "special_telecom": "100000MZN;qualified62(4)a10%=10000;notdigital62(5)",
+    "resident_royalty": "50000MZN;20%=10000;onaccount,notannualcredit",
+    "foreign_withholding_proof": "100USDbase→6400MZN;tax1280;10USDproof→640MZN;difference640MZN"
+  },
+  "remaining_calculations_and_specific_mapping": [
+    {
+      "item": "Dispensas68 e casos residentes/EP dependentes",
+      "data_needed": "Titular/operação e condições de68(a/b/c/d/f/g),incluindo gestão de imóveis próprios/transparência,participações e tipos de juros;casos digitais residentes/EP confrontados com62(5)/68(d).",
+      "resolution": "Ramo específico por dispensa/factos;não bloquear royalties comuns,retenções definitivas ou especiais independentes."
+    },
+    {
+      "item": "Convenções/benefícios invocados",
+      "data_needed": "País/convenção/artigo,beneficiário,residência,condições/período e prova invocados",
+      "resolution": "Só esse caso fica indeterminado;sem taxa reduzida presumida."
+    },
+    {
+      "item": "Outros rendimentos/devedores/períodos",
+      "data_needed": "Artigo próprio para categorias fora dos ramos agrupados,via devedorIRPS,anos fora2026,EP de categorias especiais62(4)quando não cabe62(2)",
+      "resolution": "Não aplicar20%ou10%genéricos;avançar os casos compatíveis."
+    },
+    {
+      "item": "Juros,rectificações e arredondamento de entrega",
+      "data_needed": "Regra/taxa/base/período dejuros,declaração/guia anterior,documentos de correcção e regra de arredondamento legal da entrega se aplicável",
+      "resolution": "Aritmética exacta preservada;aproximação assinalada;sem zero dejuros ou crédito anual automático."
+    },
+    {
+      "item": "EntregaAT com comprovativo em moeda estrangeira",
+      "data_needed": "MontanteMZN efectivamente entregue no comprovativo;conversão do pagamento ao beneficiário não prova entregaIRPC",
+      "resolution": "Base e comprovativo de retenção sofrida já convertem pelo mecanismo entregue;esta limitação não reabre o câmbio geral."
+    }
+  ],
+  "external_formalities": [
+    {
+      "item": "MRFTA/CER e remissão67(7)",
+      "data_needed": "Correspondência concreta de rubricas/CER para novos casos;67(7)refere62(6),nova taxaestá62(5);manteroriginal",
+      "resolution": "Preparação/exportação disponível;sem adivinhar código,assinatura ou submissão."
+    },
+    {
+      "item": "ActosAT",
+      "data_needed": "Submissão,recepção,aceitação e eventuais comprovativos externos",
+      "resolution": "Externos;exportar não executa nem certifica esses actos."
+    }
+  ],
+  "currency_gap_previous": "Resolvedforbaseandforeignwithholdingproofbyexistingoperationalmechanism;no newselector ormeanformula. ATremittanceamount remainsactualdocumentedMZN.",
+  "new_organizational_restrictions": false,
+  "restriction_origin": "Tempoexpressedreuse;legalrates/conditionsfromacceptedBR;optionaltypedlinks/fingerprints aretechnicalchoices,notnewapprovers.",
+  "L3_ISPC": "Preserved;ISPCinterest/otherexcess/instructionsinexistingmatrix;IRPSstillonlypreviousdemonstratedcase;P001/P058nonblocking;P084/P085closed;statistics/AIdeferred.",
+  "L5_integrally_completed": false,
+  "IRPC_integrally_completed": false,
+  "IRPS_integrally_completed": false,
+  "schema_backend_config_dependency_changes": false,
+  "active_changes": false,
+  "execution_remaining": [
+    "Authenticatedfreshdestinationcomparison,backupandisolatedrestorebeforeinstallation.",
+    "FastforwarddeliverybyexistingGitprocessafterfreshguards;nevermergerootP001experimentalruntime.",
+    "Verifyinstalledruntime/compiledmarkers/persistentfiles/configuration/schema/permissions/dataunder equivalentidentity;reuseacceptedfunctionalproofs."
+  ],
+  "compiled_markers": {
+    "Calcular e guardar retenções IRPC": [
+      "assets/services-Es7_7t9u.js"
+    ],
+    "Base do rendimento/conversão por resolver:": [
+      "assets/project-dossier-DZQJzKcc.js"
+    ],
+    "Retenção liberatória20%62(3)a/b": [
+      "assets/project-dossier-DZQJzKcc.js"
+    ],
+    "Reutilizar selecção cambial": [
+      "assets/services-Es7_7t9u.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-Es7_7t9u.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-Es7_7t9u.js"
+    ]
+  },
+  "active_readonly_revision": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "branch": "main",
+    "built_at": "2026-10-25T16:24:27.707113+00:00",
+    "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+  },
+  "proof_hashes": {
+    "outputs/irpc-l5-grouped-20261025/preservation-before-tests.json": "ab8a892a14cd7cac916cbda51c1904eae87f3008d5f2e41d65494abb09e25dd8",
+    "outputs/irpc-l5-grouped-20261025/frontend.txt": "1939704865fc1f963adf4616837b615aeb5dfb7d5fa1567b8dc9d978bd39299a",
+    "outputs/irpc-l5-grouped-20261025/directed-capital.txt": "ba5dbd9d0047decb36e646f6152258552f0a36e34141b60070e0c36e41b4d610",
+    "outputs/irpc-l5-grouped-20261025/directed-report.txt": "2bc8ac7c9e5bfdfe18a59eb3e0eb7e2450c9ae0cb211efb4e07752851c5250a7",
+    "outputs/irpc-l5-grouped-20261025/directed-fx-origin.txt": "121c998e6d95820b8d6dda8fc09dc9d190416d3f64e5fc8dfed6df78dd18e523",
+    "outputs/irpc-l5-grouped-20261025/api.txt": "58365c069bb4c5d7bc91c24834575c19e1458049b73f5b42e9b1e543cd2b4944",
+    "outputs/irpc-l5-grouped-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/irpc-l5-grouped-20261025/build-final.txt": "db910282d69133fbdaee6c5d22b0397d377ed0b652072094be0a165884d97fba",
+    "outputs/irpc-l5-grouped-20261025/ui-fx-preview.txt": "a5ddc73db4cf9a8424ce0a8fcec9da55d8828f2cb13faf9f8715c0bcd6074523",
+    "outputs/irpc-l5-grouped-20261025/ui-report.txt": "0561e14566e4b9b4ab333c5c2a13b03f055c4ae413d3f9d211e663f2da38a7b5",
+    "outputs/irpc-l5-grouped-20261025/preparation.html": "c3c3e8df77e3f22e34e0cfbd2a8cc04a7d3cdc2e7080a0a70415f8f1c661818b",
+    "outputs/irpc-l5-grouped-20261025/active-baseline.json": "2f2d1a9d3e311f12099d2372d0c1a01eb5ff3918a39218c73b668dfbe51c66f8"
+  }
+}

docs/investmoz/simulations/irpc-l5-presentation-qa-20261025.json

@@ -0,0 +1,22 @@
+{
+  "status": "directed_presentation_delta_passed",
+  "base": "4d6f8282302c7646bd7350b8d67695d005feab9a",
+  "authorization": "Tempo:each calculation identifiesincomeclassification,rateanddefinitive/onaccountnature.",
+  "changed_runtime": "resources/js/lib/irpc-withholdings.ts",
+  "sha256_LF": "919a6b7427fcbf67976797358dde0d02a3aba1121bb827b17280b13c0ddc3bd4",
+  "arithmetic_input_persistence_logic_changed": false,
+  "verification": {
+    "presentation": "1newdirectedtest;all6savedcases showcategory/rate/nature inPortuguese;frozendataunchanged",
+    "affected_export": "1existingexportcase;obsoleteEnglishlabelassertionupdated",
+    "types": "exit0",
+    "build": "exit0"
+  },
+  "proof_hashes": {
+    "presentation.txt": "7b348f1e6d64ac0e5cab732175e69fa32154db504e7781c028ced14ec703aaf8",
+    "export-presentation.txt": "54ada0166f309a216fdbc294bcee98283392b09a2d20a6b2718f2584fb78a133",
+    "types.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "build.txt": "2291bfc0b02957632c92a3a39215c35931a469eba4548473db4de26135468eed"
+  },
+  "other_accepted_proofs": "Reused;no new calculationround.",
+  "active_changes": false
+}

docs/investmoz/simulations/irpc-l5-reliefs-delivery-20261025.json

@@ -0,0 +1,521 @@
+{
+  "status": "installed_scoped_IRPC_reliefs_delta_verified",
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+  "previous_installed": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+  "previous_release_preserved": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+  "authorization": "Tempo: disponibilizar entrega conjunta via Git,backup/restauro fresco e conferência do delta;preservar2b33a1c3,L3,ISPC,câmbio;L5 parcial.",
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-irpc-reliefs-delivery-20261025/backup",
+    "created_at": "2026-10-25T18:00:39Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "3dc0eeea326beff9a7780f3a11ef1ed23a58dbaab8382db975ddfb356d6206c8",
+    "files_sha256": "d0dc27540dd41131c0fbf923b15b05fefc81760d80bfb0bd8ce04bf80ec9eb50",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "3dc0eeea326beff9a7780f3a11ef1ed23a58dbaab8382db975ddfb356d6206c8",
+    "active_database_writes": 0
+  },
+  "preflight": {
+    "free_bytes": 6596661248,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
+      "commit": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+      "release": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5c0cb25cea7826811c389b55a64bcdf5e43b937f-32c4fd00",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+    "release_revision": {
+      "commit": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
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docs/investmoz/simulations/irpc-l5-reliefs-qa-20261025.json

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+  "active_verification": "No fresh live inspection claimed;2b33a1c3 remains last reported installation",
+  "schema_config_permissions_delta": false,
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+  "proofs": [
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+}

docs/investmoz/simulations/irpc-l5-withholdings-qa-20261025.json

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+      "url": "https://www.at.gov.mz/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIRPS%2FIRPS-IRPC%20MRFTA%20-%2019-39.pdf",
+      "pages": 2,
+      "sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b",
+      "path": "docs/investmoz/simulations/source-archive/AT-MRFTA-19-39.pdf",
+      "usage": "MRFTA p1–2 visually reviewed;consultation/preparation,not submission"
+    }
+  ],
+  "existing_2026_source": {
+    "path": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+    "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+    "citation": "Lei12/2025 PDF18–20;p2180(18–20);PDF19visually reviewed via identical text in received4pageexemplar;62(5),67(5/7)"
+  },
+  "excluded_legacy_sources": [
+    {
+      "file": "IRPColectivas.pdf",
+      "sha256": "06b1ac1310e973c2cc0406396177f9182922988b2ce4f95786f128c8310f907f",
+      "reason": "Decreto21/2002 revogadoLei34/2007 art3;consultation only,not2026calculation"
+    },
+    {
+      "file": "BR252-2022.pdf",
+      "sha256": "3339f1a11099466b01bf7b9024ff36266d056e6a914d1fa67f6b60f0e9f12f2b",
+      "reason": "Filename identifiesdate/issue butactual3rdsupplementDecree74/2022 tourism;notLei20/2022"
+    }
+  ],
+  "inventories_reused": [
+    "8143localaccessiblefiles",
+    "39ATforms and189ATlegislation:all inventoriedbeforeselection",
+    "existingModelosinventory andIRPC_IRPSM39structure;no new workbook formulas trusted"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "7a2f92695d5732c3c3525f70f23598bbfd9ab0346429e2997c9e07e324106eb5"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "e513e9ee9318d71fb4cc40b8b132e6bb5fc6cf88746061fff8c537cb5e88291a"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    }
+  ],
+  "existing_integrations_additions_only": {
+    "resources/js/components/simulation-form.tsx": 2,
+    "resources/js/lib/project-dossier.ts": 2
+  },
+  "unchanged_previous_resources": 438,
+  "previous_original_PDFs_preserved": 21,
+  "new_PDFs_preserved": 5,
+  "verification": {
+    "new_frontend_distinct": 17,
+    "frontend": "frontend.txt:16pass;directed-cross-context.txt:1pass",
+    "API": "1test/23assertions;guardedloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;allpreviousL3/ISPCmapsidentical",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "Actualcomponent calculation/save/recover/report andexport;localfileharness distinguishedfromprivateAPI;reuse existingacquisition at373 demonstrated;UI proof reused for unchanged positive route after final shared-payment-key refinement;directed test proves only that delta",
+    "previous_functional_suites_repeated": false
+  },
+  "examples": {
+    "retained": "base100000;10%;tax10000;remittance6000;outstanding4000;cost2026-10-02beforepayment2026-11-03=>period2026-10",
+    "suffered": "base20000;tax2000;documentedwithholding1500;difference500notannualcredit"
+  },
+  "remaining_calculations_and_mapping": [
+    {
+      "item": "Taxas normais e especiais dos demais rendimentos",
+      "needed": "Corresponder62(1–4)/67 por rendimento e período,com alterações20/2009,4/2012,19/2013 e20/2022. Ficheiro local BR252/2022 contém apenas3.ºsuplemento/Decreto74/2022,semLei20/2022;INM identifica esta na p2731. Texto exacto em falta não é revalidação de autenticidade.",
+      "resolution": "Implementar ramo dirigido após correspondência do texto aplicável;não usar2002 ou taxa genérica."
+    },
+    {
+      "item": "Residentes/EP e dispensa68",
+      "needed": "Corresponder62(5) novo com dispensas68,em especial68(d),titular/rendimento imputável aEP e factos de cada dispensa;sem confundir taxa com obrigação de reter.",
+      "resolution": "Ramo próprio por natureza/dispensa;sem presumirretenção10%ouzero."
+    },
+    {
+      "item": "Convenções/benefícios",
+      "needed": "Convenção invocada,artigo,residência,beneficiário,condições,período e documento aplicável",
+      "resolution": "Só o caso dependente permanece indeterminado;nenhuma taxa reduzida sem esses elementos."
+    },
+    {
+      "item": "Conversão cambial",
+      "needed": "Moeda,montante,data,taxa efonte aplicáveis à operação",
+      "resolution": "Conversão rastreável;sem taxa actual nem relabelagemMZN."
+    },
+    {
+      "item": "Juros/regularizações/guia agregada",
+      "needed": "Regra/taxa/base/período próprios;guias/declarações anteriores e pagamentos para substituições",
+      "resolution": "Não substituir juros porzero;preparação actual não é declaração rectificativa nem liquidação anualIRPC."
+    }
+  ],
+  "external_formalities": [
+    {
+      "item": "MRFTA19/39:rubricas eCER digitais/moeda electrónica",
+      "needed": "Correspondência da nova categoria62(5)a/b às rubricas/CERdo quadro7;remissão67(7)para62(6)existe no original,masnova taxa aparece62(5).",
+      "resolution": "Preservar divergência e original;não renumerar,adivinharCERou bloquear cálculo positivo independente."
+    },
+    {
+      "item": "GuiaM39 anterior eMRFTAactual",
+      "needed": "Manter exemplares;instruçõesMRFTAidentificamperíodoúnico e prazonominaldia20mêsseguinte àdedução;calendário/prorrogação eprocedimento2026específico nãoinferidos",
+      "resolution": "Mapa de preparação/exportação;sem preenchimentofinalCER,assinaturaouusodosserviços."
+    },
+    {
+      "item": "ActosAT",
+      "needed": "Submissão,recepção,aceitação eeventualcomprovativo externo",
+      "resolution": "Externos aoportal;exportar nãoexecuta nemcertifica estes actos."
+    }
+  ],
+  "preservation": "L3/ISPCbooks unchanged;131L1closures preserved;P001/P058nonblocking;P084/P085closed;statistics/AIdeferred. ISPCinterest/otherexcess/forminstructionsremaininexistingmatrix;IRPSlimitedpriorcase.",
+  "technical_choices": "Snapshotversion1 extension,exactfractions,source fingerprints andsharedpaymentdependencies areimplementationchoices;notnewTempoapprovals. ExistingIVApayments remainboundtoIVA;newIRPCproofregisteredonce/reusedwithoutoverallocation;noautomaticannualcredit.",
+  "schema_backend_configuration_dependency_changes": false,
+  "active_changes": false,
+  "proof_hashes": {
+    "outputs/irpc-l5-20261025/preservation-before-tests.json": "bd4ac1ee0e0d892b204f30baeed8842d00787d4b1f20656479e11ccafaca279f",
+    "outputs/irpc-l5-20261025/frontend.txt": "40bfc0c12fbf5b1f690a7a12570fbdc390f039b9ac845bab4bbddca622bbbcee",
+    "outputs/irpc-l5-20261025/directed-cross-context.txt": "5303e16fb702f8e022ac694965345d2388779af278844a7262d66bcbc630fd16",
+    "outputs/irpc-l5-20261025/api.txt": "f2ec740d0df65c8336abcbea48bf49eecb8bfcc1c70440ba7a8b27d24707d9f3",
+    "outputs/irpc-l5-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/irpc-l5-20261025/build-final.txt": "28b7601fefa8d992c9ff7dcf95465a84358381d073dc5f537e37d9a48ae36d9e",
+    "outputs/irpc-l5-20261025/ui-report.txt": "545f5fdaabd96e5dad996e6992e0721a8f39ed4dd473d769450ea35bbf39c311",
+    "outputs/irpc-l5-20261025/ui-reuse.txt": "26fc3ae1fbb7c6a5afbc1f57181e93566415bd17d418aceebe7f0d579f99c532",
+    "outputs/irpc-l5-20261025/preparation.html": "dce6700bffbffb9885f80c777ba0d85c61b5303778f6993dd3f9d70eee3d9fde",
+    "outputs/irpc-l5-20261025/active-baseline.json": "2f2d1a9d3e311f12099d2372d0c1a01eb5ff3918a39218c73b668dfbe51c66f8"
+  },
+  "compiled_markers": {
+    "Calcular e guardar retenções IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Exportar preparação IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Reutilizar contrapartes e documentos existentes": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-D_pyIjFg.js"
+    ]
+  },
+  "active_revision_readonly": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "branch": "main",
+    "built_at": "2026-10-25T16:24:27.707113+00:00",
+    "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+  },
+  "current_balance_followup": {
+    "receipt": "irpc-l5-grouped-qa-20261025.json",
+    "source2022_gap": "ResolvedbynewfullBR,p2731",
+    "currency_gap": "Resolvedthroughdeliveredmechanismforbaseandwithholdingproof",
+    "previous_proofs": "Preserved;originalscopeandhistorynotrevoked"
+  }
+}

docs/investmoz/simulations/irpc-l6-adjustments-qa-20261025.json

@@ -0,0 +1,359 @@
+{
+  "status": "L6_first_scoped_adjustments_QA_not_installed",
+  "installed_baseline": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+  "branch": "codex/irpc-l6-adjustments-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-qa-20261025",
+  "scope": "Projection from financial plan for resident general-regime subject,explicit12monthJan-Dec2026 mapping,MZN. First documented full addbacks36(1)c:noncontractual fines/charges and compensatory interest already included in accounting expense.",
+  "implemented": [
+    "reuse reconciled finance bridge;cash flows and loan principal excluded",
+    "per-document-line and expense-source traceability;positive cents,duplicate and source capacity guards",
+    "unknown case limits its own addition;partial result remains indeterminate if any adjustment unresolved",
+    "versioned separate opportunity book;save/recovery/history/stale source guards;installed L5 payload preserved",
+    "UI,partial HTML export and private recovered dossier reporting"
+  ],
+  "not_implemented": [
+    "full taxable profit or taxable base/tax",
+    "automatic expense classification or actual accounting statement import",
+    "other addbacks/deductions,patrimonial variations,depreciation/tax amortisation,losses and collection",
+    "M20/M22 official field mapping/submission,annual withholding credits",
+    "automatic reuse of L5 simulated interest as actual expense",
+    "nonresidentEP/specialregimes/othercurrency/years/shorterhorizons"
+  ],
+  "example": {
+    "origin": "synthetic projection",
+    "accounting_profit_before_tax": "6480.00 MZN",
+    "included_noncontractual_fine": "100.00 MZN",
+    "included_compensatory_interest": "20.00 MZN",
+    "partial_additions": "120.00 MZN",
+    "partial_adjusted_result": "6600.00 MZN",
+    "taxable_profit": null,
+    "taxable_base": null,
+    "tax": null,
+    "missing_reference_example": "Fine unsupported -> addition20 only;partial adjusted total indeterminate;principal financial result retained"
+  },
+  "verification": {
+    "frontend_new_tests": 7,
+    "private_API": "1test/19assertions,DatabaseTransactions rollback,isolatedloopback55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "pass",
+    "QA_build": "pass exit0",
+    "UI": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "report": true,
+      "missingInformationPartial": true,
+      "independentAdditionPreserved": true,
+      "download": true,
+      "privateApi": "IrpcNormalDraftTest separate",
+      "errors": []
+    },
+    "dossier": "generated from actual privateAPI recovered payload;contains6600",
+    "accepted_suites": "not repeated;reused",
+    "protected_runtime_files": 32,
+    "old_originals": 30
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "659e8f198632097f08404857e7766621aa38d98622aaaaba8f6cf31a993fa2f0"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "a512052f4a170d7c40f55ab2bfe695281be839a1cacb92c6c5ec0da8f6b3c3d7"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256_LF": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256_LF": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256_LF": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256_LF": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256_LF": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    }
+  ],
+  "originals_preserved": [
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Comunicado-9-2026-ISPC.pdf",
+      "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-30-ISPC.pdf",
+      "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-B-Geral.pdf",
+      "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-MRFTA-19-39.pdf",
+      "sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b"
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+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 29.57s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 906",
+    "# pass 906",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "sequence": {
+    "taxable_profit": "6700MZN simulated",
+    "taxable_base": "4400MZN simulated",
+    "normal_colecta": "1408MZN simulated,32%,2026",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "work": "Outros ajustamentos ordinários: admissibilidade de custos e correcções aos proveitos",
+      "evidence": "`irpc-normal.ts`, `NormalAdjustment.rule` e `calculateNormal`: apenas multas não contratuais e juros compensatórios36(1)c; `other` fica fora do recorte. `irpc-normal-profit.ts` não aplica `incomeCorrections`/`expenseCorrections` conhecidos não zero.",
+      "example": "Encargo de terceiro de250MZN com qualificação36(1)b, ou despesa não documentada36(1)g, incluído no resultado; a correcção não tem regra executável neste livro. A eventual tributação autónoma é outra operação, emL7.",
+      "completion_criterion": "Corresponder a regra geral e condições de cada categoria incluída, calcular acréscimo/dedução/exclusão com sinal e origem, evitar dupla contagem e demonstrar reflexo no lucro, base e colecta. A tributação autónoma que possa coexistir pertence aL7."
+    },
+    {
+      "work": "Dedutibilidade dos juros financeiros ordinários",
+      "evidence": "`irpc-normal-profit.ts`, `closeNormalProfit`: qualquer remanescente não zero de `interest_expense` mantém pendência; só os compensatórios integralmente acrescidos estão cobertos.",
+      "example": "Juros de financiamento comercial de120MZN, distintos de juros compensatórios, com finalidade/custo documentados.",
+      "completion_criterion": "Qualificar a parcela ordinária, dedutibilidade e correcção aplicável, conservar os montantes reconhecidos/pagos separados e fechar o lucro sem a equiparar a infracção. Relações especiais/benefícios e regras especiais seguemL7; taxa de juros compensatóriosL5 só é dependência se esse cálculo for efectivamente usado."
+    },
+    {
+      "work": "Reintegrações/amortizações fiscais e diferença face à contabilidade",
+      "evidence": "`irpc-normal-profit.ts`: `depreciation` positivo bloqueia o fecho; não existe mapa fiscal de activos/quotas nesta família de módulos.",
+      "example": "Depreciação contabilística120MZN com quota fiscal do activo ainda por corresponder.",
+      "completion_criterion": "Reutilizar activo, base e datas; corresponder método/taxa/limites e afectação ordinários, calcular quota fiscal e diferença para o resultado; manter mapas por activo/exercício e histórico. Incentivos, majorações e regimes especiais de activos seguemL7."
+    },
+    {
+      "work": "Variações patrimoniais e periodização ordinárias de montante não zero",
+      "evidence": "`irpc-normal-profit.ts`, `profitTopics`/`closeNormalProfit`: `positivePatrimonial`, `negativePatrimonial` e `timing` conhecidos não zero conservam valor e impedem o fecho; ausência/zero suportados são o caminho demonstrado.",
+      "example": "Variação500MZN fora do resultado, ou diferença temporal300MZN entre reconhecimento contabilístico e exercício fiscal, com natureza concreta documentada.",
+      "completion_criterion": "Corresponder natureza/ano/regra ordinária e decidir inclusão, exclusão ou ajustamento com sinal; impedir reaplicação em dois exercícios; demonstrar cálculo→gravação→recuperação→relatório. Operações especiais/benefícios do tópico `special` não são saldo deL6."
+    },
+    {
+      "work": "Resultado fiscal negativo do próprio exercício",
+      "evidence": "`irpc-normal-base.ts`, `calculateNormalBase`: lucro negativo é conservado, mas a base fica indeterminada; o livro de perdas só admite exercícios anteriores ao de utilização.",
+      "example": "Resultado fiscal actual−500MZN conhecido; não é uma perda anterior dedutível a si própria.",
+      "completion_criterion": "Tratar a situação da base/colecta nesse exercício e preparar a perda fiscal própria com origem/ano para utilização futura, conforme regra aplicável, sem confundir ausência de lucro, falta de informação, crédito ou consumo do saldo oficial. Perdas anteriores ordinárias já demonstradas continuam aceites."
+    },
+    {
+      "work": "Extensões do âmbito normal previstas no L6 original",
+      "evidence": "`irpc-normal.ts` fixa12meses/ano civil2026/residente/MZN; `irpc-normal-base.ts` exige exercícios anuais ordinários; a entrada deL6 no plano original inclui exercício fiscal e residência/EP.",
+      "example": "Caso de estabelecimento estável sob regime geral, ou período fiscal normal diferente do calendário/horizonte do plano; plano noutra moeda ainda sem reconciliação fiscal anualMZN.",
+      "completion_criterion": "Delimitar os casos normais a admitir, imputação de resultados ao sujeito/EP, datas/períodos e reconciliaçãoMZN usando o câmbio já entregue; demonstrar o percurso dependente. Não reimplementar câmbio, exigir pesquisa de todos os anos históricos ou aplicar automaticamente32% fora do período correspondido. Benefícios/convenções/regimes específicos pertencem aos lotes próprios."
+    },
+    {
+      "work": "Representação fiscal da colecta com fracção de cêntimo",
+      "evidence": "`irpc-normal-assessment.ts` conserva o racional e assinala `centExact:false`; não aplica regra fiscal de arredondamento/transcrição.",
+      "example": "Base0,01MZN×32%=0,0032MZN exactos; o caso1408MZN não tem esta ambiguidade e continua válido.",
+      "completion_criterion": "Identificar e executar a convenção aplicável à colecta/representação do formulário, mantendo o exacto e a rastreabilidade do valor transcrito. Não importar por analogia arredondamento de prestações/pagamentosL8 nem criar uma regra por defeito."
+    },
+    {
+      "work": "Correspondência dos dados de L6 aos exemplares M/20/M/22",
+      "evidence": "A família `irpc-normal*` produz mapaHTML/dossier e exclui expressamente correspondência/transcrição oficial; o âmbito original deL6 inclui M/20/M/22 e diferenças de ediçãoPDF/XLSX.",
+      "example": "Resultado, correcções, perdas, base4400 e colecta1408 existem no mapa de trabalho; os respectivos campos/anexos aplicáveis dos exemplares não estão correspondidos no motor.",
+      "completion_criterion": "Cotejar os exemplares já inventariados e mapear apenas os dados deL6 aos campos/versões efectivamente aplicáveis, com prova de preenchimento/recuperação. Os campos de retenções,pagamentos,créditos e saldo final sãoL8. Submissão electrónica/aceitaçãoAT não são presumidas como parte desta correspondência."
+    }
+  ],
+  "remaining_scope_origin": "Existing L6 scope in traceability-and-manual.md table:normal costs/amortisations/losses/colecta/M20-M22,exercise and residence/EP;actual code at2f684e59. No new backlog or generic legal approval imposed.",
+  "excluded_from_L6_remainder": {
+    "L7": "Annual benefits/exemptions,reduced/cooperative rates,autonomous expense/capital-gain taxation,special operations,transferred losses and special-regime segregation",
+    "L8": "Annual retentions,PPC/PEC/otherpayments,credits/deductions tocolecta,doubletaxation,limits/carryforwards,reconciliation,final payable/recoverable balance/calendar",
+    "data_gaps": "Missing support,identity,amount,completeness or qualification under an already implemented rule is case data,not automatically new development",
+    "already_accepted": "Demonstrated6700->4400->1408 path,persistence/history/recovery/report,known/absent/missing handling,L3/ISPC/FX/L5 proofs"
+  },
+  "matrix_row": "AUD-SIM-INT02 existing matrix only",
+  "L6_status": "operational in demonstrated scope;partial only for the eight listed L6 work items,not for L7/L8",
+  "L6_complete": false,
+  "documentation_runtime_changed": false,
+  "new_legal_research": false,
+  "proof_files": {
+    "backup.txt": "26a42cfc6ac437c9bf7ffbd46f5f87b355b9e05e4fb82b10ee9b9f519dfe317c",
+    "compact-dependencies.txt": "80e9605f77b859630bd5d52c43908d72e76ee055e62892c3617b5e8c9cd82aaa",
+    "installed-protected.txt": "4c655d788b48214a1e6697bef459315756815eb6974e0c930c32a53334c8f7fc",
+    "installed-public-delta.json": "8d4d53ff066a5c48a505870973f26ca4d168e95376bb8085eed9b3cd6bdc0385",
+    "installed-public.txt": "4f6a74186b0d1371a7438a8e50bfbd0548b4039c3d8d04f850c8fbf0530bd9a7",
+    "integration.txt": "871bb24ee1fa0f45d096b85141124940500c6b84edfae01d8ff2bcf1d53bffd8",
+    "manifest-served.json": "db2d2ff2e4f69877f6112cf57886720e3b57635b8bc993478f1cb2083fe94d23",
+    "operational-delta.txt": "a24421b24ebc470bf0b0a12cc5345b41b229c1f5181320d2a7422f1bd044687c",
+    "preflight.txt": "2b68ed9a649a68ca1ba6c0c217a7e60287dc56d4af7e83c3dfe77e8a18a13f83",
+    "preparation.json": "d5c4124098015fef2a7f69bfc5d88f7789dc95cad38ef4430d24a34079f5b68f",
+    "progress.txt": "458df3545877efa51b97967221b8e3b2b737316970f3ccc63a01d5e07a6d8dda",
+    "remaining-section.md": "32ce79517daa0c9d33963f71c15e068eb5be548d7eddbf9874bab594b5592461",
+    "restore.txt": "524b246a6c0f62692c7a774347560962c4021bcf46e0368d9a075c44843b362a",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "c20d733a19ff8d25afdf4a52e67193b1d0d255847d8aeef2c78c80a4dcf29476",
+    "status1.txt": "0d2be4308f1b2a4eda966d5bf4c10d719bf13cb87ba69b724bf90f765543fee4",
+    "status2.txt": "248a3a7e6921d2021971e43cc15df8bc0f76a5834a7ef6c46c839304e1a21349",
+    "status3.txt": "248a3a7e6921d2021971e43cc15df8bc0f76a5834a7ef6c46c839304e1a21349",
+    "status4.txt": "df65a125eb3ea41c86c9b0f2fd78ea77775aa240846eac75faeacbf459b55382"
+  }
+}

docs/investmoz/simulations/irpc-l6-colecta-qa-20261025.json

@@ -0,0 +1,582 @@
+{
+  "status": "normal_colecta_QA_joint_with_taxable_base_prepared_not_installed",
+  "installed_baseline": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+  "previous_QA": "b8d45796dd8785e26dd27375f6da8b745c73e6ad",
+  "branch": "codex/irpc-l6-colecta-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-colecta-qa-20261025",
+  "scope": "Normal general rate32%,CIRPC61(1),annual2026,01January-31December,MZN,resident general regime,current taxable base. Explicit case classification/reference;special/reduced/benefit/autonomous cases not mapped to general rate by approximation.",
+  "sequence": {
+    "simulated_taxable_profit": "6700MZN",
+    "simulated_taxable_base": "4400MZN",
+    "general_rate": "32%",
+    "simulated_colecta": "1408MZN",
+    "final_balance_payable": null,
+    "final_balance_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "implemented": [
+    "Reuse current taxable base from b8d45796,not profit as a substitute;no re-entry of4400",
+    "Versioned statutory rate identification scoped to2026 and resident-general/MZN classification;missing/special case keeps base visible but colecta indeterminate",
+    "Exact rational base*32/100;zero only when base known zero,subcent result retained exact without invented fiscal rounding",
+    "Optional calculationversion4;legacy1/2/3 readers/history remain supported and legacy3 current without recalculation",
+    "UI and exports preserve profit -> base -> colecta -> final balance order;known1408 never labelled final payable amount",
+    "FinalBalance explicitly not_calculated/payable null/recoverable null,L8;legacytax remains null",
+    "No withholding/payment/annual credit input,netting,refund or final settlement introduced",
+    "Private API create/update/recovery;known/missing dossier from actual recovered payload"
+  ],
+  "source_review": {
+    "existing_primary_sources": [
+      "Lei34/2007PDF17/p768(71),61(1):32%general",
+      "Lei4/2012PDF2/p34(5),61(2) amendment reused",
+      "Lei20/2022PDF1/p2731:61(1)retained,61(2)temporary reductions end31/12/2025",
+      "Lei12/2025PDF18/p2180(18):amendment list excludes61(1);PDF20/p2180(20):separate61-Acapitalgain taxation and effective01/01/2026"
+    ],
+    "visual_review": "2007PDF17,2022PDF1,2025PDF18/20;accepted originals unchanged",
+    "primary_index": "https://www.inm.gov.mz/pt-br/content/br-n%C2%BA-252-de-301222-boletim-da-rep%C3%BAblica-i-serie",
+    "new_originals": 0,
+    "not_inferred": "No reduced-rate extension,benefit eligibility,autonomous tax or rounding rule presumed. No L5 tax-rate/CER research reopened."
+  },
+  "verification": {
+    "frontend_new_tests": 8,
+    "private_API": "1test/40assertions;create/update If-Match/recovery;DatabaseTransactions rollback;isolated127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "Wayfinder": "existing guarded generation ofroutes/actions",
+    "typescript": "passed",
+    "QA_build": "passed exit0",
+    "UI": {
+      "normalColecta1408": true,
+      "ratePeriodClassificationVisible": true,
+      "baseReused": true,
+      "sequenceOrdered": true,
+      "finalPayableAndRecoverableUnknownL8": true,
+      "localSaveRecovery": true,
+      "download": true,
+      "specialCaseNoGeneralRate": true,
+      "missingClassificationIndeterminate": true,
+      "privateApi": "IrpcNormalAssessmentDraftTest separate",
+      "errors": []
+    },
+    "dossier": "known and missing outputs from actual private API recovery",
+    "accepted_proofs": "b8d45796,L5,L3,ISPC,FX reused,no manual repeated accepted suites;legacy3 snapshot only read/roundtripped",
+    "legacy_fixture_sha256": "ee1b1b49e0686bed3f8171beaacf9f57327850bcd36c96e1cc2ba5f1064ff585",
+    "protected_from_previous_QA": 39,
+    "protected_from_installed": 37,
+    "originals": 31
+  },
+  "runtime_delta_increment": [
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+    },
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+    }
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+    },
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+    },
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+    "status-final.txt": "04413dcbffc95e88abd7f5201b5709ee7a3b9856ccf0c5824d9a4d036ea6d3b4",
+    "status1.txt": "177d1c66d844074ffb3db7b1392804f4de92ab804076671750362b9987a748e5",
+    "status2.txt": "04413dcbffc95e88abd7f5201b5709ee7a3b9856ccf0c5824d9a4d036ea6d3b4"
+  }
+}

docs/investmoz/simulations/irpc-l6-costs-provisions-timing-qa-20261026.json

@@ -0,0 +1,869 @@
+{
+  "status": "compatible_cost_limits_provisions_timing_QA_prepared_not_installed",
+  "installed_baseline": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+  "branch": "codex/irpc-l6-costs-provisions-timing-qa-20261026",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-costs-qa-20261026",
+  "version": "IRPC-normal-adjustments/6",
+  "scope": "AnnualMZN periods ending2026,ordinary documented cost/provision categories and prior-year/work timing;normal profit/base/colecta only;L7/L8 remain own scopes.",
+  "demonstrated_sequence": {
+    "accounting_profit": "6240MZN unchanged",
+    "previous_addbacks": "220MZN",
+    "previous_schedule_effect": "520MZN",
+    "new_cost_provision_prior_timing_adjustments": "350MZN",
+    "new_work_adjustment": "-600MZN",
+    "taxable_profit": "6730MZN",
+    "previous_loss_deduction": "2300MZN explicit,unchanged",
+    "taxable_base": "4430MZN",
+    "rate": "32%",
+    "colecta": "1417.60MZN",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "cases_recovered_by_private_API": {
+    "calculated": {
+      "profit": {
+        "numerator": "6730",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4430",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7088",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-250",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "missing": {
+      "profit": null,
+      "base": null,
+      "colecta": null,
+      "cost_effect": {
+        "numerator": "-400",
+        "denominator": "1"
+      },
+      "pending": [
+        "QA-credit: Provisão fiscal anterior dos créditos em falta; não presumir zero."
+      ],
+      "payable": null,
+      "recoverable": null
+    },
+    "additional": {
+      "profit": {
+        "numerator": "7050",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4750",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "1520",
+        "denominator": "1"
+      },
+      "cost_effect": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "limits": {
+      "profit": {
+        "numerator": "7210",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4910",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7856",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "230",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "closing": {
+      "profit": {
+        "numerator": "6530",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4230",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "6768",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-450",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    }
+  },
+  "categories_demonstrated": {
+    "allowance": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)e",
+      "reason": "50% só da parcela não facturada a clientes nem tributada emIRPS; parcelas mutuamente exclusivas."
+    },
+    "representation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)f/36(3)",
+      "reason": "20% aceite;80% acrescido. Eventual tributação autónoma não calculada, âmbitoL7."
+    },
+    "advertising": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "120",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)n,Lei20/2009",
+      "reason": "Limite único anual1% das vendas normais; repartição aritmética proporcional entre parcelas para a simulação, sem ordem fiscal obrigatória."
+    },
+    "credit": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "150",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)a/29",
+      "reason": "29:1,5% anual,6% acumulado sobre créditos da actividade normal existentes no fim; saldo fiscal anterior conhecido. Repartição proporcional do limite único, sem consumir saldo oficial."
+    },
+    "stock": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "60",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)b",
+      "reason": "28b:limite das perdas efectivamente observadas, incluindo saldo anterior."
+    },
+    "litigation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "90",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)c",
+      "reason": "28c:obrigações de processo judicial em curso que seriam custos dedutíveis, com saldo anterior reconciliado."
+    },
+    "fuel": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)i/36(4)",
+      "reason": "36i: parcela ligada a activo próprio/locado e consumo normal comprovados."
+    },
+    "prior_cost": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
+    },
+    "work": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "1000",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-600",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "400",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC19(1–6)",
+      "reason": "19:grau=incorrido/custo total;valores fiscais do exercício obtidos dos acumulados menos o já reconhecido. Proveito fiscal corrente:400.00 MZN;custo fiscal corrente:200.00 MZN;sem imposto/pagamento ou perda estimada presumidos."
+    },
+    "vehicle": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(4)",
+      "reason": "50% dos outros encargos de passageiros, excepto serviço público de transportes/locação na actividade normal; não inclui quotas, aluguer sem condutor ou combustível já discriminados."
+    },
+    "rental": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "20",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)h/36(4)",
+      "reason": "36h: reutiliza parcela de quota não aceite documentada; o portal não apura automaticamente essa quota de viatura."
+    },
+    "estimated_work_loss": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)m,Lei20/2009",
+      "reason": "36m:perda meramente estimada em obra em curso não dedutível; custo efectivo não confundido com estimativa."
+    },
+    "provision_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC28(2)",
+      "reason": "28(2):proveito da provisão antes deduzida; só acresce quando ainda não incluído no resultado."
+    },
+    "taxed_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC17/28;sem dupla tributação da parcela comprovada",
+      "reason": "Parcela antes tributada comprovada; exclui a reversão contabilística sem duplicar dedução."
+    },
+    "prior_income": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
+    }
+  },
+  "verification": {
+    "new_frontend_tests": 22,
+    "private_API_tests": 1,
+    "private_API_assertions": 83,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by existing guarded procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;fieldediting;missingconditions;reviewed topic reconciliation;sharedcaps;local roundtrip;download;mandatory work method",
+    "dossier": "generated from5 API recovered cases",
+    "accepted_functional_suites": "reused,not manually repeated"
+  },
+  "preservation": {
+    "installed5_fixture_sha256": "109426b86ae7c14463699b1d197064617f124ecec0c55085d9e81aeddc505a5a",
+    "matches_accepted5_fixture": true,
+    "versions1_to5_current_keys": "unchanged without optional costs input",
+    "history": "old record preserved unchanged on new calculation;no rewriting prior returns",
+    "other_books": "preserved in snapshot roundtrip",
+    "source_plan": "reused,no re-entry of financial result/base/colecta",
+    "schema_API_config_permissions_dependencies_changed": false,
+    "active_data_changed": false,
+    "official_fiscal_balances_consumed": false,
+    "fractional_precision_delta": "Exact numerator comparison for current loss and loss-deduction cap;negative subcent result cannot be truncated to zero"
+  },
+  "runtime_delta_joint_from_a2de7259": [
+    {
+      "path": "resources/js/components/simulation-irpc-costs.tsx",
+      "sha256_LF": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "8001d2e71b58fa07c77f74da2c2b51566659a5d784d9e044133192c66518cb15"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "fef34966db603633eb03c9830ad3c09e7cd0ffaed49720dbab60f9dc0fd8a8fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-costs.ts",
+      "sha256_LF": "29aeb16bf8fe60bb322b5449fb3efd84b5108b06112b91be5fc76d8e897d8860"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "26810caea4e7d177b385e36452147d84602a7b23cb5f8f23a88488d1bfaf619f"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "98adf3e1c84938d27535f65afa24edc0650bfb12a1f9b32352b0d4d71c2c2035"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "eebd6d9e4100920a5ebf91b800537ffe301fd6a994b86a3b080d673f4a9c9a42"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "1dc6adc0835af033ef296d12cdc1e9ef354b2f54cd36e2349b2df66e369c1ee3"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256_LF": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256_LF": "b0045fd2c072998ebb290c2a8332c26d05a1f5f746b3beb1805508147497cac8"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
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+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.08s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 973",
+    "# pass 973",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "frontend_tests": 13,
+    "API_tests": 1,
+    "API_assertions": 58,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by guarded existing procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;dates/FX edit+confirmation;originals/assumptions;save/recovery/export;missingdata",
+    "accepted_proofs": "reused"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "short_period": "3130→3130→colecta1001.60MZN",
+    "USD_simulation64": "200320→200320→colecta64102.40MZN;synthetic QA assumption,not real bulletin or fiscal annual confirmation",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": "Representation/fiscal precision and remaining M20/M22 fields nextQA;partial dates/loss period sequence/short annualcaps/remaining depreciation and costs/annualFX and foreignbalances;conditions preserved in same matrix.",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "proof_files": {
+    "backup.txt": "b1b580ee73bdf6f2a2d3daaecf1b983e2084fea0a5e69e7fa3486d938cf7a87f",
+    "compact-dependencies.txt": "18375c30afc5fac24e8111779d455808fa363e02c5e38c8a92af6268dcbae7b4",
+    "installed-protected.txt": "39cd2444e61f5aca2ce41f2eba245defa246aacb908e066d43019e44c2e07e4e",
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+    "preflight.txt": "dbdc76e4c45a45c127ce733def4260601074cee2bcf4cd6182dae06b3e7652a8",
+    "preparation.json": "dd755c3cad122e3730f57f8a94ee82dda74bfe49925cea95a518199437706e1a",
+    "progress.txt": "8ea7368149372f43ee10075198a3cc840394f866158a242353bdd7a3fd8e27a2",
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+    "status-final.txt": "3b882f9da83f52e66876e3a2456d50e0454d44668e168e9967c290411af9b0e1"
+  }
+}

docs/investmoz/simulations/irpc-l6-periods-fx-qa-20261026.json

@@ -0,0 +1,869 @@
+{
+  "status": "short_period_and_foreign_currency_plan_QA_prepared_not_installed",
+  "installed_baseline": "e9fe102259c183a9d9bf7e39f246a8c3860839c6",
+  "branch": "codex/irpc-l6-periods-fx-qa-20261026",
+  "version": "IRPC-normal-adjustments/8",
+  "cases_recovered": {
+    "short": {
+      "accountingProfit": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "taxableBase": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": []
+      },
+      "pending": []
+    },
+    "fx": {
+      "accountingProfit": {
+        "numerator": "199680",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "200320",
+        "denominator": "1"
+      },
+      "taxableBase": {
+        "numerator": "200320",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "320512",
+        "denominator": "5"
+      },
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": [
+          {
+            "period": 7,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 8,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 9,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 10,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 11,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 12,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          }
+        ]
+      },
+      "pending": []
+    },
+    "missing": {
+      "accountingProfit": null,
+      "taxableProfit": null,
+      "taxableBase": null,
+      "colecta": null,
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": [
+          {
+            "period": 7,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 8,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 9,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 10,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 11,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          }
+        ]
+      },
+      "pending": [
+        "revenue/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "cost_of_sales/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "operating_expenses/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "personnel/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "depreciation/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "interest_expense/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito."
+      ]
+    },
+    "loss": {
+      "accountingProfit": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "taxableBase": null,
+      "colecta": null,
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": []
+      },
+      "pending": []
+    }
+  },
+  "verification": {
+    "frontend_tests": 13,
+    "API_tests": 1,
+    "API_assertions": 58,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by guarded existing procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;dates/FX edit+confirmation;originals/assumptions;save/recovery/export;missingdata",
+    "accepted_proofs": "reused"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "557714bb3af75080e443ae67b11a66d9feb49d9a4b269065769b128a6d712837"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-period-fx.tsx",
+      "sha256_LF": "4b5f718b5ef415ecf5f96dabb0e3806254558c20905de6478e10dacf67569c49"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "3768c316d5887d337eb3647671863c9464f961d1df4703403e7d57e5641273ed"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "a9b3ced852e37e3e087ce5dab1add4ec0737145ce19f61857a54d5d3d24a6f8c"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "22019d678f6eb16fead2207dc3d3fa9fd63413c6254633c1ffd4f1c0320344ac"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-costs.ts",
+      "sha256_LF": "471457692a2a2f70a1bd1c7abb38d3ce42f07b62a63e5a4ab985ad1bbd068b46"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-depreciation.ts",
+      "sha256_LF": "1dad3053157aeac44f6d3bd58885cfc47a73c19d2808284c16931679dfe4291b"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-period-fx.ts",
+      "sha256_LF": "a2e7b066623eae17f0d8185d065d0adf5d3a485f780f8b09118a664dc4ba0531"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "e4de2fe0421e489bf555885b9cbb459c00ee77803ea9b6e5af45179bd6bb4f21"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-depreciation.tsx",
+      "sha256_LF": "1f9918bfb435bb5b7c0ddd2fafd7bace2a02514c6ece04b93f15975e494a5f53"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "909e129a0245e6bf098317485b886a2d19e02c64bbfd9c6f718e98ec6b935b8d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256_LF": "edfb6fd338411fa8f87a6bdf9a9d4fd5c6dc2fad9d2eb3d32f2640e2951cbbe9"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-costs.tsx",
+      "sha256_LF": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256_LF": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
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+    "built in 31.41s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 920",
+    "# pass 920",
+    "# fail 0"
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+  "sequence": {
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+    "taxable_base": "4680MZN simulated",
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+    "final_recoverable": null,
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+      "resolution_condition": "Implementar a regra de cada categoria a partir do diploma aplicável: parcela contabilizada, limite/base próprios, documentação e exercício de imputação; demonstrar o efeito com sinal nos totais. Nos exercícios anteriores, distinguir o que era imprevisível/manifestamente desconhecido no encerramento.",
+      "blocking_scope": "Só a categoria ou parcela ainda sem regra; os acréscimos36a/b/c/g, juros ordinários e periodização corrente/seguinte demonstrados permanecem utilizáveis. Eventual tributação autónoma pertence aL7."
+    },
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+      "resolution_condition": "Corresponder categoria/tabela prevalecente, método, entrada em uso, vida útil, base depreciável e quotas contabilizadas/fiscais acumuladas; implementar o cálculo e a reconciliação que impeçam dupla dedução.",
+      "blocking_scope": "Só os activos/métodos afectados. Computadores25% e servidores20% no recorte anual constante e a perda corrente já demonstrada não são reabertos."
+    },
+    {
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+      "resolution_condition": "Ligar os meses e factos de início/cessação/transição ao período fiscal; implementar os efeitos sobre quotas e contagem das perdas. Para outra moeda, identificar os eventos/datas e a regra de conversão anual aplicável, reutilizando o motor cambial aceite.",
+      "blocking_scope": "Só o período ou origem cambial sem reconciliação. Os períodos anuais emMZN e oEP com imputação documentada conservam o cálculo demonstrado."
+    },
+    {
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+      "resolution_condition": "Identificar a instrução de representação/arredondamento da edição/campo aplicável ou obter esclarecimento específico daAT; então implementar essa regra conservando o valor racional original. O exemplarM20A.1 pede meticais sem centavos, mas isso não determina sozinho como arredondar uma fracção.",
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+    },
+    {
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+      "resolution_condition": "Reutilizar a origem financeira, recolhendo apenas a classificação em falta e o imposto contabilizado; reconciliar resultado antes/depois de imposto e cada ajustamento com a edição aplicável. Não usar a colecta simulada como imposto contabilizado. Completar as correspondências por campo e demonstrar a recuperação/exportação.",
+      "blocking_scope": "Só os campos sem correspondência. M20A.1/Q4 contas6.1.1/6.2/6.5/6.9 e M22 campos259/260,269/270,276/277/278 e300 conservam a preparação parcial demonstrada."
+    },
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+      "resolution_condition": "Identificar a edição do formulário de destino e corresponder explicitamente o resultado líquido a essa edição; registar a remissão corrigida sem substituir os exemplares ou reutilizar fórmulas antigas por aproximação.",
+      "blocking_scope": "Só esse transporte entre edições; não bloqueia os cálculos independentes nem os outros campos já correspondidos."
+    }
+  ],
+  "matrix_row": "AUD-SIM-INT02",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "documentary_divergence": "Only result transfer M20A.1 field201/Q8 versus PDFM22 field200/Q10;independent calculations and mapped fields remain available",
+  "L5_ten_questions": "unchanged;only dependent cases blocked;no new research",
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+  "proof_files": {
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+}

docs/investmoz/simulations/irpc-l6-taxable-base-qa-20261025.json

@@ -0,0 +1,385 @@
+{
+  "status": "scoped_taxable_base_losses_deductions_QA_not_installed",
+  "installed_baseline": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+  "branch": "codex/irpc-l6-taxable-base-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-base-qa-20261025",
+  "scope": "2026 resident general regime,declarative method,ordinary annual own fiscal losses,same taxpayer,complete corrected balances. Explicit proposed utilisation within balance/profit;no FIFO or percentage cap assumed. No positive-benefit rule,transferred losses,special/short periods or negative current-result base implemented.",
+  "implemented": [
+    "Reuse calculated taxable profit,no re-entry of6700;optional reuse of existing same-opportunity MRFTA NUIT preserves deliberate edits",
+    "Loss ledger by origin year,NUIT,assessed/corrected fiscal amount,previous use and explicit proposed current use;source/reference and ordinary-period/general-activity/balance facts",
+    "Five subsequent ordinary fiscal years41(1),activity/object restriction41(7),specific indirect/partial-exempt/transparency/correction/short-period dependencies identified",
+    "Expired or changed-object exclusions visible;positive request against excluded loss is not silently ignored",
+    "Cap by available balance and total profit;no implicit allocation order;negative base prevented through explicit reconciliation",
+    "Known benefits zero,declared absence and missing information kept separate;positive benefit amount recorded but no arbitrary subtraction15(4)",
+    "No official loss balance consumption on calculation/save/repeat;source uses unchanged",
+    "Optional calculationversion3 preserves currentversion2 and histories1/2;changed input makes onlynewresult stale",
+    "PrivateAPI create/update/recovery,UI and HTML/dossier from recovered known/missing payloads"
+  ],
+  "examples": {
+    "profit": "6700 MZN simulated taxable profit,not tax",
+    "loss2021": "assessed1000-prior200=available800;proposed800,lastordinaryyear2026,remaining0",
+    "loss2024": "assessed3000-prior500=available2500;proposed1500,lastordinaryyear2029,remaining1000",
+    "base": "6700-2300=4400 MZN simulated taxable base;tax payable indeterminate",
+    "supported_absence": "Losses and benefits absent with support -> base6700,not assumed before evidence",
+    "missing_benefit": "profit6700 and proposed eligible losses2300 retained;base/deductions indeterminate",
+    "known_positive_benefit": "known200 preserved,not subtracted without implemented rule",
+    "expired2020": "lastordinaryyear2025;explicitzero request -> no deduction2026",
+    "negative_current_profit": "kept signed;base indeterminate,no automatic zero or current-loss carryforward"
+  },
+  "verification": {
+    "frontend_new_tests": 10,
+    "private_API": "1test/42assertions,create/update If-Match/recovery,DatabaseTransactions rollback,isolated127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "passed",
+    "Wayfinder": "existing guarded routes/actions procedure",
+    "QA_build": "passed exit0",
+    "UI": {
+      "profitReused": true,
+      "baseCalculated": true,
+      "taxPayableIndeterminate": true,
+      "localSaveRecovery": true,
+      "explicitLossAllocation": true,
+      "sourceBalancesNotConsumed": true,
+      "overuseRejected": true,
+      "download": true,
+      "missingBenefitIndeterminate": true,
+      "positiveBenefitPreservedNotSubtracted": true,
+      "privateApi": "IrpcNormalBaseDraftTest separate",
+      "errors": []
+    },
+    "dossier": "known and missing outputs from actual API recovery",
+    "accepted_proofs": "reused,no manual accepted suite repeats;version2 snapshot only read/roundtripped",
+    "legacy_fixture_sha256": "105857393035cb5e7c569dc9e6c7b91f51c335b9799fc148b1bfee57057f3138",
+    "protected_runtime": 37,
+    "originals": 31
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+    },
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+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
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+      "sha256_LF": "df3ac3ba0bd60a9687cc64bfa2d5766cc975d044b51901d96a815cc426255b5c"
+    },
+    {
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+      "sha256_LF": "0f9fe320814db4a5329688cedaf9a2e1388812c80bb49ade21601392abce1a28"
+    }
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+    },
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+    },
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+    },
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+    },
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+    },
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+    },
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+    },
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+    },
+    {
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+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
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+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
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+    },
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+    },
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+    },
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+    },
+    {
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+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
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+    },
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+    },
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+    },
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+    {
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+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "new_sources": 0,
+  "source_review": "Accepted CIRPC Lei34/2007PDF5/p768(59):15(1)a/15(2-4),PDF12/p768(66):41(1-7),visually read. Accepted amendment lists reused:Lei20/2009 adds41-A(transfer,not applied),4/2012,19/2013,20/2022,12/2025 do not change15/41 within this scope. No new L5 research. No indirect method,partial-exempt ringfencing,transparency,transfer41-A,short periods or positive benefit rule inferred.",
+  "proof_sha256": {
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+    "ui.txt": "13c8982f58552f00e26ef4eda1d83a20489d57ba51dcf368455a74500241e660"
+  },
+  "not_claimed": [
+    "tax collection,tax payable,annual withholding credits,M20/M22/submission",
+    "Official consumption of loss ledger or complete fiscal regime",
+    "Positive benefits automatically deductible from typed amount/reference",
+    "Full L6 completion or resolution of L5 ten questions"
+  ],
+  "active_changes": false,
+  "schema_API_config_permissions_dependencies_delta": false,
+  "L6_complete": false,
+  "L5_questions": "Only actually dependent cases limited;existing ten questions unchanged"
+}

docs/investmoz/simulations/irpc-l6-taxable-profit-qa-20261025.json

@@ -0,0 +1,384 @@
+{
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+  "installed_baseline": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+  "previous_QA": "664c88c8f7381548a2f1d8ecacdf10715e8408f5",
+  "branch": "codex/irpc-l6-taxable-profit-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-profit-qa-20261025",
+  "scope": "Annual Jan-Dec2026,MZN,resident general regime,complete subject-year projection. Ordinary recognised revenues and indispensable documented ordinary costs,with no other exclusions/limits declared. Fines and compensatory interest36(1)c added back from existing entries. Positive depreciation and remaining financial interest require their own treatment and remain pending.",
+  "implemented": [
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+    "Each financial line classified with support and known amount;declared absence cannot override nonzero source",
+    "Three persistent evidence states:known amount including zero,declared supported absence,missing information",
+    "Six existing-effect topics:positive/negative non-accounting patrimonial variations,other income/expense corrections,timing,special operations;known nonzero amount preserved but blocks this limited path until implemented",
+    "Taxable profit=financial profit before tax+supported addbacks only when subject-year complete and remaining effects expressly absent/known zero",
+    "No-adjustment and negative-result cases supported without presumed zero or loss carryforward",
+    "Version2 optional closure;legacyversion1 result remains current without recalculation,newinput changes invalidate only new result;history retained",
+    "Private API create/update/recovery,UI,HTML and dossier from recovered payload include all evidence states"
+  ],
+  "examples": {
+    "known_case": "6480 financial profit +100 noncontractual fine +120 compensatory interest included in financial costs =6700 simulated taxable profit;ordinary remaining costs qualified with support;all other effects expressly absent/known zero",
+    "known_zero": "Income corrections known0 stored separately from absent patrimonial variations",
+    "missing_case": "Missing negative-patrimonial evidence -> taxable profit indeterminate;6480 financial profit and220 additions retained",
+    "unsupported_case": "Known positive variation500 or positive depreciation or financial interest remaining -> amount visible,profit indeterminate",
+    "no_adjustments": "Financial profit6600 with full review/no additions -> simulated profit6600",
+    "negative_result": "Financial result-5280 with full review retained signed;no carryforward or tax credit inferred"
+  },
+  "not_claimed": [
+    "Taxable base,tax collection,loss carryforward,annual withholding credits or M20/M22",
+    "Full normalIRPC or L6 completion",
+    "Actual accounting statement or tax authority confirmation;origin remains projected",
+    "General treatment of nonzero patrimonial changes,other corrections,depreciation/financial-interest limits",
+    "Any conclusion to L5 J1-J5/C1-C5"
+  ],
+  "verification": {
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+    "private_API": "1test/38assertions;create then If-Match update and recovery;DatabaseTransactions rollback;isolated127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "passed",
+    "Wayfinder": "routes/actions generated using existing guarded procedure",
+    "QA_build": "passed exit0",
+    "UI": {
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+      "localSaveRecovery": true,
+      "knownZeroDistinct": true,
+      "declaredAbsenceDistinct": true,
+      "missingInformationIndeterminate": true,
+      "absenceContradictionDetected": true,
+      "independentAdditionsPreserved": true,
+      "download": true,
+      "privateApi": "IrpcNormalProfitDraftTest separate",
+      "errors": []
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+    "dossier": "both known and missing outputs generated from actual private API recovery",
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+    "built in 31.73s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 988",
+    "# pass 988",
+    "# fail 0"
+  ],
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+    "frontend_tests": 15,
+    "API_tests": 1,
+    "API_assertions": 97,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "existing guarded procedure",
+    "typescript": "passed",
+    "build": "passed",
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+  },
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+  "manually_repeated_accepted_suites": false,
+  "sequence": {
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+    "fraction": "M20 amount300.50=601/2 kept exact;no fiscal rounding presumed",
+    "own_booktax": "net2800 known with booktax320;ownM22code pending,not213 ofothers",
+    "FX_assumptions": "preserved and explicit;no fiscal annual conversion confirmation",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
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+    "implementation_remaining": [
+      {
+        "case": "Amortizações e quota de aluguer36h restantes",
+        "example": "Ar condicionadoII/3/3,12,5%,fora dos10códigos implementados;bem usado com vida esperada e quotas anteriores documentadas.",
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+        "affected": "Só activo,método ou quota ainda não suportados;amortizações demonstradas preservadas."
+      },
+      {
+        "case": "Custos e periodizações específicos",
+        "example": "Campanha de lançamento300 com imputação por3exercícios;obra com receita antecipada positiva em vez do zero demonstrado.",
+        "resume": "Implementar36-A e articulação com36n,reforços financeiros28(3),19(5)/19(6) e18(6–10),com saldos/condições do caso. Autorização de mudança de método apenas quando a disposição aplicável a exigir. Provisões sectoriais dependem primeiro da norma específica indicada abaixo.",
+        "affected": "Só campanha,obra ou periodização específica;limites/provisões ordinários e casos já demonstrados mantidos."
+      },
+      {
+        "case": "Períodos e sequência de perdas",
+        "example": "Transição de4meses seguida dos períodos posteriores:aplicar a exclusão de contagem de41(5) ao período7(4)d,sem contar apenas anos civis.",
+        "resume": "Representar a sequência efectiva de períodos/perdas e acrescentar datas parciais,liquidação/períodos superiores a12meses e outros exercícios com regra/taxa aplicável. Não há nova pesquisa necessária para repetir o recorte de meses completos2026 já entregue.",
+        "affected": "Só período ou utilização de perda dependente;lucro independente e semestres demonstrados preservados."
+      },
+      {
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+        "example": "Imposto próprio200 já incluído no plano e320 exterior:discriminar as duas componentes sem duplicar gasto;contas fora das6linhas financeiras ainda não transportadas.",
+        "resume": "Acrescentar o desdobramento e as correspondências dos quadros/anexos escolhidos,reutilizando dados existentes. Campos sem correspondência aguardam a referência concreta abaixo;os outros componentes podem ser implementados/provados separadamente.",
+        "affected": "Só componente/conta/campo ainda não suportado;valores e campos correspondidos preservados."
+      },
+      {
+        "case": "Saldos em moeda estrangeira",
+        "example": "Crédito final100USD não é soma das receitas convertidas por mês.",
+        "resume": "Implementar reconciliação de saldo e conversão pela data/regra que vier identificada,usando o motor cambial já entregue. A selecção mensal para simulação continua disponível;esta tarefa não cria outro mecanismo cambial.",
+        "affected": "Só saldo/conversão fiscal dependente da regra;plano e pressupostos mensais permanecem disponíveis."
+      }
+    ],
+    "documentary_clarifications": [
+      {
+        "case": "Edição e campos M20/M22",
+        "example": "M20A.1/D35 remete201/quadro8;PDF M22 usa200/quadro10. Imposto próprio320 não pertence ao213 de outrem;quota recuperada−26 não tem campo de dedução confirmado.",
+        "resume": "Obter exemplar compatível ou instrução que identifique edição/período,campo e sentido do transporte. Para periodização/obras/reversões ainda sem campo,identificar a correspondência específica. Até informação nova,manter valores/efeitos sem código presumido e não repetir pesquisa.",
+        "affected": "Só transporte,campo e somas dependentes;resultado líquido próprio,260/278/300 e demais campos conhecidos mantidos."
+      },
+      {
+        "case": "Representação fiscal de fracções",
+        "example": "M20:300,50=601/2MZN,num exemplar que pede meticais sem centavos;M22:1/300MZN não é um número exacto de cêntimos.",
+        "resume": "Identificar instrução de representação/arredondamento da edição/campo ou esclarecimento específico. Conservar a fracção até lá;não deduzir regra de arredondamento apenas do rótulo «sem centavos».",
+        "affected": "Só transcrição não exactamente representável;inteirosM20,cêntimos exactosM22 e cálculo racional preservados."
+      },
+      {
+        "case": "Articulação de limites em combinações não demonstradas",
+        "example": "Combustível100,comprovado80,viatura de passageiros sem excepção:36h/i com36(4). Provisão de créditos200 num período curto de3meses:limite anual por corresponder.",
+        "resume": "Esclarecer especificamente a articulação h/i/36(4) e a base/limite dos períodos curtos de publicidade/créditos,se houver proporcionalização aplicável. Não somar exclusões,anualizar ou repartir por presunção. Retomar só perante referência/resposta concreta para o exemplo.",
+        "affected": "Só combinação ou limite do período;casos independentes com regra já aplicada mantidos."
+      },
+      {
+        "case": "Regra fiscal de conversão anual",
+        "example": "PlanoUSD com64MZN/USD por mês é pressuposto sintético de simulação,não confirmação da data/taxa fiscal anual ou da cotação do saldo final.",
+        "resume": "Identificar disposição/âmbito,data,base e taxa/boletim aplicáveis ao resultado e,quando necessário,ao saldo. Reutilizar o motor existente e demonstrar só a correspondência nova;sem taxa actual por defeito ou nova ronda da pesquisa anterior.",
+        "affected": "Só confirmação fiscal anual e saldo dependente;conversões mensais documentadas de simulação mantidas com os avisos."
+      },
+      {
+        "case": "Norma sectorial de provisões reguladas",
+        "example": "Provisão200 de uma entidade financeira sujeita ao28d não herda os1,5%/6% do regime ordinário29.",
+        "resume": "Identificar sector,regulador,norma de supervisão aplicável e saldos/condições necessários,antes da implementação específica. A fonte oficial fornecida é aceite;falta a regra concreta do caso,não certificação genérica da fonte.",
+        "affected": "Só provisão regulada respectiva;provisões ordinárias demonstradas preservadas."
+      }
+    ],
+    "sources_reused": [
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-costs-provisions-timing-qa-20261026.json",
+        "sha256": "b12df09899cbbf53fdb066f24dbe4852400b2d4bff01627e16e64c56f9860780"
+      },
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-depreciation-qa-20261026.json",
+        "sha256": "167267f23a59cebfa874e46bf0238675fd7f92b4ee4e4c12cd0fda6ff3a99df5"
+      },
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-periods-fx-qa-20261026.json",
+        "sha256": "a893c0608977a4b2b2a40379b2d54534f3ae96b082c0c64e43b4e2392b9152d9"
+      },
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-values-forms-qa-20261026.json",
+        "sha256": "2fcf80b2493ab8472f247091ba59a9e6f84d00bab210ab667cefcba241c29a0d"
+      }
+    ],
+    "existing_matrix_row": "AUD-SIM-INT02",
+    "new_research": false,
+    "new_functional_tests": false,
+    "L6_integrally_complete": false,
+    "operational_closure_decision_recorded": false,
+    "L7_L8_own_scopes": true
+  },
+  "L6_complete": false,
+  "operational_closure_decision_recorded": false,
+  "L7_L8_own_scopes": true,
+  "proof_files": {
+    "backup.txt": "cf1f754f54ef98184562357b55acd12b479beea5e92b2212c75d1d03560b2274",
+    "balance-section.md": "26907b1ecd068819e8fb6fd9635b103750c7459d614dce28d653d6a96018fcbb",
+    "balance.json": "ea400110264925daa84380c370c4b5129de4ef7923b3d1af5433a7a7879d8e00",
+    "installed-protected.txt": "e5d8530e3a6be9ed5f88a326d45b0748eca4faa1b5c64f39591930be329e41ec",
+    "installed-public-delta.json": "90d2a9a7d9fffb076e2773b4174fc20ce9c577d73c8154140e2b504e683638cf",
+    "installed-public.txt": "074fc7a1bc4055cd357764670c17a29f678bd1d3351da918813555d53b50a5e5",
+    "integration.txt": "828ca004ab574a3a687b7dc3a3176b0b4da81797af770a5e81694f5f7cee543f",
+    "manifest-served.json": "e145286fdcb31ffe687568637861f7a630f9b943586d765f8d2e09957780ba14",
+    "operational-delta.txt": "15c876ffa750c6b26d7cef368d78df21c101bf82dbb08e1dc7beb533bac2022c",
+    "preflight.txt": "8e90d1a978640df1dd161c54ab80c0e2b4c8046d3bd484bcc866ca40046081a5",
+    "preparation.json": "7df19578178f3ad55deb2c6fe8a48cb44233e64859be2e47b51b6f8e56da55e4",
+    "progress.txt": "dcc4abfd0fded4529ecf58b4a24392d3e3ae5071cad1474421ff3768da8e786d",
+    "restore.txt": "48c8f2a3b060ce86164273f072978eeffb57d01aa365e4c71a34cab2c1925b44",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "7dedabc439b43d2938fa524a275a48b350cb948d6e4bfb1d551eac66d877fff1"
+  }
+}

docs/investmoz/simulations/irpc-l7-cessation-prior-qa-20261026.json

@@ -0,0 +1,861 @@
+{
+  "status": "grouped_QA_ready_not_installed",
+  "date": "2026-10-26",
+  "branch": "codex/irpc-l7-cessation-prior-qa-20261026",
+  "installed_baseline_reported": "0bd5d495505d512088887efd3dc5c61f645b1647",
+  "accepted_QA_included": "ba83afe7d8a90fd016fd0cf424418811279285cd",
+  "runtime_commit": "992c97ad",
+  "main_incorporated": "ae0d74bb3a5e0220c886dd72801a6550dd4ccbbe",
+  "merge_commit": "ff84ab64",
+  "main_presentation_and_V2_01_preserved": true,
+  "remote_installation_or_recheck_this_pass": false,
+  "version": "IRPC-normal-adjustments/13",
+  "scope": "resident annual2026 or fullmonth cessation2026;new historicalcost assets entering2025/2026;constant maximum normalrate,monthlyfromstart,documented prioraccounting/fiscal/recoverable balances;no cumulation",
+  "scope_choice": "2025/2026 is demonstrated implementation coverage,not a new legal date restriction",
+  "optional_input": "acceleration.monthly.continuation version1/period/reference/historyReference/monthlyFromStart;exclusive of startPeriod",
+  "versions10_11_12_keys_results_histories_preserved": true,
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "5b729a8a330765a4adb5c367a25d050c1c5286249187cbeacd820b0436aa6711",
+    "resources/js/lib/irpc-normal.ts": "b76ecbda7aff09a12ec9d88cd5f6bf099f4ee1ed22a0ab7fd6113422f0085ea2",
+    "resources/js/components/simulation-irpc-special.tsx": "10afdc4544405dc59a58efeae190c62a90d4c75e71b53dbc0b528cbb50d30991"
+  },
+  "L6_depreciation_period_fx_engines_unchanged": true,
+  "cases_recovered": {
+    "cessation": {
+      "period": {
+        "from": "2026-01-01",
+        "to": "2026-06-30",
+        "pending": []
+      },
+      "L6_profit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_base": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "status": "calculated",
+      "additional_deduction": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "L7_profit": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "4992",
+        "denominator": "5"
+      },
+      "ledger": [
+        {
+          "prior": {
+            "previousAccounting": "0",
+            "previousFiscal": "0",
+            "available": "0",
+            "reference": "QA ausência declarada de quotas anteriores;activo entrou em2026",
+            "normalUsed": {
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+            },
+            "normalRemaining": {
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+            },
+            "normalFiscalRemaining": {
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+              "denominator": "1"
+            },
+            "acceleratedFiscalRemaining": {
+              "numerator": "940",
+              "denominator": "1"
+            }
+          },
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+            "state": "absent",
+            "date": ""
+          },
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+          "assetId": "server",
+          "assetKey": "asset-server",
+          "description": "Máquina industrial existente QA",
+          "start": "2026-01-15",
+          "months": 6,
+          "taxBasis": {
+            "numerator": "1000",
+            "denominator": "1"
+          },
+          "normalRate": {
+            "numerator": "10",
+            "denominator": "1"
+          },
+          "acceleratedRate": {
+            "numerator": "15",
+            "denominator": "1"
+          },
+          "normalQuota": {
+            "numerator": "50",
+            "denominator": "1"
+          },
+          "acceleratedQuota": {
+            "numerator": "75",
+            "denominator": "1"
+          },
+          "normalDeduction": {
+            "numerator": "50",
+            "denominator": "1"
+          },
+          "acceleratedDeduction": {
+            "numerator": "60",
+            "denominator": "1"
+          },
+          "additionalDeduction": {
+            "numerator": "10",
+            "denominator": "1"
+          },
+          "applied": true,
+          "reason": "Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal."
+        }
+      ],
+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "prior": {
+      "period": {
+        "from": "2026-01-01",
+        "to": "2026-06-30",
+        "pending": []
+      },
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+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_base": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "status": "calculated",
+      "additional_deduction": {
+        "numerator": "25",
+        "denominator": "1"
+      },
+      "L7_profit": {
+        "numerator": "3105",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "3105",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "4968",
+        "denominator": "5"
+      },
+      "ledger": [
+        {
+          "prior": {
+            "previousAccounting": "150",
+            "previousFiscal": "100",
+            "available": "50",
+            "reference": "QA quotas contabilísticas150,fiscais100,parcela50 temporariamente tributada;sem encargos permanentemente excluídos",
+            "normalUsed": {
+              "numerator": "0",
+              "denominator": "1"
+            },
+            "normalRemaining": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedUsed": {
+              "numerator": "15",
+              "denominator": "1"
+            },
+            "acceleratedRemaining": {
+              "numerator": "35",
+              "denominator": "1"
+            },
+            "normalFiscalRemaining": {
+              "numerator": "850",
+              "denominator": "1"
+            },
+            "acceleratedFiscalRemaining": {
+              "numerator": "825",
+              "denominator": "1"
+            }
+          },
+          "exit": {
+            "state": "absent",
+            "date": ""
+          },
+          "id": "accelerated1",
+          "assetId": "server",
+          "assetKey": "asset-server",
+          "description": "Máquina industrial existente QA",
+          "start": "2025-01-01",
+          "months": 6,
+          "taxBasis": {
+            "numerator": "1000",
+            "denominator": "1"
+          },
+          "normalRate": {
+            "numerator": "10",
+            "denominator": "1"
+          },
+          "acceleratedRate": {
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+            "denominator": "1"
+          },
+          "normalQuota": {
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+            "denominator": "1"
+          },
+          "acceleratedQuota": {
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+            "denominator": "1"
+          },
+          "normalDeduction": {
+            "numerator": "50",
+            "denominator": "1"
+          },
+          "acceleratedDeduction": {
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+          },
+          "additionalDeduction": {
+            "numerator": "25",
+            "denominator": "1"
+          },
+          "applied": true,
+          "reason": "Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal."
+        }
+      ],
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+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "annual": {
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+        "kind": "calendar",
+        "from": "2026-01-01",
+        "to": "2026-12-31",
+        "reference": "QA doze meses do plano correspondem ao ano civil completo",
+        "pending": []
+      },
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+        "denominator": "1"
+      },
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+        "denominator": "1"
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+        "denominator": "5"
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+      "ledger": [
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+            }
+          },
+          "exit": {
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+            "date": ""
+          },
+          "id": "accelerated1",
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+          "assetKey": "asset-server",
+          "description": "Máquina industrial existente QA",
+          "start": "2025-01-01",
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+          "taxBasis": {
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+          },
+          "normalRate": {
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+          "applied": true,
+          "reason": "Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal."
+        }
+      ],
+      "L8_final": {
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+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "exit": {
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+        "to": "2026-06-30",
+        "pending": []
+      },
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+        "denominator": "3"
+      },
+      "L6_base": {
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+        "denominator": "3"
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+      },
+      "status": "calculated",
+      "additional_deduction": {
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+      },
+      "L7_profit": {
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+        "denominator": "2"
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+      "L7_base": {
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+        "denominator": "2"
+      },
+      "L7_colecta": {
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+        "denominator": "5"
+      },
+      "ledger": [
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+            "available": "50",
+            "reference": "QA quotas contabilísticas150,fiscais100,parcela50 temporariamente tributada;sem encargos permanentemente excluídos",
+            "normalUsed": {
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+              "denominator": "1"
+            },
+            "normalRemaining": {
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+              "denominator": "1"
+            },
+            "acceleratedUsed": {
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+              "denominator": "2"
+            },
+            "acceleratedRemaining": {
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+              "denominator": "2"
+            },
+            "normalFiscalRemaining": {
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+              "denominator": "3"
+            },
+            "acceleratedFiscalRemaining": {
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+              "denominator": "2"
+            }
+          },
+          "exit": {
+            "state": "known",
+            "date": "2026-06-20"
+          },
+          "id": "accelerated1",
+          "assetId": "server",
+          "assetKey": "asset-server",
+          "description": "Máquina industrial existente QA",
+          "start": "2025-01-01",
+          "months": 5,
+          "taxBasis": {
+            "numerator": "1000",
+            "denominator": "1"
+          },
+          "normalRate": {
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+          "acceleratedRate": {
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+            "denominator": "1"
+          },
+          "normalQuota": {
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+            "denominator": "2"
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+          "normalDeduction": {
+            "numerator": "125",
+            "denominator": "3"
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+          "acceleratedDeduction": {
+            "numerator": "125",
+            "denominator": "2"
+          },
+          "additionalDeduction": {
+            "numerator": "125",
+            "denominator": "6"
+          },
+          "applied": true,
+          "reason": "Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal."
+        }
+      ],
+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "missing": {
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+        "to": "2026-06-30",
+        "pending": []
+      },
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+      "ledger": [
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+    "status": "L8_first_increment_delimited_not_implemented",
+    "date": "2026-10-26",
+    "installed_L7": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+    "no_new_L8_calculator_installed": true,
+    "initial_scope": "resident general IRPC,annualcivil2026,MZN,currentdetermined assessment,documented absence of positive PEC/unmappedcredits and autonomoustax needing ownsettlement",
+    "inputs_reused": [
+      "current L6 or applicable qualifiedL7 assessment key/version/subjectNUIT/period;never add both",
+      "L5 received/effective/on_account qualified and reconciled withholding proofs",
+      "actual documented PPC payments by subject/period/receipt",
+      "known/declaredabsence/missing states for every credit/paymentfamily"
+    ],
+    "wrong_credits_excluded": [
+      "withholding remitted by enterprise on payments to others",
+      "definitive withholding",
+      "projected amount without effective proof",
+      "duplicate receipt/allocation/year",
+      "unmapped positive PEC/investment/doubletax credit"
+    ],
+    "sequence": [
+      "validassessment",
+      "admissibledeductions and explicitabsence",
+      "effective onaccount withholdings",
+      "actual PPC",
+      "signed arithmeticbalance",
+      "applicable collection/refund minimum rules",
+      "simulatedpayable orrecoverable;not submittedor receivedrefund"
+    ],
+    "proposed_acceptance_cases": [
+      {
+        "colecta": "1408",
+        "withholdings": "300",
+        "PPC": "500",
+        "arithmetic_balance": "608"
+      },
+      {
+        "colecta": "1408",
+        "withholdings": "1000",
+        "PPC": "600",
+        "arithmetic_balance": "-192"
+      },
+      {
+        "colecta": "1408",
+        "withholdings": "408",
+        "PPC": "1000",
+        "arithmetic_balance": "0"
+      },
+      "minimumrule boundaries afterperiod/version mapping",
+      "knownzero vs declaredabsence vs missing",
+      "wrongbeneficiary/definitive/duplicates",
+      "calculation-save-recover-report with oldhistories unchanged"
+    ],
+    "cases_tested_now": false,
+    "rule_work_before_implementation": [
+      "CIRPC63/67 with Lei12/2025 nature applicable",
+      "Decreto9/2008 art21(2-5) deductionorder/limits and27(1-2/6) settlement",
+      "100MZN minimum in accepted2008 exemplar:link to applicable version/period before enabling parameter;no generic credibility revalidation",
+      "retain PEC/credits distinct and nonrefundable limits;no3/5year automaticcarry"
+    ],
+    "boundaries": [
+      "qualified cooperative withoutwithheldincome cannot silently acceptpositivereceivedwithholdings without L7segregation",
+      "no L6fallback toignore applicablependingL7effect",
+      "autonomoustax/61Apositive needs own settlement articulation",
+      "fraction exact;unmapped formrepresentation onlyblocks affectedtransport"
+    ],
+    "deferred": [
+      "automatic PPC/PEC obligationcalculation",
+      "positivePEC/creditorderlimitscarry",
+      "autonomoustaxsettlement",
+      "specialperiods/foreigncurrencypayments",
+      "interest/penalties/calendar/guideremittance",
+      "AT submission/refundprocessing",
+      "unmappedM20M22fields"
+    ],
+    "sources_reused": [
+      {
+        "file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\Lei-34-2007-BR52.pdf",
+        "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
+        "articles": "CIRPC63/67",
+        "PDF_pages": [
+          18,
+          19
+        ],
+        "official_source_acceptance_preserved": true
+      },
+      {
+        "file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\Decreto-9-2008-BR16.pdf",
+        "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697",
+        "articles": "RIRPC21/27",
+        "PDF_pages": [
+          6,
+          7
+        ],
+        "official_source_acceptance_preserved": true
+      },
+      {
+        "file": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026\\docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "articles": "Lei12/2025 IRPC67/version2026",
+        "PDF_pages": [
+          18,
+          19,
+          20
+        ],
+        "official_source_acceptance_preserved": true
+      }
+    ],
+    "global_effort": {
+      "initial_L8_L14_reference_hours": [
+        240,
+        416
+      ],
+      "is_current_remainingforecast": false,
+      "reconciliation_before_globalforecast": [
+        "implemented/reusable vs remainingcode perlot",
+        "reuseacceptedproofs;no duplicate sharedcomponentestimate",
+        "documentarywait separately",
+        "L1-L7residuals,integration/delivery,L15-L16 included"
+      ]
+    },
+    "L7_partial": true,
+    "L8_final_still_not_implemented": true
+  },
+  "global_effort_forecast_not_assumed": true,
+  "L6_operational_delimited": true,
+  "L7_partial": true,
+  "L8_final_separate": true,
+  "SGF_TEMPO_untouched": true
+}

docs/investmoz/simulations/irpc-l7-combinations-qa-20261026.json

@@ -0,0 +1,614 @@
+{
+  "status": "combinations_QA_ready_not_installed",
+  "date": "2026-10-26",
+  "branch": "codex/irpc-l7-combinations-qa-20261026",
+  "installed_baseline": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+  "documentation_baseline": "f33d99b4",
+  "version": "IRPC-normal-adjustments/14",
+  "optional_input": "special.combinations version1;document presence/absence of specific/other benefits and express exception;reuse existing qualification/period/assets",
+  "scope": "CIRPC12 qualified pure cooperative + genericCBF16;separate expense61(4);CBF4/13 incompatibility of specific+generic without express exception;unmapped exception/other benefit remain indeterminate",
+  "calculation_order": [
+    "CBF16 net difference once",
+    "existing taxablebase deductions/losses",
+    "16percent on fullyeligible cooperativebase",
+    "35percent autonomous expenses separately",
+    "L8 final remains unknown"
+  ],
+  "positive_unmapped_L6_benefit_not_reapplied": true,
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "bc72c0c045fa7d7fc2a6b98ca95205479aa448f0c2a9819b930e72f7c93f6ade",
+    "resources/js/lib/irpc-normal.ts": "4741c2bdecb8570fe786e51f777c633da34dcb0052bb000f9b63ebfde48b1f4a",
+    "resources/js/components/simulation-irpc-special.tsx": "bb567f06cf2c844419341fa298751752ef94a2f493972d28f68b5f2245b95e00",
+    "resources/js/lib/irpc-special-combinations.ts": "b638fdf96e33a27c1c73492fb5690c7b170ecbe97dd4ad9881465b2c4eaa6a22"
+  },
+  "L6_depreciation_period_fx_engines_unchanged": true,
+  "cases_recovered": {
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+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_base": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "status": "compatible",
+      "order": [
+        "Diferença adicionalCBF16 aplicada uma vez ao lucroL6",
+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
+        {
+          "assetId": "server",
+          "document": "QA-activo-servidor",
+          "line": "1",
+          "normalDeduction": {
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+            "denominator": "1"
+          },
+          "acceleratedDeduction": {
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+            "denominator": "1"
+          },
+          "priorRecoveredIncluded": {
+            "numerator": "15",
+            "denominator": "1"
+          },
+          "additionalDeduction": {
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+            "denominator": "1"
+          },
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+          }
+        }
+      ],
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+        "denominator": "1"
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+        "denominator": "1"
+      },
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+        "denominator": "5"
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+        "denominator": "5"
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+        "recoverable": null
+      }
+    },
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+        "denominator": "1"
+      },
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+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5168",
+        "denominator": "5"
+      },
+      "status": "compatible",
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+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
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+          "document": "QA-activo-servidor",
+          "line": "1",
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+            "denominator": "1"
+          },
+          "acceleratedDeduction": {
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+            "denominator": "1"
+          },
+          "priorRecoveredIncluded": {
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+          },
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+          },
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+          }
+        }
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+        "denominator": "1"
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+        "denominator": "1"
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+        "denominator": "5"
+      },
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+        "denominator": "1"
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+        "denominator": "5"
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+      }
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+        "denominator": "1"
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+        "denominator": "5"
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+      "status": "incompatible",
+      "order": [
+        "Diferença adicionalCBF16 aplicada uma vez ao lucroL6",
+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
+        {
+          "assetId": "server",
+          "document": "QA-activo-servidor",
+          "line": "1",
+          "normalDeduction": {
+            "numerator": "50",
+            "denominator": "1"
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+          "priorRecoveredIncluded": null,
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+          "remainingFiscal": null
+        }
+      ],
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+      "L7_base": null,
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+      "autonomous_tax": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "combined_colecta": null,
+      "pending": [
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+      ],
+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
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+        "denominator": "1"
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+        "denominator": "5"
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+      "order": [
+        "Diferença adicionalCBF16 aplicada uma vez ao lucroL6",
+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
+        {
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+          "document": "QA-activo-servidor",
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+            "numerator": "50",
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+          "remainingFiscal": null
+        }
+      ],
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+      "autonomous_tax": {
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+      ],
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+        "recoverable": null
+      }
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+        "denominator": "1"
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+        "denominator": "5"
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+      "status": "indeterminate",
+      "order": [
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+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
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+          "document": "QA-activo-servidor",
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+            "numerator": "50",
+            "denominator": "1"
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+          "additionalDeduction": null,
+          "remainingFiscal": null
+        }
+      ],
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+      "pending": [
+        "Excepção expressa invocada:ligar artigo,âmbito,período e limites à combinação antes de calcular;esta excepção ainda não está correspondida."
+      ],
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+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
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+        "denominator": "1"
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+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
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+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
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+        "denominator": "1"
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+        "denominator": "1"
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+        "denominator": "5"
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+        "denominator": "5"
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+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    }
+  },
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+    "API_tests": 1,
+    "API_assertions": 133,
+    "QA_database": "simulator_fiscal_delta_20261021_test",
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+    "QA_transaction_rollback": true,
+    "wayfinder_with_form": true,
+    "typescript": true,
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+    "recovered_HTML_and_financial_dossier": 7,
+    "UI": {
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+      "explicitPrepareCancel": true,
+      "assetsPeriodsBenefitsNotEdited": true,
+      "missingOnlyDependentL7": true,
+      "CBF16Additional25ThenCooperative16": true,
+      "prior15AlreadyIncluded": true,
+      "specificGenericIncompatibilityNoAutomaticChoice": true,
+      "unmappedExceptionIndeterminate": true,
+      "autonomous35NotHalved": true,
+      "saveRecoverDownload": true,
+      "accepted13InputPreserved": true,
+      "L8FinalUnknown": true,
+      "errors": []
+    },
+    "accepted13_exact_model_key_history_comparison": true,
+    "accepted_suites_not_rerun": true,
+    "typescript_build_after_main": true
+  },
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+    "tracked_files_compared_before_docs": 2822,
+    "unchanged": 2819,
+    "modified": [
+      "resources/js/components/simulation-irpc-special.tsx",
+      "resources/js/lib/irpc-normal.ts",
+      "resources/js/lib/irpc-special.ts"
+    ],
+    "new_runtime_module": "resources/js/lib/irpc-special-combinations.ts",
+    "originals": {
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+    "simulator_entry": "assets/app-ByAQSjfI.js",
+    "existing_fiscal_availability": {
+      "data": {
+        "enabled": true,
+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
+    },
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+      "release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5aaf1a56f9d928331364fcc8b0d1528e51dba327-c1543f3e",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+      "release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5aaf1a56f9d928331364fcc8b0d1528e51dba327-c1543f3e",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd"
+      ],
+      "finished_at": "2026-10-26T11:02:35.885260+00:00"
+    },
+    "log_file": "1793012270105316629.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 33.69s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1007",
+      "# pass 1007",
+      "# fail 0"
+    ],
+    "log_bytes": 287128
+  },
+  "concurrent_main_reconciliation": {
+    "QA_candidate": "ab2ff2fdbcbe6fb94f03e4bc4cc7ccbd647d94fc",
+    "concurrent_main": "a2122dc34cc9d3e8b64938c3d6b31cc36f336154",
+    "installed_baseline": "5aaf1a56f9d928331364fcc8b0d1528e51dba327",
+    "runtime_QA_files_exact": [
+      "resources/js/lib/irpc-special.ts",
+      "resources/js/components/simulation-irpc-special.tsx",
+      "resources/js/lib/irpc-normal.ts",
+      "resources/js/lib/irpc-normal-depreciation.ts",
+      "resources/js/components/simulation-irpc-normal.tsx",
+      "resources/js/lib/project-dossier-report.ts"
+    ],
+    "concurrent_files_preserved": {
+      "resources/js/components/portal-hero.tsx": "0ebe2c3e2ae2615d966d050864699a90dac2fef36ebfc174aa1059b83db9a514",
+      "resources/js/components/tempo-brand.tsx": "27c01d317ec59c9a4ddb2a184c0a8a9427fcf92d34a916060287d07226364d02",
+      "resources/js/layouts/portal-navigation.tsx": "f1f66b645035f56c9bcc7fbc8c2983e84eb29ae3ecb99461e3963a7deefbaaa6",
+      "resources/js/lib/portal-navigation.ts": "12aad264eeb5cebe7c9bf467391c611f58d1b84cc9d5fd30db983ba640e25951",
+      "resources/js/pages/PortalInvestidor.tsx": "d418f960f82ae0d054acfe094047bc80a16f7b418506f054e6d7da07edf6ef00",
+      "resources/js/pages/investment/shared.tsx": "00098334435de3bb5c7b13608c0e53c63a4bdee7d9cdf07f24b3aec54441f05e",
+      "resources/js/pages/portal/why-invest.tsx": "3917efa7b0d33fe8fe6e4562c3b9e2f53200b9e07807cd29bade328f8e5ae7e2",
+      "tests/frontend/portal-navigation.test.mjs": "518c7e1de6fb1b385caffe39914e2905bf8f561d938f0527561156602a0e3098"
+    },
+    "CSV_concurrent_V2_01_preserved": true,
+    "removed_manual_history_lines_restored": 586,
+    "resolution": "main changed only by removing586tail lines from the manual;candidate manual retained in full;CSV auto-merge preserved V2-01 and changed only fiscal rowAUD-SIM-INT02",
+    "new_functional_round": false,
+    "accepted_QA_proofs_reused": {
+      "new_frontend_tests": 19,
+      "API_tests": 1,
+      "API_assertions": 108,
+      "API_database": "simulator_fiscal_delta_20261021_test",
+      "API_host": "127.0.0.1",
+      "API_port": 55441,
+      "API_transaction_rollback": true,
+      "QA_identity_guard": true,
+      "Wayfinder_generated_with_form": true,
+      "typescript_noEmit": true,
+      "QA_build": true,
+      "API_recovered_to_HTML_and_financial_dossier_cases": 6,
+      "UI": {
+        "actualComponent": true,
+        "expenseL6Addback100Autonomous35": true,
+        "missingClassificationDoesNotEraseNormalProfit": true,
+        "absenceExplicit": true,
+        "cooperative16MixedCaseBlockedOnly": true,
+        "acceleratedQuota150LimitedToAccounted120": true,
+        "netAdditionalDeduction20": true,
+        "cumulationMissingExplicit": true,
+        "saveRecoveryDownload": true,
+        "finalBalanceL8Unknown": true,
+        "errors": []
+      },
+      "old_functional_suites_repeated": false,
+      "building_and_lower_optional_quota_cases": true
+    }
+  },
+  "dependency_archiving": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 8,
+    "free_before": 4349009920,
+    "free_after": 6454341632,
+    "receipt": "/var/backups/investmoz-build-dependencies-irpc-l7-common-20261026/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/5aaf1a56f9d928331364fcc8b0d1528e51dba327-c1543f3e",
+      "/var/www/investmoz-homologacao/releases/56475acb2f39e58cb51664913f7fb499f58eb7ab-694b3932"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "accepted_QA_proofs_reused": {
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+    "API_tests": 1,
+    "API_assertions": 108,
+    "API_database": "simulator_fiscal_delta_20261021_test",
+    "API_host": "127.0.0.1",
+    "API_port": 55441,
+    "API_transaction_rollback": true,
+    "QA_identity_guard": true,
+    "Wayfinder_generated_with_form": true,
+    "typescript_noEmit": true,
+    "QA_build": true,
+    "API_recovered_to_HTML_and_financial_dossier_cases": 6,
+    "UI": {
+      "actualComponent": true,
+      "expenseL6Addback100Autonomous35": true,
+      "missingClassificationDoesNotEraseNormalProfit": true,
+      "absenceExplicit": true,
+      "cooperative16MixedCaseBlockedOnly": true,
+      "acceleratedQuota150LimitedToAccounted120": true,
+      "netAdditionalDeduction20": true,
+      "cumulationMissingExplicit": true,
+      "saveRecoveryDownload": true,
+      "finalBalanceL8Unknown": true,
+      "errors": []
+    },
+    "old_functional_suites_repeated": false,
+    "building_and_lower_optional_quota_cases": true
+  },
+  "source_inventory_reused": {
+    "files_reused": 8143,
+    "broad_search_repeated": false,
+    "receipt": "irpc-l7-scope-20261026.json",
+    "sources": [
+      {
+        "id": "CIRPC",
+        "title": "Lei34/2007",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\docs\\investmoz\\simulations\\source-archive\\Lei-34-2007-BR52.pdf",
+        "bytes": 1676884,
+        "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
+        "references": "PDF5/p768(59):12,14,15; PDF15–16:54–56; PDF17/p768(71):61",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "IRPC-2026",
+        "title": "Lei12/2025",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "bytes": 440018,
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "references": "PDF18–20; PDF20:art2/61-A,art3,art6; vigência01/01/2026",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "IRPC-2022",
+        "title": "Lei20/2022",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\docs\\investmoz\\simulations\\source-archive\\BR252-I-Serie-2022-Lei20-PESOE.pdf",
+        "bytes": 17966640,
+        "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d",
+        "references": "PDF1/p2731:61(2), termo31/12/2025",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "CBF-local",
+        "title": "Lei4/2009",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\outputs\\irpc-l7-scope\\CBF-Lei4-2009-APIEX.pdf",
+        "bytes": 10998765,
+        "sha256": "4231a5b6783e603cedb98992f3e93ecaf1c1d5be341b093560cf2fdd0845b0dc",
+        "references": "Original local disponível; scan sem extracção textual útil; cotejo textual pela compilação oficial",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false,
+        "authorised_original": "\\\\Mac\\Home\\Documents\\TEMPO\\Portal Tempo\\Legislacao\\Apiex\\3.-Lei-no4-2009-de-12-de-Janeiro-Codigo-dos-Beneficios-Fiscais.pdf"
+      },
+      {
+        "id": "APIEX",
+        "title": "Compilação oficial APIEX",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\outputs\\irpc-l7-scope\\APIEX-legislacao-investimentos-2025.pdf",
+        "bytes": 6467655,
+        "sha256": "ba1e9eaabfec5d0c4cb2d9f2444a6860f7a90f222034764197829be402d408ed",
+        "references": "pp8–32:Lei8/2023; pp36–59:Decreto8/2024; pp64–92:CBF4/2009; p68:9/10;p71–74:15–19",
+        "official_url": "https://pt.apiex.gov.mz/wp-content/uploads/2025/02/LEGISLACAO-DE-INVESTIMENTOS-EM-MOCAMBIQUE.pdf",
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "RCBF",
+        "title": "Decreto56/2009",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\outputs\\irpc-l7-scope\\Decreto56-2009-BR40.pdf",
+        "bytes": 422005,
+        "sha256": "6ea1b8d93daed48c6d590481d874010fa1708211d8f27c319dc9a31328456017",
+        "references": "Procedimento já cotejado em iva-l1-p084-p085-model-i1-cotejo-20261024.json; não estende isenções IVA a IRPC",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      }
+    ],
+    "document_consultation_activates_calculation": false
+  },
+  "L6_operational_demonstrated_scope_preserved": true,
+  "L6_pending_code_and_documentation_preserved": true,
+  "L7_integrally_complete": false,
+  "IRPC_integrally_complete": false,
+  "new_private_synthetic_writes_on_active": 0,
+  "location_grants_benefit": false,
+  "L8_retentions_payments_annual_credit_application_final_balance_separate": true,
+  "remaining_scope": {
+    "implementation": [
+      "61(4) sources/partial segregation outside calculated36g",
+      "cooperative mixed/withheld income and other entity exemptions9–14",
+      "CBF16 other assets/methods/optional lower quota/periods/prior quotas and combinations",
+      "61-A capital gains and special operations54–56/41-A",
+      "CBF17–19 deductions/magnifications andCBF15 potential credit origin/eligibility",
+      "sector/territory and specific special regimes",
+      "L7 M20/M22 official transport"
+    ],
+    "documentary_case_dependencies": [
+      "nature/incidence/parcel and correct period",
+      "individual statute/title/recognition or applicable exception only where required",
+      "specific norm/validity/compatibility/order/limit not corresponded",
+      "affected form edition/field/representation"
+    ],
+    "examples_and_resume_conditions": "same consolidated matrix and manual section:saldo concreto de L7 após a primeira entrega agrupada"
+  },
+  "evidence": {
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+    "installed-protected.txt": "e2fc267572cf8c29ee15e4efa524679843377766d19456ccba4e9187b7c55a21",
+    "installed-public-delta.json": "557cbdc9ec7db9b0eb6865d0998c83a9c4a957ee041ba1bce0e54cd2df4ee3cb",
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+    "integration.txt": "c320a8d33ea33e1f70a291b7da2fa4934658b2f87fc9a26a9521325e23cfac7d",
+    "manifest-served.json": "d78a1bdb503c10849f5ea8d8879753653c2c2fc22f6182f6d68ec9f6adf635b5",
+    "operational-delta.txt": "18793b0013b52e87ad088317b49ef3ef31e582dfb073500fa29a5822e237f61c",
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+    "preflight.txt": "6bf42bb982a7e5807123569ba9a4951bd639132b628965586b7ed60f36b5f0ea",
+    "preparation.json": "46c078247bb3b68f2aabdb9aa5c0e40bf648dbc07e467933ce82d749b9741a00",
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+    "restore.txt": "fcf1cbf5a6de6c0ac9172c3b5acd39c7c0438f950a2297be5f84964268ef4c24",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-before.txt": "290e99722a17dabbeb4bb609b2c3df423357dd1e34b3cc6f4e45cd64e758c797",
+    "status-final.txt": "3814636ae1e3d45f6da832b42b3a9215503598bc20c0c080b3ab5181a074bea0",
+    "status-progress-1.txt": "b289c9824a293d6b97db770712ce92e65c714fe72f22e0410ef6447b655d47d6"
+  }
+}

docs/investmoz/simulations/irpc-l7-common-qa-20261026.json

@@ -0,0 +1,570 @@
+{
+  "status": "L7_common_qualification_autonomous_expenses_cooperative_acceleration_QA_prepared_not_installed",
+  "recorded_date": "2026-10-26",
+  "installed_baseline": "5aaf1a56f9d928331364fcc8b0d1528e51dba327",
+  "scope_baseline": "d37fffb2d2eacef6300f1c81fc29993178532f35",
+  "branch": "codex/irpc-l7-common-autonomous-qa-20261026",
+  "version": "IRPC-normal-adjustments/10",
+  "installed": false,
+  "L6_operational_scope_preserved": true,
+  "IRPC_integrally_complete": false,
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "5d261cdb54506bd892fa49776bb53a20600e62e64a4c180ef26cdcdb8b6a3806",
+    "resources/js/components/simulation-irpc-special.tsx": "9ccd89e46703f9dd14c1110459b22673623a19bd652d137f40ec83e0f7c223db",
+    "resources/js/lib/irpc-normal.ts": "7e63e7e5928a90c5305fd1fca49db883fec32666381ee99ae6fa4b06c711d9a7",
+    "resources/js/lib/irpc-normal-depreciation.ts": "00ba22e449b23e570bfbbf3895bd334029a16f938d5a5ff999ca67b4318f58c3",
+    "resources/js/components/simulation-irpc-normal.tsx": "e01e54dee4cd2555a8a27ed77512cf220056b5899ea9dacbaaae6d4063ce2d42",
+    "resources/js/lib/project-dossier-report.ts": "cba66c88391da83b4fdb345a9570eca5ae83979cbbd508eb44b53995d812718d"
+  },
+  "cases_recovered": {
+    "expense": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
+        "colecta": {
+          "numerator": "5168",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "5168",
+        "denominator": "5"
+      },
+      "autonomous_tax": {
+        "numerator": "35",
+        "denominator": "1"
+      },
+      "combined_colecta": {
+        "numerator": "5343",
+        "denominator": "5"
+      },
+      "expense_status": "calculated",
+      "cooperative_status": "absent",
+      "acceleration_status": "absent",
+      "additional_depreciation_deduction": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "history_versions": [
+        "IRPC-normal-adjustments/1",
+        "IRPC-normal-adjustments/2",
+        "IRPC-normal-adjustments/3",
+        "IRPC-normal-adjustments/4",
+        "IRPC-normal-adjustments/5",
+        "IRPC-normal-adjustments/6",
+        "IRPC-normal-adjustments/7",
+        "IRPC-normal-adjustments/8",
+        "IRPC-normal-adjustments/9"
+      ],
+      "final_balance": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "missing": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
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+          "numerator": "5168",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "5168",
+        "denominator": "5"
+      },
+      "autonomous_tax": null,
+      "combined_colecta": null,
+      "expense_status": "indeterminate",
+      "cooperative_status": "absent",
+      "acceleration_status": "absent",
+      "additional_depreciation_deduction": {
+        "numerator": "0",
+        "denominator": "1"
+      },
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+        "IRPC-normal-adjustments/1",
+        "IRPC-normal-adjustments/2",
+        "IRPC-normal-adjustments/3",
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+        "IRPC-normal-adjustments/5",
+        "IRPC-normal-adjustments/6",
+        "IRPC-normal-adjustments/7",
+        "IRPC-normal-adjustments/8",
+        "IRPC-normal-adjustments/9"
+      ],
+      "final_balance": {
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+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "negative": {
+      "L6_reference": {
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docs/investmoz/simulations/irpc-l7-grouped-delivery-20261026.json

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+            "delivery_user_agent": true,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
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+              "last_activity"
+            ],
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+            "delivery_user_agent": false,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
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+      "branch": "main",
+      "built_at": "2026-10-26T13:34:38.155848+00:00",
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+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
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+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "IRPC-normal-adjustments/13": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "Preparar CBF16 para início de actividade": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "Preparar CBF16 para cessação e quotas anteriores": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "sem consumo de saldos oficiais": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "Preparar CBF16 com duodécimos": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "CBF16 — duodécimos reutilizados de L6": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "Suporte dos duodécimos CBF16": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "Manter preparação anual CBF16": [
+        "assets/services-Dwp9X13w.js"
+      ],
+      "CBF16 por duodécimos — ": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "diferença adicional:": [
+        "assets/project-dossier-MN0piFXE.js"
+      ],
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-MN0piFXE.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-CNhBEvbI.js",
+        "status": 200,
+        "sha256": "b9b847d250ac7868f3751371cd49009a3b7d6ad88bdbcb18890b711157508074"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-Dwp9X13w.js",
+        "status": 200,
+        "sha256": "3b102fdc35d71ba203451d784264e949f2fec8ad55de84ecdee44a4920dc35c2"
+      },
+      {
+        "file": "assets/project-dossier-MN0piFXE.js",
+        "status": 200,
+        "sha256": "7dc6c894ba3b9cd83dea620c0f6412fdb219d75970e15a5e2e81af479066c3d6"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-BLx8DOj2.js",
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline": {
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+    "installed": {
+      "status": "installed",
+      "commit": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
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+      "previous_release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
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+      "release": "/var/www/investmoz-homologacao/releases/632dc06930d6b4f1b012feb3b4daa3b1cfc53f39-4c020686",
+      "previous_release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
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+      ],
+      "finished_at": "2026-10-26T13:34:41.383616+00:00"
+    },
+    "log_file": "1793021473834371945.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 32.94s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1042",
+      "# pass 1042",
+      "# fail 0"
+    ],
+    "log_bytes": 296124
+  },
+  "accepted_QA_proofs_reused": {
+    "irpc-l7-start-period-qa-20261026.json": {
+      "new_frontend_tests": 9,
+      "API_tests": 1,
+      "API_assertions": 97,
+      "API_database": "simulator_fiscal_delta_20261021_test",
+      "API_host": "127.0.0.1",
+      "API_port": 55441,
+      "API_transaction_rollback": true,
+      "wayfinder_with_form": true,
+      "typescript": true,
+      "isolated_build": true,
+      "HTML_financial_dossier_from_5_API_recoveries": true,
+      "actual_component": {
+        "actualComponent": true,
+        "explicitStartOptionAndCancel": true,
+        "reuseL6PeriodEvidenceExplicit": true,
+        "assetsAndPeriodUnchanged": true,
+        "missingPreservesNormal1001_60": true,
+        "sixActualMonths50Normal75Accelerated60Cap10Additional": true,
+        "simulatedColecta998_40": true,
+        "exactFraction5over3": true,
+        "saveRecoveryDownload": true,
+        "negativeAbsenceDistinct": true,
+        "L8FinalUnknown": true,
+        "errors": []
+      }
+    },
+    "irpc-l7-cessation-prior-qa-20261026.json": {
+      "new_frontend_tests": 11,
+      "API_tests": 1,
+      "API_assertions": 123,
+      "API_database": "simulator_fiscal_delta_20261021_test",
+      "API_host": "127.0.0.1",
+      "API_port": 55441,
+      "transaction_rollback": true,
+      "wayfinder_with_form": true,
+      "typescript_after_main": true,
+      "build_after_main": true,
+      "HTML_financial_dossier_from_7_API_recoveries": true,
+      "UI": {
+        "actualComponent": true,
+        "explicitPreparationAndCancel": true,
+        "missingOnlyDependentL7": true,
+        "assetsAndPeriodNotEdited": true,
+        "prior15RecoveredWithin75DeductionAdditional25": true,
+        "prior35RemainingNotConsumed": true,
+        "annual30RecoveredWithin150DeductionAdditional50": true,
+        "cessationDoesNotImplyAssetExit": true,
+        "documentedExit5MonthsExact125over6": true,
+        "saveRecoverDownload": true,
+        "negativeAbsenceDistinct": true,
+        "accepted12DoesNotGainConflictingInput": true,
+        "L8FinalUnknown": true,
+        "errors": []
+      },
+      "accepted_ba83_proofs_reused_not_rerun": true
+    }
+  },
+  "no_custom_QA_suite_repeated": true,
+  "demonstrated_example": {
+    "normal_deduction_MZN": "50",
+    "accelerated_deduction_MZN": "75",
+    "prior_recovered_included_in_75_MZN": "15",
+    "additional_deduction_MZN": "25",
+    "prior_remaining_arithmetic_MZN": "35",
+    "colecta_simulated_MZN": "993.60",
+    "declared_prior_balances_unchanged": [
+      "150",
+      "100",
+      "50"
+    ],
+    "official_balances_consumed": false,
+    "final_balance": "L8_not_calculated"
+  },
+  "remaining_L7": "cumulation and remaining implementation/document dependencies retained in same matrix;no full completion",
+  "next_scope": "qualify combinations per applicable dispositions and segregated parcels;do not add positive benefits or apply automatic global cumulation",
+  "L6_operational_delimited": true,
+  "L7_partial": true,
+  "L8_final_separate": true,
+  "SGF_TEMPO_untouched": true
+}

docs/investmoz/simulations/irpc-l7-months-delivery-20261026.json

@@ -0,0 +1,532 @@
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+    "files_verified": 369,
+    "dump_sha256": "a4e23c6647eeb88ad14b697fafb4728be34118ad0fcfb73f02430fdc8a29135c",
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+    "restore_verified": false
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+    "container_network": "none",
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+        "available_bytes": 5901660160,
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+        "mount": "/dev/md2 /      ext4",
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+        "available_bytes": 5901660160,
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+        "path": "/var/lib/docker",
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+    "existing_pipeline_minimum_bytes": 5368709120,
+    "observed_previous_backup_bytes": 175917329,
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+    "space_guard_satisfied": true,
+    "current_release_entry_reference": 31179,
+    "inodes_available_vs_reference": true,
+    "inode_note": "Observed current release footprint for scale;no new arbitrary inode threshold. Capacity rechecked after fresh backup.",
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+        "mount": "/dev/md2 /      ext4",
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+    "preserved_L3_ISPC_FX_runtime_files_verified": 60,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
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+    "changed_tables": {
+      "cache": {
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+          "checksum": "716daf400150d9b23980e9c93b3e2f69"
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+          "checksum": "512b1ff328aa6bd8c495408be1ab804f"
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+          "checksum": "8f0c8ef146080d0b1bea08aaaddf0446"
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+      "relations": 28,
+      "geometries": 408
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+    "content_imports": 0,
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+      "storage/app": {
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+        "uid": 1001,
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+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart;requestthrottle;identical home-sector cached value with refreshed expiry(HomeController remember10min);no deletedcache",
+    "sessions": "anonymous sessions from delivery user-agent or exactUA/time correlated with nginx public request;deleted sessions individually expired beyond configured lifetime,normal database session garbage collection(config/session lottery2/100)",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
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+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true,
+            "same_value_home_cache_expiry_refresh": false
+          },
+          {
+            "key_sha256": "c1c7bc86ef3255c103a0be6aeb651b824eb07259e993cc5daf3665c1a6afff2d",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true,
+            "same_value_home_cache_expiry_refresh": false
+          },
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false,
+            "same_value_home_cache_expiry_refresh": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 17,
+        "after_rows": 20,
+        "changes": [
+          {
+            "key_sha256": "5b744c29cc4e8a7d20f33814b52fa522e2c04dc525e7e82fa1c00e18ba91d528",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": false,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "26b9b547d6b141fc234b6ea7dac11a679e4bcc54771dfccfcd48a0a5e5abd472",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "db3bcd670b9bafa55a0eb8069cdb3687fd0b7af8640fb4dc464c8adda4aaeccb",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "branch": "main",
+      "built_at": "2026-10-26T12:39:22.332516+00:00",
+      "manifest_sha256": "ce3110f77afcaefb5943e50fff77cc8feb34b4c1af20aea1fb64602ffa739264"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/11": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "Preparar CBF16 com duodécimos": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "CBF16 — duodécimos reutilizados de L6": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "Suporte dos duodécimos CBF16": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "Manter preparação anual CBF16": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "CBF16 por duodécimos — ": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "diferença adicional:": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-BFw3okex.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-BE3GlToo.js",
+        "status": 200,
+        "sha256": "ff2cddc6e148022c6358910dc7bc3deb002887fc9851c2a46bb2ce69b9c39aaa"
+      },
+      {
+        "file": "assets/project-dossier-BFw3okex.js",
+        "status": 200,
+        "sha256": "7d7263d2fb030111d5ea842eb0ee8b98565e9208b6c8ad7dfd4ff58e4a4b1346"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-BDq13GEq.js",
+        "status": 200,
+        "sha256": "05d13e2e1f454db1f6430de4882468ade75f130b3044f781e68853e4367a1732"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-C9i2PsI1.js",
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "0bd5d495505d512088887efd3dc5c61f645b1647"
+      ],
+      "finished_at": "2026-10-26T12:39:25.297008+00:00"
+    },
+    "log_file": "1793018162607468190.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 30.45s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1022",
+      "# pass 1022",
+      "# fail 0"
+    ],
+    "log_bytes": 290854
+  },
+  "accepted_QA_proofs_reused": {
+    "frontend_new_tests": 15,
+    "API_tests": 1,
+    "API_assertions": 89,
+    "API_database": "simulator_fiscal_delta_20261021_test",
+    "API_port": 55441,
+    "API_identity_guard": true,
+    "API_transaction_rollback": true,
+    "API_to_report_cases": 5,
+    "UI": {
+      "actualComponent": true,
+      "explicitOptionalMonthlyDoesNotEditAssets": true,
+      "cancelPreservesDeliveredAnnual": true,
+      "missingSupportPreservesNormalReference": true,
+      "L6TimingEditedAndReused": true,
+      "quota75LimitedTo60Additional10": true,
+      "OctoberUses3MonthsAdditional12_50": true,
+      "exactFraction25over6": true,
+      "saveRecoveryDownload": true,
+      "negativeAbsenceDistinct": true,
+      "finalL8Unknown": true,
+      "errors": []
+    },
+    "Wayfinder_with_form_generated": true,
+    "typescript_noEmit": true,
+    "QA_build": true,
+    "unaffected_functional_suites_repeated": false
+  },
+  "demonstrated_example": {
+    "normal_quota_MZN": "50",
+    "CBF16_quota_MZN": "75",
+    "deduction_after_accounting_cap_MZN": "60",
+    "additional_deduction_MZN": "10",
+    "colecta_simulated_MZN": "2016",
+    "final_balance": "L8_not_calculated"
+  },
+  "next_compatible_QA_scope": "CBF16 for a resident beginning activity during2026:documented short period and monthly asset timing reused from L6;explicit scope;no cessation/transition/priorquotas/cumulation",
+  "L7_partial": true,
+  "L6_and_first_L7_treatments_preserved": true,
+  "L8_final_settlement_separate": true,
+  "SGF_affected": false,
+  "cleanup_executed": false,
+  "new_private_synthetic_writes_on_active": 0,
+  "evidence": {
+    "backup.txt": "08e14e4dc56973954fdafb3ecca8fb586894e6d50188a0c450f714cc69bd442a",
+    "baseline.txt": "3838c6d8327fe90ef9f5e19dacaf9c2fcdd61f44d95127520a61da09399bd81c",
+    "capacity-after-backup.txt": "347647d26d78d4da2c21602f7ca9d58dbfdacf987af1a3dda8d13595790e0f58",
+    "installed-protected.txt": "d7c47360d40bcf1380ba419dbf55cffb84651bf11b3b073547328bfee0c76cb5",
+    "installed-public-delta.json": "1a882e238d57af6b7d8b551905011e39e8d5ade96852aeddca7e6c2e76df2df8",
+    "installed-public.txt": "d79a2ebea5691ed85fb432b3b5ec1e68fc83585431b86caa22b8c07f64e6b852",
+    "integration.txt": "58473f88aadc2f40d0cb1f6cafc4bad5f19a74fd94fced4007150c8bc4e72033",
+    "manifest-served.json": "ce3110f77afcaefb5943e50fff77cc8feb34b4c1af20aea1fb64602ffa739264",
+    "operational-delta.txt": "ec794652c7de2e71ee3126d741c330961cde9b123477185c1f9bdb5b530b9afb",
+    "preflight.txt": "1bb024b6c1d66fc07ae0a181961729d4af532d3c51570c1aec06ca5b0039033a",
+    "preparation.json": "22c21051049a495d3aa98c83c3faaddad6ddd0200489647bb137cb5c7fdb5bcc",
+    "progress-1.txt": "4556381c15abcb5c96d6b675f328b6ee9baa20e9e83495becc58106a224dcaed",
+    "progress-2.txt": "c882b2b1c75e7e462f59b97fb4b4d570d772fb331c4d4676a660d94619b8c778",
+    "progress-3.txt": "1e02bd58bf4477f0573cecdcec6ec086820401a2628a02df7518a969d7115dc1",
+    "restore.txt": "7f987653a5a41b4e586bb88247548a3e4ab1ef94080fbef4d448dc2e249e1baa",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "3353b0b2e359627d9987fff4df576b5c466ba903235d60bbc40feac5d8082efa"
+  }
+}

docs/investmoz/simulations/irpc-l7-months-qa-20261026.json

@@ -0,0 +1,527 @@
+{
+  "status": "CBF16_monthly_QA_prepared_not_installed",
+  "date": "2026-10-26",
+  "branch": "codex/irpc-l7-months-qa-20261026",
+  "QA_workspace_reused_without_deleting_old_proofs": "C:\\laragon\\www\\portal-investidor-irpc-l7-common-qa-20261026",
+  "installed_baseline": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+  "documentation_baseline": "aed020d19eff800ac970ac43b7e0b7a157df5486",
+  "version": "IRPC-normal-adjustments/11",
+  "optional_input": "special.acceleration.monthly version1 and explicit reference;no automatic date/value changes",
+  "delivered_version10_keys_models_histories_preserved": true,
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "a6efbece159a118c5900a6c0d1ebd7b57091b62853c0ad589538546b377aa184",
+    "resources/js/lib/irpc-normal.ts": "f21868298d050c72149bcc814858123cb5c7320a93399b30c994b09b5117087c",
+    "resources/js/components/simulation-irpc-special.tsx": "da8160778c75935e8b7061ed5722616240189be818e1e04f5711d5b14ec6672d"
+  },
+  "L6_depreciation_engine_unchanged": true,
+  "cases_recovered": {
+    "monthly": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
+        "colecta": {
+          "numerator": "10096",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": {
+        "numerator": "6300",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "6300",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "2016",
+        "denominator": "1"
+      },
+      "additional_deduction": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "status": "calculated",
+      "monthly": {
+        "input": {
+          "version": 1,
+          "reference": "QA opção de duodécimos desde a entrada emuso,datas/meses do mesmo activoL6"
+        },
+        "period": {
+          "kind": "calendar",
+          "from": "2026-01-01",
+          "to": "2026-12-31",
+          "reference": "QA doze meses do plano correspondem ao ano civil completo",
+          "pending": []
+        },
+        "source": "CBF16 com Decreto72/2013 art9:taxa normal máxima ×1,5 ×duodécimos/12,meses reutilizados do mapaL6. Exercício anual civil2026,entrada emuso no ano,método constante,sem saída/quotas anteriores/cumulação. Dedução limitada ao contabilizado elegível e saldo fiscal;apenas diferença adicional,não nova amortização contabilística.",
+        "assets": [
+          {
+            "id": "accelerated1",
+            "assetId": "server",
+            "assetKey": "asset-server",
+            "description": "Máquina industrial existente QA",
+            "start": "2026-07-15",
+            "months": 6,
+            "taxBasis": {
+              "numerator": "1000",
+              "denominator": "1"
+            },
+            "normalRate": {
+              "numerator": "10",
+              "denominator": "1"
+            },
+            "acceleratedRate": {
+              "numerator": "15",
+              "denominator": "1"
+            },
+            "normalQuota": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedQuota": {
+              "numerator": "75",
+              "denominator": "1"
+            },
+            "normalDeduction": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedDeduction": {
+              "numerator": "60",
+              "denominator": "1"
+            },
+            "additionalDeduction": {
+              "numerator": "10",
+              "denominator": "1"
+            },
+            "applied": true,
+            "reason": "Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal."
+          }
+        ]
+      },
+      "final_balance": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "fraction": {
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+}

docs/investmoz/simulations/irpc-l7-scope-20261026.json

@@ -0,0 +1,225 @@
+{
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+}

docs/investmoz/simulations/irpc-l7-server-state-20261026.json

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+  "previous_delivery_receipt": "irpc-l7-common-delivery-20261026.json",
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+        "total_inodes": 29089792,
+        "available_inodes": 21448231
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+        "total_inodes": 29089792,
+        "available_inodes": 21448231
+      }
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+      "        release=self.releases/(target+'-'+uuid.uuid4().hex[:8]);release.mkdir(mode=0o750)"
+    ],
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+    "L7_delta_hashes_match": {
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+      "resources/js/components/simulation-irpc-special.tsx": true,
+      "resources/js/lib/irpc-normal-depreciation.ts": true,
+      "resources/js/lib/irpc-normal.ts": true,
+      "resources/js/lib/irpc-special.ts": true,
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+      "files": 369,
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+      "restore": {
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+        "container_network": "none",
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+          "bytes": 153036740
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+        "backup-receipt.json": {
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+          "bytes": 94539
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+        "restore-receipt.json": {
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+          "bytes": 269
+        }
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+    "cleanup_executed": false,
+    "active_data_writes": 0
+  },
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+    "same_partition_for_release_state_backup_tmp_docker": true,
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+    "existing_space_guard_plus_observed_backup_satisfied": true,
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+    "new_deployment_needed": false
+  },
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+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/10": [
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+      ],
+      "Preparar qualificação L7": [
+        "assets/services-BSj1SuMk.js"
+      ],
+      "Despesas — imposto autónomo": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Cooperativa — redução da taxa": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Amortizações aceleradas": [
+        "assets/project-dossier-KEyrPtc6.js",
+        "assets/services-BSj1SuMk.js"
+      ],
+      "novo ajustamento ao lucro:": [
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+      ],
+      "colecta combinada:": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ]
+    },
+    "assets": [
+      {
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+  },
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+      "L6 monthly timing/financial source and normal reference result",
+      "existing qualification/source/title/provenance and versioned book"
+    ],
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+    "acceptance": [
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+      "rehabilitated/used/revalued assets",
+      "recovery of previous quotas",
+      "cooperative+CBF16 or other benefit combinations",
+      "unmapped official form fields"
+    ],
+    "resume_condition": "Link already-demonstrated L6 monthly timing to qualified CBF16 rate increment,retain exact values/caps and prove only new effects in isolated QA;missing project evidence affects that asset only"
+  },
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+    "section": "saldo concreto de L7 após a primeira entrega agrupada"
+  },
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+  "L8_final_settlement_separate": true,
+  "local_cleanup": false,
+  "SGF_affected": false,
+  "new_backup_restore_or_installation": false
+}

docs/investmoz/simulations/irpc-l7-start-period-qa-20261026.json

@@ -0,0 +1,309 @@
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+    "specific normativeperiod and cumulation order/limits",
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+  "L7_partial": true,
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+  "evidence_directory": "outputs/irpc-l7-start-period"
+}

docs/investmoz/simulations/irpc-l8-carry-qa-20261028.json

@@ -0,0 +1,185 @@
+{
+  "date": "2026-10-28",
+  "status": "implemented and demonstrated in isolated QA; not installed",
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+  "base": "cf4e0638",
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+  "scope": {
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+    "subject": "same subject, resident general",
+    "period": "annual ordinary origins; calendar-year current close",
+    "currency": "documented MZN; exact foreign-credit fractions supported",
+    "international": "eligible origin credit minus origin deduction and documented actual later uses; five subsequent exercises, art65(3)",
+    "pec": "actual PEC eligible origin minus origin deduction and actual later uses; three subsequent exercises, art66(1–2)",
+    "allocation": "explicit documented selection between current and prior exercises, confirmed against current assessment; no presumed FIFO or automatic reduction",
+    "expiry": "ordinary window ended excludes current deduction but keeps source and arithmetic historical remainder",
+    "origin_rules": "origin assessment, inclusion/limits/insufficient collection and applicable period documented; exceptional/transitional rules outside scope"
+  },
+  "restriction_origins": {
+    "Tempo": "preserve approved sources, accepted deliveries, data/history, QA isolation; continue L8",
+    "accepted_requirement": "CIRPC65(3),66(1–2), source already accepted; no new provenance approval",
+    "technical_choices": "optional versioned snapshot extension; consolidated nature/country/origin-year balance; explicit selection avoids invented interyear priority"
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+    "affected_previously_accepted_tests": 49,
+    "total_frontend_pass": 65,
+    "frontend_fail": 0,
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+    "API_transactions_rolled_back": true,
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+    "typescript": "passed",
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+    "PHP_formatting": "pint passed",
+    "browser_manual": "not performed; no manual UI acceptance claimed"
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+    {
+      "name": "payable",
+      "status": "payable",
+      "balance": {
+        "numerator": "550",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "expired",
+      "status": "indeterminate",
+      "balance": null,
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "missing-use",
+      "status": "indeterminate",
+      "balance": null,
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "overallocated",
+      "status": "indeterminate",
+      "balance": null,
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "fractional",
+      "status": "payable",
+      "balance": {
+        "numerator": "1822",
+        "denominator": "3"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "recoverable",
+      "status": "recoverable",
+      "balance": {
+        "numerator": "-500",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    }
+  ],
+  "remaining_L8": [
+    "automatic national-fraction derivation and case-specific treaty correspondence",
+    "economic credit art64/53 and benefit-specific credits with own qualification/limits",
+    "PPC/PEC obligation and calendar, interest/penalties and payment guides with applicable edition",
+    "autonomous taxation, special periods, other currencies, M20/M22 transport/submission",
+    "exceptional or transitional interyear cases outside ordinary source window; no official ledger created"
+  ],
+  "next_independent_increment": {
+    "item": "economic double-tax credit",
+    "source": "existing accepted CIRPC64,53(1)a and exclusion40; BR52 original",
+    "required_correspondence": "distributed profits included, payer/recipient residence and IRPC nonexemption, art40 distinction, source tax, gross-up53, proportional cap64, actual use and nonduplication; do not infer from declared dividend alone"
+  },
+  "L8_complete": false,
+  "evidence": {
+    "api.log": "ef604fbe7a289930cb0b6dfa35407e0f115092894d32fd98c04a9e1f3b732415",
+    "build-result.json": "80bb1b6bb0ccadaf94f241ace9b0b19f77461b193b8b7522afa655d414d36198",
+    "build.log": "d93839f94f37e181acafe3f6295c10982e036475b1f5186aedba9a9ae3cd6bd9",
+    "existing-records-preservation.json": "b45b3306d3c9dee63fbbaf9a04bba31008019e65892bd16322460b5ef53eda7d",
+    "frontend-tests.log": "86a878a794a8f1ed7db56d689f0b9d5a2bdbc6079aa66e3cfe4b65ae64e656f6",
+    "protected-consumers.json": "9f147ea688a79a77a8d7507cf1c322a6a3c03b959be8fc5ed114db63dac05761",
+    "recovered-report-receipt.json": "82df86eaabbb79d760e4f2f1efb0f900d9e9607e11ea49502746dbafc46fed03",
+    "source-preservation.json": "c28df37db83989fe5746dcb5382a75c4f39471a16a7cbe64670260209cf6ad79"
+  },
+  "qa_commit": "d134a92d169f9159a692ed158e3a051889f7ab3a",
+  "qa_branch_pushed": false
+}

docs/investmoz/simulations/irpc-l8-delivery-capacity-20261027.json

@@ -0,0 +1,95 @@
+{
+  "status": "prepared_delivery_deferred_by_user_capacity_not_satisfied",
+  "date": "2026-10-27",
+  "candidate": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
+  "QA_runtime_commit": "11a6cee981f0a425b0fceefb6ed85485bb298245",
+  "candidate_branch": "codex/irpc-l8-settlement-qa-20261026",
+  "remote_main_verified": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+  "installed_remote_verified": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+  "capacity": {
+    "checked_at_UTC": "2026-10-27T06:05:28.744338+00:00",
+    "partition": "/dev/md2 /      ext4",
+    "free_bytes": 4402343936,
+    "free_GiB": 4.100002288818359,
+    "required_after_backup_bytes": 5368709120,
+    "previous_backup_reference_bytes": 175917490,
+    "estimated_required_before_backup_bytes": 5544626610,
+    "additional_free_bytes_needed": 1142282674,
+    "additional_GiB_needed_rounded_up": 1.07,
+    "inodes_available": 21340182,
+    "release_entries_reference": 31259,
+    "inodes_sufficient_against_reference": true,
+    "fresh_measurement_required_on_resume": true,
+    "installer_threshold_not_changed": true
+  },
+  "baseline": {
+    "baseline": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+    "files_verified": 168,
+    "active_writes": 0
+  },
+  "prepared_runtime_delta_files": 5,
+  "preserved_runtime_files": 134,
+  "originals_preserved": 31,
+  "caches_read_only": {
+    "caches": [
+      {
+        "path": "/root/.cache/composer/files",
+        "resolved": "/root/.cache/composer/files",
+        "symlink": false,
+        "bytes": 127242240,
+        "first_entries": [
+          "carbonphp",
+          "maatwebsite",
+          "iamcal",
+          "bordoni",
+          "fidry",
+          "mockery",
+          "symfony",
+          "mtdowling",
+          "inertiajs",
+          "tcg",
+          "nyholm",
+          "dflydev"
+        ]
+      },
+      {
+        "path": "/tmp/node-compile-cache",
+        "resolved": "/tmp/node-compile-cache",
+        "symlink": false,
+        "bytes": 4009984,
+        "first_entries": [
+          "v22.23.4-x64-d04b8edd-1001"
+        ]
+      }
+    ],
+    "package_manager_processes": [],
+    "open_cache_handles": [],
+    "service": "ActiveState=inactive\nSubState=dead\n",
+    "active_writes": 0
+  },
+  "caches_insufficient_to_resolve_gap": true,
+  "cleanup_performed": false,
+  "fresh_backup_executed": false,
+  "fresh_restore_executed": false,
+  "main_push_executed": false,
+  "installation_executed": false,
+  "server_persistent_writes": 0,
+  "business_database_writes": 0,
+  "user_decision": "Manter a entrega preparada por agora",
+  "next_action": "New space/inode and main/servedrevision checks;confirm capacity for freshbackup/restore and isolatedbuild;then authorized Git delivery and onlydelta verification. Keep active release until new is ready.",
+  "QA_proofs_reused": {
+    "frontend": 19,
+    "API_assertions": 170,
+    "UI_round_trip": true,
+    "typescript": true,
+    "isolatedbuild": true,
+    "not_repeated": true
+  },
+  "L8_partial": true,
+  "PEC_and_own_credits_separate": true,
+  "L7_residuals_unchanged": true,
+  "SGF_TEMPO_untouched": true,
+  "preflight_pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604",
+  "resume_candidate_branch": "codex/irpc-l8-settlement-qa-20261026",
+  "notes_branch": "codex/irpc-l8-delivery-capacity-20261027"
+}

docs/investmoz/simulations/irpc-l8-economic-qa-20261028.json

@@ -0,0 +1,318 @@
+{
+  "date": "2026-10-28",
+  "status": "ordinary economic credit implemented and demonstrated in isolated QA; not installed",
+  "branch": "codex/irpc-l8-economic-qa-20261028",
+  "base": "6ededb59",
+  "last_installed_receipt_reference": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+  "remote_status_read_this_turn": false,
+  "scope": {
+    "current_year": "2026",
+    "current_period": "calendar year, resident general",
+    "currency": "documented MZN; exact fractions without fiscal rounding",
+    "profit_kind": "ordinary distributions art64(1–2)",
+    "eligibility": "same-country seat/effective management; payer subject to IRPC and nonexempt; nonapplication of40(1) documented, including2009 version",
+    "nominal_credit": "60 percent of documented IRPC corresponding to included distributed profits; no assumed rate on net dividend",
+    "gross_up": "expected nominal60 percent reconciled with53(1)a amount already included in current L6; does not overwrite or recalculate source base",
+    "proportional_ceiling": "case-specific documented input tied to current assessment; not automatically derived",
+    "prior_use": "actual documented economic credit use, distinct from simulation history and prior source-tax attributions",
+    "order": [
+      "economic credit up to collecta",
+      "international credit current/prior according to existing explicit selection",
+      "PEC current/prior according to existing explicit selection",
+      "own withholdings and PPC"
+    ],
+    "refund": "no economic-credit refund or carry created; PPC can create simulated recoverable balance"
+  },
+  "proof_parcels": {
+    "stable_identity": "issuer/document/parcel; distribution identity also independent of source-tax document,date and row id",
+    "economic_vs_international": "same physical tax parcel cannot fund both credit natures",
+    "same_paper_different_tax": "supported distinct parcels can coexist; old proof without a parcel overlaps the whole paper until reconciled",
+    "capacity": "same proof parcel amounts and prior attributions must agree and total allocation remains within available amount across snapshot contexts",
+    "L5": "existing withholding source/allocation checks preserved; parcel relabelling cannot turn repeated L5 use into new tax",
+    "partial_information": "saved and recovered as indeterminate, never reset or silently assumed absent",
+    "global_official_account_reconciliation": false
+  },
+  "compatibility_group": {
+    "included_prior_QA": "d134a92d169f9159a692ed158e3a051889f7ab3a; receipt6ededb59",
+    "candidate_contains_carry_increment": true,
+    "combined_API_case": "1408-12economic-8currentInternational-50priorInternational-200currentPEC-100priorPEC-500PPC=538MZN payable simulated",
+    "previous_carry_history_preserved": "550 MZN prior simulated result retained unchanged",
+    "changed_allocation": "economic priority checks remaining collecta but keeps user prior/current allocations; over-allocation becomes pending rather than reduced automatically",
+    "installation": false
+  },
+  "restriction_origins": {
+    "Tempo": "next economic increment, distinction from international, no duplicate same parcel, preserve approved evidence/history; compatible grouping allowed",
+    "accepted_requirement": "CIRPC64(1–2),53(1)a,40(1) amended by20/2009; RIRPC21(2/5)",
+    "implementation_choices": "optional versioned detail; normal resident general2026/MZN scope; documentary inclusion/gross-up/proportional quota; optional parcel annotations on existing proof types; no additional organizational authority"
+  },
+  "verification": {
+    "economic_new_frontend_tests": 20,
+    "previous_affected_tests": 65,
+    "frontend_pass": 85,
+    "frontend_fail": 0,
+    "API_tests": 1,
+    "API_assertions": 210,
+    "API_cases": 11,
+    "database": "proactive_investment_20261027_test",
+    "loopback_port": 55441,
+    "API_transactions_rolled_back": true,
+    "recovered_cases_recalculated_with_HTML_and_dossier": 11,
+    "frozen_histories_preserved": true,
+    "typescript": "passed",
+    "build": "isolated QA, subprocess exit0, final component hashes recorded",
+    "PHP_formatting": "pint passed",
+    "new_browser_manual_proof": false,
+    "team_usability_evaluation": "unchanged; awaiting team feedback"
+  },
+  "preservation": {
+    "protected_files_same_git_content": 558,
+    "raw_checkout_difference": {
+      "kind": "LF/CRLF environment difference only, no semantic loss",
+      "files": [
+        "docs/investmoz/simulations/irpc-l8-carry-qa-20261028.json"
+      ]
+    },
+    "source_originals_same_bytes": 31,
+    "existing_QA_records": {
+      "database": "proactive_investment_20261027_test",
+      "tables": {
+        "opportunities": {
+          "existing_rows": 55,
+          "unchanged": true
+        },
+        "documents": {
+          "existing_rows": 64,
+          "unchanged": true
+        },
+        "opportunity_documents": {
+          "existing_rows": 1,
+          "unchanged": true
+        },
+        "simulation_form_drafts": {
+          "existing_rows": 19,
+          "unchanged": true
+        },
+        "users": {
+          "existing_rows": 40,
+          "unchanged": true
+        },
+        "organizations": {
+          "existing_rows": 3,
+          "unchanged": true
+        },
+        "audit_events": {
+          "existing_rows": 409,
+          "unchanged": true
+        }
+      },
+      "transaction_rollback": true
+    },
+    "existing_matrix": "only AUD-SIM-INT02 evidence updated; other records unchanged semantically",
+    "old_carry_receipt_and_fixture": "unchanged",
+    "schema_permissions_configuration": "no schema/configuration/migration/grant changes; no new live comparison claimed",
+    "active_data_writes": false,
+    "new_accounts": false,
+    "new_imports_or_publication": false,
+    "remote_operations": false,
+    "Songo_Gurue_SGF_TEMPO": "untouched"
+  },
+  "cases": [
+    {
+      "name": "payable",
+      "status": "payable",
+      "balance": {
+        "numerator": "688",
+        "denominator": "1"
+      },
+      "economicDeduction": {
+        "numerator": "12",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "combined",
+      "status": "payable",
+      "balance": {
+        "numerator": "538",
+        "denominator": "1"
+      },
+      "economicDeduction": {
+        "numerator": "12",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "quota",
+      "status": "payable",
+      "balance": {
+        "numerator": "695",
+        "denominator": "1"
+      },
+      "economicDeduction": {
+        "numerator": "5",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "prior-use",
+      "status": "payable",
+      "balance": {
+        "numerator": "691",
+        "denominator": "1"
+      },
+      "economicDeduction": {
+        "numerator": "9",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "duplicate",
+      "status": "indeterminate",
+      "balance": null,
+      "economicDeduction": null,
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "missing-gross-up",
+      "status": "indeterminate",
+      "balance": null,
+      "economicDeduction": null,
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "article40",
+      "status": "indeterminate",
+      "balance": null,
+      "economicDeduction": null,
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "shared-paper",
+      "status": "payable",
+      "balance": {
+        "numerator": "688",
+        "denominator": "1"
+      },
+      "economicDeduction": {
+        "numerator": "12",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "partial-parcel",
+      "status": "indeterminate",
+      "balance": null,
+      "economicDeduction": null,
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "fractional",
+      "status": "payable",
+      "balance": {
+        "numerator": "349997",
+        "denominator": "500"
+      },
+      "economicDeduction": {
+        "numerator": "3",
+        "denominator": "500"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "recoverable",
+      "status": "recoverable",
+      "balance": {
+        "numerator": "-500",
+        "denominator": "1"
+      },
+      "economicDeduction": {
+        "numerator": "12",
+        "denominator": "1"
+      },
+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    }
+  ],
+  "remaining": {
+    "economic": [
+      "automatic inclusion/correction of distributed profits and53 addition in L6",
+      "automatic proportional ceiling derivation and complete40(1) exclusion treatment at base stage",
+      "liquidation64(3),associations64(4),special-period and other-currency cases"
+    ],
+    "other_L8": [
+      "specific benefit credits and their qualification,cumulation and limits",
+      "automatic international national-fraction and case-specific treaty matching",
+      "PPC/PEC obligation/calendar,interest/penalties and payment guides with applicable edition",
+      "autonomous taxation,special periods,other currencies and M20/M22 transport/submission",
+      "exceptional/transitional interyear cases beyond accepted ordinary carry scope"
+    ]
+  },
+  "L8_complete": false,
+  "evidence": {
+    "api-result.json": "124fd50cb6d223cdd18fedc166d00af7254199b6e6dedf9be82f71db87af6d01",
+    "api.log": "e5cb58ba25c82feb1a14a8259cd112a58455b8cc1c17d8540b08ec30b87583c7",
+    "build-result.json": "256bb54e1d47ec73de37810b9673f10464c65fb970ea3b7ae28bbea36ba222e3",
+    "build.log": "69f17893b47b8d748651933f6a88a5f4206d58173397c1695d58472db9a26cf6",
+    "existing-records-preservation.json": "b45b3306d3c9dee63fbbaf9a04bba31008019e65892bd16322460b5ef53eda7d",
+    "frontend-result.json": "f73293b96cda7c81c86a6716a04a18d632e10361bf7d3f616695dbdc7695aeb0",
+    "frontend.log": "ff784389cda3f2c232f4760f74c053bc16b6d134ef975d0aad13132373e5e275",
+    "pint-result.json": "124fd50cb6d223cdd18fedc166d00af7254199b6e6dedf9be82f71db87af6d01",
+    "pint.log": "cd1a94fc2cf6a965b86e1a4809d6c7fb9148b1ee374e1010ed2ac96ff4876ec2",
+    "protected-consumers.json": "172542788e44fe604ca90d95a71d87f47a3baeae0c61950bc50d342658aa82ad",
+    "recovered-report-receipt.json": "ecce91a9c00c3a88d234486c020b5aa1681928eb1b1aeaeef0e7a569a2e17654",
+    "source-preservation.json": "6aceebe1cf883ca709ccbbbef7f2a756ee5dc51c12b3281c3659e83abfd90b70",
+    "types-result.json": "256bb54e1d47ec73de37810b9673f10464c65fb970ea3b7ae28bbea36ba222e3",
+    "types.log": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855"
+  },
+  "qa_commit": "aae67c169dc0d14f95cf2ee6fa28e5ff05341dcf",
+  "qa_branch_pushed": false,
+  "grouped_delivery_manifest": "outputs/irpc-l8-economic-20261028/grouped-delivery-prepared.json"
+}

docs/investmoz/simulations/irpc-l8-first-qa-20261026.json

@@ -0,0 +1,382 @@
+{
+  "status": "QA_complete_ready_for_grouped_delivery_not_installed",
+  "date": "2026-10-26",
+  "branch": "codex/irpc-l8-settlement-qa-20261026",
+  "runtime_revision": "11a6cee981f0a425b0fceefb6ed85485bb298245",
+  "installed_revision_per_user": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+  "remote_main_checked": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+  "version": "IRPC-annual-settlement/1",
+  "scope": "resident general IRPC,annualcivil2026,MZN,currentdetermined assessment,documented absence of positive PEC/unmappedcredits and autonomoustax needing ownsettlement",
+  "inputs_reused": [
+    "current L6 or applicable qualifiedL7 assessment key/version/subjectNUIT/period;never add both",
+    "L5 received/effective/on_account qualified and reconciled withholding proofs",
+    "actual documented PPC payments by subject/period/receipt",
+    "known/declaredabsence/missing states for every credit/paymentfamily"
+  ],
+  "PEC_and_special_credits_separate": true,
+  "official_credit_consumption_or_central_reservation": false,
+  "duplicate_guards": [
+    "same L5 allocation/pair",
+    "normalised issuer/document even if date changed",
+    "same receipt as withholding and PPC",
+    "receipt total including partial allocations in other contexts in same dossier",
+    "same sourceKey L5 allocation cannot consume larger receipt twice",
+    "different entity/year or inconsistent proven amount"
+  ],
+  "cases": {
+    "payable": {
+      "status": "payable",
+      "knownWithholdings": {
+        "numerator": "300",
+        "denominator": "1"
+      },
+      "knownPpc": {
+        "numerator": "500",
+        "denominator": "1"
+      },
+      "arithmeticBalance": {
+        "numerator": "608",
+        "denominator": "1"
+      },
+      "payable": {
+        "numerator": "608",
+        "denominator": "1"
+      },
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docs/investmoz/simulations/irpc-l8-first-scope-20261026.json

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docs/investmoz/simulations/irpc-l8-grouped-delivery-20261028.json

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+    "economic": "aae67c169dc0d14f95cf2ee6fa28e5ff05341dcf",
+    "carry": "d134a92d169f9159a692ed158e3a051889f7ab3a"
+  },
+  "scope": {
+    "economic": {
+      "current_year": "2026",
+      "current_period": "calendar year, resident general",
+      "currency": "documented MZN; exact fractions without fiscal rounding",
+      "profit_kind": "ordinary distributions art64(1–2)",
+      "eligibility": "same-country seat/effective management; payer subject to IRPC and nonexempt; nonapplication of40(1) documented, including2009 version",
+      "nominal_credit": "60 percent of documented IRPC corresponding to included distributed profits; no assumed rate on net dividend",
+      "gross_up": "expected nominal60 percent reconciled with53(1)a amount already included in current L6; does not overwrite or recalculate source base",
+      "proportional_ceiling": "case-specific documented input tied to current assessment; not automatically derived",
+      "prior_use": "actual documented economic credit use, distinct from simulation history and prior source-tax attributions",
+      "order": [
+        "economic credit up to collecta",
+        "international credit current/prior according to existing explicit selection",
+        "PEC current/prior according to existing explicit selection",
+        "own withholdings and PPC"
+      ],
+      "refund": "no economic-credit refund or carry created; PPC can create simulated recoverable balance"
+    },
+    "carry": {
+      "year": "2026",
+      "subject": "same subject, resident general",
+      "period": "annual ordinary origins; calendar-year current close",
+      "currency": "documented MZN; exact foreign-credit fractions supported",
+      "international": "eligible origin credit minus origin deduction and documented actual later uses; five subsequent exercises, art65(3)",
+      "pec": "actual PEC eligible origin minus origin deduction and actual later uses; three subsequent exercises, art66(1–2)",
+      "allocation": "explicit documented selection between current and prior exercises, confirmed against current assessment; no presumed FIFO or automatic reduction",
+      "expiry": "ordinary window ended excludes current deduction but keeps source and arithmetic historical remainder",
+      "origin_rules": "origin assessment, inclusion/limits/insufficient collection and applicable period documented; exceptional/transitional rules outside scope"
+    },
+    "grouped_example": "1408-12economic-8currentInternational-50priorInternational-200currentPEC-100priorPEC-500PPC=538MZN payable simulated",
+    "same_parcel_nonduplication": {
+      "stable_identity": "issuer/document/parcel; distribution identity also independent of source-tax document,date and row id",
+      "economic_vs_international": "same physical tax parcel cannot fund both credit natures",
+      "same_paper_different_tax": "supported distinct parcels can coexist; old proof without a parcel overlaps the whole paper until reconciled",
+      "capacity": "same proof parcel amounts and prior attributions must agree and total allocation remains within available amount across snapshot contexts",
+      "L5": "existing withholding source/allocation checks preserved; parcel relabelling cannot turn repeated L5 use into new tax",
+      "partial_information": "saved and recovered as indeterminate, never reset or silently assumed absent",
+      "global_official_account_reconciliation": false
+    }
+  },
+  "compatibility": {
+    "main_normal_fast_forward": true,
+    "force_used": false,
+    "runtime_files_identical_to_accepted_QA": true,
+    "runtime_delta": [
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+        "after_sha256": "9712108707e20c60ed625b296aa8cec92a6ce1b7f6af5c51355d52b6b08a4f7a"
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+        "after_sha256": "75176ae721b88f2686987be5b499bf8909fc1d958a497bfdffde8ae22fca9586"
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+      },
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+        "after_sha256": "9eb500a7be2e05f39203c5cebf86cd3c64bbace7a615b9b62161f34dbe4a63da"
+      },
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+        "file": "resources/js/lib/irpc-annual-settlement.ts",
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+      },
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+      },
+      {
+        "file": "resources/js/lib/irpc-economic-credit.ts",
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+        "after_sha256": "fa19b289cba504d3636d76b3232694327e63674c907305425c2043d847046af1"
+      },
+      {
+        "file": "resources/js/lib/irpc-international-credit.ts",
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+        "after_sha256": "4fc68f1fbe0cb82ca01a3c30dcb505adb60eced1de92213260b9a5ea1711fe7b"
+      },
+      {
+        "file": "resources/js/lib/irpc-pec.ts",
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+      }
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+    "source_files_after": 1011,
+    "all_other_compared_sources_preserved": true,
+    "schema_configuration_routes_permissions_preserved": true,
+    "previous_accepted_receipts_and_frozen_history_preserved": true
+  },
+  "accepted_QA_reused": {
+    "economic_new_frontend_tests": 20,
+    "previous_affected_tests": 65,
+    "frontend_pass": 85,
+    "frontend_fail": 0,
+    "API_tests": 1,
+    "API_assertions": 210,
+    "API_cases": 11,
+    "database": "proactive_investment_20261027_test",
+    "loopback_port": 55441,
+    "API_transactions_rolled_back": true,
+    "recovered_cases_recalculated_with_HTML_and_dossier": 11,
+    "frozen_histories_preserved": true,
+    "typescript": "passed",
+    "build": "isolated QA, subprocess exit0, final component hashes recorded",
+    "PHP_formatting": "pint passed",
+    "new_browser_manual_proof": false,
+    "team_usability_evaluation": "unchanged; awaiting team feedback"
+  },
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l8-grouped-20261028/backup",
+    "created_at": "2026-10-28T12:38:25Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "007cd1851d5bd51a54265ab99a342d6a312de06ef642fc42b38b7a5e771d4d9a",
+    "files_sha256": "cd81cc9421e1d324648c706d8e56cbb6ad8766eb13e9a1a9cfda87814388b51f",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_grouped_restore_20261028",
+    "port": 55441,
+    "source_dump_sha256": "007cd1851d5bd51a54265ab99a342d6a312de06ef642fc42b38b7a5e771d4d9a",
+    "active_database_writes": 0
+  },
+  "capacity_before": {
+    "checked_at_UTC": "2026-10-28T12:38:00.155432+00:00",
+    "installed": {
+      "status": "installed",
+      "commit": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+      "release": "/var/www/investmoz-homologacao/releases/838ad941a24ae76ec4bf91ccc3f92012668fe8cf-ca7817df",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/838ad941a24ae76ec4bf91ccc3f92012668fe8cf-ca7817df",
+    "release_revision": {
+      "commit": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+      "branch": "main",
+      "built_at": "2026-10-27T13:20:18.055286+00:00",
+      "manifest_sha256": "b873c14f3e0e43435fa8f67fa9a65ff8978123cd8792c5f7c2e0cf6f8f84a3b2"
+    },
+    "service": "MainPID=0\nExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "volumes": [
+      {
+        "path": "/var/www/investmoz-homologacao/releases",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 88808570880,
+        "available_inodes": 23523855,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 88808570880,
+        "available_inodes": 23523855,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/var/backups",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 88808570880,
+        "available_inodes": 23523855,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/tmp",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 88808570880,
+        "available_inodes": 23523855,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/var/lib/docker",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 88808570880,
+        "available_inodes": 23523855,
+        "total_inodes": 29089792
+      }
+    ],
+    "free_bytes": 88808570880,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "observed_previous_backup_bytes": 175921269,
+    "same_partition_release_and_backup": true,
+    "space_guard_satisfied": true,
+    "current_release_entry_reference": 31327,
+    "inodes_available_vs_reference": true,
+    "inode_note": "Observed current release footprint for scale;no new arbitrary inode threshold. Capacity rechecked after fresh backup.",
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604",
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+  },
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+    "at": "2026-10-28T12:40:09.841070+00:00",
+    "baseline": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+    "capacity_after_backup_satisfied": true,
+    "volumes": [
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+        "path": "/var/www/investmoz-homologacao/releases",
+        "free_bytes": 88629272576,
+        "free_inodes": 23523836
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "free_bytes": 88629272576,
+        "free_inodes": 23523836
+      },
+      {
+        "path": "/var/backups",
+        "free_bytes": 88629272576,
+        "free_inodes": 23523836
+      },
+      {
+        "path": "/tmp",
+        "free_bytes": 88629272576,
+        "free_inodes": 23523836
+      },
+      {
+        "path": "/var/lib/docker",
+        "free_bytes": 88629272576,
+        "free_inodes": 23523836
+      }
+    ],
+    "backup_age_seconds": 104.841034,
+    "backup_dump_sha256": "007cd1851d5bd51a54265ab99a342d6a312de06ef642fc42b38b7a5e771d4d9a",
+    "restore_verified": true,
+    "tables_verified": 174,
+    "files_verified": 369,
+    "backup_paths": {
+      "dump": "/var/backups/investmoz-irpc-l8-grouped-20261028/backup/database.dump",
+      "files": "/var/backups/investmoz-irpc-l8-grouped-20261028/backup/files-before.tar.gz"
+    },
+    "active_writes": 0
+  },
+  "schema_permissions": {
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+    "roles_grants_sha256": "5f0c554373e879fa9db81c3e746886a40a3c47875e6f41c61cfc0b3aee2dfd2b",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "preservation": {
+    "checked_at": "2026-10-28T12:47:37.401210+00:00",
+    "installed": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+    "business_tables_unchanged": 172,
+    "total_tables": 174,
+    "operational_tables_to_reconcile": {
+      "cache": {
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+          "rows": 110,
+          "checksum": "59099e8b28be3b1cd3b30a0be1b22519"
+        },
+        "after": {
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+          "checksum": "832a86e7c4ccd6c9b5d725a45a63f2cb"
+        }
+      },
+      "sessions": {
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+          "checksum": "09d77c0790973a0ed80f9dbb177f186c"
+        },
+        "after": {
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+          "checksum": "570c460243c35d5c20b2e700077c15b3"
+        }
+      }
+    },
+    "persistent_files_unchanged": 369,
+    "original_configuration_preserved": true,
+    "synthetic_QA_storage_not_served": true,
+    "QA_storage_saved_outside_active": "/var/lib/investmoz-deploy/qa-runtime/569a1cd750f3d2a0b87f130e992e73e070bbd1ab-53a57d6f",
+    "fixture_or_content_imports": 0,
+    "migrations": 0,
+    "comparison_identity": "postgres;UTC;consistent before snapshot and after read-only transaction",
+    "active_database_writes": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart;requestthrottle;identical home-sector cached value with refreshed expiry(HomeController remember10min);no deletedcache",
+    "sessions": "anonymous sessions from delivery user-agent or exactUA/time correlated with nginx public request;deleted sessions individually expired beyond configured lifetime,normal database session garbage collection(config/session lottery2/100)",
+    "delta": {
+      "cache": {
+        "before_rows": 110,
+        "after_rows": 110,
+        "changes": [
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false,
+            "same_value_home_cache_expiry_refresh": false
+          }
+        ]
+      },
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+        "after_rows": 4,
+        "changes": [
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+            "key_sha256": "61ee61858f50dc6bb6b3c42a15ea2a158e29a8de51071570a48e245072f35647",
+            "kind": "added",
+            "fields": [
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+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "93d2f8d1f352499a4b04fe6ffe15ecd52738871794282140a78bfef2ad6ba80b",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "installer": {
+    "service": "MainPID=0\nExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+      "release": "/var/www/investmoz-homologacao/releases/569a1cd750f3d2a0b87f130e992e73e070bbd1ab-53a57d6f",
+      "previous_release": "/var/www/investmoz-homologacao/releases/838ad941a24ae76ec4bf91ccc3f92012668fe8cf-ca7817df",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+      "release": "/var/www/investmoz-homologacao/releases/569a1cd750f3d2a0b87f130e992e73e070bbd1ab-53a57d6f",
+      "previous_release": "/var/www/investmoz-homologacao/releases/838ad941a24ae76ec4bf91ccc3f92012668fe8cf-ca7817df",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "569a1cd750f3d2a0b87f130e992e73e070bbd1ab"
+      ],
+      "finished_at": "2026-10-28T12:44:28.780095+00:00"
+    },
+    "log_file": "1793191252185211711.log",
+    "mandatory_summaries": [
+      "OK (1 test, 3106 assertions)",
+      "✓ built in 30.82s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1146",
+      "# pass 1146",
+      "# fail 0"
+    ]
+  },
+  "public_delta": {
+    "phase": "after",
+    "revision": {
+      "commit": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+      "branch": "main",
+      "built_at": "2026-10-28T12:44:25.642859+00:00",
+      "manifest_sha256": "9cb557f62c0dbe49ec87d7ccb532f6c7dc29fc980658ffc51ff024755c26f186"
+    },
+    "manifest_verified": true,
+    "simulator_HTTP": 200,
+    "simulator_component": "portal/services",
+    "active_QA_records_created": false,
+    "compiled_markers": {
+      "IRPC-credit-carry/1": [
+        "assets/project-dossier-BUI-Tqnq.js"
+      ],
+      "IRPC-economic-credit/1": [
+        "assets/project-dossier-BUI-Tqnq.js"
+      ],
+      "Preparar saldos anteriores": [
+        "assets/services-DOMV1YET.js"
+      ],
+      "Preparar crédito económico": [
+        "assets/services-DOMV1YET.js"
+      ],
+      "Crédito económico — antes do internacional": [
+        "assets/project-dossier-BUI-Tqnq.js"
+      ],
+      "Confirmar afectação à colecta seleccionada": [
+        "assets/services-DOMV1YET.js"
+      ],
+      "IRPC-international-credit/1": [
+        "assets/project-dossier-BUI-Tqnq.js"
+      ],
+      "IRPC-PEC/1": [
+        "assets/project-dossier-BUI-Tqnq.js"
+      ]
+    }
+  },
+  "remote_backup": "/var/backups/investmoz-irpc-l8-grouped-20261028/backup",
+  "remote_receipt": "/var/backups/investmoz-irpc-l8-grouped-20261028/installed-receipt.json",
+  "remaining": {
+    "economic": [
+      "automatic inclusion/correction of distributed profits and53 addition in L6",
+      "automatic proportional ceiling derivation and complete40(1) exclusion treatment at base stage",
+      "liquidation64(3),associations64(4),special-period and other-currency cases"
+    ],
+    "other_L8": [
+      "specific benefit credits and their qualification,cumulation and limits",
+      "automatic international national-fraction and case-specific treaty matching",
+      "PPC/PEC obligation/calendar,interest/penalties and payment guides with applicable edition",
+      "autonomous taxation,special periods,other currencies and M20/M22 transport/submission",
+      "exceptional/transitional interyear cases beyond accepted ordinary carry scope"
+    ]
+  },
+  "L8_complete": false,
+  "limits": [
+    "No global annual IRPC closure claimed",
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+    "Carry retains its documented ordinary-year scope;no exceptional/transitional rule inferred",
+    "No new manual team usability acceptance claimed",
+    "Songo/Gurue remain private;SGF TEMPO untouched;no active QA fixture/content imports"
+  ],
+  "local_evidence_directory": "outputs/irpc-l8-grouped-delivery-20261028",
+  "local_artifacts": [
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+  ]
+}

docs/investmoz/simulations/irpc-l8-international-credit-delivery-20261027.json

@@ -0,0 +1,722 @@
+{
+  "date": "2026-10-27",
+  "status": "installed_and_verified",
+  "served_commit": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+  "accepted_qa": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+  "previous_commit": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+  "sector_fix_preserved": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+  "scope": {
+    "year": "2026",
+    "resident": "general",
+    "period": "calendar year",
+    "currency": "documented MZN",
+    "foreign_tax": "actual income tax paid; inclusion in taxable base documented",
+    "national_fraction": "documented exact input, not automatically derived",
+    "treaty": "case-specific applicability and ceiling documented, not inferred from country",
+    "order": [
+      "international credit limited to eligible available amount and collection",
+      "PEC limited to remaining collection",
+      "withholdings and PPC"
+    ],
+    "known_absent_missing_distinct": true,
+    "proof_deduplication": "issuer/document across tax natures, dates and snapshot contexts; consolidate country-year quota",
+    "officialBalancesConsumed": false,
+    "carryCreated": false
+  },
+  "example": {
+    "foreign_tax_paid": "10 MZN",
+    "documented_national_limit": "8 MZN",
+    "documented_treaty_nonapplication": "synthetic only, not actual country entitlement",
+    "credit": "8 MZN",
+    "calculation": "1408 - 8 = 1400; - PEC200 = 1200; - PPC500 = 700 MZN simulated payable",
+    "above_eligibility_limit": "2 MZN, not a carry",
+    "insufficient_collection_example": "available2000, deducted1408, insufficient592; PEC200 not deducted; recoverable500 derives from PPC only"
+  },
+  "accepted_QA_reused": {
+    "frontend_new": 18,
+    "frontend_affected_annual_pec": 31,
+    "api_assertions": 171,
+    "recovered_HTML_dossier_cases": 7
+  },
+  "cases": [
+    {
+      "name": "payable",
+      "status": "payable",
+      "balance": {
+        "numerator": "700",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 0,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "treaty",
+      "status": "payable",
+      "balance": {
+        "numerator": "702",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "missing",
+      "status": "indeterminate",
+      "balance": null,
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "limited-collecta",
+      "status": "recoverable",
+      "balance": {
+        "numerator": "-500",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "duplicate",
+      "status": "indeterminate",
+      "balance": null,
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "absent",
+      "status": "payable",
+      "balance": {
+        "numerator": "708",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "prior-use",
+      "status": "payable",
+      "balance": {
+        "numerator": "703",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    }
+  ],
+  "compatibility": {
+    "fast_forward_over": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+    "runtime_files_byte_identical_to_accepted_QA": true,
+    "runtime_delta": [
+      {
+        "file": "resources/js/components/simulation-irpc-annual.tsx",
+        "before_sha256": "7f18abcaa1100251c5c2780fdfac32e21979d8e6ffed52f732e4a0d345ab4f40",
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+      },
+      {
+        "file": "resources/js/components/simulation-irpc-international.tsx",
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+        "after_sha256": "6a9f796cc1e678823ed1dc14fbc28ca0e270752b2650518de239424dc75d167c"
+      },
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+        "file": "resources/js/lib/country-iso-codes.ts",
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+      },
+      {
+        "file": "resources/js/lib/irpc-international-credit.ts",
+        "before_sha256": null,
+        "after_sha256": "40b46fbaaff6071ce6a35fd82de586158bf1f58fae8f46bcf6e4ddbbf84287f1"
+      }
+    ],
+    "all_other_compared_sources_unchanged": true,
+    "schema_config_routes_permissions_unchanged": true,
+    "legacy_annual_and_PEC_history_preserved": true,
+    "no_new_manual_retest_of_independent_accepted_proofs": true
+  },
+  "source_files_verified": {
+    "before": 1002,
+    "after": 1005
+  },
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l8-international-20261027/backup",
+    "created_at": "2026-10-27T13:15:39Z",
+    "target": {
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+    },
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+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_international_restore_20261027",
+    "port": 55441,
+    "source_dump_sha256": "b1e9740653a8664c23268e228efd3ed6a0514bf3e8786dd5adf43342cdb475e1",
+    "active_database_writes": 0
+  },
+  "capacity_before": {
+    "checked_at_UTC": "2026-10-27T13:15:02.501911+00:00",
+    "installed": {
+      "status": "installed",
+      "commit": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+      "release": "/var/www/investmoz-homologacao/releases/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+      "previous_release": "/var/www/investmoz-homologacao/releases/669cb8979b0c372659fc2ad3876aebc919d5df19-6a2f00c6",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+    "release_revision": {
+      "commit": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+      "branch": "main",
+      "built_at": "2026-10-27T12:10:18.923517+00:00",
+      "manifest_sha256": "47bbdd09864d0587133deec179781018e439f9c83b7b328c9dcd52482eaf6d31"
+    },
+    "service": "MainPID=0\nExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "volumes": [
+      {
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+        "mount": "/dev/md2 /      ext4",
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+        "total_inodes": 29089792
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+    ],
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+    "existing_pipeline_minimum_bytes": 5368709120,
+    "observed_previous_backup_bytes": 175920446,
+    "same_partition_release_and_backup": true,
+    "space_guard_satisfied": true,
+    "current_release_entry_reference": 31315,
+    "inodes_available_vs_reference": true,
+    "inode_note": "Observed current release footprint for scale;no new arbitrary inode threshold. Capacity rechecked after fresh backup.",
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+      {
+        "path": "/var/lib/investmoz-deploy",
+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
+      },
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+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
+      },
+      {
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+        "free_inodes": 23699075
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+      {
+        "path": "/var/lib/docker",
+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
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+    "tables_verified": 174,
+    "files_verified": 369,
+    "backup_paths": {
+      "dump": "/var/backups/investmoz-irpc-l8-international-20261027/backup/database.dump",
+      "files": "/var/backups/investmoz-irpc-l8-international-20261027/backup/files-before.tar.gz"
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+    "filesystem_permissions": {
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+        "uid": 1001,
+        "gid": 33
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+        "uid": 1001,
+        "gid": 33
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+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "preservation": {
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+    "installed": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
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+    "total_tables": 174,
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+          "checksum": "c5e94e4bb71bf085e36447c1da35696e"
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+          "checksum": "ddbdb9e11a50777bd84bc353d178608a"
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+        }
+      }
+    },
+    "persistent_files_unchanged": 369,
+    "original_configuration_preserved": true,
+    "synthetic_QA_storage_not_served": true,
+    "QA_storage_saved_outside_active": "/var/lib/investmoz-deploy/qa-runtime/838ad941a24ae76ec4bf91ccc3f92012668fe8cf-ca7817df",
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+    "migrations": 0,
+    "comparison_identity": "postgres;UTC;consistent before snapshot and after read-only transaction",
+    "active_database_writes": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart;requestthrottle;identical home-sector cached value with refreshed expiry(HomeController remember10min);no deletedcache",
+    "sessions": "anonymous sessions from delivery user-agent or exactUA/time correlated with nginx public request;deleted sessions individually expired beyond configured lifetime,normal database session garbage collection(config/session lottery2/100)",
+    "delta": {
+      "cache": {
+        "before_rows": 108,
+        "after_rows": 108,
+        "changes": [
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false,
+            "same_value_home_cache_expiry_refresh": false
+          }
+        ]
+      },
+      "sessions": {
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+        "after_rows": 55,
+        "changes": [
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+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "dbf3b24ccc55e4bf0a14aad872309de7d890942acb4f68b0c1ec608ff5e49035",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "installer": {
+    "service": "MainPID=0\nExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+      "release": "/var/www/investmoz-homologacao/releases/838ad941a24ae76ec4bf91ccc3f92012668fe8cf-ca7817df",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+      "release": "/var/www/investmoz-homologacao/releases/838ad941a24ae76ec4bf91ccc3f92012668fe8cf-ca7817df",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "838ad941a24ae76ec4bf91ccc3f92012668fe8cf"
+      ],
+      "finished_at": "2026-10-27T13:20:20.796156+00:00"
+    },
+    "log_file": "1793107006281021543.log",
+    "log_bytes": 313361,
+    "mandatory_summaries": [
+      "OK (1 test, 3106 assertions)",
+      "✓ built in 31.55s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1110",
+      "# pass 1110",
+      "# fail 0"
+    ]
+  },
+  "public_delta": {
+    "phase": "after",
+    "revision": {
+      "commit": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+      "branch": "main",
+      "built_at": "2026-10-27T13:20:18.055286+00:00",
+      "manifest_sha256": "b873c14f3e0e43435fa8f67fa9a65ff8978123cd8792c5f7c2e0cf6f8f84a3b2"
+    },
+    "manifest_verified": true,
+    "simulator_HTTP": 200,
+    "simulator_component": "portal/services",
+    "active_QA_records_created": false,
+    "compiled_markers": {
+      "IRPC-international-credit/1": [
+        "assets/project-dossier-bSv3Ugr2.js"
+      ],
+      "Preparar crédito internacional": [
+        "assets/services-YUy8XgPr.js"
+      ],
+      "Vincular inclusão e limites ao país": [
+        "assets/services-YUy8XgPr.js"
+      ],
+      "Crédito internacional — antes do PEC": [
+        "assets/project-dossier-bSv3Ugr2.js"
+      ],
+      "Não determina a fracção nacional": [
+        "assets/project-dossier-bSv3Ugr2.js"
+      ],
+      "IRPC-PEC/1": [
+        "assets/project-dossier-bSv3Ugr2.js"
+      ]
+    }
+  },
+  "remote_backup": "/var/backups/investmoz-irpc-l8-international-20261027/backup",
+  "remote_receipt": "/var/backups/investmoz-irpc-l8-international-20261027/installed-receipt.json",
+  "limits": [
+    "L8 partial",
+    "no new PEC excess/carry scope",
+    "no automatic foreign exchange or official rounding rule",
+    "no official tax balance consumption, submission or refund execution",
+    "same-snapshot deduplication is not a global inter-dossier official ledger",
+    "synthetic QA examples do not assert any actual foreign treaty",
+    "L8 partial after this bounded delivery",
+    "Songo/Gurue remain private; no QA fixture or content import into active data"
+  ],
+  "remaining_code": [
+    "automatic national fraction and case-specific treaty matching",
+    "economic double-tax and CBF benefit credits with own rules",
+    "international carry/expiry65(3), separate from PEC66 carry/expiry",
+    "PPC/PEC obligation/calendar; autonomous tax, special periods, other currencies and M20/M22 transport/submission"
+  ],
+  "document_dependencies": [
+    {
+      "missing": "income inclusion and national fraction",
+      "example": "tax10 but no included income/base correspondence",
+      "resume_when": "income/base and documented fraction matched"
+    },
+    {
+      "missing": "treaty article/period/ceiling",
+      "example": "country selected but no applicable article or eligible tax",
+      "resume_when": "case-specific article, effective period and eligible ceiling identified"
+    },
+    {
+      "missing": "proof/titular/previous actual use/temporal link",
+      "example": "payment2027 selected for2026 without correspondence",
+      "resume_when": "actual payment and explicit2026 link supported, prior use reconciled"
+    }
+  ],
+  "local_startup_fix": {
+    "cause": "Local inspect.py shadowed Python stdlib before SSH connection",
+    "renamed_to": "remote_delivery_inspection.py",
+    "inspect_module": "C:/laragon/bin/python/python-3.10/lib/inspect.py",
+    "python": "C:/laragon/bin/python/python-3.10/python.exe",
+    "paramiko": "5.1.0",
+    "remote_linux_geteuid_ssh_guard_preserved": true,
+    "credentials_changed": false,
+    "server_failure_inferred": false
+  },
+  "local_evidence_directory": "outputs/irpc-l8-international-delivery-20261027",
+  "local_artifacts": [
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+      "file": "authenticate.ps1",
+      "bytes": 237,
+      "sha256": "89492b8a16b8d5ec8dbe1d6a1a44af0bfbf8e99ccef2abfc5568a831623c05ba"
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+      "sha256": "ef5406ffa735d3d563e9b4da0e8ac067c6978710df455d24e2c8e2cbc305fa49"
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+      "bytes": 1621,
+      "sha256": "9f1e2df54963469c670098b77392020f2719bb3f795cd04e5ecdad6f1fad1b84"
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+      "sha256": "312e2446a489a99bf9060797e785de4d16d28866b6f9a05a9d99fb60e3a9c838"
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+      "bytes": 443,
+      "sha256": "5314107e4438ea22bc6c3261dda9b893faac3cf131c596f30dc6517bc35cd30f"
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+      "bytes": 1210,
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+      "sha256": "cd339ef9913f8d89644e45ee5d337003cecb758d827764a79f4cfacc1b350dca"
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+      "bytes": 1139,
+      "sha256": "110ec10adf5d2a4de426dd3e6f947026dbff6ef828a56c0353b1e7a0426e2c78"
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+      "sha256": "7d9c3fb60ea87407441db867edf8e872e58aeb9aaf209c1b89830b0e0eedea59"
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+      "sha256": "e1767424312345a28a28223c67c424df1ac68d9d1aecec30a4856a71fbe91bfc"
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+      "bytes": 646,
+      "sha256": "da666867fc18a60b0473e04bcd7966328135dcb684fb974b405b66e53e5a4377"
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+      "bytes": 165,
+      "sha256": "46c3a8f356197988ebbb4325a7a43807a0e5f097eb5eee5c09c063f68dc022cc"
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+      "sha256": "3130bda62b9b5b736d8b3a884c34973e2c7387564c1f3e9edfcf626075d4fbbd"
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+      "sha256": "61d83eb63dd5f14d99cd0cce2f460150812b1831a27850c876a991d847b7febc"
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+      "bytes": 2304,
+      "sha256": "e56d27b726c5e710b9bd5721d729cc019d57011b2ea1e2699fee6685f1f1bfbd"
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+      "sha256": "65a39cc9e37575d5da4731e185728d8762387d28abf34c7991c1f81b8c24479d"
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+      "sha256": "010725fedaa5b820efaea13d52140f07b450221f14d71624b6141fbdf5bb6b33"
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+      "sha256": "1fa90ff8496d2210dee1e01c0ee409abe0f4f1713f844ac99fa6f4b4c889e645"
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+      "sha256": "d71436183c0cf121381e4119560d70f1bcaf850439830b822b728b6e86a04005"
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+      "sha256": "3835b8ab18392212a54c4560be32807b5573b22378ff3403ecd10637ff81d59f"
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+      "sha256": "1cec620043b013e6b6f79b9f67e4e5588117d91ee7dc0c93592fc6b8d6d0557f"
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+      "sha256": "a997a96b0ab7fcd9cb8797c788f4ec27b46df8e70a7008f59400a3af57b99286"
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+      "bytes": 3058,
+      "sha256": "f506635c84dcc7c75c1b1cb244f8d1ffa98bcb6a1d906d6c70c5bfc5771bf177"
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+      "sha256": "2282805a03dcbc4c82d5f8be3504c6408f49a5ddb63d7a3deeed1dbd650d021f"
+    },
+    {
+      "file": "store-receipt.py",
+      "bytes": 870,
+      "sha256": "e407ff7db3b36fd554f6760dbd05c574c656770a18bf4631b430a8457293b6ea"
+    },
+    {
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+      "bytes": 8322,
+      "sha256": "be77002ecad1640fc1999a05d5a50584290e03294c2328cf403768005d4e2b35"
+    },
+    {
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+      "bytes": 2037,
+      "sha256": "df9aa7ec8b8581192abf8b3c726668205b4c50413005faa872a3fc8ecefbd5ad"
+    }
+  ],
+  "remote_receipt_sha256": "d80324b898fd160ab3e7a2fd0b11ea2decd0b99a9324255850062ee4a13e0f0f"
+}

docs/investmoz/simulations/irpc-l8-international-credit-qa-20261027.json

@@ -0,0 +1,220 @@
+{
+  "date": "2026-10-27",
+  "status": "QA demonstrated; not installed",
+  "branch": "codex/irpc-l8-international-credit-qa-20261027",
+  "base": "814fe0a9",
+  "installed_reference": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+  "sector_fix_preserved": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+  "scope": {
+    "year": "2026",
+    "resident": "general",
+    "period": "calendar year",
+    "currency": "documented MZN",
+    "foreign_tax": "actual income tax paid; inclusion in taxable base documented",
+    "national_fraction": "documented exact input, not automatically derived",
+    "treaty": "case-specific applicability and ceiling documented, not inferred from country",
+    "order": [
+      "international credit limited to eligible available amount and collection",
+      "PEC limited to remaining collection",
+      "withholdings and PPC"
+    ],
+    "known_absent_missing_distinct": true,
+    "proof_deduplication": "issuer/document across tax natures, dates and snapshot contexts; consolidate country-year quota",
+    "officialBalancesConsumed": false,
+    "carryCreated": false
+  },
+  "sources": {
+    "reuse": "accepted CIRPC65(1–2), Lei34/2007 BR52 PDF18/printed768-(72); CIRPC66/RIRPC21 order",
+    "originals_preserved": 30,
+    "source_preservation_artifact": "outputs/irpc-l8-international-20261027/source-preservation.json",
+    "automatic_treaty_entitlement": false
+  },
+  "verification": {
+    "frontend_new": 18,
+    "frontend_annual_pec_affected": 31,
+    "frontend_pass": 49,
+    "frontend_fail": 0,
+    "api_tests": 1,
+    "api_assertions": 171,
+    "api_cases": 7,
+    "api_path": "POST/PUT/GET private simulation drafts; DatabaseTransactions rollback in isolated guarded PostgreSQL55441",
+    "recovered_reports": "fresh recalculation of all7 API recoveries; existing HTML and dossier finance report; frozen previous result",
+    "wayfinder_routes_actions": "passed --with-form",
+    "typescript": "passed",
+    "isolated_build": "passed",
+    "new_browser_manual_proof": false,
+    "team_usability_evaluation": "awaiting team return; separate"
+  },
+  "cases": [
+    {
+      "name": "payable",
+      "status": "payable",
+      "balance": {
+        "numerator": "700",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 0,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "treaty",
+      "status": "payable",
+      "balance": {
+        "numerator": "702",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "missing",
+      "status": "indeterminate",
+      "balance": null,
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "limited-collecta",
+      "status": "recoverable",
+      "balance": {
+        "numerator": "-500",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "duplicate",
+      "status": "indeterminate",
+      "balance": null,
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "absent",
+      "status": "payable",
+      "balance": {
+        "numerator": "708",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    },
+    {
+      "name": "prior-use",
+      "status": "payable",
+      "balance": {
+        "numerator": "703",
+        "denominator": "1"
+      },
+      "current": true,
+      "history_records": 1,
+      "apiRoundTrip": true,
+      "dossier": true
+    }
+  ],
+  "example": {
+    "foreign_tax_paid": "10 MZN",
+    "documented_national_limit": "8 MZN",
+    "documented_treaty_nonapplication": "synthetic only, not actual country entitlement",
+    "credit": "8 MZN",
+    "calculation": "1408 - 8 = 1400; - PEC200 = 1200; - PPC500 = 700 MZN simulated payable",
+    "above_eligibility_limit": "2 MZN, not a carry",
+    "insufficient_collection_example": "available2000, deducted1408, insufficient592; PEC200 not deducted; recoverable500 derives from PPC only"
+  },
+  "preservation": {
+    "existing_records": {
+      "database": "proactive_investment_20261027_test",
+      "tables": {
+        "opportunities": {
+          "existing_rows": 55,
+          "unchanged": true
+        },
+        "documents": {
+          "existing_rows": 64,
+          "unchanged": true
+        },
+        "opportunity_documents": {
+          "existing_rows": 1,
+          "unchanged": true
+        },
+        "simulation_form_drafts": {
+          "existing_rows": 19,
+          "unchanged": true
+        },
+        "users": {
+          "existing_rows": 40,
+          "unchanged": true
+        },
+        "organizations": {
+          "existing_rows": 3,
+          "unchanged": true
+        },
+        "audit_events": {
+          "existing_rows": 409,
+          "unchanged": true
+        }
+      },
+      "transaction_rollback": true
+    },
+    "originals": 30,
+    "protected_consumers_count": 11,
+    "no_migrations_or_permissions_changes": true,
+    "legacy_summary_and_frozen_history_preserved": true,
+    "private_pilots": "Songo/Gurue unchanged and private",
+    "production_written": false,
+    "SGF_TEMPO": "unchanged"
+  },
+  "remaining_code": [
+    "automatic national fraction and case-specific treaty matching",
+    "economic double-tax and CBF benefit credits with own rules",
+    "international carry/expiry65(3), separate from PEC66 carry/expiry",
+    "PPC/PEC obligation/calendar; autonomous tax, special periods, other currencies and M20/M22 transport/submission"
+  ],
+  "document_dependencies": [
+    {
+      "missing": "income inclusion and national fraction",
+      "example": "tax10 but no included income/base correspondence",
+      "resume_when": "income/base and documented fraction matched"
+    },
+    {
+      "missing": "treaty article/period/ceiling",
+      "example": "country selected but no applicable article or eligible tax",
+      "resume_when": "case-specific article, effective period and eligible ceiling identified"
+    },
+    {
+      "missing": "proof/titular/previous actual use/temporal link",
+      "example": "payment2027 selected for2026 without correspondence",
+      "resume_when": "actual payment and explicit2026 link supported, prior use reconciled"
+    }
+  ],
+  "limits": [
+    "L8 partial",
+    "no new PEC excess/carry scope",
+    "no automatic foreign exchange or official rounding rule",
+    "no official tax balance consumption, submission or refund execution",
+    "same-snapshot deduplication is not a global inter-dossier official ledger",
+    "synthetic QA examples do not assert any actual foreign treaty",
+    "no production deployment or publication of pilots"
+  ],
+  "local_evidence": {
+    "outputs\\irpc-l8-international-20261027\\frontend-tests.log": "7f981dc819ffe0947565994c9a29a72c408eb94a9cd687dba1d1b93903949b87",
+    "outputs\\irpc-l8-international-20261027\\types.log": "82962651e47f564de653ad2883f8fd34e7dae4b4468e4ac459cb3331962a3879",
+    "outputs\\irpc-l8-international-20261027\\build.log": "d9a173ef26392275e42f6ef8927c2c9a79039a16c98a371e8bbcccbeea17776b",
+    "outputs\\irpc-l8-international-20261027\\existing-records-preservation.json": "b45b3306d3c9dee63fbbaf9a04bba31008019e65892bd16322460b5ef53eda7d",
+    "outputs\\irpc-l8-international-20261027\\source-preservation.json": "d82c68f709793103373f2110b3b55ef226fd5e6a51a6835c62425c7407bcf0bd",
+    "outputs\\irpc-l8-international-20261027\\recovered-report-receipt.json": "080d61ad1e3e4a849ea8b71642fb256881aa05a9fef81144cb7cf56848383cb2"
+  }
+}

docs/investmoz/simulations/irpc-l8-pec-delivery-20261027.json

@@ -0,0 +1,901 @@
+{
+  "date": "2026-10-27",
+  "status": "installed_and_verified",
+  "served_commit": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+  "includes_accepted_qa": "7fdb6b424b70ef6462a4f88338e52e2750b9e222",
+  "previous_commit": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+  "sector_regression_preserved": "669cb897",
+  "remote_backup": "/var/backups/investmoz-irpc-l8-pec-20261027/backup",
+  "remote_receipt": "/var/backups/investmoz-irpc-l8-pec-20261027/installed-receipt.json",
+  "scope": {
+    "subject": "resident general",
+    "year": "2026",
+    "period": "calendar",
+    "currency": "MZN",
+    "treatment": "actual documented PEC of own exercise,selected available amount after prior use,capped to valid collecta before RF/PPC",
+    "preceding_credits": "absent or documented known zero;positive/missing remains indeterminate",
+    "no_automatic": [
+      "PEC obligation",
+      "prior-year carry",
+      "expiry",
+      "excess PEC refund",
+      "official balance consumption",
+      "special positive credits",
+      "declaration submission"
+    ]
+  },
+  "accepted_qa_reused": {
+    "new_PEC_tests": 12,
+    "affected_annual_tests": 19,
+    "api_assertions": 102,
+    "cases_recovered_to_HTML_and_dossier": 5,
+    "runtime_files_byte_identical_to_QA": 4
+  },
+  "compatibility": {
+    "runtime_delta": [
+      "resources/js/components/simulation-irpc-annual.tsx",
+      "resources/js/components/simulation-irpc-pec.tsx",
+      "resources/js/lib/irpc-annual-settlement.ts",
+      "resources/js/lib/irpc-pec.ts"
+    ],
+    "runtime_PEC_identity_to_accepted_QA": true,
+    "sector_code_and_tests_identity_to669cb897": true,
+    "changed_matrix_ids": [
+      "RF-CLU-003",
+      "MASTER-9dee08d0-0067",
+      "MASTER-471012ab-0010",
+      "MASTER-471012ab-0067",
+      "AUD-SIM-INT02"
+    ],
+    "matrix_note": "Four accepted team-use documentation updates from PEC ancestry preserved;plus PEC AUD-SIM-INT02. Sector rows unchanged.",
+    "other_records_unchanged": true,
+    "schema_config_routes_unchanged": true
+  },
+  "runtime_delta": [
+    {
+      "file": "resources/js/components/simulation-irpc-annual.tsx",
+      "before_sha256": "91ac4ed53ab3f05129f2173cbcf196cef2db1da080a5de5f37e0cd3c5ef74554",
+      "after_sha256": "7f18abcaa1100251c5c2780fdfac32e21979d8e6ffed52f732e4a0d345ab4f40"
+    },
+    {
+      "file": "resources/js/components/simulation-irpc-pec.tsx",
+      "before_sha256": null,
+      "after_sha256": "c3f0ea9ff9389cf856ecda3894c7a1486f44193eb893c341ef10c67f888a2fc6"
+    },
+    {
+      "file": "resources/js/lib/irpc-annual-settlement.ts",
+      "before_sha256": "8cca5316259e3ebabfa75be9f64143a8664a447ac30b23b882318edfd70a68f1",
+      "after_sha256": "6d80889677c1904b3236b5e43fa5a3dc28327745679392529dfb5fbf5a273f7d"
+    },
+    {
+      "file": "resources/js/lib/irpc-pec.ts",
+      "before_sha256": null,
+      "after_sha256": "eb40b0601b6a1a69a6e81ad210589cc8744d74c6ef65e12132de13a5fcd6a90e"
+    }
+  ],
+  "source_files_verified": {
+    "before": 1000,
+    "after": 1002
+  },
+  "installer": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+      "release": "/var/www/investmoz-homologacao/releases/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+      "previous_release": "/var/www/investmoz-homologacao/releases/669cb8979b0c372659fc2ad3876aebc919d5df19-6a2f00c6",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+      "release": "/var/www/investmoz-homologacao/releases/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+      "previous_release": "/var/www/investmoz-homologacao/releases/669cb8979b0c372659fc2ad3876aebc919d5df19-6a2f00c6",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "e182d1d79dc945f35d2079c6b8ca2ac93048cec3"
+      ],
+      "finished_at": "2026-10-27T12:10:22.122557+00:00"
+    },
+    "log_file": "1793102808310738327.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 30.51s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1092",
+      "# pass 1092",
+      "# fail 0"
+    ],
+    "log_bytes": 308894
+  },
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l8-pec-20261027/backup",
+    "created_at": "2026-10-27T12:05:00Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "eff57769cda1e9d0f3d507348b57fc455c0bbc6e38beeb3688135109a6e219fd",
+    "files_sha256": "7830fd2f7671405777d7e5001edade7d5b08b1ebc1f86defb4bf3ec62a10446e",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_pec_restore_20261027",
+    "port": 55441,
+    "source_dump_sha256": "eff57769cda1e9d0f3d507348b57fc455c0bbc6e38beeb3688135109a6e219fd",
+    "active_database_writes": 0
+  },
+  "capacity_after_backup": {
+    "at": "2026-10-27T12:06:10.511691+00:00",
+    "baseline": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+    "capacity_after_backup_satisfied": true,
+    "volumes": [
+      {
+        "path": "/var/www/investmoz-homologacao/releases",
+        "free_bytes": 93404454912,
+        "free_inodes": 23730955
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "free_bytes": 93404454912,
+        "free_inodes": 23730955
+      },
+      {
+        "path": "/var/backups",
+        "free_bytes": 93404454912,
+        "free_inodes": 23730955
+      },
+      {
+        "path": "/tmp",
+        "free_bytes": 93404454912,
+        "free_inodes": 23730955
+      },
+      {
+        "path": "/var/lib/docker",
+        "free_bytes": 93404454912,
+        "free_inodes": 23730955
+      }
+    ],
+    "backup_age_seconds": 70.511645,
+    "backup_dump_sha256": "eff57769cda1e9d0f3d507348b57fc455c0bbc6e38beeb3688135109a6e219fd",
+    "restore_verified": true,
+    "tables_verified": 174,
+    "files_verified": 369,
+    "backup_paths": {
+      "dump": "/var/backups/investmoz-irpc-l8-pec-20261027/backup/database.dump",
+      "files": "/var/backups/investmoz-irpc-l8-pec-20261027/backup/files-before.tar.gz"
+    },
+    "active_writes": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "preservation": {
+    "checked_at": "2026-10-27T12:11:58.610510+00:00",
+    "installed": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+    "business_tables_unchanged": 172,
+    "total_tables": 174,
+    "operational_tables_to_reconcile": {
+      "cache": {
+        "before": {
+          "rows": 108,
+          "checksum": "8ad8adb3b4cee975cebcb15806c60af5"
+        },
+        "after": {
+          "rows": 108,
+          "checksum": "5079060f1cdc89bf00b1bb3abdc2ff40"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 41,
+          "checksum": "738960921c69e7c0272c0fdac68ce33b"
+        },
+        "after": {
+          "rows": 53,
+          "checksum": "7a5824a4f4e5bbe8b9d745a975aad665"
+        }
+      }
+    },
+    "persistent_files_unchanged": 369,
+    "original_configuration_preserved": true,
+    "synthetic_QA_storage_not_served": true,
+    "QA_storage_saved_outside_active": "/var/lib/investmoz-deploy/qa-runtime/e182d1d79dc945f35d2079c6b8ca2ac93048cec3-e2a185b3",
+    "fixture_or_content_imports": 0,
+    "migrations": 0,
+    "comparison_identity": "postgres;UTC;consistent before snapshot and after read-only transaction",
+    "active_database_writes": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart;requestthrottle;identical home-sector cached value with refreshed expiry(HomeController remember10min);no deletedcache",
+    "sessions": "Anonymous delivery sessions or individually correlated public requests;one existing anonymous session had only token/previous-URL changes in payload and IP/activity metadata,with exact UA/IP/time/HTTP200 document request proof;no identity or other payload change. Deleted sessions,if any,individually expired. No session overwritten.",
+    "delta": {
+      "cache": {
+        "before_rows": 108,
+        "after_rows": 108,
+        "changes": [
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false,
+            "same_value_home_cache_expiry_refresh": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 41,
+        "after_rows": 59,
+        "changes": [
+          {
+            "key_sha256": "4e78c6a57b8f1771f6b334d7dd2697275c222d72620007b8e86e3f049427a8b3",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "f4fa6adfd3d6918ec9e7de8022a61c9cffe66f75800cf521c12aeb98bc3f062f",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "af76f65ffd28dfed5e35dd2111184a06a4e974608cbd2cc07314dae0dfc09a7f",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "a23c33b4c0cc464b1d78f36f59fb3e63b12a476983d19692f3cc003a629f7f52",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "1b9d5c268f04935e5c4daebefd1edfc1ef88c6581d7c5ebb7034b9790a37ec87",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
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+              "user_agent",
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+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
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+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "4ed17597603a4ea407a9a48740ea36ae8831e484a18a6cac9fb8fd29e17d2bcd",
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+              "user_agent",
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+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
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+            "session_lifetime_minutes": 120,
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+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "public_delta": {
+    "revision": {
+      "commit": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+      "branch": "main",
+      "built_at": "2026-10-27T12:10:18.923517+00:00",
+      "manifest_sha256": "47bbdd09864d0587133deec179781018e439f9c83b7b328c9dcd52482eaf6d31"
+    },
+    "manifest_verified": true,
+    "pec_compiled_markers": {
+      "IRPC-PEC/1": [
+        "assets/project-dossier-D001tZjC.js"
+      ],
+      "Preparar detalhe PEC": [
+        "assets/services-I_s1lj16.js"
+      ],
+      "Registar comprovativo PEC": [
+        "assets/services-I_s1lj16.js"
+      ],
+      "Não calcula a obrigação PEC": [
+        "assets/project-dossier-D001tZjC.js"
+      ],
+      "Excedente sem reembolso PEC": [
+        "assets/project-dossier-D001tZjC.js"
+      ]
+    },
+    "sector_cards_unchanged": 10,
+    "three_selected_sector_pages_and_guides_unchanged": true,
+    "sector_index_still_without_aggregated_details": true,
+    "filter_preserved": "agronegocio",
+    "active_QA_records_created": false
+  },
+  "l8_remainder_and_credit_resumption": {
+    "scope": "L8 partial after bounded current-year PEC delivery",
+    "next_increment": {
+      "name": "Own-exercise international double-tax credit",
+      "status": "delimited for QA implementation; not yet implemented",
+      "source": "Accepted CIRPC art65,Lei34/2007,PDF18/printed768-(72);order relative to PEC in art66 and RIRPC21",
+      "reuse": [
+        "entity and exercise",
+        "valid L6/L7 collecta",
+        "annual withholding/PPC/PEC book and frozen histories",
+        "existing documents and source references",
+        "existing currency records when an applicable conversion is documented"
+      ],
+      "required_case_facts": [
+        "foreign-source income included in the taxable base",
+        "actual foreign income tax, not projected withholding/remittance",
+        "subject, country, exercise, document and available unused amount",
+        "documented domestic IRPC fraction for that foreign income",
+        "known convention applicability and its limit if applicable",
+        "known state of preceding credit groups; no missing-as-zero"
+      ],
+      "calculation_contract": "Eligible current credit limited by proven foreign tax and corresponding domestic IRPC fraction, and treaty limit when applicable;then residual collecta for PEC before RF/PPC. No automatic carry/refund/official balance consumption.",
+      "illustrative_case": {
+        "synthetic": true,
+        "foreign_tax": 10,
+        "domestic_limit_documented": 8,
+        "convention_not_applicable_documented": true,
+        "eligible_credit": 8,
+        "collecta": 1408,
+        "after_credit": 1400,
+        "pec": 200,
+        "after_pec": 1200,
+        "withholdings": 0,
+        "ppc": 500,
+        "simulated_payable": 700,
+        "implemented": false,
+        "unutilized_above_limit": "2 is not automatically a carry credit"
+      },
+      "delta_acceptance": [
+        "known/absent/missing and qualification",
+        "country/subject/year and physical proof identity",
+        "no double use across credit/PEC/PPC/RF in the same snapshot",
+        "credit before PEC;separate amounts and limits",
+        "frozen history;save/recover/report",
+        "indeterminate dependent annual balance when facts or preceding credits are missing"
+      ]
+    },
+    "remaining_code": [
+      {
+        "item": "international credit eligibility,limits and own-year deduction",
+        "condition": "Implement the documented input contract and demonstrate only new totals and persistence."
+      },
+      {
+        "item": "economic double-tax credit",
+        "condition": "Art64 own conditions,profit inclusion and corresponding tax evidence;separate from international credit."
+      },
+      {
+        "item": "investment/benefit credit",
+        "condition": "Reuse L7 qualification and specific CBF period,amount,limit and accumulation;location alone never grants credit."
+      },
+      {
+        "item": "prior-year PEC/credit transport,usage and expiry",
+        "condition": "Implement provenance by year and actual prior use;distinguish PEC art66 from credit art65;do not equate excess above eligibility limit with lack of collecta."
+      },
+      {
+        "item": "PPC/PEC obligation,instalments,interest and guides",
+        "condition": "Specific facts and applicable rule/edition;actual paid PEC deduction already delivered is separate."
+      },
+      {
+        "item": "autonomous tax,special periods,non-MZN,M20/M22 transport and submission",
+        "condition": "Keep existing separate dependencies;no silent offset or provisional official fields."
+      }
+    ],
+    "documentary_dependencies": [
+      {
+        "item": "actual case evidence",
+        "example": "10 MZN foreign tax with no proof of income inclusion or domestic limit",
+        "resume_when": "Identify the existing evidence and amount;no generic revalidation of accepted sources."
+      },
+      {
+        "item": "international convention",
+        "example": "Treaty applies but the article/ceiling and foreign tax paid under it are unknown",
+        "resume_when": "Exact country,convention,article,period and limit;block only dependent case."
+      },
+      {
+        "item": "2026 regulatory amendment for obligation/calendars",
+        "example": "Announcement without published operative articles",
+        "resume_when": "Published diploma,changed articles and effective date for affected obligation/calendar only."
+      }
+    ],
+    "private_pilots": "Songo/Gurue remain private",
+    "team_evaluation": "Await actual feedback;do not repeat accepted technical tests."
+  },
+  "private_pilots": "Songo/Gurue private;no publication,fixtures or content import",
+  "team_use_evaluation": "Await actual feedback;accepted technical proofs retained",
+  "artifacts": [
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+    },
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+    },
+    {
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+    },
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+    },
+    {
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+      "bytes": 3349
+    }
+  ],
+  "remote_receipt_sha256": "a970266625807803ce73f1e63d0da1a540cff264ab88a19d3a8a387a85b26c34"
+}

docs/investmoz/simulations/irpc-l8-pec-qa-20261027.json

@@ -0,0 +1,505 @@
+{
+  "date": "2026-10-27",
+  "status": "QA implemented, not installed",
+  "branch": "codex/irpc-l8-pec-qa-20261027",
+  "baseline": "dc14f01e1479f6bef48be60d2fbe961d9d445e0e",
+  "portal_reference_from_previous_receipt": "9fda6d6e12832a3cf25e7314f1f895dd430238c5",
+  "active_changed": false,
+  "main_changed": false,
+  "scope": {
+    "year": "2026",
+    "regime": "resident_general",
+    "currency": "MZN",
+    "period": "calendar",
+    "payment": "documented current-year PEC, available amount after prior use",
+    "deduction": "min(available selected PEC, valid collecta after preceding credits), before RF/PPC",
+    "special_credits": "only documented absent or known zero; positive/missing stays indeterminate",
+    "excess": "selected amount not deducted, no PEC refund or official carry created"
+  },
+  "examples": [
+    {
+      "case": "payable",
+      "status": "payable",
+      "balance": {
+        "numerator": "708",
+        "denominator": "1"
+      },
+      "pec": {
+        "version": "IRPC-PEC/1",
+        "available": {
+          "numerator": "200",
+          "denominator": "1"
+        },
+        "deducted": {
+          "numerator": "200",
+          "denominator": "1"
+        },
+        "remaining": {
+          "numerator": "0",
+          "denominator": "1"
+        },
+        "afterPec": {
+          "numerator": "1208",
+          "denominator": "1"
+        },
+        "source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
+        "officialBalancesConsumed": false,
+        "carryCreated": false
+      },
+      "rows": 7,
+      "history": 0,
+      "apiRoundTrip": true,
+      "current": true,
+      "dossier": true
+    },
+    {
+      "case": "capped",
+      "status": "balanced",
+      "balance": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "pec": {
+        "version": "IRPC-PEC/1",
+        "available": {
+          "numerator": "2000",
+          "denominator": "1"
+        },
+        "deducted": {
+          "numerator": "1408",
+          "denominator": "1"
+        },
+        "remaining": {
+          "numerator": "592",
+          "denominator": "1"
+        },
+        "afterPec": {
+          "numerator": "0",
+          "denominator": "1"
+        },
+        "source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
+        "officialBalancesConsumed": false,
+        "carryCreated": false
+      },
+      "rows": 6,
+      "history": 1,
+      "apiRoundTrip": true,
+      "current": true,
+      "dossier": true
+    },
+    {
+      "case": "recoverable",
+      "status": "recoverable",
+      "balance": {
+        "numerator": "-500",
+        "denominator": "1"
+      },
+      "pec": {
+        "version": "IRPC-PEC/1",
+        "available": {
+          "numerator": "2000",
+          "denominator": "1"
+        },
+        "deducted": {
+          "numerator": "1408",
+          "denominator": "1"
+        },
+        "remaining": {
+          "numerator": "592",
+          "denominator": "1"
+        },
+        "afterPec": {
+          "numerator": "0",
+          "denominator": "1"
+        },
+        "source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
+        "officialBalancesConsumed": false,
+        "carryCreated": false
+      },
+      "rows": 7,
+      "history": 1,
+      "apiRoundTrip": true,
+      "current": true,
+      "dossier": true
+    },
+    {
+      "case": "missing",
+      "status": "indeterminate",
+      "balance": null,
+      "pec": {
+        "version": "IRPC-PEC/1",
+        "available": {
+          "numerator": "0",
+          "denominator": "1"
+        },
+        "deducted": null,
+        "remaining": null,
+        "afterPec": null,
+        "source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
+        "officialBalancesConsumed": false,
+        "carryCreated": false
+      },
+      "rows": 7,
+      "history": 1,
+      "apiRoundTrip": true,
+      "current": true,
+      "dossier": true
+    },
+    {
+      "case": "prior-use",
+      "status": "payable",
+      "balance": {
+        "numerator": "1208",
+        "denominator": "1"
+      },
+      "pec": {
+        "version": "IRPC-PEC/1",
+        "available": {
+          "numerator": "200",
+          "denominator": "1"
+        },
+        "deducted": {
+          "numerator": "200",
+          "denominator": "1"
+        },
+        "remaining": {
+          "numerator": "0",
+          "denominator": "1"
+        },
+        "afterPec": {
+          "numerator": "1208",
+          "denominator": "1"
+        },
+        "source": "CIRPC, art. 66(1–2), Lei 34/2007, exemplar BR52, p. 768-(72): dedução após créditos anteriores, até à colecta, sem reembolso do PEC. Recorte demonstrado: pagamento efectivo do próprio exercício 2026, residente geral, ano civil, MZN. Não calcula a obrigação PEC, transporte, caducidade ou consumo de saldos oficiais.",
+        "officialBalancesConsumed": false,
+        "carryCreated": false
+      },
+      "rows": 6,
+      "history": 1,
+      "apiRoundTrip": true,
+      "current": true,
+      "dossier": true
+    }
+  ],
+  "proofs": {
+    "new_frontend_tests": 12,
+    "affected_annual_tests": 19,
+    "api_tests": 1,
+    "api_assertions": 102,
+    "api_cases": 5,
+    "api_round_trip_reports": 5,
+    "routes": "wayfinder --with-form passed",
+    "typescript": "passed",
+    "isolated_build": "passed; optional fontaine/chunk-size notices only",
+    "manual_browser_test": false,
+    "real_team_evaluation": "pending external feedback"
+  },
+  "preservation": {
+    "database": "proactive_investment_20261027_test",
+    "tables": {
+      "opportunities": {
+        "existing_rows": 55,
+        "unchanged": true
+      },
+      "documents": {
+        "existing_rows": 64,
+        "unchanged": true
+      },
+      "opportunity_documents": {
+        "existing_rows": 1,
+        "unchanged": true
+      },
+      "simulation_form_drafts": {
+        "existing_rows": 19,
+        "unchanged": true
+      },
+      "users": {
+        "existing_rows": 40,
+        "unchanged": true
+      },
+      "organizations": {
+        "existing_rows": 3,
+        "unchanged": true
+      },
+      "audit_events": {
+        "existing_rows": 409,
+        "unchanged": true
+      }
+    },
+    "transaction_rollback": true
+  },
+  "source_preservation": {
+    "baseline": "dc14f01e",
+    "count": 30,
+    "all_equal": true,
+    "files": [
+      {
+        "file": "AT-Comunicado-9-2026-ISPC.pdf",
+        "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973"
+      },
+      {
+        "file": "AT-Modelo-30-ISPC.pdf",
+        "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c"
+      },
+      {
+        "file": "AT-Modelo-B-Geral.pdf",
+        "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57"
+      },
+      {
+        "file": "AT-MRFTA-19-39.pdf",
+        "sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b"
+      },
+      {
+        "file": "BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee"
+      },
+      {
+        "file": "BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251"
+      },
+      {
+        "file": "BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5"
+      },
+      {
+        "file": "BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+      },
+      {
+        "file": "BR252-I-Serie-2022-Lei20-PESOE.pdf",
+        "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+      },
+      {
+        "file": "Decreto-22-2021-BR70.pdf",
+        "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+      },
+      {
+        "file": "Decreto-27-2026-BR123.pdf",
+        "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+      },
+      {
+        "file": "Decreto-29-1998-BR22-5-suplemento.pdf",
+        "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+      },
+      {
+        "file": "Decreto-3-2011-BR-11-I-mineiros.pdf",
+        "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+      },
+      {
+        "file": "Decreto-37-2023-BR124.pdf",
+        "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+      },
+      {
+        "file": "Decreto-9-2008-BR16.pdf",
+        "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+      },
+      {
+        "file": "Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+      },
+      {
+        "file": "Lei-14-1992-BR42.pdf",
+        "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+      },
+      {
+        "file": "Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+        "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+      },
+      {
+        "file": "Lei-17-2022-IPP-BR250-Parlamento.pdf",
+        "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+      },
+      {
+        "file": "Lei-19-2013-BR76.pdf",
+        "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+      },
+      {
+        "file": "Lei-19-2017-IRPS-BR-OCAM.pdf",
+        "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+      },
+      {
+        "file": "Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+        "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+      },
+      {
+        "file": "Lei-20-2009-BR36-AT-exemplar19.pdf",
+        "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+      },
+      {
+        "file": "Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+      },
+      {
+        "file": "Lei-34-2007-BR52.pdf",
+        "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+      },
+      {
+        "file": "Lei-4-1994-BR37-3-suplemento.pdf",
+        "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+      },
+      {
+        "file": "Lei-4-2012-BR3.pdf",
+        "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+      },
+      {
+        "file": "Lei-7-1991-Partidos-IFES.pdf",
+        "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+      },
+      {
+        "file": "PT-MZ-CDT-1992.pdf",
+        "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+      },
+      {
+        "file": "PT-MZ-Protocolo-2009.pdf",
+        "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+      }
+    ]
+  },
+  "rule_sources": [
+    {
+      "file": "Lei-34-2007-BR52.pdf",
+      "pdf_page": 18,
+      "printed_page": "768-(72)",
+      "article": "66(1–2)",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "file": "Decreto-9-2008-BR16.pdf",
+      "pdf_pages": [
+        6,
+        7
+      ],
+      "articles": "21(2/5),27;29 for deferred obligation context",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    }
+  ],
+  "remaining_code": [
+    "PEC obligation and instalments, separate from actual payment",
+    "Prior-year carry, expiry and usage ledger",
+    "Special credits/autonomous tax/special periods/non-MZN/M20-M22 remain own groups"
+  ],
+  "documentary_resume_conditions": [
+    "Published 2026 regulatory amendment: exact articles and effective date for affected obligation/calendar",
+    "Prior-year PEC: exact last eligible exercise, transition and documented usage",
+    "Specific positive credit: own legal limit, order, period, evidence and convention if relevant"
+  ],
+  "private_pilots": "Songo/Gurue unchanged and private; no publication",
+  "proactive_team_use": "await actual team feedback; implement concrete observed corrections only",
+  "artifacts": [
+    {
+      "file": "Decreto-9-2008-BR16.pdf-6.png",
+      "sha256": "109f862c8b94e15f55270ec41f90a66ed9cb3b5cf1f772615a8808a9a6034964",
+      "bytes": 476800
+    },
+    {
+      "file": "Decreto-9-2008-BR16.pdf-7.png",
+      "sha256": "943f945fae0a5086fad53cc468f1105257c9b4d762220b823816874bd1878884",
+      "bytes": 504338
+    },
+    {
+      "file": "dossier-capped.json",
+      "sha256": "a93f9dc6b0b2c21526dfaff9a415bbc2b6a53124dbd860ea5d1809c8868dd2d3",
+      "bytes": 31771
+    },
+    {
+      "file": "dossier-missing.json",
+      "sha256": "563e015d9a9069b09dd16548efa21fa37399b24fc6634d136100080706aa6d9a",
+      "bytes": 32184
+    },
+    {
+      "file": "dossier-payable.json",
+      "sha256": "b4cde0e17a9306bf08b7f54103eb499d11e4fd14d70fd38e4858013074d08a3a",
+      "bytes": 32130
+    },
+    {
+      "file": "dossier-prior-use.json",
+      "sha256": "5b2f95e06711099051fc463509854b439a48f7134c6da45210ce0ca529f77622",
+      "bytes": 31776
+    },
+    {
+      "file": "dossier-recoverable.json",
+      "sha256": "27d954e4e6a48980cbbd391a9352ea83456b1e61b42663389f6ada47b55d7c77",
+      "bytes": 32142
+    },
+    {
+      "file": "existing-records-preservation.json",
+      "sha256": "b45b3306d3c9dee63fbbaf9a04bba31008019e65892bd16322460b5ef53eda7d",
+      "bytes": 822
+    },
+    {
+      "file": "Lei-34-2007-BR52.pdf-18.png",
+      "sha256": "25a5493d2d63d492ca849b5b798b87ad792fa4f6a95493ec96fa5c974c8c4c62",
+      "bytes": 467400
+    },
+    {
+      "file": "Lei-34-2007-BR52.pdf-19.png",
+      "sha256": "160f635ce804f400e73d878dff19dc0cae360a195a06952294766f00c74f78d0",
+      "bytes": 483003
+    },
+    {
+      "file": "PEC-excerpts.json",
+      "sha256": "3d8795a9bde96195a59dfef0387c1294a14bd6f671d3df76ac8f7e95ebd7a1ad",
+      "bytes": 19256
+    },
+    {
+      "file": "recovered-capped.json",
+      "sha256": "e9465e01490fc6f3d52ebdf74d12842d60d5bde155e863a14ec8224592dd5ab4",
+      "bytes": 349126
+    },
+    {
+      "file": "recovered-missing.json",
+      "sha256": "32b4183191ed48954f6d13b8b0a2c127a1edfd7a2308370396bf1cce26f7504b",
+      "bytes": 349856
+    },
+    {
+      "file": "recovered-payable.json",
+      "sha256": "8b039e9127e57a2b104f7b37dbedb60e857b82e271bee7c784cf9be06fef2731",
+      "bytes": 344415
+    },
+    {
+      "file": "recovered-prior-use.json",
+      "sha256": "ae5099bc2dd54755f232567a6cf7c87080ca8fc1dfde09db6ed4426d4189d800",
+      "bytes": 348899
+    },
+    {
+      "file": "recovered-recoverable.json",
+      "sha256": "cae038d1abe19bfc3101216d3e0b79a4cc3ef360f3ca4f8fa3e298a7c187d843",
+      "bytes": 349415
+    },
+    {
+      "file": "recovered-report-receipt.json",
+      "sha256": "e70e0777dd92cf8ef17d199238cef3fcef8223a4dfba3b56c420ba4aca42a6f7",
+      "bytes": 5362
+    },
+    {
+      "file": "report-capped.html",
+      "sha256": "ddf9e4fa8508daa86c2f5a337f57fe6d8c443018c8706d79f34c8151a6bd9465",
+      "bytes": 5214
+    },
+    {
+      "file": "report-missing.html",
+      "sha256": "7313eaa4f984ae2976d7a66b81242899bb5a9cc5c55e62f85a0d4813b7710c91",
+      "bytes": 5594
+    },
+    {
+      "file": "report-payable.html",
+      "sha256": "d654183e1d293f7fd025918ddaca6da0d30915e4fd6cc4b34e899b210ed6eb52",
+      "bytes": 5540
+    },
+    {
+      "file": "report-prior-use.html",
+      "sha256": "113bdc44ad910a8679ec99949726d637297180f078c2b6ba4760076e8dd0da85",
+      "bytes": 5219
+    },
+    {
+      "file": "report-recoverable.html",
+      "sha256": "c91511cd25706322ddfc9f081e1058325a8af617a97580c97388304f6481194a",
+      "bytes": 5552
+    },
+    {
+      "file": "source-preservation.json",
+      "sha256": "621864a86ef46931a949d039d3de854c339e205310955fa886d9f879404834e2",
+      "bytes": 4483
+    }
+  ]
+}

docs/investmoz/simulations/irpc-mrfta-delivery-20261025.json

@@ -0,0 +1,535 @@
+{
+  "status": "installed_scoped_MRFTA_documented_interest_delta_verified",
+  "candidate_installed": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+  "previous_installed": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+  "previous_release_preserved": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+  "authorization": "Tempo:concluir entrega5fa64bc0 peloGit,backup/restauro fresco e delta;preservarce746d88,L3,ISPC,câmbio;seguir em QA apenas juros automáticos eCER/rubricas;L5parcial.",
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-irpc-mrfta-delivery-20261025/backup",
+    "created_at": "2026-10-25T18:28:38Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "4721dc593969b542c9cdbd3633e9a71bbd21b2e7a6ecfa2d4c180147a322d841",
+    "files_sha256": "51ba4c5d214b25bae9123489f9a432289fb41ef118142900e4048b22d5cec9d9",
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+    "cer_rubricas": {
+      "entregue": "Rubricas correntes correspondidas pelo rendimento e natureza; CER transcrito com referência. Ausência de CER, rubrica desconhecida e mistura de taxas/CER ficam pendentes. CER999 é exclusivamente fictício de QA.",
+      "resta": [
+        "Corresponder códigos CER a rubrica, natureza, rendimento e período com o catálogo/modelo/procedimento oficial aplicável; os números dos campos da guia antiga não são códigos CER por inferência.",
+        "Resolver apenas as rubricas ainda pendentes: digital/moeda electrónica, categorias especiais e outros rendimentos sem correspondência actual, incluindo casos por conta que não cabem nas rubricas já mapeadas.",
+        "Corresponder o tratamento de taxas/CER diferentes na mesma rubrica: conservar parcelas e documentos; não fundir taxas, calcular taxa média ou criar declarações/anexos por presunção.",
+        "Acrescentar casos dirigidos para cada nova correspondência e para código ausente, período incompatível ou rubrica desconhecida, mantendo casos independentes e cálculos anteriores."
+      ],
+      "condicao_de_fecho": "Cada novo caso liga rendimento/natureza/período ao CER e à rubrica com referência verificável e apresentação correcta; o catálogo parcial nunca implica cobertura integral.",
+      "nao_reabrir": [
+        "Preparação de um mês/ano",
+        "Bases/taxas/imposto/entregas provenientes do cálculo guardado",
+        "Separação de dispensas, retenções sofridas e outros períodos",
+        "Exportação HTML e dossier demonstrados"
+      ]
+    }
+  },
+  "database_migrations": 0,
+  "content_imports": 0,
+  "L5_integrally_completed": false,
+  "scope": "Period preparation,documentedinterestrecord andMRFTA reports only;notautomaticinterestnorcompleteCERmapping. Nexttwo-pointincrement staysQA.",
+  "evidence": {
+    "backup.txt": "151cbb1c3c4954da4679a9a2e54ba636afbd2e5c4b228f68ad4c236ae30663eb",
+    "installed-protected.txt": "32cff2aff1e1d7148af22820a8136267364efe3b4ede9cac3f7790f8f29bca5a",
+    "installed-public.txt": "82a8ae2b9113b83212f2b030abc537e1975d86b5597ed9385c67438f7d636549",
+    "integration.txt": "130dc00f5fafda21e09bfbfd1f934d630c03732127a60f21df69d075176950ae",
+    "operational-delta.txt": "e9c29d6e9691fb44f30eccc3041dfa3455905e6d5eb01410b8b898fcdf1f2f25",
+    "preflight.txt": "c87ceda50c49b392d55fd624bef9cc1f37cec9c1b888e4fded8c64d4b76ab60a",
+    "restore.txt": "d103daf999311fc6e6fd0a20f0b07162200ce5a14f1ad558f00be2fcb30d5943",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status1.txt": "f14354ab7188e19bf1188ec9ad9ed7d3834fac3996412cbda1d7436a418804fd",
+    "status2.txt": "a6fc5285be3f927ee0b1d882ae25f246d2026f0fe3b77d176e402ace6cf39b02",
+    "status3.txt": "193ef46c35707af20292cca967902aa265f90bfc1336189ea6e61b6dbb6cc9c9"
+  }
+}

docs/investmoz/simulations/ispc-l4-delivery-20261025.json

@@ -0,0 +1,397 @@
+{
+  "status": "installed_scoped_habitual_quarterly_ISPC_and_delta_verified",
+  "authorization": "Tempo25/10:concluir instalação6af7092e peloGit combackup/restaurofresco,conferirdelta,preservarL3eprovasaceites;ISPCnãoéintegralmenteconcluído.",
+  "candidate_installed": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "previous_installed": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+  "prepared_receipt": "ispc-l4-prepared-delivery-20261025.json",
+  "authenticated_preflight": {
+    "free_bytes": 7635865600,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
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+      "release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "previous_release": "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+    "release_revision": {
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+      "branch": "main",
+      "built_at": "2026-10-25T15:12:37.806036+00:00",
+      "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+    },
+    "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"
+  },
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-ispc-l4-delivery-20261025/backup",
+    "created_at": "2026-10-25T15:25:16Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "files_sha256": "59917d3f0420dc8ede0562da70ae5f67877aa99f77313950f9e1d840b7505e3b",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "ispc_l4_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "active_database_writes": 0
+  },
+  "installed_protected_delta": {
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 9,
+    "L3_unchanged_runtime_files_verified": 11,
+    "documentary_files_verified": 17,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "81ca74112a72e3638ad335678ebfd0ef"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "e799b80b260c8c23326c72a5d7c52881"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 156,
+          "checksum": "5b29e80e2877c2e0bf0c81e046230987"
+        },
+        "after": {
+          "rows": 157,
+          "checksum": "e83a47d5ba184b55f1680f52ff7e0993"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "8d6ea77eb4b34d86d207362d583cfa8bf2880b907becd9b00398964482c6b4bd",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "2f251473865d14b953236ab95b1521764754d76abd79b58ca7d38c96dfe2fab1",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 156,
+        "after_rows": 159,
+        "changes": [
+          {
+            "key_sha256": "5045187d392f685b58ae0ce1749c84eb5a30c5ab441aa0e65cfc6d905d0180fa",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "3d45feddb6a0eafd7d40e3efe516866803e4432d922c6a6b6e839276d8461075",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "712b82ddcfb6f6af6a4ea5937ae2d5195976cf4c808e6202a4b234eef1560210",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "installed_public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "branch": "main",
+      "built_at": "2026-10-25T15:29:39.962545+00:00",
+      "manifest_sha256": "0761702f0aa0f54dd4e7dac14efadf290830c52a5762a97733d82f5332fb44a8"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "ISPC — enquadramento e opção": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — apuramento trimestral": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — retenção em aquisições ocasionais": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Conferir e guardar retenção ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Repartição do IVA documental em MZN": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Reconciliação da dedução anterior": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Cálculos indeterminados e condições para resolver": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Preparação dos quadros L3 e formalidades": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar acompanhamento D": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar substituições C": [
+        "assets/services-tj9wihZS.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-DlW49dDv.js",
+        "status": 200,
+        "sha256": "7002e22485098102c9a49e6f637a8818a4ecb153cf58f9c9cfb377e1b8a3d5a0"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-B9kwzlsI.js",
+        "status": 200,
+        "sha256": "c2b62654e0a286c0dfb16a44f3aac513064c8db305cccc827388de35cc6c720f"
+      },
+      {
+        "file": "assets/services-tj9wihZS.js",
+        "status": 200,
+        "sha256": "9e88d806f7c8e7193dda407ba1efe8bf720e5eeb76ca40798f3e6c4914e57f4b"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-CkfkH6Xv.js",
+    "existing_fiscal_availability": {
+      "data": {
+        "enabled": true,
+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
+    },
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline_status": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+      ],
+      "finished_at": "2026-10-25T15:29:42.957691+00:00"
+    },
+    "log_file": "1792941995601985924.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 31.63s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 782",
+      "# pass 782",
+      "# fail 0"
+    ],
+    "log_bytes": 227445
+  },
+  "archived_old_build_dependencies": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 8,
+    "free_before": 5531414528,
+    "free_after": 7635984384,
+    "receipt": "/var/backups/investmoz-build-dependencies-ispc-l4-20261025/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "accepted_QA_proofs_reused": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "manual_functional_tests_repeated": false,
+  "pipeline_checks": "Existing Git process mandatory checks only;no new discretionary functional round.",
+  "example": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_L4_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "L3": "Preserved;11runtimehashes,17originals and additive integrations verified. Specific residuals remain in existing matrix.",
+  "preserved_L3_amounts": {
+    "documentary_VAT_MZN": 16,
+    "deduction_this_route_MZN": 0,
+    "recognised_MZN": 12,
+    "received_MZN": 7,
+    "awaiting_receipt_MZN": 5
+  },
+  "residuals": "P001/P058awaitdefinedclarificationswithoutblocking;P084/P085closed;statistics/AIdeferred.",
+  "schema_migrations": 0,
+  "content_imports": 0,
+  "ISPC_integrally_completed": false,
+  "proof_hashes": {
+    "outputs/ispc-l4-delivery-20261025/preflight.txt": "985e4cabc9f4f80ee55f89aa9a20580c1bc3b691225241165b01cc66ba4b5d19",
+    "outputs/ispc-l4-delivery-20261025/backup.txt": "23f72466038eed5153c93408e5acd508b5c6a66fc0e4c3a9bd30a580367fe8ea",
+    "outputs/ispc-l4-delivery-20261025/restore.txt": "d0100e1378c2e0e8a4be61de640e0e331695721080bae16d8a7a708cf4d4eb83",
+    "outputs/ispc-l4-delivery-20261025/integration.txt": "d92b419bd0c57c7951d558039e1414acca4ec2abc47e5a9d2f2389b1401adf7c",
+    "outputs/ispc-l4-delivery-20261025/status-final.txt": "638710d6205b634b8ab8f8cf625ee308fb76c4fe7c21608130d2b79afba60e0c",
+    "outputs/ispc-l4-delivery-20261025/installed-protected.txt": "83231f0b6619828618188e7abb9337f6b5e92e4192f7e5a8bbf165f7d2b70a44",
+    "outputs/ispc-l4-delivery-20261025/installed-public-delta.json": "7b944512bd87b5fa99e83e554247f1567c5629481b2dcdf668b411f118849aa2",
+    "outputs/ispc-l4-delivery-20261025/operational-delta.txt": "e79fc1267ac6f06e0f2fe78a9ed00eb0cfc05b1ec1ab7bec92c61268e4acbd93",
+    "outputs/ispc-l4-delivery-20261025/compact-dependencies.txt": "236ebb16564acf706dd434186b20013b9c035dd201f5f728ebcaf1e3813e2053"
+  }
+}

docs/investmoz/simulations/ispc-l4-prepared-delivery-20261025.json

@@ -0,0 +1,285 @@
+{
+  "status": "prepared_for_Git_delivery_not_installed",
+  "authorization": "Tempo25/10:preparar entrega do âmbito L4 trimestral habitual demonstrado em6af7092e;conferir apenas delta,preservarL3;sem declararL4integralmenteconcluído.",
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+  "candidate": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "branch": "codex/ispc-l4-quarterly-qa-20261025",
+  "changes": [
+    "docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json",
+    "docs/investmoz/simulations/ispc-l4-quarterly-qa-20261025.json",
+    "docs/investmoz/simulations/ispc-l4a-eligibility-qa-20261025.json",
+    "docs/investmoz/simulations/l3-additional-delivery-20261025.json",
+    "docs/investmoz/simulations/l3-e-additional-coverage-qa-20261025.json",
+    "docs/investmoz/unification/traceability-and-manual.md",
+    "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+    "resources/js/components/simulation-form.tsx",
+    "resources/js/components/simulation-ispc-eligibility.tsx",
+    "resources/js/components/simulation-ispc-quarter.tsx",
+    "resources/js/components/simulation-ispc-withholding.tsx",
+    "resources/js/lib/ispc-eligibility.ts",
+    "resources/js/lib/ispc-quarter.ts",
+    "resources/js/lib/ispc-withholding.ts",
+    "resources/js/lib/project-dossier-report.ts",
+    "resources/js/lib/project-dossier.ts",
+    "tests/Feature/IspcQuarterDraftTest.php",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json",
+    "tests/frontend/ispc-eligibility.test.mjs",
+    "tests/frontend/ispc-quarter.test.mjs",
+    "tests/frontend/ispc-withholding.test.mjs"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "606e6e29f92323450433e8411b2064ba5f55b795a3376794ad1eb30729841c3c"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
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+    {
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+    },
+    {
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+    },
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+    },
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+      "sha256_LF": "0db9f5fcb2929fd8340894bd13b74ee7c400af25e483ddfe5651002fd7160f49"
+    }
+  ],
+  "existing_integrations_additions_only": {
+    "resources/js/components/simulation-form.tsx": 6,
+    "resources/js/lib/project-dossier.ts": 6,
+    "resources/js/lib/project-dossier-report.ts": 1
+  },
+  "L3_runtime_preserved_unchanged": [
+    "resources/js/components/acquisition-beverage-restitution.tsx",
+    "resources/js/components/fiscal-calculation-gaps.tsx",
+    "resources/js/components/fiscal-l3-preparation.tsx",
+    "resources/js/components/simulation-acquisitions.tsx",
+    "resources/js/components/simulation-operations.tsx",
+    "resources/js/lib/iva-acquisition-bc.ts",
+    "resources/js/lib/iva-beverage-allocation.ts",
+    "resources/js/lib/iva-beverage-restitution.ts",
+    "resources/js/lib/iva-calculation-gaps.ts",
+    "resources/js/lib/iva-operations.ts",
+    "resources/js/lib/l3-form-preparation.ts"
+  ],
+  "L3_documentary_originals_preserved": 17,
+  "documentary_delta": [
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+    },
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+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
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+    },
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+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
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+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
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+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    }
+  ],
+  "schema_runtime_PHP_configuration_dependencies_delta": false,
+  "P001_experimental_changes_excluded": true,
+  "accepted_QA_proofs_reused": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "accepted_proof_hashes_verified": {
+    "outputs/ispc-l4b-20261025/frontend-final.txt": "2b0ec25bb83505ec9ce8ace02e0860faeeac4ce233083859f9a502069944f49f",
+    "outputs/ispc-l4b-20261025/api.txt": "2a770d07561a1475973795d5bac01ce5d94ee8a91be1d57d9b0702c621b8284d",
+    "outputs/ispc-l4b-20261025/ui-recovered-report.txt": "234bae0f17ef84dd9928197bfa38ad4a8a05c2dae18051e1ea9bd88852bb84fa",
+    "outputs/ispc-l4b-20261025/build-final.txt": "9683e783fd6e457c89a747d4a1a6deb10ba00a034f7891cf69e4c1a0cb1f0073",
+    "outputs/ispc-l4b-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json": "30266584de9cacb0e4d771a9cc9c38838b62a3472583792e13effcd094247c39"
+  },
+  "compatible_build_and_types": "Already passed on identical runtime hashes;proofs reused,no rerun.",
+  "compiled_markers": {
+    "ISPC — enquadramento e opção": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "ISPC — apuramento trimestral": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "ISPC — retenção em aquisições ocasionais": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Conferir e guardar retenção ISPC": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Repartição do IVA documental em MZN": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Reconciliação da dedução anterior": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Cálculos indeterminados e condições para resolver": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Preparação dos quadros L3 e formalidades": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar acompanhamento D": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar substituições C": [
+      "assets/services-tj9wihZS.js"
+    ]
+  },
+  "public_baseline_readonly": {
+    "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+    "branch": "main",
+    "built_at": "2026-10-25T15:12:37.806036+00:00",
+    "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+  },
+  "examples": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_L4_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "preserved_amounts_L3": {
+    "documentary_VAT_MZN": 16,
+    "deduction_this_route_MZN": 0,
+    "recognised_MZN": 12,
+    "received_MZN": 7,
+    "awaiting_receipt_MZN": 5
+  },
+  "residuals": "P001/P058awaitdefinedclarificationswithoutblocking;P084/P085closed;L3residualsremaininexistingmatrix;statistics/AIdeferred.",
+  "execution_remaining": [
+    "Fresh authenticated destination/schema/data/configuration/permissions and disk comparison.",
+    "Fresh backup and verified isolated restore,without modifying active database.",
+    "Fast-forward integration via existing Git process only after guards pass;verify servedrevision,manifest,compiled L4/L3 markers and protected delta with equivalent identities/context."
+  ],
+  "backup_restore": "Not executed in preparation;prior L3 receipt preserved,not represented as fresh L4 backup.",
+  "main_changed": false,
+  "active_changes": false,
+  "Git_preparation": {
+    "feature_ref": "refs/heads/codex/ispc-l4-quarterly-qa-20261025",
+    "remote_verified": {
+      "refs/heads/codex/ispc-l4-quarterly-qa-20261025": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "refs/heads/main": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6"
+    },
+    "bundle": "outputs/ispc-l4-delivery-20261025/candidate.bundle",
+    "bundle_sha256": "2d1b690ffbca0cdcc2365d2f5c8cf9f4d34a3e64f9cb5bd4fa2ce23835143c4d",
+    "bundle_verified": true,
+    "main_pushed": false
+  },
+  "execution_scripts": {
+    "outputs/ispc-l4-delivery-20261025/backup.py": "f82ee71b83527e2e3b431f88aa24deb0433308f4c15a2873779068a21785c99d",
+    "outputs/ispc-l4-delivery-20261025/bridge.py": "b12bb51e68c0c3270ac9d127d20aaf69c04745837fb06788e9e1d37a623e3487",
+    "outputs/ispc-l4-delivery-20261025/installer-status.py": "47cf71d02bbbac76bdf8edf87ab9b69b88d6c610d4b1755e1da69060af8b02cf",
+    "outputs/ispc-l4-delivery-20261025/integrate-after-guards.py": "b2146ae221af4fa5f26f3a16ba7de22eb3d35fed2ff9b606f49065b0a9524171",
+    "outputs/ispc-l4-delivery-20261025/preflight.py": "d22ae1370f261cce91201830f39833d03019df5110be8aa5a9eccdfd639de55c",
+    "outputs/ispc-l4-delivery-20261025/reconcile-operational-delta.py": "d2e2ab7093594ab667b03f76ef7620120d7fd580e22edeb335b3c5c208493cd0",
+    "outputs/ispc-l4-delivery-20261025/restore.py": "51c03e0e590f3ad8d795334e67140f6de7c594fe52fb5ee9098b2da8bc508a3b",
+    "outputs/ispc-l4-delivery-20261025/verify-protected.py": "5acdb275e6bd5de5237000f8a8a27234f9d00be4bf1cd1cf71ecf24bc0a7f415",
+    "outputs/ispc-l4-delivery-20261025/verify-public.py": "e31052548421a2095d23435a716c34086542992fda3ede04f6ae3cd1d24f291b"
+  },
+  "execution_script_checks": "Python syntax checked;not executed against active target. Authenticated baseline,fresh backup/isolatedrestore andtimestamp guards prepared;disk comparison pending at execution.",
+  "guard_origins": {
+    "base_and_scope": "DecisãoTempo:preservarL3fa32 eentregar apenas âmbitoQA6af.",
+    "disk_5_GiB": "Requisito técnico do processo de entrega já existente;conferido no código emexecuçãoL3,sem criar regra organizacional.",
+    "backup_freshness_30_minutes": "Escolha técnica do script de integração;expiração exige actualizar preflight/backup-restauro,sem nova aprovação organizacional."
+  },
+  "superseded_by": "ispc-l4-delivery-20261025.json",
+  "installation_followup": "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+}

docs/investmoz/simulations/ispc-l4-quarterly-qa-20261025.json

@@ -0,0 +1,102 @@
+{
+  "status": "installed_scoped_habitual_quarterly_ISPC",
+  "matrix_anchor": "AUD-SIM-INT02",
+  "scope": "Actividade habitual ISPC2026/MZN, enquadramento/opção, cálculo trimestral e retenção12(3–4) delimitada. Não é encerramento de operações ocasionais próprias ou formalidades sem correspondência de modelo.",
+  "source": {
+    "file": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+    "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+    "citation": "Lei9/2025,republicaçãoISPC,arts8–12;PDF11/p2180(11),enquadramento2–5PDF10",
+    "application": "8(1)a selecciona taxa3/4/5 pelo volume anual2026 declarado e9 aplica-a à base trimestral; não repartir limites anuais por4 nem copiar acesso2025. Serviços12/15; cumulação usa taxa maior8(2).20%somenteparcela acima limite anual4.000.000 com acumulado anterior; cálculos racionais exactos."
+  },
+  "new_implementation": [
+    "Livro trimestral por contexto; receitas de cada trimestre e suporte explícitos,volume global do sujeito passivo confirmado; previsão anual distinta de ano encerrado reconciliado.",
+    "Elegibilidade actual e opção documentada reutilizadas; preparação apenas simula; opção posterior ao trimestre não retroage automaticamente.",
+    "Imposto/prestação/obrigação declarativa separados; inferior500 dispensa pagamento, não declaração;igual500 mantém pagamento. Não acumular dispensas nem deduzir custos/IVA.",
+    "Retenção5%separada para aquisições ocasionais a pessoa singular não inscrita3(3–4),ligadasàactividade,limiteglobalanual2.500.000;acima limiteindeterminado,semtruncar. Sem crédito contraimpostopróprio,mínimo500não aplicadoàretenção.",
+    "Gravação/recuperação mantém outros livros e históricos;alterações conservam resultado congelado até nova versão;relatório financeiro inclui grupoISPC."
+  ],
+  "verification": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "example": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "active_changes": false,
+  "schema_changes": false,
+  "rules_published_or_activated": 0,
+  "residuals": "P001/P058nãointerrompem;P084/P085fechados;L3residuaisapenasbloqueiamcasosdependentes;estatísticas/IAadiadas.",
+  "runtime_hashes": {
+    "resources/js/lib/ispc-quarter.ts": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129",
+    "resources/js/lib/ispc-withholding.ts": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4",
+    "resources/js/components/simulation-ispc-quarter.tsx": "0b950091e9204b2b20823694ea16dc94e4863914080542253966367a5580d62d",
+    "resources/js/components/simulation-ispc-withholding.tsx": "e688a8d6a2e1e20c1e10a85d33152d58a5c14867672cf4ffb834980ec1732f08",
+    "resources/js/lib/project-dossier-report.ts": "0db9f5fcb2929fd8340894bd13b74ee7c400af25e483ddfe5651002fd7160f49"
+  },
+  "proof_hashes": {
+    "outputs/ispc-l4b-20261025/frontend-final.txt": "2b0ec25bb83505ec9ce8ace02e0860faeeac4ce233083859f9a502069944f49f",
+    "outputs/ispc-l4b-20261025/api.txt": "2a770d07561a1475973795d5bac01ce5d94ee8a91be1d57d9b0702c621b8284d",
+    "outputs/ispc-l4b-20261025/ui-recovered-report.txt": "234bae0f17ef84dd9928197bfa38ad4a8a05c2dae18051e1ea9bd88852bb84fa",
+    "outputs/ispc-l4b-20261025/build-final.txt": "9683e783fd6e457c89a747d4a1a6deb10ba00a034f7891cf69e4c1a0cb1f0073",
+    "outputs/ispc-l4b-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json": "30266584de9cacb0e4d771a9cc9c38838b62a3472583792e13effcd094247c39"
+  },
+  "compatible_QA_preparation": {
+    "branch": "codex/ispc-l4-quarterly-qa-20261025",
+    "path": "C:\\laragon\\www\\portal-investidor-ispc-qa-20261025",
+    "base": "fa32a2b9",
+    "runtime_files": [
+      "resources/js/components/simulation-form.tsx",
+      "resources/js/components/simulation-ispc-eligibility.tsx",
+      "resources/js/components/simulation-ispc-quarter.tsx",
+      "resources/js/components/simulation-ispc-withholding.tsx",
+      "resources/js/lib/ispc-eligibility.ts",
+      "resources/js/lib/ispc-quarter.ts",
+      "resources/js/lib/ispc-withholding.ts",
+      "resources/js/lib/project-dossier.ts",
+      "resources/js/lib/project-dossier-report.ts"
+    ],
+    "runtime_hashes_match_accepted_QA": true,
+    "P001_runtime": "fa32a2b9 unchanged; experimental d1551dab runtime excluded",
+    "compatible_build": "exit0;outputs/ispc-l4b-20261025/compatible-build.txt",
+    "compatible_types": "exit0;outputs/ispc-l4b-20261025/compatible-types.txt",
+    "functional_proofs": "13frontend/API1-21/UIreport reused; no new functional round",
+    "installed": true,
+    "functional_source_commits": [
+      "479b6681",
+      "1b7ccfee"
+    ],
+    "candidate_commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+    "functional_candidate_commit": "49b448eb47df9ded3f906996e36c1d5ebd855741",
+    "installed_at_preparation": false,
+    "installed_commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+  },
+  "QA_status_before_delivery": "QA_demonstrated_eligibility_option_quarter_calculation_private_recovery_and_report_not_installed",
+  "installation_followup_20261025": {
+    "status": "installed_scoped_habitual_quarterly",
+    "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+    "receipt": "ispc-l4-delivery-20261025.json",
+    "QA_proofs": "preserved;no manual repetition",
+    "ISPC_integrally_completed": false
+  }
+}