docs(proactive): clarify connector outage and remaining visual conference

docs(proactive): record installed private supply delivery and scoped verification
feat(proactive): prepare controlled private catalogue delivery and reject repeated comparisons
2026-10-28 19:33:27 +02:00 · 2026-10-28 19:26:40 +02:00 · 2026-10-28 19:13:18 +02:00 · 2026-10-28 17:28:31 +02:00 · 2026-10-28 17:19:55 +02:00 · 2026-10-28 14:52:22 +02:00
196 changed files with 33756 additions and 318 deletions
@@ -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']) : []]);
@@ -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(),$record))->header('Cache-Control','private, no-store');
+    }
+}
@@ -25,9 +25,7 @@ class PublicPortalController extends Controller
        if ($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
@@ -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;
    }

@@ -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'],
@@ -63,6 +63,8 @@ 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')));
@@ -46,6 +46,10 @@ final class InvestmentComplements
        } 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;
@@ -159,6 +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;
@@ -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.');
@@ -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'],
@@ -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);
    }

@@ -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]);
+    }
+}
@@ -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.':''),
+            ];
+        });
+    }
+}
@@ -34,6 +34,17 @@ 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
    {
        $query = SectorOrganization::opportunities($sector);
@@ -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');
+    }
+};
@@ -0,0 +1,695 @@
+{
+  "status": "installed_L6_cost_limits_provisions_timing",
+  "installed": {
+    "status": "installed",
+    "commit": "043dd35d8ee247123b3a32f1fc10fd2ede81e9f4",
+    "release": "/var/www/investmoz-homologacao/releases/043dd35d8ee247123b3a32f1fc10fd2ede81e9f4-917b3c47",
+    "previous_release": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+    "database_migrations": 0,
+    "content_imports": 0
+  },
+  "previous_baseline": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l6-costs-delivery-20261026/backup",
+    "created_at": "2026-10-26T06:35:29Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "bf7f4e6ad9e18ef479ae46a08ec9c072047240655331e437da14ae8c39e8bd0b",
+    "files_sha256": "4046d8eff093201371a9e5fbdd14a6d5fe805d7f72cf30e9d6132e5804da1788",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "bf7f4e6ad9e18ef479ae46a08ec9c072047240655331e437da14ae8c39e8bd0b",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+    "installed": {
+      "status": "installed",
+      "commit": "043dd35d8ee247123b3a32f1fc10fd2ede81e9f4",
+      "release": "/var/www/investmoz-homologacao/releases/043dd35d8ee247123b3a32f1fc10fd2ede81e9f4-917b3c47",
+      "previous_release": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 6,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 42,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "5226f818ead8e964983de752574a1647"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "82f4ca900546cfbd7c046c9e2a681522"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 35,
+          "checksum": "077762df7046fb9e6ce60a7470f3b61f"
+        },
+        "after": {
+          "rows": 38,
+          "checksum": "b90979f4d72922226d368ab21ffe162a"
+        }
+      }
+    },
+    "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
+  },
+  "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
+  },
+  "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": "dbb99b7e17f5b4b9bb7a8bdf9350d9b2ae368aaa4bc44593a2522d87617d8461",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
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+    {
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+    {
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+    },
+    {
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+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.63s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 942",
+    "# pass 942",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "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"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "taxable_profit": "6730MZN simulated",
+    "taxable_base": "4430MZN simulated",
+    "normal_colecta": "1417.60MZN simulated,32%",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "pending_case_or_mapping": "Combinação36h/i com36(4)",
+      "resolution_condition": "Corresponder a regra de articulação dos trechos aplicáveis ou esclarecer comAT o exemplo combustível100/comprovado80/passageiro sem excepção;sem somar ou repartir correcções por presunção.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Quota36h automática e amortizações restantes",
+      "resolution_condition": "Reconciliar tabela/método/entrada emuso/quotas contabilísticas e fiscais anteriores;prioridade seguinte deL6. A parcela36h documentada continua reutilizável nos casos independentes.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Campanhas plurianuais36-A e limite1%",
+      "resolution_condition": "Implementar a periodização por três exercícios e a sua articulação com36n; não tratar a campanha como publicidade ordinária.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Provisões reguladas28d e reforços financeiros28(3)",
+      "resolution_condition": "Corresponder a regra sectorial/supervisão ou o reforço financeiro e os saldos documentados; não usar os limites ordinários29 por aproximação.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Receita antecipada19(5) positiva e mudança autorizada19(6)",
+      "resolution_condition": "Corresponder os custos futuros/receita antecipada e o transporte entre exercícios ou a autorização da mudança de método;os casos zero conhecido/método mantido permanecem executáveis.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Outras periodizações,âmbitos eM20/M22",
+      "resolution_condition": "Tratar apenas os casos específicos18(6–10),períodos curtos/conversão anual,representação fiscal e campos ainda sem correspondência,com os parâmetros da edição/caso;divergência201/Q8 versus200/Q10 só afecta o transporte indicado.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    }
+  ],
+  "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",
+  "documentation_runtime_changed": false,
+  "proof_files": {
+    "backup.txt": "a40060e515e6f9a23962654ceca1384a8c4f3a9c0b5cb84a2510a892172023f5",
+    "compact-dependencies.txt": "52b6b2b5abe937c37c975efa4c595eb0c38b5f23ea9d342786d859c63eb30ebf",
+    "installed-protected.txt": "d10547839935cf162a2f335aafc6d0e274b1623338fbb3c51031c27ac7fde19c",
+    "installed-public-delta.json": "00db424cb414c133adb85ae8bd1b3bfa7dc01b89b3bc055db71ab7b921651981",
+    "installed-public.txt": "ab32725cb73e82888851b46ffc2111e23a839567ccfafca945e6ee2d72f967f0",
+    "integration.txt": "cb09cb7139c730d7e178de518c4158347725009d4ccee9fc0252e8da7cd6bbc3",
+    "manifest-served.json": "d91dd39d49e9e0251c76c811ca6a0798b7cf544e3e807735574ba51691afac9e",
+    "operational-delta.txt": "8739d8f2cc58dd500e8fa393eb65ed15d24ba840e30f429e135d0ed8b49cd60f",
+    "preflight.txt": "289577c3c3a959ec01405e5bc3d929a0b7be1654579b4bfd32f82ab20c3f22c2",
+    "preparation.json": "603d3e4f9a40b91a717945160a11723ca3ddeb0e329af69179dba8276f0d4331",
+    "remaining-section.md": "253d4d1de16bbfe6253971507c3a2e3976ea9ce017930d9ba80eef8c1191955e",
+    "restore.txt": "bbdee061e3947b1e606c04ad17f83d5951cca0be0d33027a9e20be76121f38b7",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "04413dcbffc95e88abd7f5201b5709ee7a3b9856ccf0c5824d9a4d036ea6d3b4",
+    "status1.txt": "177d1c66d844074ffb3db7b1392804f4de92ab804076671750362b9987a748e5",
+    "status2.txt": "04413dcbffc95e88abd7f5201b5709ee7a3b9856ccf0c5824d9a4d036ea6d3b4"
+  }
+}
@@ -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"
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+    "built in 31.08s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 973",
+    "# pass 973",
+    "# fail 0"
+  ],
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+    "frontend_tests": 13,
+    "API_tests": 1,
+    "API_assertions": 58,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
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+  "manually_repeated_accepted_suites": false,
+  "sequence": {
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+    "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,
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+    "status-final.txt": "3b882f9da83f52e66876e3a2456d50e0454d44668e168e9967c290411af9b0e1"
+  }
+}
@@ -0,0 +1,869 @@
+{
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+  "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": [
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+}
@@ -0,0 +1,687 @@
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+      "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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+    },
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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.",
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+    },
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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.",
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+    }
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+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.73s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 988",
+    "# pass 988",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "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",
+    "UI": "actual component/classification/taxstate/fractions/recover/export/independentcolecta",
+    "accepted_proofs": "reused"
+  },
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+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "mapped": "net3120+depreciation10→profit/base3130→colecta1001.60MZN unchanged",
+    "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"
+  },
+  "remaining_L6": {
+    "installed_scope_reference": "5aaf1a56",
+    "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.",
+        "resume": "Acrescentar catálogo e variantes previstas nas fontes aceites:usados/abertura/reparações/reavaliação,uso intensivo/concessões/peças/intangíveis,transição e excepções de método/vida útil,art17 em período curto e quota36h automática. Implementar só o caso escolhido e provar o delta;sem aguardar validação genérica daAT.",
+        "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."
+      },
+      {
+        "case": "Desdobramentos contabilísticos e quadros/anexos M20/M22 restantes",
+        "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."
+      }
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+    "sources_reused": [
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+}
@@ -0,0 +1,861 @@
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+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
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+      }
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+    "restore_network": "none"
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+      "manifest_sha256": "367be71b25b56a83571d610e211ea11beae2af87989d62ef6cc7b9c54eabf580"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/14": [
+        "assets/project-dossier-JLJx7klI.js"
+      ],
+      "Preparar cumulações dos tratamentos L7 registados": [
+        "assets/services-BKUDFoA6.js"
+      ],
+      "Combinação incompatível": [
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+      ],
+      "única diferença adicional:": [
+        "assets/project-dossier-JLJx7klI.js"
+      ],
+      "IRPC-normal-adjustments/13": [
+        "assets/project-dossier-JLJx7klI.js"
+      ],
+      "Preparar CBF16 para início de actividade": [
+        "assets/services-BKUDFoA6.js"
+      ],
+      "Preparar CBF16 para cessação e quotas anteriores": [
+        "assets/services-BKUDFoA6.js"
+      ],
+      "sem consumo de saldos oficiais": [
+        "assets/project-dossier-JLJx7klI.js"
+      ],
+      "Preparar CBF16 com duodécimos": [
+        "assets/services-BKUDFoA6.js"
+      ],
+      "CBF16 — duodécimos reutilizados de L6": [
+        "assets/project-dossier-JLJx7klI.js"
+      ],
+      "Suporte dos duodécimos CBF16": [
+        "assets/services-BKUDFoA6.js"
+      ],
+      "Manter preparação anual CBF16": [
+        "assets/services-BKUDFoA6.js"
+      ],
+      "CBF16 por duodécimos — ": [
+        "assets/project-dossier-JLJx7klI.js"
+      ],
+      "diferença adicional:": [
+        "assets/project-dossier-JLJx7klI.js"
+      ],
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-JLJx7klI.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-W46BRNSe.js",
+        "status": 200,
+        "sha256": "80e14fba26e9e81f840ba09eb3f9e24a70404bbe7e6933b490b3085299a6186f"
+      },
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+        "status": 200,
+        "sha256": "0ac8c266fcecec0e564619948f4cec28cd2572975aff70acc6997971a67fcfd9"
+      },
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+        "sha256": "1016cb33e4476a95e1a06ce17fad4312efc93aef01994a2674e251d00c884f0b"
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+      {
+        "file": "assets/simulation-form-zFZ4YNrB.js",
+        "status": 200,
+        "sha256": "338068b86cce1c3215ee71b1328a6cb2f754b903ed78ff1886f8554df506d2d6"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-BPLj40Iz.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": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
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+      "requested_commits": [
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+      ],
+      "finished_at": "2026-10-26T14:26:54.452008+00:00"
+    },
+    "log_file": "1793024604346159017.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 32.14s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1054",
+      "# pass 1054",
+      "# fail 0"
+    ],
+    "log_bytes": 299642
+  },
+  "accepted_QA_proofs_reused": {
+    "new_frontend_tests": 12,
+    "API_tests": 1,
+    "API_assertions": 133,
+    "QA_database": "simulator_fiscal_delta_20261021_test",
+    "QA_host": "127.0.0.1",
+    "QA_port": 55441,
+    "QA_transaction_rollback": true,
+    "wayfinder_with_form": true,
+    "typescript": true,
+    "build": true,
+    "recovered_HTML_and_financial_dossier": 7,
+    "UI": {
+      "actualComponent": true,
+      "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
+  },
+  "no_custom_QA_suite_repeated": true,
+  "L7_remaining_code": [
+    "other combinations and express exceptions",
+    "CBF17-19 and potential15 entitlement",
+    "specific sector/territorial regimes",
+    "mixed/withheld cooperativeincome and otherentities",
+    "other autonome expense origins",
+    "furtherCBF16 scopes",
+    "capitalgains/specialoperations",
+    "officialL7M20M22transport"
+  ],
+  "L7_resume_conditions": [
+    "disposition/article/scope/period/order/limit and segregatedparcel for combination",
+    "implement not-yet-supported treatment before adding its effect",
+    "specific document only for dependentcase/field"
+  ],
+  "L8_first_increment": {
+    "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
+}
@@ -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": {
+    "combined": {
+      "L6_profit": {
+        "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",
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+  ],
+  "effort_reference": {
+    "type": "initial planning figures,not updated remainingestimate",
+    "L8_to_L14_hours": [
+      240,
+      416
+    ],
+    "eight_hour_days": [
+      30,
+      52
+    ],
+    "excludes": [
+      "L1-L7residuals",
+      "L15-L16unestimated",
+      "documentarywait"
+    ],
+    "global_completion_percentage_not_established": true
+  },
+  "future_delivery_requires_fresh_main_capacity_backup_restore": true,
+  "L6_operational_delimited": true,
+  "L7_partial": true,
+  "L8_final_balance_separate": true,
+  "evidence_directory": "outputs/irpc-l7-combinations",
+  "main_incorporated": "a7434cd27c09df3d8e6c586f9676b67abcde798e",
+  "main_merge_commit": "ea2bceb5ce0c089698603da4cfd268ac1cafbb7a",
+  "main_source_delta_preserved": [
+    "app/Http/Controllers/PortalServicesController.php",
+    "app/Http/Controllers/PublicPortalController.php",
+    "app/Services/SectorInvestment.php",
+    "docs/investmoz/unification/traceability-and-manual.md",
+    "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+    "resources/js/components/educational-article-card.tsx",
+    "resources/js/components/sector-content.tsx",
+    "resources/js/components/sector-entry.tsx",
+    "resources/js/pages/portal/services.tsx",
+    "resources/js/pages/portal/why-invest.tsx",
+    "tests/Feature/SectorCatalogueContentTest.php"
+  ],
+  "accepted_QA13_manual_appendix_restored": true,
+  "served_revision_not_rechecked_this_QA": true
+}
@@ -0,0 +1,585 @@
+{
+  "status": "installed_first_grouped_L7_demonstrated_scope",
+  "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
+  },
+  "QA_candidate": "ab2ff2fdbcbe6fb94f03e4bc4cc7ccbd647d94fc",
+  "integration_candidate": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+  "previous_main": "a2122dc34cc9d3e8b64938c3d6b31cc36f336154",
+  "previous_installed": "5aaf1a56f9d928331364fcc8b0d1528e51dba327",
+  "authorization": "Tempo:disponibilizar entrega agrupadaL7 peloGit,backup/restauro fresco,conferência do delta,preservarL6/provas aceites e apresentar saldo concreto",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l7-common-delivery-20261026/backup",
+    "created_at": "2026-10-26T10:55:59Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "a3d46de6c10b37bd6f211125686da8c489f879ab243f082e7b72a397638901f9",
+    "files_sha256": "409d378ce59ca3d82e39cbf44f139114a839e1aa56457755316a2fecdd7e5b07",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l7_restore_20261026",
+    "port": 55441,
+    "source_dump_sha256": "a3d46de6c10b37bd6f211125686da8c489f879ab243f082e7b72a397638901f9",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/5aaf1a56f9d928331364fcc8b0d1528e51dba327-c1543f3e",
+    "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
+    },
+    "runtime_files_verified": 13,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 50,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
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+          "checksum": "63f3ceed97ce2f40106530ef6eb6e083"
+        },
+        "after": {
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+          "checksum": "38aa09dc08f13ff12ac1e71dbae22d0b"
+        }
+      },
+      "sessions": {
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+          "checksum": "823228a21cb8173718f6010a9aaa319a"
+        },
+        "after": {
+          "rows": 14,
+          "checksum": "1529684ad387db4b9aaa40ac775ebe74"
+        }
+      }
+    },
+    "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
+  },
+  "schema_permissions_before": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
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+        "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"
+  },
+  "schema_permissions_after": {
+    "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
+  },
+  "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": "2f251473865d14b953236ab95b1521764754d76abd79b58ca7d38c96dfe2fab1",
+            "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": 11,
+        "after_rows": 14,
+        "changes": [
+          {
+            "key_sha256": "cd8c2106a4f4ab7802317e6602c26cfa4cf82a23a86f67a0abbc27fbd82edfb8",
+            "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": "a89dca10cb8a95f4451ff60eeefe7ac3cd7751b779b0bf97a7e5f5b894f9b115",
+            "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": "7fb2119013f872a5e4dd70952cc896a4ac8291134e02362bd60805eb77e9587a",
+            "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": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+      "branch": "main",
+      "built_at": "2026-10-26T11:02:32.435267+00:00",
+      "manifest_sha256": "d78a1bdb503c10849f5ea8d8879753653c2c2fc22f6182f6d68ec9f6adf635b5"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "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/services-BSj1SuMk.js",
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "novo ajustamento ao lucro:": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "colecta combinada:": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Saldo final — âmbito L8": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-BSj1SuMk.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-BRdhvWgC.js",
+        "status": 200,
+        "sha256": "5b1de561be552259de776a2dbaf4b49909a3edd2647fec7c296a96054c929a9f"
+      },
+      {
+        "file": "assets/services-BSj1SuMk.js",
+        "status": 200,
+        "sha256": "ea1a3812cbced72f4df115e8e379ae6d2307e97b2152d288b1c80d357f03f78b"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-KEyrPtc6.js",
+        "status": 200,
+        "sha256": "b6ae250a30b5030a6e40e7dfb140a3335ce6d5bc16835098d3d7c5828fc526c5"
+      }
+    ],
+    "simulator_status": 200,
+    "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": {
+    "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
+  },
+  "source_inventory_reused": {
+    "files_reused": 8143,
+    "broad_search_repeated": false,
+    "receipt": "irpc-l7-scope-20261026.json",
+    "sources": [
+      {
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+}
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+      "IRPC-normal-adjustments/12": [
+        "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": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+      "release": "/var/www/investmoz-homologacao/releases/632dc06930d6b4f1b012feb3b4daa3b1cfc53f39-4c020686",
+      "previous_release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+      "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": [
+        "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39"
+      ],
+      "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
+}
@@ -0,0 +1,532 @@
+{
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+    "database_migrations": 0,
+    "content_imports": 0
+  },
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+    "created_at": "2026-10-26T12:34:42Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "a4e23c6647eeb88ad14b697fafb4728be34118ad0fcfb73f02430fdc8a29135c",
+    "files_sha256": "11143477968fecb78ddccaba1d36842fa18c1ccf0f2c84ae60704b4cbe4c8274",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l7_months_restore_20261026",
+    "port": 55441,
+    "source_dump_sha256": "a4e23c6647eeb88ad14b697fafb4728be34118ad0fcfb73f02430fdc8a29135c",
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+  },
+  "capacity_before": {
+    "checked_at_UTC": "2026-10-26T12:33:43.711257+00:00",
+    "installed": {
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+      "commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
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+        "available_bytes": 5901660160,
+        "available_inodes": 21448052,
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+        "available_bytes": 5901660160,
+        "available_inodes": 21448052,
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+      },
+      {
+        "path": "/tmp",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 5901660160,
+        "available_inodes": 21448052,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/var/lib/docker",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 5901660160,
+        "available_inodes": 21448052,
+        "total_inodes": 29089792
+      }
+    ],
+    "free_bytes": 5901660160,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "observed_previous_backup_bytes": 175917329,
+    "same_partition_release_and_backup": true,
+    "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.",
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604",
+    "active_writes": 0
+  },
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+    "checked_at_UTC": "2026-10-26T12:35:49.897136+00:00",
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+      "sha256_LF": "a6efbece159a118c5900a6c0d1ebd7b57091b62853c0ad589538546b377aa184"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "f21868298d050c72149bcc814858123cb5c7320a93399b30c994b09b5117087c"
+    },
+    {
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+      "sha256_LF": "da8160778c75935e8b7061ed5722616240189be818e1e04f5711d5b14ec6672d"
+    }
+  ],
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+      "content_imports": 0
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+    "documentary_files_verified": 31,
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+    "tables_compared": 174,
+    "changed_tables": {
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+          "checksum": "716daf400150d9b23980e9c93b3e2f69"
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+          "checksum": "8f0c8ef146080d0b1bea08aaaddf0446"
+        }
+      }
+    },
+    "preserved_counts": {
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+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions_after": {
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+    "filesystem_permissions": {
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+        "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
+  },
+  "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": {
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+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "dbb99b7e17f5b4b9bb7a8bdf9350d9b2ae368aaa4bc44593a2522d87617d8461",
+            "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": {
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+        "after_rows": 20,
+        "changes": [
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+            "fields": [
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+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
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+            "delivery_user_agent": false,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
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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": "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"
+  }
+}
@@ -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": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "19055",
+          "denominator": "3"
+        },
+        "taxableBase": {
+          "numerator": "19055",
+          "denominator": "3"
+        },
+        "colecta": {
+          "numerator": "30488",
+          "denominator": "15"
+        }
+      },
+      "L7_profit": {
+        "numerator": "12695",
+        "denominator": "2"
+      },
+      "L7_base": {
+        "numerator": "12695",
+        "denominator": "2"
+      },
+      "L7_colecta": {
+        "numerator": "10156",
+        "denominator": "5"
+      },
+      "additional_deduction": {
+        "numerator": "25",
+        "denominator": "6"
+      },
+      "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": "2026-12-15",
+            "months": 1,
+            "taxBasis": {
+              "numerator": "1000",
+              "denominator": "1"
+            },
+            "normalRate": {
+              "numerator": "10",
+              "denominator": "1"
+            },
+            "acceleratedRate": {
+              "numerator": "15",
+              "denominator": "1"
+            },
+            "normalQuota": {
+              "numerator": "25",
+              "denominator": "3"
+            },
+            "acceleratedQuota": {
+              "numerator": "25",
+              "denominator": "2"
+            },
+            "normalDeduction": {
+              "numerator": "25",
+              "denominator": "3"
+            },
+            "acceleratedDeduction": {
+              "numerator": "25",
+              "denominator": "2"
+            },
+            "additionalDeduction": {
+              "numerator": "25",
+              "denominator": "6"
+            },
+            "applied": true,
+            "reason": "Activo existente elegível;taxa normal ×1,5,com limite contabilístico e saldo fiscal."
+          }
+        ]
+      },
+      "final_balance": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "missing": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
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+          "numerator": "10096",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": null,
+      "L7_base": null,
+      "L7_colecta": null,
+      "additional_deduction": null,
+      "status": "indeterminate",
+      "monthly": {
+        "input": {
+          "version": 1,
+          "reference": ""
+        },
+        "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": null,
+            "normalQuota": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedQuota": null,
+            "normalDeduction": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedDeduction": null,
+            "additionalDeduction": null,
+            "applied": false,
+            "reason": "Falta suporte da reutilização dos meses e da opção por duodécimosCBF16 no mapaL6."
+          }
+        ]
+      },
+      "final_balance": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "negative": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "6310",
+          "denominator": "1"
+        },
+        "colecta": {
+          "numerator": "10096",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": {
+        "numerator": "6310",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "6310",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "10096",
+        "denominator": "5"
+      },
+      "additional_deduction": {
+        "numerator": "0",
+        "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": null,
+            "normalQuota": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedQuota": null,
+            "normalDeduction": {
+              "numerator": "50",
+              "denominator": "1"
+            },
+            "acceleratedDeduction": null,
+            "additionalDeduction": {
+              "numerator": "0",
+              "denominator": "1"
+            },
+            "applied": false,
+            "reason": "Condição negativa documentada;quota normal mantida."
+          }
+        ]
+      },
+      "final_balance": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
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+    "root_preexisting_branch_absences": [
+      "docs/investmoz/simulations/source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html",
+      "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf"
+    ],
+    "root_absences_introduced_by_this_change": false,
+    "runtime_schema_config_permissions_changed": false,
+    "active_writes": 0,
+    "migrations": 0,
+    "imports": 0,
+    "deployment": false,
+    "functional_tests_repeated": false,
+    "existing_accepted_proofs_reused": true
+  },
+  "validation": {
+    "expected_tracked_delta": [
+      "docs/investmoz/consolidated-review-matrix-2026-10-03.md",
+      "docs/investmoz/unification/traceability-and-manual.md",
+      "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+      "docs/investmoz/simulations/irpc-l7-scope-20261026.json"
+    ],
+    "csv_only_changed_id": "AUD-SIM-INT02",
+    "scope_present_in_existing_matrix_and_manual": true,
+    "new_backlog_created": false
+  }
+}
@@ -0,0 +1,270 @@
+{
+  "status": "L7_installed_reconfirmed_not_reinstalled",
+  "checked_at_UTC": "2026-10-26T11:56:51.412248+00:00",
+  "checked_at_Africa_Johannesburg": "2026-10-26T13:56:51.412248+02:00",
+  "main": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+  "QA_origin": "ab2ff2fdbcbe6fb94f03e4bc4cc7ccbd647d94fc",
+  "installed_commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+  "previous_delivery_receipt": "irpc-l7-common-delivery-20261026.json",
+  "server_read_only": {
+    "checked_at_UTC": "2026-10-26T11:56:51.412248+00:00",
+    "read_only": true,
+    "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
+    },
+    "release_revision": {
+      "commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+      "branch": "main",
+      "built_at": "2026-10-26T11:02:32.435267+00:00",
+      "manifest_sha256": "d78a1bdb503c10849f5ea8d8879753653c2c2fc22f6182f6d68ec9f6adf635b5"
+    },
+    "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"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "volumes": [
+      {
+        "path": "/var/www/investmoz-homologacao/releases",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "total_bytes": 467909804032,
+        "available_bytes": 5922545664,
+        "total_inodes": 29089792,
+        "available_inodes": 21448231
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "total_bytes": 467909804032,
+        "available_bytes": 5922545664,
+        "total_inodes": 29089792,
+        "available_inodes": 21448231
+      },
+      {
+        "path": "/var/backups",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "total_bytes": 467909804032,
+        "available_bytes": 5922545664,
+        "total_inodes": 29089792,
+        "available_inodes": 21448231
+      },
+      {
+        "path": "/tmp",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "total_bytes": 467909804032,
+        "available_bytes": 5922545664,
+        "total_inodes": 29089792,
+        "available_inodes": 21448231
+      },
+      {
+        "path": "/var/lib/docker",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "total_bytes": 467909804032,
+        "available_bytes": 5922545664,
+        "total_inodes": 29089792,
+        "available_inodes": 21448231
+      }
+    ],
+    "existing_pipeline_space_guard_excerpt": [
+      "        self.releases.mkdir(parents=True,exist_ok=True)",
+      "        if shutil.disk_usage(self.releases).free < 5 * 1024**3:",
+      "            raise RuntimeError('Insufficient free space for an isolated build; active release preserved')",
+      "        release=self.releases/(target+'-'+uuid.uuid4().hex[:8]);release.mkdir(mode=0o750)"
+    ],
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604",
+    "L7_delta_hashes_match": {
+      "resources/js/components/simulation-irpc-normal.tsx": true,
+      "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,
+      "resources/js/lib/project-dossier-report.ts": true
+    },
+    "installed_release_nonlinked_files": 28674,
+    "installed_release_nonlinked_directories": 2503,
+    "inode_requirement_note": "Current release file/directory counts are an observed reference,not a guarantee for another build;no new inode threshold introduced.",
+    "prior_installation_backup": {
+      "created_at": "2026-10-26T10:55:59Z",
+      "tables": 174,
+      "files": 369,
+      "dump_sha256": "a3d46de6c10b37bd6f211125686da8c489f879ab243f082e7b72a397638901f9",
+      "restore": {
+        "restore_verified": true,
+        "tables_verified": 174,
+        "container_network": "none",
+        "database": "irpc_l7_restore_20261026",
+        "port": 55441,
+        "source_dump_sha256": "a3d46de6c10b37bd6f211125686da8c489f879ab243f082e7b72a397638901f9",
+        "active_database_writes": 0
+      },
+      "files_present": {
+        "database.dump": {
+          "present": true,
+          "bytes": 22880589
+        },
+        "files-before.tar.gz": {
+          "present": true,
+          "bytes": 153036740
+        },
+        "backup-receipt.json": {
+          "present": true,
+          "bytes": 94539
+        },
+        "restore-receipt.json": {
+          "present": true,
+          "bytes": 269
+        }
+      }
+    },
+    "new_backup_or_restore_executed": false,
+    "deployment_executed": false,
+    "cleanup_executed": false,
+    "active_data_writes": 0
+  },
+  "capacity_assessment": {
+    "mount": "/dev/md2 /      ext4",
+    "existing_pipeline_guard_bytes": 5368709120,
+    "available_bytes": 5922545664,
+    "available_inodes": 21448231,
+    "total_inodes": 29089792,
+    "same_partition_for_release_state_backup_tmp_docker": true,
+    "observed_existing_backup_files_bytes": 176012137,
+    "available_minus_guard_and_one_observed_backup_bytes": 377824407,
+    "existing_space_guard_plus_observed_backup_satisfied": true,
+    "inode_reference_files_plus_directories": 31177,
+    "inode_note": "Available21million vs31thousand entries in current nonlinked release;no new arbitrary threshold or guarantee for changed future payload",
+    "new_deployment_needed": false
+  },
+  "existing_backup_integrity": {
+    "backup_created_at": "2026-10-26T10:55:59Z",
+    "existing_dump_hash_matches": true,
+    "existing_files_archive_hash_matches": true,
+    "accepted_restore_proof_matches_same_dump": true,
+    "restored_tables": 174,
+    "new_backup_or_restore_executed": false,
+    "active_writes": 0
+  },
+  "public_delta": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+      "branch": "main",
+      "built_at": "2026-10-26T11:02:32.435267+00:00",
+      "manifest_sha256": "d78a1bdb503c10849f5ea8d8879753653c2c2fc22f6182f6d68ec9f6adf635b5"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "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:": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ],
+      "colecta combinada:": [
+        "assets/project-dossier-KEyrPtc6.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-KEyrPtc6.js",
+        "status": 200,
+        "sha256": "b6ae250a30b5030a6e40e7dfb140a3335ce6d5bc16835098d3d7c5828fc526c5"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-BSj1SuMk.js",
+        "status": 200,
+        "sha256": "ea1a3812cbced72f4df115e8e379ae6d2307e97b2152d288b1c80d357f03f78b"
+      },
+      {
+        "file": "assets/project-dossier-document-BRdhvWgC.js",
+        "status": 200,
+        "sha256": "5b1de561be552259de776a2dbaf4b49909a3edd2647fec7c296a96054c929a9f"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-ByAQSjfI.js",
+    "synthetic_private_writes": 0,
+    "method": "Read-only L7 revision/manifest/compiled delta/simulator entry;accepted functional proofs reused"
+  },
+  "accepted_proofs_reused": {
+    "QA_frontend_tests": 19,
+    "QA_API_assertions": 108,
+    "QA_UI_types_build": true,
+    "prior_installation_backup_restore_tables": 174,
+    "prior_installation_files": 369,
+    "prior_preservation_runtime_files": 50,
+    "prior_originals": 31,
+    "new_functional_round": false
+  },
+  "next_compatible_QA_scope": {
+    "status": "delimited_for_next_QA_not_implemented",
+    "treatment": "CBF16 constant-method depreciation by monthly fractions for supported new assets entering service during2026",
+    "reuse": [
+      "existing asset IDs/classification and maximum normal catalogue rates",
+      "L6 monthly timing/financial source and normal reference result",
+      "existing qualification/source/title/provenance and versioned book"
+    ],
+    "first_case": "Civil annual2026,new supported industrial/agroindustrial machine or new project building entering service during the year;documented CBF eligibility,no previous quotas/no other benefits",
+    "acceptance": [
+      "normal vs accelerated quota and accounted/fiscal balance caps",
+      "additional effect only,without second deduction or changes to original asset/history",
+      "conditions true,false,missing and declared absence",
+      "calculation-save-recover-report with profit/base/colecta effects and final L8 balance unknown"
+    ],
+    "out_of_scope": [
+      "declining method",
+      "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"
+  },
+  "remaining_L7_groups_preserved": {
+    "implementation_groups": 7,
+    "documentary_case_dependencies": 4,
+    "section": "saldo concreto de L7 após a primeira entrega agrupada"
+  },
+  "L6_operational_scope_and_pending_preserved": true,
+  "L7_integrally_complete": false,
+  "L8_final_settlement_separate": true,
+  "local_cleanup": false,
+  "SGF_affected": false,
+  "new_backup_restore_or_installation": false
+}
@@ -0,0 +1,309 @@
+{
+  "status": "QA_ready_not_installed",
+  "date": "2026-10-26",
+  "branch": "codex/irpc-l7-start-period-qa-20261026",
+  "installed_baseline": "0bd5d495505d512088887efd3dc5c61f645b1647",
+  "documentation_baseline": "eccd95f9e79c871b592839aceca5f968440d067d",
+  "scope": "CBF16:resident start of activity,short complete-month period ending2026-12-31,new supported asset entering inperiod,constant maximum table rate,no priorquotas/exit/cumulation",
+  "version": "IRPC-normal-adjustments/12",
+  "explicit_optional_input": "acceleration.monthly.startPeriod version1/reference;without it versions10/11 retain keys/models/history",
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "052bd703cdfd7fbb10ea8089146d5e52ea247d612ce557b1e2c9c20730600261",
+    "resources/js/lib/irpc-normal.ts": "290d7d66621668d2b684850729c57c0435cce144acf0704f9fd9e1d4a6d491f3",
+    "resources/js/components/simulation-irpc-special.tsx": "6f6b203062df36fedbdfa341bba8b8aa7796d2f3169f1bd84395ada8f71fd749"
+  },
+  "reused_L6_period_fx_and_depreciation_engines_unchanged": true,
+  "cases_recovered": {
+    "start": {
+      "period": {
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "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"
+      },
+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "fraction": {
+      "period": {
+        "from": "2026-12-01",
+        "to": "2026-12-31",
+        "pending": []
+      },
+      "L6_profit": {
+        "numerator": "1565",
+        "denominator": "3"
+      },
+      "L6_base": {
+        "numerator": "1565",
+        "denominator": "3"
+      },
+      "L6_colecta": {
+        "numerator": "2504",
+        "denominator": "15"
+      },
+      "status": "calculated",
+      "additional_deduction": {
+        "numerator": "5",
+        "denominator": "3"
+      },
+      "L7_profit": {
+        "numerator": "520",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "520",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "832",
+        "denominator": "5"
+      },
+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "missing": {
+      "period": {
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "pending": []
+      },
+      "L6_profit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_base": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "status": "indeterminate",
+      "additional_deduction": null,
+      "L7_profit": null,
+      "L7_base": null,
+      "L7_colecta": null,
+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "negative": {
+      "period": {
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "pending": []
+      },
+      "L6_profit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_base": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5008",
+        "denominator": "5"
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+      "assetsAndPeriodUnchanged": true,
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+      "exactFraction5over3": true,
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+      "negativeAbsenceDistinct": true,
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+      "errors": []
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+    "sector/territorial/specificregimes",
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+    "statute/recognition required by disposition or exception",
+    "specific normativeperiod and cumulation order/limits",
+    "form edition/field/fraction representation"
+  ],
+  "remote_capacity_before_future_installation": {
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+    "main_compatibility_recheck": true,
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+    "keep_active_until_ready": true
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+  "L8_final_balance_separate": true,
+  "evidence_directory": "outputs/irpc-l7-start-period"
+}
@@ -0,0 +1,185 @@
+{
+  "date": "2026-10-28",
+  "status": "implemented and demonstrated in isolated QA; not installed",
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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": {
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+    "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,
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+    "API_cases": 6,
+    "API_database": "proactive_investment_20261027_test",
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+    "API_transactions_rolled_back": true,
+    "recovered_recalculated_HTML_dossier": 6,
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+    "typescript": "passed",
+    "build": "passed, actual subprocess exit0",
+    "PHP_formatting": "pint passed",
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+      "html": true,
+      "dossier": true,
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+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
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+      "apiRecovered": true,
+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
+    {
+      "name": "overallocated",
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+      "recalculationEqual": true,
+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
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+      "recalculationEqual": true,
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+      "dossier": true,
+      "frozenHistoryPreserved": true
+    },
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+      "apiRecovered": true,
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+      "html": true,
+      "dossier": true,
+      "frozenHistoryPreserved": true
+    }
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+    "exceptional or transitional interyear cases outside ordinary source window; no official ledger created"
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+  "qa_branch_pushed": false
+}
@@ -0,0 +1,95 @@
+{
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+    "inodes_available": 21340182,
+    "release_entries_reference": 31259,
+    "inodes_sufficient_against_reference": true,
+    "fresh_measurement_required_on_resume": true,
+    "installer_threshold_not_changed": true
+  },
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+    "files_verified": 168,
+    "active_writes": 0
+  },
+  "prepared_runtime_delta_files": 5,
+  "preserved_runtime_files": 134,
+  "originals_preserved": 31,
+  "caches_read_only": {
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+        "bytes": 127242240,
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+          "inertiajs",
+          "tcg",
+          "nyholm",
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+    "active_writes": 0
+  },
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+  "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"
+}
@@ -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"
+}
@@ -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"
+      },
+      "recoverable": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "pending": []
+    },
+    "recoverable": {
+      "status": "recoverable",
+      "knownWithholdings": {
+        "numerator": "1000",
+        "denominator": "1"
+      },
+      "knownPpc": {
+        "numerator": "600",
+        "denominator": "1"
+      },
+      "arithmeticBalance": {
+        "numerator": "-192",
+        "denominator": "1"
+      },
+      "payable": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "recoverable": {
+        "numerator": "192",
+        "denominator": "1"
+      },
+      "pending": []
+    },
+    "balanced": {
+      "status": "balanced",
+      "knownWithholdings": {
+        "numerator": "408",
+        "denominator": "1"
+      },
+      "knownPpc": {
+        "numerator": "1000",
+        "denominator": "1"
+      },
+      "arithmeticBalance": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "payable": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "recoverable": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "pending": []
+    },
+    "absent": {
+      "status": "payable",
+      "knownWithholdings": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "knownPpc": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "arithmeticBalance": {
+        "numerator": "1408",
+        "denominator": "1"
+      },
+      "payable": {
+        "numerator": "1408",
+        "denominator": "1"
+      },
+      "recoverable": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "pending": []
+    },
+    "missing": {
+      "status": "indeterminate",
+      "knownWithholdings": {
+        "numerator": "300",
+        "denominator": "1"
+      },
+      "knownPpc": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "arithmeticBalance": null,
+      "payable": null,
+      "recoverable": null,
+      "pending": [
+        "QA-PPC-2026-1: Error: PPC exige comprovativo efectivo,MZN,data,entidade e exercício correspondentes;projecção/tesouraria não é pagamento"
+      ]
+    },
+    "duplicate": {
+      "status": "indeterminate",
+      "knownWithholdings": {
+        "numerator": "300",
+        "denominator": "1"
+      },
+      "knownPpc": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "arithmeticBalance": null,
+      "payable": null,
+      "recoverable": null,
+      "pending": [
+        "QA-PPC-2026-1: Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa."
+      ]
+    },
+    "pec": {
+      "status": "indeterminate",
+      "knownWithholdings": {
+        "numerator": "300",
+        "denominator": "1"
+      },
+      "knownPpc": {
+        "numerator": "500",
+        "denominator": "1"
+      },
+      "arithmeticBalance": null,
+      "payable": null,
+      "recoverable": null,
+      "pending": [
+        "PEC: Error: montante positivo fora deste recorte:corresponder ordem,limite e transporte próprios;sem abatimento ou reembolso automático"
+      ]
+    }
+  },
+  "checks": {
+    "frontend_tests": 19,
+    "frontend_pass": 19,
+    "API_tests": 1,
+    "API_assertions": 170,
+    "API_cases": 7,
+    "database": "simulator_fiscal_delta_20261021_test",
+    "host": "127.0.0.1",
+    "port": 55441,
+    "transaction_rollback": true,
+    "actual_components_UI": {
+      "actualComponents": true,
+      "explicitPreparation": true,
+      "onlyActualOnAccountProofSelectable": true,
+      "duplicateSelectionDisabled": true,
+      "missingNotZero": true,
+      "ownBeneficiaryAndIncludedIncomeConfirmed": true,
+      "actualPPCConfirmed": true,
+      "PECAndCreditsSeparate": true,
+      "payable608": true,
+      "recoverable192": true,
+      "balanced": true,
+      "duplicateIndeterminate": true,
+      "positivePECIndeterminate": true,
+      "oldBooksAndPlanUnchanged": true,
+      "saveReloadRecoverReportDownload": true,
+      "errors": []
+    },
+    "wayfinder_with_form": "passed",
+    "typescript": "passed",
+    "isolated_QA_build": "passed",
+    "build_existing_warnings": [
+      "chunk size over500kB;plugin timing diagnostic"
+    ],
+    "prior_accepted_suites_not_repeated": true
+  },
+  "runtime_delta": [
+    "resources/js/components/simulation-form.tsx",
+    "resources/js/components/simulation-irpc-annual.tsx",
+    "resources/js/lib/irpc-annual-settlement.ts",
+    "resources/js/lib/project-dossier-report.ts",
+    "resources/js/lib/project-dossier.ts",
+    "tests/Feature/IrpcAnnualSettlementDraftTest.php",
+    "tests/frontend/irpc-annual-settlement.test.mjs",
+    "tools/irpc-annual-settlement-qa.php"
+  ],
+  "preservation": {
+    "baseline": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+    "documentation_base": "d5f11462",
+    "existing_tracked_files": 2832,
+    "changed_existing_files": [
+      "docs/investmoz/consolidated-review-matrix-2026-10-03.md",
+      "docs/investmoz/unification/traceability-and-manual.md",
+      "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+      "resources/js/components/simulation-form.tsx",
+      "resources/js/lib/project-dossier-report.ts",
+      "resources/js/lib/project-dossier.ts"
+    ],
+    "all_other_existing_files_byte_identical": true,
+    "schema_configuration_permissions_unchanged": true,
+    "L5_L6_L7_engines_and_fixtures_byte_identical": true,
+    "originals_count": 31,
+    "originals": {
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+}
@@ -0,0 +1,123 @@
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+      "PPC": "500",
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+      "PPC": "600",
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+}
@@ -0,0 +1,793 @@
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+    "container_network": "none",
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+    "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"
+    ]
+  },
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+    {
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+      "bytes": 1478
+    },
+    {
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+    }
+  ]
+}
@@ -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",
+        "after_sha256": "307725306df321fc89caf3d1a9efcf7463bb93d9d515d44347f8e14d4fd3136b"
+      },
+      {
+        "file": "resources/js/components/simulation-irpc-international.tsx",
+        "before_sha256": null,
+        "after_sha256": "6a9f796cc1e678823ed1dc14fbc28ca0e270752b2650518de239424dc75d167c"
+      },
+      {
+        "file": "resources/js/lib/country-iso-codes.ts",
+        "before_sha256": null,
+        "after_sha256": "1c4e2b6d67457ea2dba3dda28a9b6ce09242c36dfcf04855a8bc1f44506a9fac"
+      },
+      {
+        "file": "resources/js/lib/irpc-annual-settlement.ts",
+        "before_sha256": "6d80889677c1904b3236b5e43fa5a3dc28327745679392529dfb5fbf5a273f7d",
+        "after_sha256": "47d4167d0f80c649e6d89a586e0d206d2d2a12b8553a7e98be362ea56203a540"
+      },
+      {
+        "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": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "b1e9740653a8664c23268e228efd3ed6a0514bf3e8786dd5adf43342cdb475e1",
+    "files_sha256": "9d3a790f9c7f4a35ebf660d304e92d69f86557d20d2f8be1e996c828711b19ac",
+    "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": [
+      {
+        "path": "/var/www/investmoz-homologacao/releases",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 92293206016,
+        "available_inodes": 23699087,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 92293206016,
+        "available_inodes": 23699087,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/var/backups",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 92293206016,
+        "available_inodes": 23699087,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/tmp",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 92293206016,
+        "available_inodes": 23699087,
+        "total_inodes": 29089792
+      },
+      {
+        "path": "/var/lib/docker",
+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 92293206016,
+        "available_inodes": 23699087,
+        "total_inodes": 29089792
+      }
+    ],
+    "free_bytes": 92293206016,
+    "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.",
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604",
+    "active_writes": 0
+  },
+  "capacity_after_backup": {
+    "at": "2026-10-27T13:16:13.360261+00:00",
+    "baseline": "e182d1d79dc945f35d2079c6b8ca2ac93048cec3",
+    "capacity_after_backup_satisfied": true,
+    "volumes": [
+      {
+        "path": "/var/www/investmoz-homologacao/releases",
+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
+      },
+      {
+        "path": "/var/backups",
+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
+      },
+      {
+        "path": "/tmp",
+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
+      },
+      {
+        "path": "/var/lib/docker",
+        "free_bytes": 92114915328,
+        "free_inodes": 23699075
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+    ],
+    "backup_age_seconds": 34.36022,
+    "backup_dump_sha256": "b1e9740653a8664c23268e228efd3ed6a0514bf3e8786dd5adf43342cdb475e1",
+    "restore_verified": true,
+    "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"
+    },
+    "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": "2026-10-27T13:21:25.836367+00:00",
+    "installed": "838ad941a24ae76ec4bf91ccc3f92012668fe8cf",
+    "business_tables_unchanged": 172,
+    "total_tables": 174,
+    "operational_tables_to_reconcile": {
+      "cache": {
+        "before": {
+          "rows": 108,
+          "checksum": "c5e94e4bb71bf085e36447c1da35696e"
+        },
+        "after": {
+          "rows": 108,
+          "checksum": "ddbdb9e11a50777bd84bc353d178608a"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 53,
+          "checksum": "fe52dca3e79f71d1f5a3bd474c7d72d1"
+        },
+        "after": {
+          "rows": 55,
+          "checksum": "359f4b80ea80b807a1f3a50687fe2309"
+        }
+      }
+    },
+    "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",
+    "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": 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": 53,
+        "after_rows": 55,
+        "changes": [
+          {
+            "key_sha256": "cc9234289e8c94733fb352f52407a2863d547165e1ee7f6eb4523c1ed7b33c1a",
+            "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": [
+    {
+      "file": "authenticate.ps1",
+      "bytes": 237,
+      "sha256": "89492b8a16b8d5ec8dbe1d6a1a44af0bfbf8e99ccef2abfc5568a831623c05ba"
+    },
+    {
+      "file": "backup.py",
+      "bytes": 5460,
+      "sha256": "ef5406ffa735d3d563e9b4da0e8ac067c6978710df455d24e2c8e2cbc305fa49"
+    },
+    {
+      "file": "capacity-after.py",
+      "bytes": 1621,
+      "sha256": "9f1e2df54963469c670098b77392020f2719bb3f795cd04e5ecdad6f1fad1b84"
+    },
+    {
+      "file": "diagnose-session-delta.py",
+      "bytes": 7395,
+      "sha256": "312e2446a489a99bf9060797e785de4d16d28866b6f9a05a9d99fb60e3a9c838"
+    },
+    {
+      "file": "int-backup-20261027.json",
+      "bytes": 443,
+      "sha256": "5314107e4438ea22bc6c3261dda9b893faac3cf131c596f30dc6517bc35cd30f"
+    },
+    {
+      "file": "int-capacity-after-20261027.json",
+      "bytes": 1210,
+      "sha256": "72934b91dcc7ecf5370d7a667ef26ecf8a78a0ceeeeeb71a3062abab33925767"
+    },
+    {
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+      "bytes": 2436,
+      "sha256": "f8936062bdf569740ea4bafc618c88c08ef8a1def30dcf1240c6afa3113ec1c3"
+    },
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+      "bytes": 2595,
+      "sha256": "cd339ef9913f8d89644e45ee5d337003cecb758d827764a79f4cfacc1b350dca"
+    },
+    {
+      "file": "int-preserve-20261027.json",
+      "bytes": 1139,
+      "sha256": "110ec10adf5d2a4de426dd3e6f947026dbff6ef828a56c0353b1e7a0426e2c78"
+    },
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+      "file": "int-read-20261027.json",
+      "bytes": 2919,
+      "sha256": "12ba15343b9485e08f654a7abb0305e4f10f396b1d20f7aaca844e9ea5317fdc"
+    },
+    {
+      "file": "int-restore-20261027.json",
+      "bytes": 288,
+      "sha256": "7d9c3fb60ea87407441db867edf8e872e58aeb9aaf209c1b89830b0e0eedea59"
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+      "bytes": 668,
+      "sha256": "e1767424312345a28a28223c67c424df1ac68d9d1aecec30a4856a71fbe91bfc"
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+      "bytes": 646,
+      "sha256": "da666867fc18a60b0473e04bcd7966328135dcb684fb974b405b66e53e5a4377"
+    },
+    {
+      "file": "int-source-after-20261027.json",
+      "bytes": 165,
+      "sha256": "46c3a8f356197988ebbb4325a7a43807a0e5f097eb5eee5c09c063f68dc022cc"
+    },
+    {
+      "file": "int-source-before-20261027.json",
+      "bytes": 166,
+      "sha256": "3130bda62b9b5b736d8b3a884c34973e2c7387564c1f3e9edfcf626075d4fbbd"
+    },
+    {
+      "file": "int-status-a1-20261027.json",
+      "bytes": 1442,
+      "sha256": "c895209842c6f59f552a5b9af9542e0a4c58515d91213b188c1ee4300037b3ba"
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+      "file": "int-status-final-20261027.json",
+      "bytes": 1795,
+      "sha256": "2c57678c23eabf455295695214f9d87cca99be25245417310c12d25a6ac69e41"
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+      "bytes": 2328,
+      "sha256": "2fccdc6dcd727db3b9599f5c4882b3ca389036ccbf12b91f2953d3789726e13c"
+    },
+    {
+      "file": "preparation.json",
+      "bytes": 247525,
+      "sha256": "61d83eb63dd5f14d99cd0cce2f460150812b1831a27850c876a991d847b7febc"
+    },
+    {
+      "file": "preserve-data.py",
+      "bytes": 2304,
+      "sha256": "e56d27b726c5e710b9bd5721d729cc019d57011b2ea1e2699fee6685f1f1bfbd"
+    },
+    {
+      "file": "public-after.json",
+      "bytes": 986,
+      "sha256": "65a39cc9e37575d5da4731e185728d8762387d28abf34c7991c1f81b8c24479d"
+    },
+    {
+      "file": "public-before.json",
+      "bytes": 414,
+      "sha256": "010725fedaa5b820efaea13d52140f07b450221f14d71624b6141fbdf5bb6b33"
+    },
+    {
+      "file": "reconcile-operational-delta.py",
+      "bytes": 5342,
+      "sha256": "1fa90ff8496d2210dee1e01c0ee409abe0f4f1713f844ac99fa6f4b4c889e645"
+    },
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+      "file": "remote_delivery_inspection.py",
+      "bytes": 1947,
+      "sha256": "7c95ba88a9d5a62a15ec2bf581fa62f5151e548014d106f081487889e56b2703"
+    },
+    {
+      "file": "restore.py",
+      "bytes": 2828,
+      "sha256": "fcfd6eb0adfff107ee9259b5825ac1afc550c9bd8eabf111fa0b1739d7dd3efd"
+    },
+    {
+      "file": "schema-permissions-after.py",
+      "bytes": 1868,
+      "sha256": "d71436183c0cf121381e4119560d70f1bcaf850439830b822b728b6e86a04005"
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+      "bytes": 1711,
+      "sha256": "10c8acceabaebaeeb5d2e5161d37c3b7927b9f4e44e725e19f0a2eb738638b07"
+    },
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+      "file": "source-after-input.json",
+      "bytes": 237267,
+      "sha256": "b735f3c10108a40de67eba37cdac203329baea164fe8e48020087ee636462481"
+    },
+    {
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+      "bytes": 237268,
+      "sha256": "3835b8ab18392212a54c4560be32807b5573b22378ff3403ecd10637ff81d59f"
+    },
+    {
+      "file": "source-check.py",
+      "bytes": 676,
+      "sha256": "1cec620043b013e6b6f79b9f67e4e5588117d91ee7dc0c93592fc6b8d6d0557f"
+    },
+    {
+      "file": "ssh-import-collision-resolution.json",
+      "bytes": 411,
+      "sha256": "a997a96b0ab7fcd9cb8797c788f4ec27b46df8e70a7008f59400a3af57b99286"
+    },
+    {
+      "file": "ssh-session.py",
+      "bytes": 3058,
+      "sha256": "f506635c84dcc7c75c1b1cb244f8d1ffa98bcb6a1d906d6c70c5bfc5771bf177"
+    },
+    {
+      "file": "status.py",
+      "bytes": 1195,
+      "sha256": "2282805a03dcbc4c82d5f8be3504c6408f49a5ddb63d7a3deeed1dbd650d021f"
+    },
+    {
+      "file": "store-receipt.py",
+      "bytes": 870,
+      "sha256": "e407ff7db3b36fd554f6760dbd05c574c656770a18bf4631b430a8457293b6ea"
+    },
+    {
+      "file": "update-docs.py",
+      "bytes": 8322,
+      "sha256": "be77002ecad1640fc1999a05d5a50584290e03294c2328cf403768005d4e2b35"
+    },
+    {
+      "file": "verify-public.py",
+      "bytes": 2037,
+      "sha256": "df9aa7ec8b8581192abf8b3c726668205b4c50413005faa872a3fc8ecefbd5ad"
+    }
+  ],
+  "remote_receipt_sha256": "d80324b898fd160ab3e7a2fd0b11ea2decd0b99a9324255850062ee4a13e0f0f"
+}
@@ -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"
+  }
+}
@@ -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
+          },
+          {
+            "key_sha256": "805dd129ffaa6ef2e03fff399836bc1945ddee46e714fb0ab8b6ffbf62305a3b",
+            "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": "d5c7afdfe907c762e30c9036fa3821a2b6ba10eab06a87db9adfbb6e3c51c0dc",
+            "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": "4ed17597603a4ea407a9a48740ea36ae8831e484a18a6cac9fb8fd29e17d2bcd",
+            "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": "9d33a9812dcec08990f3f5e525f1d2045a0178e55c52b01e6b766c18db970909",
+            "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": "38f6c88aecd61073863027dedbdfea596cddfd088ce26bc181461381d790263d",
+            "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": "6590dfcbfa25d90e3cf00b5f3ed65ebe0385c1fdb8bbd4cfefee45775f3fb394",
+            "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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+            "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": "301015a1771a6e3142105fe8267d63716d480bf2012c62f5ee1b21e5d9018cba",
+            "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": "4c3537f85bb2c588fb86f5f832f08bfafcae211c951b2b65709cb63813cc2dae",
+            "kind": "updated",
+            "fields": [
+              "ip_address",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": false,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true,
+            "payload_diagnostic": {
+              "changed_keys": [
+                "_token",
+                "_previous"
+              ],
+              "token_shapes_valid": true,
+              "token_unchanged": false,
+              "before_previous_path": "/sectores/bens-de-consumo-e-franquias",
+              "after_previous_path": "/documentos/27/view"
+            },
+            "public_navigation_log_matches": true,
+            "current_ip_matches_public_request": true,
+            "both_anonymous": true
+          },
+          {
+            "key_sha256": "58f135bb096ab4309792562b7cef59cd64eef92cb22baf5a1fbbf3a1410106b9",
+            "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": "312f863d14b15caadb4c8d69bfe56af46cc3046f6443a540de9f4fae4bddb9c7",
+            "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
+          },
+          {
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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": "e34c74bd2b7e86dfb654e2b65ff97a60b146925ca76169866b31fa4954398bbf",
+            "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": "63d475bd758e4fd66f1e23c5bf5424e572c1e5ce2cb4ea533261ce0858040e6a",
+            "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_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": [
+    {
+      "file": "after.json",
+      "sha256": "0a156acdc9665995f99553a8ffba04e0515ee7250e5266b1115c10d641d0bef7",
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+    },
+    {
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+      "sha256": "6342cf198110b4e5adbc8f3de524667cf30cb0779b3a5208fd2d4d85cb7ae6cc",
+      "bytes": 5440
+    },
+    {
+      "file": "backup.txt",
+      "sha256": "c57f4716111352a2560ebbfd03e2fc9c24745d88067ed78dd15e83b6a108c7a7",
+      "bytes": 810
+    },
+    {
+      "file": "before.json",
+      "sha256": "d50f7e56cdc84aa9ebcf690a6f2614cc81b6a2268fe61da01ba3e6c8ed7a887f",
+      "bytes": 235815
+    },
+    {
+      "file": "capacity-after.py",
+      "sha256": "5fc773a1f74a3f6028c2d190c452c8d58f8b4a2f56afc508c61002d4eb892371",
+      "bytes": 1610
+    },
+    {
+      "file": "capacity-after.txt",
+      "sha256": "9ee2aef5d44b3fb142e0af17e6992de052bfa9e987ffbfd39ea174aca5300af8",
+      "bytes": 983
+    },
+    {
+      "file": "compatibility.json",
+      "sha256": "a9579d644b1dbd4cce1acca10374addeca11971604c5f1a4b87bcde4aac98310",
+      "bytes": 715
+    },
+    {
+      "file": "diagnose-session-delta.py",
+      "sha256": "b6c0ca60258b920333e124d89252fd740587eb6081d2f965c97c13c44297941d",
+      "bytes": 7385
+    },
+    {
+      "file": "inspect.py",
+      "sha256": "7c95ba88a9d5a62a15ec2bf581fa62f5151e548014d106f081487889e56b2703",
+      "bytes": 1947
+    },
+    {
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+      "sha256": "e3aa850ab8f75765fba2f18777223ea217139768a5fe3b151542462fb576e3fc",
+      "bytes": 4930
+    },
+    {
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+      "bytes": 281
+    },
+    {
+      "file": "l8-remaining-and-credit-resumption.json",
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+      "bytes": 4496
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+    },
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+    },
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+      "bytes": 245902
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+    },
+    {
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+    },
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+    },
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+    },
+    {
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+      "bytes": 669
+    },
+    {
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+      "bytes": 2244
+    },
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+    },
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+    },
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+      "bytes": 2244
+    },
+    {
+      "file": "verify-public.py",
+      "sha256": "c5a7535398e0c8ad79458178bd835fa68812b540363495af6abbb38ad2cdd87d",
+      "bytes": 3349
+    }
+  ],
+  "remote_receipt_sha256": "a970266625807803ce73f1e63d0da1a540cff264ab88a19d3a8a387a85b26c34"
+}
@@ -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": {
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+        "unchanged": true
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+      "documents": {
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+        "unchanged": true
+      },
+      "opportunity_documents": {
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+        "unchanged": true
+      },
+      "simulation_form_drafts": {
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+        "unchanged": true
+      },
+      "users": {
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+        "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": [
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+        "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973"
+      },
+      {
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+        "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c"
+      },
+      {
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+        "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57"
+      },
+      {
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+        "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
+    }
+  ]
+}
@@ -192,3 +192,30 @@ Reutilizados31originais sem alteração por hash. Lei34/2007PDF5/p768(59),15(1)a
 ## 25/10/2026 — L6:taxa geral para a colecta normal2026

 Sem novos originais:31exemplares preservados por hash. Conferidos visualmenteCIRPC Lei34/2007PDF17/p768(71),61(1),taxa geral32%;Lei20/2022PDF1/p2731,61(1)mantido e61(2)temporário;Lei12/2025PDF18/p2180(18),lista de alterações,ePDF20/p2180(20),61-A/vigência. A alteração61(2)daLei4/2012 já aceite é reutilizada. Índice primárioINM confirmaLei20/2022,artigos61/62,p2731. Não se transportam medidas expiradas,casos autónomos ou taxas de retenção para a colecta normal. Enquadramento do caso/ano é expresso;nenhum aprovador ou revalidação genérica criado. Sem pesquisa das pendênciasL5. Retenções/pagamentos/créditos anuais permanecemL8.
+
+
+## 27/10/2026 — L8: dedução PEC do próprio exercício
+
+Sem novo original legal importado. Conferidos visualmente Lei34/2007PDF18/p768-(72),art66(1–2),eDecreto9/2008PDF6/p121,21(2/5),PDF7/p122,27/29;Lei34PDF19/art71 lido para delimitar obrigação separada. Lei4/2012,Lei19/2013 e acervo de alteraçõesLei12/2025 reutilizados;nenhuma alteração doart66 identificada nesses exemplares. Dedução corrente limitada à colecta,sem reembolso PEC;transporte/caducidade e obrigação separados.30PDFs presentes no arquivo source-archive iguais byte a byte a dc14f01e;recibo source-preservation.json.
+
+Consulta primária dirigida identificou anúncio do Governo de alterações regulamentares2026: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . O anúncio não fornece o articulado promulgado e contém referência editorial divergente à lei; não é tratado como nova regra. Retoma específica para obrigação/calendário: diploma publicado,artigos e vigência. Sem nova pesquisa genérica ou substituição das fontes aceites;art66 e cálculo simulado corrente permanecem no recorte explícito. Model39 oficialAT identificaPEC,mas não foi inferido transporte automáticoM20/M22: https://edeclaracao.at.gov.mz/formularios/irpc/view/formulario_irpc_m39.aspx .
+
+
+### 27/10/2026 — Reutilização executável: crédito internacional corrente em QA
+
+CIRPC65(1–2), Lei34/2007, exemplarBR52, PDF18/p768-(72), e ordem face aoPEC em66/RIRPC21 já aceites: usados no menor entre imposto estrangeiro efectivamente pago, fracção nacional documentada e limiteCDT aplicável, antes doPEC e até à colecta. Conferência da página existente para aplicação da fonte, sem nova exigência de autenticação. Original preservado, sem activação por importação/publicação. Afracção nacional eCDT do caso continuam documentadas pelo utilizador; aQA não estabelece correspondências oficiais de convenções.65(3), transportes, créditos económicos/CBF e obrigaçãoPEC continuam separados. Ver recibo `irpc-l8-international-credit-qa-20261027.json`; não instalado.
+
+
+### 27/10/2026 — Crédito internacional entregue
+
+A implementaçãoQA documentada acima foi instalada em`838ad941`,sem alterar fontes ou concederCDT automaticamente. CIRPC65(1–2)/66/RIRPC21 reutilizados no recorte demonstrado;65(3) e transportePEC continuam separados. Ver `irpc-l8-international-credit-delivery-20261027.json`.
+
+
+## 28/10/2026 — aplicação de65(3)/66 aos saldos anteriores
+
+Reutilizados os31ficheiros do acervo, todos iguais por bytes a `cf4e0638`. Lei34/2007,BR52,PDF18/p768-(72),SHA256`cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e`: página conferida visualmente;65(3)cinco exercícios seguintes,66(1–2)três paraPEC,sem reembolso. Referência à regra/apuramento aplicáveis na origem é correspondência de período, não nova validação de autenticidade da fonte. Leitura remota do URL arquivado falhou por timeout; usado o exemplar oficial exacto já aceite. Nenhum original alterado,scan declarado ou novo cálculo activado por publicação. Recorte:origens anuais ordinárias documentadas,mesmo sujeito,fecho2026/MZN;sem situações transitórias/especiais presumidas. Recibo `irpc-l8-carry-qa-20261028.json`.
+
+
+## 28/10/2026 — crédito económico64 e distinção de40/65
+
+Inventário anterior reutilizado:31ficheiros do acervo byte a byte iguais a6ededb59. Sem novo original. Lei34/2007BR52,SHA256`cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e`,PDF18/p768-(72),64(1–2),ePDF15/p768-(69),53(1)a,conferidos visualmente.40(1):Lei20/2009,exemplarAT19/2009,PDF4/p272-(16),redacção20%/dois anos e condições próprias,substitui a redacção original25%. Listas dasLeis4/2012 e19/2013 conferidas;cadeias20/2022 e12/2025 já aceites reutilizadas nos seus âmbitos. Decreto9/2008,RIRPC21(2/5),PDF6/p121:económico,internacional,benefícios,PEC,até à colecta,sem reembolso. Qualificação do caso,inclusão/acréscimo e quota proporcional documentados;sem automatizar a exclusão40 ou alterarL6por presunção. Sem nova exigência de autenticidade de fonte,scan ou publicação/importação. Pesquisa dirigida não substituiu os exemplares oficiais arquivados. Recibo:`irpc-l8-economic-qa-20261028.json`.
@@ -0,0 +1,198 @@
+{
+  "date": "2026-10-28",
+  "status": "not_demonstrated",
+  "audited_use": "companies,hotels and restaurants lists as private supply-comparison basis inside proactive journey",
+  "Tempo_decision": "know existing supply by location/sector/activity;compare ideas for competition,complementarity and possible partners;identify evidenced needs and prepare opportunities;no absence-of-offer inference from absent records;no automatic public directory",
+  "installed_runtime": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+  "scope": {
+    "destination": "teste-investidor.tempo.co.mz",
+    "database": "teste_investidor",
+    "catalogue_tables": 198,
+    "schemas": {
+      "public": 174,
+      "skills_edu": 24
+    },
+    "identity": "postgres owner,read-only transactions;technical metadata inventory,not an authenticated team UI proof",
+    "read_only": true,
+    "RLS_note": "No permissions changed or RLS bypassed for a team operation. Owner inventory is explicitly separated from application/user visibility. Differences from earlier investemoz/QA environments are not declared deletion/loss.",
+    "source_matching_limit": "plaintext metadata/reference matches only; absence does not establish missing encrypted or external records or absence of real market supply"
+  },
+  "source_inventory": {
+    "accessible_files_in_two_source_roots": 13,
+    "all_inventoried_before_selection": true,
+    "known_originals": [
+      {
+        "alias": "companies.xlsx",
+        "file_name": "EMPRESAS_LIST 2014-2022.xlsx",
+        "sha256": "1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30",
+        "bytes": 26586267,
+        "unchanged": true,
+        "sheet_names": [
+          "EMPRESAS 2014-2022"
+        ],
+        "prior_nonempty_XML_rows": 148557,
+        "row_count_is_not_unique_business_count": true,
+        "period": "2014–2022 stated in file name"
+      },
+      {
+        "alias": "licensed.xlsx",
+        "file_name": "Empresas Licenciadas.xlsx",
+        "sha256": "1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00",
+        "bytes": 34940776,
+        "unchanged": true,
+        "sheet_names": [
+          "EMPRESAS"
+        ],
+        "prior_nonempty_XML_rows": 212632,
+        "row_count_is_not_unique_business_count": true,
+        "period": "varies by record;reference date not inferred from file modification time"
+      },
+      {
+        "alias": "tourism.xlsx",
+        "file_name": "CADASTRO DE EMPREENDIMENTOS TURISTICOS 3, 4 E 5 ESTRELAS 30.10.24 18,00h.xlsx",
+        "sha256": "f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c",
+        "bytes": 73955,
+        "unchanged": true,
+        "sheet_names": [
+          "1. Alojamento",
+          "Folha1"
+        ],
+        "prior_nonempty_XML_rows": 460,
+        "row_count_is_not_unique_business_count": true,
+        "period": "30/10/2024 stated in file name;current operating status unconfirmed"
+      },
+      {
+        "alias": "cae.xlsx",
+        "file_name": "CAE eBAU.xlsx",
+        "sha256": "83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506",
+        "bytes": 75018,
+        "unchanged": true,
+        "sheet_names": [
+          "CAE"
+        ],
+        "prior_nonempty_XML_rows": null,
+        "row_count_is_not_unique_business_count": true,
+        "period": "code labels supplied;version/application require source correspondence"
+      }
+    ],
+    "duplicates_detected_by_bytes": [],
+    "private_fields_exported": false,
+    "tourism_scope": "workbook labelled accommodation;not treated as an exhaustive restaurant or hotel market census",
+    "restaurant_scope": "separate restaurant dataset not identified in these two source roots;restaurant activities may exist within company registers;not a finding of absence in the market"
+  },
+  "findings": {
+    "originals_available_and_unchanged": true,
+    "loading_into_portal": "not demonstrated in audited destination;no exact known source hash matches among368persistent files;no exact known source references in audited metadata",
+    "normalisation_and_classification": "source company workbooks have province/district/CAE and a supplied CAE code table;mapping of their entities to portal location/sector/activity not demonstrated",
+    "journey_linkage": "not demonstrated;installed ProactiveInvestment.options only returns document links/groups/project-cluster-corridor-park-chain references;no list-backed offer query or company/hotel/restaurant relation consumer in that method",
+    "manual_evidence_path": "already delivered;acceptance preserved. Manual source/locator/period/coverage/observed_supply fields do not establish imported source records or catalogue-backed comparison.",
+    "active_counts_context_only": {
+      "existing_businesses": 0,
+      "organizations": 1,
+      "documents": 60,
+      "economic_activities": 11,
+      "portal_resources": 59
+    },
+    "no_market_absence_inference": true,
+    "no_loss_claim": true
+  },
+  "demonstration_attempt": {
+    "kind": "read-only trace and canonical-location check,not a browser or team end-to-end proof",
+    "location": {
+      "name": "Gurué",
+      "id": "87a8ba3d-b152-560c-a566-7db4531ad536",
+      "type": "district"
+    },
+    "steps": [
+      {
+        "step": 1,
+        "action": "choose location",
+        "observed": "canonical Gurué district exists;previous location-selection path acceptance reused;no new manual UI proof claimed",
+        "status": "location_reference_available"
+      },
+      {
+        "step": 2,
+        "action": "consult existing supply from these lists",
+        "observed": "no wired list-backed offer consumer or demonstrated imported/classified enterprise records for this location",
+        "status": "not_demonstrated",
+        "blocks_remaining_demo": true
+      },
+      {
+        "step": 3,
+        "action": "compare with an idea for competitors/complements/partners",
+        "observed": "manual analysis fields exist;no reproducible offer-result set/source-row linkage demonstrated",
+        "status": "not_demonstrated"
+      },
+      {
+        "step": 4,
+        "action": "identify a need with dates and uncertainties",
+        "observed": "cannot infer unmet need from missing catalogue records;hypothesis and unknown coverage remain explicit",
+        "status": "not_demonstrated_for_this_list_backed_flow"
+      },
+      {
+        "step": 5,
+        "action": "prepare opportunity retaining sources/period/coverage/uncertainty",
+        "observed": "existing private preparation mechanism preserved;no new opportunity created to simulate completion of missing steps2–4",
+        "status": "not_demonstrated_for_this_list_backed_flow"
+      }
+    ],
+    "end_to_end_criterion_passed": false
+  },
+  "preservation": {
+    "proactive_delivery_preserved": true,
+    "previous_manual_real_source_QA_pilots_preserved": true,
+    "Songo_Gurue": "existing private QA hypotheses unchanged;their manual spreadsheet reading does not establish list integration",
+    "L8_delivery_569a1cd7": "unchanged,remains partial",
+    "application_code_changes": 0,
+    "new_tests": 0,
+    "new_imports_or_normalisation": 0,
+    "new_opportunities": 0,
+    "new_publication": 0,
+    "active_writes": 0,
+    "new_roles_or_grants": 0,
+    "no_new_matrix_or_backlog": true
+  },
+  "next_concrete_work": "Establish traceable private source batches/rows and mappings using existing data/inventory mechanisms;expose authorised location-sector-activity supply query in existing proactive editor;link selected supply records and source coverage to comparison/need/opportunity,then demonstrate save/recover end-to-end in isolated QA. Do not publish a directory or treat unknown coverage as zero supply. Analytical supply records must not require a user organisation,a business-for-sale listing,a real promoter or a confirmed commercial commitment just to be consulted internally.",
+  "matrix_ids": [
+    "RF-CLU-003",
+    "MASTER-471012ab-0010",
+    "M2-d0c06a75-0147",
+    "M2-d0c06a75-0151",
+    "MASTER-1f0a4cde-0002"
+  ],
+  "evidence": {
+    "active_source_code_verified": [
+      {
+        "file": "app/Services/ProactiveInvestment.php",
+        "sha256": "957dc455f0153d615577fe182b51969e6d253b33e24ac78547fcccd06215a51c",
+        "installed_matches_Git": true
+      },
+      {
+        "file": "app/Services/OpportunityManagement.php",
+        "sha256": "ebe5535d94ad3c7d607bd70f2ff5dce75d810ab26924ac55ac08f036fd5eee33",
+        "installed_matches_Git": true
+      },
+      {
+        "file": "resources/js/components/proactive-investment.tsx",
+        "sha256": "9c6acadef8d29732efcfcc4bcdfb28ce3be4f19127a626c1e85c6df98fd91ecf",
+        "installed_matches_Git": true
+      },
+      {
+        "file": "app/Services/InvestorContext.php",
+        "sha256": "54be88361214d896640c808d8fe29f93c552a69870d6bb3ecce4de458a51ed48",
+        "installed_matches_Git": true
+      },
+      {
+        "file": "routes/web.php",
+        "sha256": "95930c76977d446b74a422acc4b60869ff6bae5d4567c21cc644484c5f09cbda",
+        "installed_matches_Git": true
+      }
+    ],
+    "local_artifacts": {
+      "accessible-source-inventory.json": "2815b778b0a4d1d601fd85c46c9b5c3a19bd7adcdb46cf86f0f28f45717b2afa",
+      "accepted-source-check.json": "06b814ee4e322fb78f081788b061936a324b3edcf6d56a80a82eeabdf2906ec6",
+      "active-audit.json": "06e3cfba8c180e93a86a9dc5db86403220e7c5406229ef166b4e604cc2d8e71c",
+      "consumer-trace.json": "df1fa6fa8dc3c18485b6e83a4f6a688f2d5a2124e9a8f5c75a944ec859e420f3"
+    }
+  }
+}
@@ -0,0 +1,230 @@
+{
+  "date": "2026-10-28",
+  "status": "internal_supply_integration_demonstrated_in_isolated_QA_not_installed",
+  "baseline": "150bef4b897de8d0711c1e2bbeedbcaf5ee241d2b",
+  "baseline_runtime": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+  "branch": "codex/proactive-supply-qa-20261028",
+  "active_runtime_unchanged": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+  "accepted_inventory_reused": "existing-supply-lists-audit-20261028.json;13 accessible originals/variants inventoried before source selection;prior proactive acceptance and fiscal delivery preserved",
+  "sources": [
+    {
+      "alias": "companies.xlsx",
+      "name": "EMPRESAS_LIST 2014-2022.xlsx",
+      "sha256": "1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30",
+      "bytes": 26586267,
+      "period": "2014–2022; data por registo quando disponível"
+    },
+    {
+      "alias": "licensed.xlsx",
+      "name": "Empresas Licenciadas.xlsx",
+      "sha256": "1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00",
+      "bytes": 34940776,
+      "period": "Data por registo; cobertura temporal global não determinada"
+    },
+    {
+      "alias": "tourism.xlsx",
+      "name": "CADASTRO DE EMPREENDIMENTOS TURISTICOS 3, 4 E 5 ESTRELAS 30.10.24 18,00h.xlsx",
+      "sha256": "f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c",
+      "bytes": 73955,
+      "period": "30/10/2024 (nome do exemplar); situação actual não confirmada"
+    },
+    {
+      "alias": "cae.xlsx",
+      "name": "CAE eBAU.xlsx",
+      "sha256": "83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506",
+      "bytes": 75018,
+      "period": "Versão não indicada"
+    }
+  ],
+  "source_rows": {
+    "companies.xlsx": 148556,
+    "licensed.xlsx": 212631,
+    "tourism.xlsx": 277
+  },
+  "catalog": {
+    "records": 361464,
+    "repeated_projection": 147165,
+    "identity_conflicts": 113880,
+    "activity_unclassified": 82864,
+    "territory_unmapped": 205608,
+    "province_only": 336,
+    "unnamed_observations": 18423
+  },
+  "duplicate_meaning": "same projected administrative fields including entity identifier, licence/process,date,place,activity,name;all source sightings retained,not a unique-company count or byte-identical-file claim",
+  "classification": {
+    "activity_and_sector": "supplied CAE labels and SELF_ID hierarchy;no invented correspondence to twelve portal navigation sectors",
+    "territory": "unique normalized province+district,otherwise exact unique canonical subordinate name within province;Maputo explicitly distinct from Maputo Cidade;no fuzzy matching;raw source labels retained",
+    "identity": "valid-shaped NUIT only hashed as a possible entity key;different names flagged,not silently merged;unidentified rows remain distinct",
+    "dates": "original date strings and Excel serials retained verbatim;file modification time not a reference date",
+    "tourism": "277 establishment observations across two differently structured sheets;explicit province section preserved;missing district remains unknown;not an exhaustive hotels/restaurants census"
+  },
+  "private_import": {
+    "preview": true,
+    "original_hashes_checked": true,
+    "malware": "Microsoft Defender custom scan on same-hash private copies,exit0,no threats detected,2026-10-28",
+    "idempotency": {
+      "before": 343041,
+      "after": 343041,
+      "sha256": "6a9c820c73a8c535ed3cdfc03db0311edf0300f1f97ade75f0fce3d3c84a02e1",
+      "publication": false,
+      "database": "proactive_investment_20261027_test",
+      "port": 55441
+    },
+    "tables": [
+      "proactive_supply_sources",
+      "proactive_supply_observations"
+    ],
+    "RLS": "forced on both;non-owner QA policy proof:0 rows without actor/read context;authorized context recovers row",
+    "contacts_identity_documents_nuit_not_returned_by_query": true,
+    "no_automatic_directory_publication": true,
+    "no_promoters_or_user_organizations_created": true,
+    "extension_first": {
+      "before": 343041,
+      "after": 361464,
+      "sha256": "dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e",
+      "extension": true,
+      "previous_snapshot": "6a9c820c73a8c535ed3cdfc03db0311edf0300f1f97ade75f0fce3d3c84a02e1",
+      "publication": false,
+      "database": "proactive_investment_20261027_test",
+      "port": 55441
+    },
+    "extension_replay": {
+      "before": 361464,
+      "after": 361464,
+      "sha256": "dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e",
+      "extension": true,
+      "previous_snapshot": "6a9c820c73a8c535ed3cdfc03db0311edf0300f1f97ade75f0fce3d3c84a02e1",
+      "publication": false,
+      "database": "proactive_investment_20261027_test",
+      "port": 55441
+    }
+  },
+  "proactive_delta": "private authenticated territory query,CAE sector/activity filters,pagination,source/row/date/hash;select existing observations,compare competition/complementarity/possible partner/uncertain with rationale and limitations;server resolves source lineage,keeps list-derived evidence internal;save/reload and private dossier preserve references",
+  "gurue": {
+    "date": "2026-10-28",
+    "QA_only": true,
+    "operator": 1021,
+    "record_id": 402,
+    "dossier_id": "883c8ec3-59a3-4074-b91c-b7d4a5d88ff0",
+    "prior_version": 1,
+    "offer_query_total": 410,
+    "selected_source_records": 2,
+    "comparison_relationships": [
+      "competition",
+      "complementarity"
+    ],
+    "existing_five_evidences_preserved": true,
+    "total_evidence": 7,
+    "idea_preserved": true,
+    "need": "hypothesis",
+    "empty_results": "insufficient_information",
+    "save_reload_recovered": true,
+    "existing_dossier_preview_confirm_replay": true,
+    "anonymous_internal_query_denied": true,
+    "no_publication": true,
+    "no_external_contacts": true,
+    "errors": [],
+    "source_version": 2,
+    "context_revision": 2,
+    "deliberate_dossier_title_and_fields_preserved": true,
+    "prior_source_v1_history_retained": true,
+    "songo_401_unchanged": true,
+    "refreshed_offer_query_total": 435,
+    "initial_browser_proof_retained": true,
+    "dossier_comparisons_visible": {
+      "existing_dossier_comparison_1_visible": true,
+      "existing_dossier_comparison_2_visible": true,
+      "read_only_after_commit": true,
+      "errors": []
+    }
+  },
+  "verification": {
+    "delta_tests": 7,
+    "assertions": 62,
+    "types": "passed",
+    "QA_build": "passed",
+    "accepted_prior_proofs": "reused;no fiscal suites repeated",
+    "browser": "authenticated synthetic operator1021,real supplied source rows,save/reload,existing dossier preview-confirm-replay;not team acceptance",
+    "preservation": {
+      "opportunities": {
+        "baseline_rows": 55,
+        "new_rows": 0,
+        "expected_changes": [
+          "402"
+        ]
+      },
+      "desk_cases": {
+        "baseline_rows": 20,
+        "new_rows": 0,
+        "expected_changes": [
+          "883c8ec3-59a3-4074-b91c-b7d4a5d88ff0"
+        ]
+      },
+      "projects": {
+        "baseline_rows": 19,
+        "new_rows": 0,
+        "expected_changes": []
+      },
+      "geo_locations": {
+        "baseline_rows": 1921,
+        "new_rows": 0,
+        "expected_changes": []
+      },
+      "sectors": {
+        "baseline_rows": 12,
+        "new_rows": 0,
+        "expected_changes": []
+      },
+      "documents": {
+        "baseline_rows": 64,
+        "new_rows": 0,
+        "expected_changes": []
+      },
+      "value_chains": {
+        "baseline_rows": 0,
+        "new_rows": 0,
+        "expected_changes": []
+      }
+    }
+  },
+  "remaining": [
+    "No installation or import in active portal;there the list-backed use remains not demonstrated until delivery.",
+    "205608 observations lack a unique canonical territorial match,including19 ambiguous names;336 have province only. Raw source territory remains available in private originals.",
+    "82864 observations lack an exact supplied CAE activity label;do not impute sector/activity.",
+    "113880 observations have differing names for a shared valid-shaped identifier;identity needs reconciliation,not automatic merger.",
+    "Historical administrative records do not establish current operating status,capacity,prices,demand,contracts or market vacancy.",
+    "National mapping/classification completeness and actual team use remain partial;Gurué proof does not close all market-study/cluster requirements.",
+    "Active delivery requires capability/compatibility review,fresh backup+restore,authenticated operation and installed delta check through the existing Git procedure."
+  ],
+  "restriction_origins": {
+    "internal_analysis_no_auto_publication_no_absence_inference": "explicit Tempo task",
+    "preservation_QA_active_separation_backup_restore": "permanent AGENTS instructions",
+    "canonical_unique_matching_hashed_keys_query_limits_RLS": "implementation choices,not new organizational approval requirements"
+  },
+  "proof_files": [
+    "outputs/proactive-supply-20261028/gurue-ui-proof.json",
+    "outputs/proactive-supply-20261028/preservation-proof.json",
+    "outputs/proactive-supply-20261028/tests-receipt.json",
+    "outputs/proactive-supply-20261028/dossier-visual-proof.json",
+    "outputs/proactive-supply-20261028/supply-extension-preservation.json",
+    "outputs/proactive-supply-20261028/refreshed-gurue-query.json"
+  ],
+  "L8": "unchanged,partial;this increment has no fiscal calculation change",
+  "supplement": {
+    "previous_snapshot_records": 343041,
+    "added_unnamed_source_rows": 18423,
+    "placeholder": "Denominação não indicada;never the personal applicant name",
+    "all_previous_observations_unchanged": {
+      "old_observations_unchanged": 343041,
+      "new_observations": 18423
+    },
+    "preview_both_hashes_bound": {
+      "previous_observations_unchanged": 343041,
+      "new_observations": 18423,
+      "no_replacement": true,
+      "previous_sha256": "6a9c820c73a8c535ed3cdfc03db0311edf0300f1f97ade75f0fce3d3c84a02e1",
+      "sha256": "dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e"
+    },
+    "original_source_rows_accounted_for": "148556 companies+212631 licensed nonempty data rows,excluding headers;277 tourism establishment sightings from two structures"
+  }
+}
@@ -0,0 +1,169 @@
+{
+  "date": "2026-10-27",
+  "status": "prospecting_handoff_ready_and_Gurue_private_hypothesis_in_QA_not_installed",
+  "branch": "codex/proactive-handoff-gurue-qa-20261027",
+  "baseline": "a78abf06d0ca075b18156ae3fd99649b69202481",
+  "technical_candidate_unchanged": "1afab4a2a71f182f260e4d2555d79242261a4d2a",
+  "runtime_unchanged": "3439f35038f15c93224e6cf876bf559135824d13",
+  "songo": {
+    "case_id": "CB-METROLOGIA-20261027",
+    "record_id": 401,
+    "source_version": 3,
+    "context_revision": 3,
+    "unchanged": true,
+    "state": "private_pending_external_commercial_responses",
+    "external_messages_sent": 0,
+    "commercial_responses_received": 0,
+    "partner_quotes_received": 0,
+    "resume_when": "Inventories/programmes/interest and partner quotations for comparable scope received;identify independent buying centres before aggregating demand"
+  },
+  "prospecting_form": {
+    "path": "docs/investmoz/unification/prospeccao-apoio-metrologico-20261027.pdf",
+    "pages": 2,
+    "interactive_fields": 42,
+    "canonical_fields_and_widgets_agree": true,
+    "unique_names": true,
+    "all_fields_in_page": true,
+    "saved_values_recovered": true,
+    "appearance_streams_present": true,
+    "real_form_not_prefilled_with_test_values": true,
+    "delivered_format": "fillable_PDF",
+    "docx_not_delivered": true,
+    "sha256": "abed1dc12a8f635bf4c3aa39ba5823114d2155aaca9b675a8ca1b9fb6248e989",
+    "visual_review": "Both final pages inspected;sample retained values checked separately"
+  },
+  "gurue": {
+    "case_id": "GUR-CHA-20261027",
+    "record_id": 402,
+    "dossier_id": "883c8ec3-59a3-4074-b91c-b7d4a5d88ff0",
+    "source_version": 1,
+    "context_revision": 1,
+    "evidence_count": 5,
+    "need_state": "hypothesis",
+    "private_draft_not_published": true,
+    "created_saved_recovered_through_existing_services": true,
+    "preview_and_confirmation": true,
+    "deliberate_title_preserved": true,
+    "existing_geo_and_sector_reused": true,
+    "no_new_grants_or_business_promoter": true,
+    "QA_operator_1021_only": true,
+    "Songo_record_401_version_3_unchanged": true,
+    "Songo_context_revision_3_unchanged": true,
+    "no_application_code_or_fiscal_changes": true,
+    "accepted_proofs_reused": true,
+    "no_contact_or_server_operations": true,
+    "QA_database": "proactive_investment_20261027_test",
+    "row_preservation": {
+      "opportunities": {
+        "old_rows_unchanged": 53,
+        "new_rows": 1
+      },
+      "desk_cases": {
+        "old_rows_unchanged": 18,
+        "new_rows": 1
+      },
+      "projects": {
+        "old_rows_unchanged": 19,
+        "new_rows": 0
+      },
+      "geo_locations": {
+        "old_rows_unchanged": 1921,
+        "new_rows": 0
+      },
+      "sectors": {
+        "old_rows_unchanged": 12,
+        "new_rows": 0
+      },
+      "documents": {
+        "old_rows_unchanged": 63,
+        "new_rows": 0
+      },
+      "value_chains": {
+        "old_rows_unchanged": 0,
+        "new_rows": 0
+      },
+      "audit_events": {
+        "old_rows_unchanged": 394,
+        "new_rows": 5
+      },
+      "organizations": {
+        "old_rows_unchanged": 3,
+        "new_rows": 0
+      },
+      "users": {
+        "old_rows_unchanged": 40,
+        "new_rows": 0
+      },
+      "investor_journeys": {
+        "old_rows_unchanged": 15,
+        "new_rows": 1
+      },
+      "journey_steps": {
+        "old_rows_unchanged": 285,
+        "new_rows": 19
+      }
+    }
+  },
+  "report": {
+    "record_id": 402,
+    "evidence_rows": 5,
+    "source_version": 1,
+    "context_revision": 1,
+    "source_recovered_without_loss": true,
+    "hypothesis_and_historic_period_visible": true,
+    "commercial_inputs_unknown": true,
+    "existing_report_helper": true,
+    "accepted_suites_not_repeated": true
+  },
+  "source_register": [
+    {
+      "file": "ine-gurue-2020-2024.pdf",
+      "url": "https://ine.gov.mz/documents/20119/337384/2_Gurue-%20Final_Junho2025.pdf/602d05a3-be99-47a4-be68-5277c4ca4a2f?download=true&t=1751024727586&version=1.0",
+      "bytes": 3038756,
+      "sha256": "9f0d3b868cfd3401f8d4f2fcceae0e5be164ba6dab927d1210e247b1711093d4",
+      "accessed": "2026-10-27",
+      "use": "Private read-only source copy;not imported or published"
+    },
+    {
+      "file": "magoma-primary.html",
+      "url": "https://www.asianteagroup.com/foot-gurue.html",
+      "bytes": 5590,
+      "sha256": "5881a5ec9a4b223932508fd48896c8a467a01387fdc7923eda4c4cb192adad9d",
+      "accessed": "2026-10-27",
+      "use": "Private read-only source copy;not imported or published"
+    },
+    {
+      "file": "igc-enterprise-map-2014.pdf",
+      "url": "https://www.theigc.org/wp-content/uploads/2014/06/An-Enterprise-Map-of-Mozambique-English.pdf",
+      "bytes": 1746681,
+      "sha256": "2d02a47c9e806490ba8d0cc016ef23d34bf8818f1b1c2dde5a0806818fa35c67",
+      "accessed": "2026-10-27",
+      "use": "Private read-only source copy;not imported or published"
+    }
+  ],
+  "provided_private_workbook": {
+    "sha256": "1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00",
+    "historical_reference_dates": [
+      "2021-09-30",
+      "2023-11-09",
+      "2022-03-17"
+    ],
+    "no_personal_data_or_contacts_exported": true,
+    "not_imported_or_published": true
+  },
+  "pilot_limits": [
+    "Activity documented;current unmet need and commercial interest unconfirmed",
+    "2014 source is historical;no current volumes/prices/capacity inferred",
+    "No assumed external green-leaf buyer,new factory,land access or certification",
+    "Beneficiaries are not automatically buyers or payers"
+  ],
+  "preserved": {
+    "L8": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
+    "SGF_TEMPO": "untouched",
+    "accepted_proofs": "reused_without_repeating_suites",
+    "main_last_read": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5"
+  },
+  "installation": "No remote or deployment operation;capacity remains a precondition to next installation",
+  "private_outputs": "outputs/proactive-handoff-gurue-20261027/",
+  "new_application_code": false
+}
@@ -0,0 +1,246 @@
+{
+  "status": "QA_complete_candidate_not_installed",
+  "date": "2026-10-27",
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+  "QA_directory": "C:\\laragon\\www\\portal-investidor-proactive-qa-20261027",
+  "root_checkout": "C:/laragon/www/portal-investidor",
+  "unavailable_local_scope_commit": "fa02c70",
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+  "L8_candidate_preserved": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
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+  "server_or_SGF_operations": false,
+  "scope": "territory/sector,evidence,need,structuredidea,existingencryptedDossier;manualeditorialpreparation beforeAI",
+  "existing_models_reused": [
+    "geo_locations",
+    "sectors",
+    "value_chains",
+    "projects",
+    "economic_clusters",
+    "development_corridors",
+    "investment_zones",
+    "Opportunity.management_draft",
+    "audit_events",
+    "portal_resources",
+    "documents",
+    "opportunity_documents",
+    "desk_cases",
+    "InvestorContext",
+    "InvestmentConsumerScope",
+    "InvestorPath"
+  ],
+  "new_tables_or_migrations": false,
+  "new_organisational_approvers_or_roles": false,
+  "auth_delta": "Existing internal assignment may prepare/edit proactive drafts with real promoter unknown;all other role and operational checks retained and tested",
+  "checks": {
+    "API_tests": 14,
+    "API_assertions": 139,
+    "frontend_report_tests": 7,
+    "database": "proactive_investment_20261027_test",
+    "clone_source": "simulator_fiscal_delta_20261021_test",
+    "host": "127.0.0.1",
+    "port": 55441,
+    "guarded": true,
+    "API_transaction_rollback": true,
+    "UI_persistent_synthetic_data_only_in_clone": true,
+    "normal_password_and_MFA_UI": true,
+    "UI": {
+      "actualLaravelHTTP": true,
+      "normalPasswordAndMFA": true,
+      "createSaveRecoverEdit": true,
+      "hypothesisAndConfirmedHistory": true,
+      "onlyApplicableGroupsShown": true,
+      "selectedRelationshipsAndAssumptionsTransported": true,
+      "privateRelationshipReferenceNotExposed": true,
+      "noBudgetPromoterCoordinatesRequired": true,
+      "existingTerritoryAndSector": true,
+      "explicitPromotionPreviewConfirm": true,
+      "anonymousOnlyAuthorisedPublicContent": true,
+      "authReturnPreservesSource": true,
+      "existingDossier": true,
+      "deliberateTitlePreserved": true,
+      "reloadAndResumeSession": true,
+      "publicUrl": "http://127.0.0.1:18760/oportunidades/inv-mz-gen-5137141825128895?perspective=ideas&sector=energia-especifica",
+      "record_id": 383,
+      "dossier_id": "139e5faf-4979-4e2c-9a92-3e1465431642",
+      "errors": []
+    },
+    "Wayfinder_with_form": "passed",
+    "TypeScript": "passed",
+    "isolated_QA_build": "passed",
+    "build_advisories": [
+      "Existing chunk-size and plugin-timing diagnostics;no buildfailure"
+    ],
+    "unaffected_accepted_suites_not_repeated": true
+  },
+  "preservation": {
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+    "tracked_files_before": 2830,
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+      "app/Models/Opportunity.php",
+      "app/Services/InvestmentCatalogue.php",
+      "app/Services/InvestorContext.php",
+      "app/Services/OpportunityManagement.php",
+      "app/Services/OpportunityPromotion.php",
+      "app/Services/PortalProfileAccess.php",
+      "docs/investmoz/consolidated-review-matrix-2026-10-03.md",
+      "docs/investmoz/unification/traceability-and-manual.md",
+      "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+      "resources/js/components/opportunity-search-filters.tsx",
+      "resources/js/lib/project-dossier.ts",
+      "resources/js/pages/investment/catalogue.tsx",
+      "resources/js/pages/investment/detail.tsx",
+      "resources/js/pages/investment/shared.tsx",
+      "resources/js/pages/investor-path/show.tsx",
+      "resources/js/pages/management/opportunity-draft.tsx",
+      "resources/js/pages/management/opportunity-promotion.tsx"
+    ],
+    "unchanged_existing_files": 2812,
+    "fiscal_engines_unchanged": 89,
+    "fiscal_originals_unchanged": 31,
+    "Rwanda_originals_unchanged": true,
+    "L8_candidate_14360748_unchanged": true,
+    "auth_delta": "Existing internal assignment may prepare/edit proactive drafts with real promoter unknown;all other role and operational checks retained and tested",
+    "source_Database_and_active_environment_not_written": true,
+    "QA_database": "proactive_investment_20261027_test",
+    "clone_source": "simulator_fiscal_delta_20261021_test",
+    "port": 55441,
+    "root_runtime_not_changed": true,
+    "SGF_TEMPO_untouched": true,
+    "accepted_unaffected_suites_not_repeated": true,
+    "no_migrations_config_or_active_grant_changes": true,
+    "QA_synthetic_grants_only_in_isolated_clone": true,
+    "includes_documentation_delta": true
+  },
+  "Rwanda_methodology": {
+    "status": "user_provided_sources_located_and_relevant_passages_read",
+    "date": "2026-10-27",
+    "purpose": "Internal methodology for QA editorial preparation;not local economic evidence",
+    "originals_unchanged": true,
+    "no_source_publication_or_import": true,
+    "no_foreign_tax_or_institutional_rules_imported": true,
+    "sources": [
+      {
+        "path": "c:\\Mac\\Home\\Documents\\Docs pessoais\\Backup\\Documentos – MacBook Pro de Macbook\\Docs\\Rwanda\\20070627_Rwanda_5d0cc43d-c990-4cf1-8ee9-ada71094918f.pdf",
+        "sha256": "18b07a9379a1ad0baa33697d57d6237f15a6fec346db44bfee7506bf1fa27dee",
+        "bytes": 335937,
+        "title": "Creating a Competitive Rwanda",
+        "author": "Professor Michael E. Porter, Harvard Business School",
+        "edition": "Kigali,June2007 (cover)",
+        "pages": 31,
+        "visual_pages_inspected": [
+          1,
+          14,
+          27
+        ],
+        "passages": [
+          {
+            "page": 14,
+            "heading": "Improving the Business Environment: The Diamond",
+            "application_pt": "Inventariar factores de produção, condições de procura e fornecedores/actividades de apoio;cada afirmação local depende de fonte e cobertura próprias."
+          },
+          {
+            "page": 27,
+            "heading": "Role of the Private Sector in Economic Development",
+            "application_pt": "Identificar fornecedores, infra-estruturas e competências como relações a investigar;proximidade não cria compromisso ou acesso."
+          }
+        ],
+        "extraction": "pypdf;selectedpages rendered withPyMuPDF and visually inspected"
+      },
+      {
+        "path": "c:\\Mac\\Home\\Documents\\Docs pessoais\\Backup\\Documentos – MacBook Pro de Macbook\\Docs\\Rwanda\\Rwanda Competitiveness Briefing_Prof Porter_OTF.ppt",
+        "sha256": "4a9325ad64278cb0ef3c60367a05ee2ed9262e2cd49a48d579061349914aa830",
+        "bytes": 1755648,
+        "title": "How Rwanda Competes Today — Rwanda National Innovation and Competitiveness Program",
+        "edition": "July20,2008;Executive Briefing for Prof.MichaelPorter,slide1",
+        "slides": 50,
+        "native_PowerPoint_read_only": true,
+        "visual_slides_inspected": [
+          17
+        ],
+        "passages": [
+          {
+            "slide": 17,
+            "heading": "Tourism Cluster—What the market is telling us",
+            "application_pt": "Conservar origem,período,cobertura e amostra das observações de procura;interesse declarado de um inquirido não equivale a contrato ou encomenda em Moçambique.",
+            "source_note": "OTF Tourism Channel Partner Survey,January2007,n=90,scale1–7 visible in slide;figures not transferred to pilotcases."
+          },
+          {
+            "slide": 20,
+            "heading": "Tea Cluster—Persistent constraints",
+            "application_pt": "Estruturar a análise por etapas de produção,recolha,transformação,transporte e comercialização;as limitações do Ruanda não são lacunas comprovadas do Gurué.",
+            "inspection": "Text extracted in native slide order;not yet visually inspected."
+          },
+          {
+            "slide": 24,
+            "heading": "Mining Cluster – Situation analysis",
+            "application_pt": "Perguntar por competências,informação,fornecedores e serviços relacionados;nenhuma necessidade de Montepuez é inferida desta lista estrangeira.",
+            "inspection": "Native text extracted;not visualproof."
+          }
+        ],
+        "extraction": "Legacy OLE exploratoryextraction followed bynativePowerPointreadonly extraction;native50slideorder is authoritative. OldOLE91historicaltextgroups not used as slide count."
+      }
+    ],
+    "implementation_mapping": [
+      "evidence.category+purpose+source+locator+period+scope+coverage+verified_on",
+      "methodology evidence cannot by itself confirm localneed",
+      "need.type quantity/quality/logistics/processing/coordination/support",
+      "idea.chain_id+stage+documentedresources+relations",
+      "hypothesis vs confirmedneed vs preparation vs actualavailability separated"
+    ],
+    "limitations": [
+      "No actualpilot demand,supply,market_size,profitability or investmentcosts validated",
+      "No direct or indirect disclosure of privatecompanylists or originaldecks",
+      "Copyright/proprietary notices preserved;excerpts and renders remain ignored QA evidence,not public app assets"
+    ]
+  },
+  "public_projection_rules": [
+    "No automatic private-to-public field copy",
+    "Only selected public evidence and publictarget relationships",
+    "Private relationship reference omitted",
+    "Internal document classification,rights,scan and ownership link retained",
+    "Literal private evidence reuse blocked;indirect disclosure is explicitly reviewed by existing editor",
+    "Analytical state and publication state separate",
+    "No automatic contract,availability,land,power,viability or taxbenefit"
+  ],
+  "pilots": [
+    {
+      "context": "Cahora Bassa",
+      "sector": "Energia",
+      "territory": "bcc9e3cb-2359-524c-af4e-0ebc6f141d3d",
+      "status": "synthetic_QA_only"
+    },
+    {
+      "context": "Montepuez",
+      "sector": "Mineração",
+      "territory": "d4fb92cc-d278-5f69-9490-a98e6dfef18d",
+      "status": "synthetic_QA_only"
+    },
+    {
+      "context": "Gurué",
+      "sector": "Agronegócio/cadeia do chá",
+      "territory": "87a8ba3d-b152-560c-a566-7db4531ad536",
+      "status": "synthetic_QA_only"
+    }
+  ],
+  "remaining": {
+    "implemented_demonstrated": "Editorial technical workflow and scoped continuity listed in manual",
+    "partial": "Real local economic analysis and availability of actual participations,not claimed",
+    "documentary_dependencies": "Local evidence,period,coverage,source and specific contract/access/availability claims;onlydependentcase blocked",
+    "resolved_dependency": "Both Rwanda exemplars available and passages inspected",
+    "future": "Automaticintelligence/prioritisation/indicators/AI and economic quantification when data exist;not required for firsteditorial increment",
+    "active_installation": "Out of authorised scope;futurefreshcompatibility/capacity/backuprestore required"
+  },
+  "matrix_ids_updated": [
+    "RF-CLU-003",
+    "MASTER-471012ab-0010",
+    "MASTER-9dee08d0-0067",
+    "MASTER-471012ab-0067"
+  ],
+  "documentation_append_only": true,
+  "evidence_directory": "outputs/proactive-investment-20261027/",
+  "no_economic_validation": true,
+  "no_actual_publication_or_homologation_installation": true
+}
@@ -0,0 +1,161 @@
+{
+  "status": "private_opportunity_hypothesis_updated_dossier_v2_technical_delivery_independent",
+  "date": "2026-10-27",
+  "user_direction": "A ideia não é gerir concursos mas sim as oportunidades que geram.",
+  "case_id": "CB-METROLOGIA-20261027",
+  "baseline": "4f9450a71dcc03f17abe953c956956249798d4c0",
+  "technical_candidate_preserved": "1afab4a2a71f182f260e4d2555d79242261a4d2a",
+  "runtime_unchanged": "3439f35038f15c93224e6cf876bf559135824d13",
+  "branch": "codex/proactive-opportunity-model-qa-20261027",
+  "proof": {
+    "case_id": "CB-METROLOGIA-20261027",
+    "record_id": 401,
+    "dossier_id": "894343c7-c33d-452e-a6a5-b6675f77ee23",
+    "previous_source_version": 1,
+    "new_source_version": 2,
+    "before_context_revision": 1,
+    "after_context_revision": 2,
+    "direction": "Investment opportunity generated by demand;not tender management",
+    "need_state": "hypothesis",
+    "evidence_count": 7,
+    "private_draft_not_published": true,
+    "dossier_source_refreshed_through_preview_and_confirmation": true,
+    "deliberate_dossier_fields_unchanged": true,
+    "previous_audit_rows_unchanged": true,
+    "no_new_entities_or_grants": true,
+    "no_new_application_code": true,
+    "accepted_technical_proofs_reused": true,
+    "no_contact_or_server_operations": true,
+    "QA_database": "proactive_investment_20261027_test",
+    "row_preservation": {
+      "opportunities": {
+        "old_rows_unchanged": 52,
+        "updated_case_rows_only": [
+          "401"
+        ],
+        "new_rows": 0
+      },
+      "desk_cases": {
+        "old_rows_unchanged": 17,
+        "updated_case_rows_only": [
+          "894343c7-c33d-452e-a6a5-b6675f77ee23"
+        ],
+        "new_rows": 0
+      },
+      "projects": {
+        "old_rows_unchanged": 19,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "geo_locations": {
+        "old_rows_unchanged": 1921,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "sectors": {
+        "old_rows_unchanged": 12,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "documents": {
+        "old_rows_unchanged": 63,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "value_chains": {
+        "old_rows_unchanged": 0,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "audit_events": {
+        "old_rows_unchanged": 388,
+        "updated_case_rows_only": [],
+        "new_rows": 3
+      }
+    }
+  },
+  "focus": "Recurring complementary service generated by documented demand;customer problem,value,partners and resources",
+  "new_sources": [
+    {
+      "title": "Anúncio HCB17/08/2026,051/2026",
+      "url": "https://www.diarioeconomico.co.mz/wp-content/uploads/2026/08/concurso-hcb-tender-document-docu-mo-ambique-2026-1.pdf",
+      "sha256": "bb4c33064e5d49504d8a85ac88ad1b847cfa6c69e1016e3ab588ff785b205c1f",
+      "pages": 2,
+      "visually_read": [
+        1,
+        2
+      ],
+      "role": "Demand evidence and scope;not a new tender workflow"
+    },
+    {
+      "title": "IPAC M0100 INNOQ–LM",
+      "url": "https://www.ipac.pt/pesquisa/ficha_lac.asp?ID=M0100",
+      "consulted": "2026-10-27",
+      "technical_annex": "2026-02-17",
+      "binary_snapshot": null,
+      "binary_download_error": "Connection reset;web reading available",
+      "role": "Potential national laboratory capability by scope;no partnership or full HCB eligibility granted"
+    }
+  ],
+  "commercial_questions": [
+    "Que problema operacional recorrente existe no ciclo dos instrumentos e como é resolvido actualmente?",
+    "Quais as famílias/modelos/gamas,quantidades,pontos e periodicidades?Que critérios de aceitação e prazo de devolução?",
+    "O ciclo actual já está coberto?Que necessidade futura permanece e quando?",
+    "Aceitaria serviço local associado?Que parte pode ser prestada fora do laboratório e com que responsabilidades?",
+    "Qual o custo e tempo totais da solução actual e que melhoria justificaria pagar por apoio local?"
+  ],
+  "partner_questions": [
+    "Que instrumentos,gamas,pontos,incertezas,locais e prazos consegue cobrir hoje?",
+    "Qual o âmbito acreditado/competência aplicável e que serviços ficam fora dele?",
+    "Tem equipa,meios,disponibilidade e interesse em associação para apoio no Songo?",
+    "Quais as responsabilidades,preços,transporte/embalagem/seguro e condições de custódia e rastreabilidade?"
+  ],
+  "decision_paths": [
+    {
+      "condition": "Customer confirms recurring need,actual problem and willingness to consider service",
+      "action": "Match partners and equivalent quotes;quantify business model before qualifying opportunity"
+    },
+    {
+      "condition": "Past purchase satisfied current cycle;documented future need remains",
+      "action": "Prepare future service horizon with actual timing,volume and conditions;do not reopen past tender"
+    },
+    {
+      "condition": "Customer confirms current need fulfilled and no future/recurring need for proposed service",
+      "action": "Archive hypothesis with dated buyer evidence and retain dossier history;do not treat missing information as no demand"
+    },
+    {
+      "condition": "Data insufficient",
+      "action": "Keep private hypothesis;affects only this business case,not technical delivery"
+    }
+  ],
+  "economic_comparison": {
+    "basis": "Same instruments,quantity,frequency,quality,place and period;current solution vs proposed associated service",
+    "current_solution_total": null,
+    "proposed_service_total": null,
+    "quantity": null,
+    "period": null,
+    "net_advantage": null,
+    "missing_is_not_zero": true,
+    "inputs": [
+      "Laboratory service quotes",
+      "Total transport/packing/insurance and return",
+      "Local support cost",
+      "Nonduplicated incremental fixed costs for same period",
+      "Instrument turnaround days and substantiated operational impact"
+    ],
+    "decision": "No positive advantage assumed;compare cost and time separately until both are measured. No generic wage,distance,tax or downtime assumptions."
+  },
+  "public_search_scope_limit": "No identifiable award/execution or2027commitment located in consulted public sources;absence of result is not proof of no contract. Supplier portal timed out via web and local TLS issuer verification failed;not bypassed. No further repeated search planned without new document or buyer input.",
+  "not_a_tender_management_increment": true,
+  "technical_release_independent_of_commercial_case": true,
+  "no_installation_publication_or_external_messages": true,
+  "L8_preserved": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
+  "SGF_untouched": true,
+  "evidence_directory": "outputs/proactive-commercial-followup-20261027",
+  "matrix_ids": [
+    "RF-CLU-003",
+    "MASTER-471012ab-0010",
+    "MASTER-9dee08d0-0067",
+    "MASTER-471012ab-0067"
+  ]
+}
@@ -0,0 +1,196 @@
+{
+  "status": "real_source_preliminary_case_demonstrated_private_QA_not_published",
+  "date": "2026-10-27",
+  "case_id": "CB-METROLOGIA-20261027",
+  "baseline_candidate": "1afab4a2a71f182f260e4d2555d79242261a4d2a",
+  "runtime_unchanged": "3439f35038f15c93224e6cf876bf559135824d13",
+  "branch": "codex/proactive-real-pilot-qa-20261027",
+  "new_application_code": false,
+  "QA_database": "proactive_investment_20261027_test",
+  "proof": {
+    "case_id": "CB-METROLOGIA-20261027",
+    "record_id": 401,
+    "dossier_id": "894343c7-c33d-452e-a6a5-b6675f77ee23",
+    "QA_only": true,
+    "real_primary_sources": true,
+    "synthetic_operator_only": true,
+    "created_saved_recovered_via_existing_UI": true,
+    "existing_private_dossier": true,
+    "need_state": "hypothesis",
+    "past_procurement_dates_explicit": true,
+    "client_potential_not_committed": true,
+    "all_five_evidence_entries_retained": true,
+    "internal_workbook_reference_retained_privately": true,
+    "territory_preserved": true,
+    "no_economic_numbers_invented": true,
+    "no_publication_action": true,
+    "no_external_messages": true,
+    "anonymous_dossier_denied": true,
+    "accepted_technical_suites_not_repeated": true,
+    "errors": []
+  },
+  "private_record": {
+    "record_id": 401,
+    "status": "draft",
+    "not_published": true,
+    "unknown_amount_preserved": true,
+    "unknown_real_promoter_preserved": true,
+    "QA_database": "proactive_investment_20261027_test"
+  },
+  "selection": {
+    "selected": "Cahora Bassa",
+    "reason": "Acervo empresarial interno com referências locais + relatório primário HCB2024 + plano primário compras2026 com serviço delimitado. É a combinação de fontes mais directamente utilizável nesta leitura dirigida.",
+    "alternatives": [
+      {
+        "pilot": "Montepuez",
+        "available": "Registos empresariais internos e documentação pública mineira; não se seleccionou um procedimento primário e necessidade tão delimitados nesta ronda.",
+        "limitation": "Não equivale a falta de actividade ou inexistência de necessidades. Sem ranking económico."
+      },
+      {
+        "pilot": "Gurué",
+        "available": "Registos internos com actividades ligadas ao chá e referências públicas territoriais; as fontes de constrangimentos localizadas são antigas ou não delimitam uma procura actual específica.",
+        "limitation": "O piloto continua válido para estudo posterior; não se presume que os constrangimentos antigos persistem."
+      }
+    ]
+  },
+  "idea": "Associação de apoio local no Songo com laboratório qualificado para apoio metrológico à HCB; hipótese comercial.",
+  "known_vs_unknown": {
+    "known": "Actividade HCB e necessidade planeada de calibração2026; referências empresariais históricas internas.",
+    "unknown": "Estado/recorrência da contratação,procura por satisfazer,volume,requisitos,oferta e parceiros actuais,preços,meios e viabilidade.",
+    "not_inferred": "Concurso aberto,adjudicação,ausência de oferta,disponibilidade comercial,contrato,acesso,terra,energia ou benefício fiscal."
+  },
+  "source_manifest": [
+    {
+      "alias": "companies.xlsx",
+      "original": "C:\\Mac\\Home\\Documents\\TEMPO\\Portal Tempo\\Dados de empresas\\EMPRESAS_LIST 2014-2022.xlsx",
+      "bytes": 26586267,
+      "sha256": "1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30",
+      "use": "private analytical read-only working copy; original unchanged"
+    },
+    {
+      "alias": "licensed.xlsx",
+      "original": "C:\\Mac\\Home\\Documents\\TEMPO\\Portal Tempo\\Servicos Tempo\\Relatorios\\novos\\docs\\Empresas Licenciadas.xlsx",
+      "bytes": 34940776,
+      "sha256": "1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00",
+      "use": "private analytical read-only working copy; original unchanged"
+    },
+    {
+      "alias": "tourism.xlsx",
+      "original": "C:\\Mac\\Home\\Documents\\TEMPO\\Portal Tempo\\Servicos Tempo\\Relatorios\\novos\\docs\\CADASTRO DE EMPREENDIMENTOS TURISTICOS 3, 4 E 5 ESTRELAS 30.10.24 18,00h.xlsx",
+      "bytes": 73955,
+      "sha256": "f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c",
+      "use": "private analytical read-only working copy; original unchanged"
+    },
+    {
+      "alias": "hcb-concession.pdf",
+      "original": "C:\\Mac\\Home\\Documents\\TEMPO\\Portal Tempo\\Legislacao\\MIREME\\HCB-TERMOS-DO-CONTRATO-DE-CONCESSAO.pdf",
+      "bytes": 142063,
+      "sha256": "f4afc62f140d197cae3bf395674adce2eba37f0436261d52d7eb554f6230a073",
+      "use": "private analytical read-only working copy; original unchanged"
+    },
+    {
+      "alias": "hcb-plan-2026.pdf",
+      "url": "https://igepe.org.mz/wp-content/uploads/2026/06/HCB-Plano-Anual-de-Aquisicoes-2026.pdf",
+      "bytes": 319956,
+      "sha256": "cbc93102fea61a712c193d1c1815e7ec19e7d570ee2703c1b1390d4c05e5bd8e",
+      "accessed": "2026-10-27",
+      "use": "read-only primary source; no portal publication/import"
+    },
+    {
+      "alias": "hcb-report-2024.pdf",
+      "url": "https://hcbadm.mzbusiness.com/wp-content/uploads/2025/08/Relatorio-e-Contas-2024-Bilingue-VF-1.pdf",
+      "bytes": 8215895,
+      "sha256": "d0fed6af0e40fffd6f7f385152fdbfff2a10cae0b66c9d7a59a0a99658758080",
+      "accessed": "2026-10-27",
+      "use": "read-only primary source; no portal publication/import"
+    },
+    {
+      "alias": "hcb-hidroelectricidade.html",
+      "url": "https://www.hcb.co.mz/hidroelectricidade",
+      "bytes": 52772,
+      "sha256": "c5de0e6204909c6cdaea7b249c79897f1cc8539c4f58e4704e4d5844f9542a49",
+      "accessed": "2026-10-27",
+      "use": "read-only primary source; no portal publication/import"
+    },
+    {
+      "alias": "cae.xlsx",
+      "original": "C:/Mac/Home/Documents/TEMPO/Portal Tempo/Dados de empresas/CAE eBAU.xlsx",
+      "bytes": 75018,
+      "sha256": "83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506",
+      "use": "read-only supplied code labels B857/F857 and B859/F859; not current official-version inference"
+    }
+  ],
+  "originals_unchanged": [
+    {
+      "alias": "companies.xlsx",
+      "original_unchanged": true,
+      "sha256": "1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30"
+    },
+    {
+      "alias": "licensed.xlsx",
+      "original_unchanged": true,
+      "sha256": "1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00"
+    },
+    {
+      "alias": "tourism.xlsx",
+      "original_unchanged": true,
+      "sha256": "f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c"
+    },
+    {
+      "alias": "hcb-concession.pdf",
+      "original_unchanged": true,
+      "sha256": "f4afc62f140d197cae3bf395674adce2eba37f0436261d52d7eb554f6230a073"
+    },
+    {
+      "alias": "cae.xlsx",
+      "original_unchanged": true,
+      "sha256": "83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506"
+    }
+  ],
+  "old_QA_rows_unchanged": {
+    "opportunities": {
+      "old_rows_unchanged": 52,
+      "new_rows": 1
+    },
+    "desk_cases": {
+      "old_rows_unchanged": 17,
+      "new_rows": 1
+    },
+    "projects": {
+      "old_rows_unchanged": 19,
+      "new_rows": 0
+    },
+    "geo_locations": {
+      "old_rows_unchanged": 1921,
+      "new_rows": 0
+    },
+    "sectors": {
+      "old_rows_unchanged": 12,
+      "new_rows": 0
+    },
+    "documents": {
+      "old_rows_unchanged": 63,
+      "new_rows": 0
+    },
+    "value_chains": {
+      "old_rows_unchanged": 0,
+      "new_rows": 0
+    }
+  },
+  "technical_accepted_tests_not_repeated": true,
+  "economic_payload_and_recovered_context_private_only": true,
+  "new_publication": false,
+  "external_contact": false,
+  "server_operations": false,
+  "SGF_changes": false,
+  "L8_preserved": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
+  "matrix_ids": [
+    "RF-CLU-003",
+    "MASTER-471012ab-0010",
+    "MASTER-9dee08d0-0067",
+    "MASTER-471012ab-0067"
+  ],
+  "local_proof_directory": "outputs/proactive-real-pilot-20261027",
+  "private_report": "outputs/proactive-real-pilot-20261027/real-case-private-report.html",
+  "next_action": "Preparar reunião exploratória com as perguntas de estado/recorrência,âmbito técnico,oferta,associação e vantagem;nenhuma mensagem enviada."
+}
@@ -0,0 +1,243 @@
+{
+  "status": "private_regional_opportunity_hypothesis_v3_sustainability_not_demonstrated",
+  "date": "2026-10-27",
+  "baseline": "52f54655d2827e97da2f15d14033e9a2713dddf1",
+  "branch": "codex/proactive-regional-clients-qa-20261027",
+  "runtime_unchanged": "3439f35038f15c93224e6cf876bf559135824d13",
+  "case_id": "CB-METROLOGIA-20261027",
+  "proof": {
+    "case_id": "CB-METROLOGIA-20261027",
+    "record_id": 401,
+    "dossier_id": "894343c7-c33d-452e-a6a5-b6675f77ee23",
+    "previous_source_version": 2,
+    "new_source_version": 3,
+    "before_context_revision": 2,
+    "after_context_revision": 3,
+    "direction": "Regional complementary investment opportunity;three additional prospects,commercial data missing",
+    "need_state": "hypothesis",
+    "evidence_count": 11,
+    "private_draft_not_published": true,
+    "dossier_source_refreshed_through_preview_and_confirmation": true,
+    "deliberate_dossier_fields_unchanged": true,
+    "previous_audit_rows_unchanged": true,
+    "no_new_entities_or_grants": true,
+    "no_new_application_code": true,
+    "accepted_technical_proofs_reused": true,
+    "no_contact_or_server_operations": true,
+    "QA_database": "proactive_investment_20261027_test",
+    "row_preservation": {
+      "opportunities": {
+        "old_rows_unchanged": 52,
+        "updated_case_rows_only": [
+          "401"
+        ],
+        "new_rows": 0
+      },
+      "desk_cases": {
+        "old_rows_unchanged": 17,
+        "updated_case_rows_only": [
+          "894343c7-c33d-452e-a6a5-b6675f77ee23"
+        ],
+        "new_rows": 0
+      },
+      "projects": {
+        "old_rows_unchanged": 19,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "geo_locations": {
+        "old_rows_unchanged": 1921,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "sectors": {
+        "old_rows_unchanged": 12,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "documents": {
+        "old_rows_unchanged": 63,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "value_chains": {
+        "old_rows_unchanged": 0,
+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "audit_events": {
+        "old_rows_unchanged": 391,
+        "updated_case_rows_only": [],
+        "new_rows": 3
+      }
+    }
+  },
+  "commercial_data_statement": {
+    "source": "User reply",
+    "date": "2026-10-27",
+    "text": "Ainda não há dados comerciais"
+  },
+  "assessment": "Compatibilidade técnica regional justifica prospecção adicional;procura recorrente,custos,capacidade disponível e sustentabilidade ainda não demonstrados.",
+  "prospects": [
+    {
+      "entity": "HCB",
+      "area": "Songo/Cahora Bassa",
+      "known": "Necessidade metrológica documentada em2026",
+      "status": "Cliente potencial inicial;procura actual/recorrente por confirmar",
+      "quantity": null,
+      "frequency": null,
+      "price": null,
+      "confirmed_order": null,
+      "source": "Fundamento anterior preservado"
+    },
+    {
+      "entity": "Vulcan Mozambique",
+      "area": "Moatize",
+      "known": "Mina,processamento e equipamentos de produção descritos pela própria empresa",
+      "hypothesis": "Instrumentação de processo/manutenção pode beneficiar de apoio metrológico",
+      "status": "Prospecto,não cliente confirmado",
+      "quantity": null,
+      "frequency": null,
+      "price": null,
+      "confirmed_order": null,
+      "related_entity": "Nacala Logistics",
+      "independent_purchase_confirmed": null,
+      "source": "https://www.vulcaninternational.com/products-services/"
+    },
+    {
+      "entity": "EDM",
+      "area": "Tete/Moatize;unidade compradora por identificar",
+      "known": "Plano2025,p68:calibração/teste a nível empresarial;activos deTete/Moatize referenciados",
+      "hypothesis": "Verificar inventário regional e interesse em apoio associado",
+      "status": "Prospecto;sem volume regional atribuído",
+      "quantity": null,
+      "frequency": null,
+      "price": null,
+      "confirmed_order": null,
+      "source": "https://cdn.edm.co.mz/website/imprensa/Plano_Actividades_Orcamento_2025.pdf"
+    },
+    {
+      "entity": "Nacala Logistics",
+      "legal_buyer": null,
+      "area": "Segmento Moatize",
+      "known": "Operação ferroviária/manutenção;concessionárias indicam Vulcan como accionista",
+      "hypothesis": "Verificar instrumentos de manutenção,localização e decisão de compra",
+      "status": "Prospecto ligado àVulcan;diversificação independente não demonstrada",
+      "quantity": null,
+      "frequency": null,
+      "price": null,
+      "confirmed_order": null,
+      "related_entity": "Vulcan Mozambique",
+      "independent_purchase_confirmed": null,
+      "source": "https://www.nacalalogistics.com/quem-somos/"
+    }
+  ],
+  "future_excluded_from_base": [
+    {
+      "entity": "Mphanda Nkuwa/GMNK",
+      "status": "Projecto em desenvolvimento",
+      "reason": "Necessidade e datas de operação futuras não demonstradas;sem receitas ou volume na base",
+      "source": "https://www.gmnk.co.mz/en/about-us/project-description/"
+    }
+  ],
+  "buyer_data_needed": [
+    "Entidade e centro de decisão/compra;relação com outros prospectos",
+    "Inventário por família/modelo/gama/pontos/critério de aceitação",
+    "Quantidade por janela e periodicidade efectiva de cada instrumento;sem anualizar por defeito",
+    "Solução actual,prestador,prazo fora de serviço,custo total e necessidade ainda não satisfeita",
+    "Interesse e condições de compra para lote/missão ou avença;horizonte de procura"
+  ],
+  "partner_capacity_needed": [
+    "Âmbito técnico e local permitido de execução por instrumento,com rastreabilidade",
+    "Capacidade efectivamente disponível e prazo para cada janela;equipa e meios",
+    "Preços por âmbito/lote,embalagem,transporte/seguro,custódia e responsabilidades",
+    "Comprovar capacidade actual dos prestadores locais históricos;licença/CAE não é acreditação de calibração"
+  ],
+  "frequency": {
+    "confirmed_programs": null,
+    "confirmed_annual_events": null,
+    "rule": "Usar inventário e programa do proprietário;frequência por família/risco/uso e condições do serviço,não prazo do anúncio nem regra anual presumida."
+  },
+  "economics": {
+    "analysis_unit": "Missão/lote comparável,com famílias e quantidades explícitas;período de análise comum",
+    "mission_contribution": "Receita acordada da missão menos serviço laboratorial,apoio directo,transporte de ida/retorno,embalagem/seguro e outros custos incrementais da mesma missão.",
+    "period_operating_balance": "Soma das contribuições de missões confirmadas menos custos fixos incrementais do mesmo período.",
+    "double_count_prevention": "Transporte partilhado contado uma vez por missão;custos fixos não entram também na contribuição se subtraídos no período. Não somar volumes nacionais à carteira regional ou activos comuns duas vezes.",
+    "sustainability_condition": "Cobertura operacional não basta:avaliar investimento,reposição,fundo de maneio e prazos de recebimento;testar concentração e perda de cliente antes de declarar serviço sustentável.",
+    "numeric_inputs": {
+      "missions": null,
+      "instruments": null,
+      "period": null,
+      "prices": null,
+      "laboratory_cost": null,
+      "local_support_cost": null,
+      "route_cost": null,
+      "fixed_cost": null,
+      "investment": null,
+      "working_capital": null,
+      "net_advantage": null,
+      "break_even": null
+    },
+    "missing_is_not_zero": true,
+    "scenarios_to_compare": [
+      "Atendimento individual no Songo",
+      "Missões agrupadas Songo–Tete/Moatize,apenas com janelas compatíveis",
+      "Organização de apoio em Tete/Moatize com deslocação ao Songo;sem mudança canónica presumida"
+    ],
+    "not_used_as_price": "Orçamento2025daEDM,capacidade de produção da mina,tarifas ferroviárias ou preços fictícios."
+  },
+  "source_register": [
+    {
+      "file": "vulcan.html",
+      "url": "https://www.vulcaninternational.com/products-services/",
+      "sha256": "44c92a7a405e7b84f51a6602a487ee4cbcb5e9d3ed42d6c9b2a47f55ba01800e",
+      "bytes": 64512,
+      "accessed": "2026-10-27",
+      "use": "Private source copy;no automatic portal import/publication"
+    },
+    {
+      "file": "nacala-company.html",
+      "url": "https://www.nacalalogistics.com/quem-somos/",
+      "sha256": "4c8c2f98a94f013ab463937c1ac343e26af2ea5fe82226764168b766dfea2c55",
+      "bytes": 246823,
+      "accessed": "2026-10-27",
+      "use": "Private source copy;no automatic portal import/publication"
+    },
+    {
+      "file": "nacala-operations.html",
+      "url": "https://www.nacalalogistics.com/faq/",
+      "sha256": "21f70dbbb8a9ea99f0ca3af728aa3b6a888e361994d78dae5292813437acdd9f",
+      "bytes": 214596,
+      "accessed": "2026-10-27",
+      "use": "Private source copy;no automatic portal import/publication"
+    },
+    {
+      "file": "edm-plan-2025.pdf",
+      "url": "https://cdn.edm.co.mz/website/imprensa/Plano_Actividades_Orcamento_2025.pdf",
+      "sha256": "8e25e3070062e6cad4a39449cb6d494263671506ff7bc71ce100787ae1bd80f1",
+      "bytes": 25468134,
+      "accessed": "2026-10-27",
+      "use": "Private source copy;no automatic portal import/publication"
+    },
+    {
+      "file": "gmnk-project.html",
+      "url": "https://www.gmnk.co.mz/en/about-us/project-description/",
+      "sha256": "705afaaba50074812aaf0884cd8757cfaba1e32dd83f90726d8755869b72d5f8",
+      "bytes": 188060,
+      "accessed": "2026-10-27",
+      "use": "Private source copy;no automatic portal import/publication"
+    }
+  ],
+  "technical_delivery_independent": true,
+  "no_publication_installation_or_external_messages": true,
+  "accepted_proofs_reused": true,
+  "L8_preserved": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
+  "SGF_untouched": true,
+  "evidence_directory": "outputs/proactive-regional-clients-20261027",
+  "matrix_ids": [
+    "RF-CLU-003",
+    "MASTER-471012ab-0010",
+    "MASTER-9dee08d0-0067",
+    "MASTER-471012ab-0067"
+  ]
+}
@@ -0,0 +1,28 @@
+# Entrega controlada da base comparativa interna
+
+A entrega inclui o candidato QA `a022ed98`. As sete provas dirigidas/62 asserções, tipos, compilação e percurso de Gurué continuam aceites. O delta de entrega acrescenta o carregador técnico e impede que a API grave uma repetição preservada como outra comparação; este último delta tem uma prova dirigida própria, sem repetir a suite anterior.
+
+361.464 é o número de observações administrativas, incluindo 147.165 repetições preservadas. As 214.299 projecções distintas também **não** são empresas únicas. A consulta exclui `duplicate_of` das contagens e dos resultados; a gravação recusa repetições como comparações adicionais. A cobertura nacional é parcial. Ausência de resultados significa informação insuficiente. A comparação fundamenta uma hipótese e não confirma procura, capacidade actual, contrato ou viabilidade.
+
+## Sequência da entrega
+
+1. Conferir `main`, a revisão servida, ausência de deriva do código e capacidade. A base da entrega é `569a1cd7`; não usar force-push nem substituir alterações posteriores.
+2. Criar backup novo de base e ficheiros/configuração. Preservar os backups anteriores. Restaurar numa instância isolada, sem rede e na porta55441, e comparar as174 tabelas públicas do inventário.
+3. Ensaiar o SQL da migração exacta, o carregamento e a sua repetição. Conferir que as174 tabelas anteriores não mudam. Verificar a conta real da aplicação: sem contexto de actor não lê a base; com o contexto autorizado recupera435 observações distintas em Gurué e conserva237 repetições fora dessa contagem. Não criar utilizadores, organizações ou dossiers fictícios no activo.
+4. Conferir também backup/restauro das duas novas tabelas, incluindo RLS forçada. Registar espaço efectivamente ocupado pelo ensaio e voltar a conferir capacidade antes da instalação.
+5. Na sessão SSH autenticada do processo existente, aplicar a migração delimitada e registar uma linha de migração. Conceder apenas leitura nas duas tabelas à conta de aplicação já existente. Carregar o pacote privado em transacção, com hashes e contagens fixos, recusa de conflitos e sem sobrescrever observações. Não publicar listas nem criar anúncios, clientes confirmados ou promotores.
+6. Acrescentar apenas o hash dessa migração ao contrato de schema do instalador. Conservar os90 hashes anteriores e o próprio programa do instalador. Este passo é necessário porque o processo Git não executa migrações ou importações de conteúdo automaticamente.
+7. Fazer a entrega normal por Git/`main`, mantendo a construção isolada e as guardas habituais do instalador. As provas funcionais aceites são reutilizadas; a CI habitual do instalador permanece.
+8. Conferir revisão pública, hashes do código, schema e permissões esperados, ficheiros/configuração e linhas anteriores, separando a nova linha de migração e o delta operacional de cache/sessões. Conferir negação de acesso anónimo e consulta autorizada de Gurué. A conferência visual autenticada no portal é distinta do inventário técnico por SSH.
+
+## Carregador
+
+`tools/load-proactive-supply.py` usa pré-visualização por omissão. Exige o pacote privado com `import-manifest.json`, `preview.json`, `scan.json`, `schema.sql` e `observations.jsonl.gz`. O JSONL aceite tem SHA256 `dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e`. Os quatro originais e as datas são os aceites em QA; não se pede nova validação genérica da sua origem.
+
+O modo `rehearsal` exige container sem rede/portas publicadas e a identidade efectiva `proactive_supply_delivery_20261028_test:55441`. O modo `apply` exige a sessão técnica SSH, a identidade `teste_investidor:5432`, revisão esperada e backup/restauro verificado. A preparação e os recibos ficam privados em `/var/backups/investmoz-proactive-supply-delivery-20261028`, fora da área servida. O carregador não cria schema no activo, não publica dados e não apaga ou substitui registos. A tabela temporária é indexada antes de conferir a linhagem de duplicações.
+
+## Preservação e recuo
+
+Se uma conferência divergir, preservar os exemplares e delimitar a diferença antes de agir. Recuar código não autoriza apagar a base privada ou o seu histórico. A migração recusa `down` enquanto existirem fontes carregadas. Um restauro integral nunca deve sobrescrever intervenções posteriores sem reconciliação; os originais e o pacote privado permitem recuperar o catálogo separadamente. As duas novas tabelas e o único registo de migração são o delta de schema/dados previsto; não alterar papéis de funcionários ou permissões anteriores.
+
+As restrições de análise interna, preservação, não duplicação, não publicação e separação QA/activo vêm das decisões expressas da Tempo e do `AGENTS.md`. Identidades exactas, hashes, limites técnicos, indexação temporária e contratos são escolhas de implementação, não novas exigências organizacionais. O incremento não fecha os requisitos nacionais amplos e não altera L8, que permanece parcial.
@@ -0,0 +1,412 @@
+{
+  "date": "2026-10-28",
+  "status": "installed_technical_delta_verified_authenticated_visual_conference_pending",
+  "served_commit": "6d1476936920dc5715d4493b1f8b22a3d51935f4",
+  "accepted_QA_candidate": "a022ed9848b41ba342b4209414c2bbf2ebd0a7a3",
+  "previous_runtime": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+  "normal_Git_fast_forward": true,
+  "force_used": false,
+  "original_QA_and_history_preserved": true,
+  "scope": "private comparative supply base integrated into existing proactive journey;not automatic public directory",
+  "counts": {
+    "administrative_observations": 361464,
+    "repetitions_preserved": 147165,
+    "distinct_administrative_projections": 214299,
+    "unique_companies": null,
+    "Gurué_distinct_observations": 435,
+    "Gurué_repetitions_excluded": 237,
+    "comparison_API_rejects_preserved_duplicate_as_another_comparison": true
+  },
+  "limits": {
+    "national_coverage": "partial",
+    "missing_records": "insufficient information;never proof of absent supply",
+    "investment_conclusion": "hypothesis only;no automatic proof of demand,capacity,contracts or viability",
+    "unmapped_territory": 205608,
+    "province_only": 336,
+    "activity_unclassified": 82864,
+    "shared_identifier_name_conflicts": 113880,
+    "unnamed_observations_preserved": 18423
+  },
+  "backup": {
+    "stage": "/var/backups/investmoz-proactive-supply-delivery-20261028/backup-install",
+    "created_at": "2026-10-28T17:10:23Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "1a0bc3767062633ba35afe1308c7f29ef441a01dba35551534ed1eef9e8e8509",
+    "files_sha256": "e622cdd04a252740ad1d0c626a9de32aaf1e71f3c986591cdbd94bafd314a1d7",
+    "restore_verified": false
+  },
+  "backup_restore_rehearsal": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "proactive_supply_delivery_20261028_test",
+    "port": 55441,
+    "source_dump_sha256": "1a0bc3767062633ba35afe1308c7f29ef441a01dba35551534ed1eef9e8e8509",
+    "active_database_writes": 0,
+    "private_import_first": {
+      "candidate": "a022ed9848b41ba342b4209414c2bbf2ebd0a7a3",
+      "records": 361464,
+      "source_counts": {
+        "1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30": 148556,
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+        "f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c": 277,
+        "83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506": 0
+      },
+      "raw_sha256": "dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e",
+      "sql_bytes": 201634556,
+      "mode": "rehearsal",
+      "unique_company_count": null,
+      "duplicate_suppression": "WHERE duplicate_of IS NULL;retained administrative sightings do not count as separate offers",
+      "national_coverage": "partial",
+      "investment_conclusion": "hypothesis only;does not prove demand or viability",
+      "database": "proactive_supply_delivery_20261028_test|55441",
+      "before": 0,
+      "after": {
+        "records": 361464,
+        "distinct_observations": 214299,
+        "repeated_projections": 147165,
+        "not_unique_companies": true,
+        "published": false
+      },
+      "idempotent_no_overwrite": true,
+      "active_existing_business_data_touched": false
+    },
+    "private_import_replay": {
+      "candidate": "a022ed9848b41ba342b4209414c2bbf2ebd0a7a3",
+      "records": 361464,
+      "source_counts": {
+        "1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30": 148556,
+        "1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00": 212631,
+        "f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c": 277,
+        "83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506": 0
+      },
+      "raw_sha256": "dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e",
+      "sql_bytes": 201634556,
+      "mode": "rehearsal",
+      "unique_company_count": null,
+      "duplicate_suppression": "WHERE duplicate_of IS NULL;retained administrative sightings do not count as separate offers",
+      "national_coverage": "partial",
+      "investment_conclusion": "hypothesis only;does not prove demand or viability",
+      "database": "proactive_supply_delivery_20261028_test|55441",
+      "before": 361464,
+      "after": {
+        "records": 361464,
+        "distinct_observations": 214299,
+        "repeated_projections": 147165,
+        "not_unique_companies": true,
+        "published": false
+      },
+      "idempotent_no_overwrite": true,
+      "active_existing_business_data_touched": false
+    },
+    "baseline_public_tables_unchanged_after_import": 174,
+    "actual_application_role": "teste_investidor_app",
+    "RLS_without_actor_rows": 0,
+    "Gurue": {
+      "observations": 435,
+      "retained_repetitions": 237,
+      "not_unique_companies": true
+    },
+    "storage": {
+      "private_relations_bytes": 344399872,
+      "database_bytes": 409070739
+    },
+    "catalogue_backup_restore": {
+      "verified": true,
+      "sha256": "7ebb8791d5871bb4752a3e6e964a398c0f8fc094a10aab0e33aaee202dfc62d3",
+      "rows": 361464,
+      "forced_RLS_tables": 2,
+      "row_checksum": "9f9773492aa45f498201ff791726004a"
+    },
+    "import_and_replay_seconds": 67.3371156482026,
+    "no_application_users_or_dossiers_created": true,
+    "no_publication": true,
+    "active_data_writes": 0
+  },
+  "private_base_load": {
+    "at": "2026-10-28T17:14:46.618843+00:00",
+    "baseline": "569a1cd750f3d2a0b87f130e992e73e070bbd1ab",
+    "private_schema_created": 2,
+    "new_migration_registry_rows": 1,
+    "new_grants": "SELECT only on the two new private tables to the existing application role;no employee assignment or public grant",
+    "import": {
+      "candidate": "a022ed9848b41ba342b4209414c2bbf2ebd0a7a3",
+      "records": 361464,
+      "source_counts": {
+        "1ba4c4114b16b407e7746712d00d4f681246bbbc1b42351e96a31f7129acad30": 148556,
+        "1b5087b464e39e88c42def39655c2391aaaf684b4c832d6a77ff274b98889f00": 212631,
+        "f02e086ed4973ef17234aa6cc54b98fbb7a6952ffb16ec4dc4f7d0c72af6400c": 277,
+        "83b4f1200988e99834c2ae3915346fbf237d128308554b67b5a080d4956bf506": 0
+      },
+      "raw_sha256": "dec9db62a52a8bac5f1e2675aecbeb4239f2b1f4fa521db01693c32bdfeef01e",
+      "sql_bytes": 201634556,
+      "mode": "apply",
+      "unique_company_count": null,
+      "duplicate_suppression": "WHERE duplicate_of IS NULL;retained administrative sightings do not count as separate offers",
+      "national_coverage": "partial",
+      "investment_conclusion": "hypothesis only;does not prove demand or viability",
+      "database": "teste_investidor|5432",
+      "before": 0,
+      "after": {
+        "records": 361464,
+        "distinct_observations": 214299,
+        "repeated_projections": 147165,
+        "not_unique_companies": true,
+        "published": false
+      },
+      "idempotent_no_overwrite": true,
+      "active_existing_business_data_touched": false
+    },
+    "schema_contract_delta": "one reviewed migration appended;all90 previous entries unchanged",
+    "pipeline_script_unchanged": true,
+    "publication": false,
+    "code_installation_pending": true,
+    "backup_dump_sha256": "1a0bc3767062633ba35afe1308c7f29ef441a01dba35551534ed1eef9e8e8509"
+  },
+  "capacity": {
+    "at": "2026-10-28T17:13:59.594789+00:00",
+    "volumes": [
+      {
+        "path": "/var/www/investmoz-homologacao/releases",
+        "free_bytes": 86519189504,
+        "free_inodes": 23490190
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "free_bytes": 86519189504,
+        "free_inodes": 23490190
+      },
+      {
+        "path": "/var/backups",
+        "free_bytes": 86519189504,
+        "free_inodes": 23490190
+      },
+      {
+        "path": "/tmp",
+        "free_bytes": 86519189504,
+        "free_inodes": 23490190
+      },
+      {
+        "path": "/var/lib/docker",
+        "free_bytes": 86519189504,
+        "free_inodes": 23490190
+      }
+    ],
+    "required_budget_bytes": 6259143420,
+    "budget_basis": "existing5GiB build guard+twice measured private relations+measured SQL staging;already-created backups/stages included in actual free space",
+    "backup_sha256": "1a0bc3767062633ba35afe1308c7f29ef441a01dba35551534ed1eef9e8e8509",
+    "backup_restore_verified": true,
+    "active_writes": 0
+  },
+  "installed_delta": {
+    "at": "2026-10-28T17:22:03.023596+00:00",
+    "served_commit": "6d1476936920dc5715d4493b1f8b22a3d51935f4",
+    "backup_dump_sha256": "1a0bc3767062633ba35afe1308c7f29ef441a01dba35551534ed1eef9e8e8509",
+    "prior_public_tables_checked": 174,
+    "prior_domain_rows_preserved": true,
+    "new_migration_registry_rows": 1,
+    "operational_delta": {
+      "cache": {
+        "before": {
+          "rows": 111,
+          "checksum": "a9dc6868205af2190cee2d2787ee8b66"
+        },
+        "after": {
+          "rows": 111,
+          "checksum": "08c098b3fde0052afa05aae647d18c5f"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 7,
+          "checksum": "ef549836d7a2e0549b1a32f1627c83f4"
+        },
+        "after": {
+          "rows": 8,
+          "checksum": "4a8b547e0552be4da65bcb97d3851a49"
+        }
+      }
+    },
+    "persistent_files_and_configuration_identical": 369,
+    "private_catalogue": {
+      "observations": 361464,
+      "distinct_administrative_observations": 214299,
+      "preserved_repetitions": 147165,
+      "unmapped_territory": 205608
+    },
+    "Gurue": {
+      "observations": 435,
+      "repetitions": 237
+    },
+    "RLS_without_actor_rows": 0,
+    "anonymous_query_status": 401,
+    "public_revision_confirmed": true,
+    "actual_team_UI_journey": "pending authenticated browser conference;accepted QA is not repeated",
+    "unique_company_count": null,
+    "publication": false,
+    "national_coverage": "partial",
+    "investment_conclusion": "hypothesis,not proved demand or viability",
+    "L8": "unchanged,partial"
+  },
+  "application_consumer": {
+    "installed_application_service_read": true,
+    "existing_actor_passes_existing_profile_authorization": true,
+    "application_database_identity": {
+      "database": "teste_investidor",
+      "role": "teste_investidor_app",
+      "port": 5432
+    },
+    "observations": 435,
+    "preserved_repetitions_excluded": 237,
+    "empty_results": "Informação insuficiente nesta base e nestes filtros.",
+    "source_metadata_present": true,
+    "no_new_actor_grant_or_record": true,
+    "read_only": true,
+    "proof_kind": "technical CLI consumer,not authenticated team browser acceptance"
+  },
+  "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": 111,
+        "after_rows": 111,
+        "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": 7,
+        "after_rows": 9,
+        "changes": [
+          {
+            "key_sha256": "5cb21cc6c5f36834d39f2aa929d2272b65358654155858bae027abe4ccdf5c4e",
+            "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": "6fa8f1e07be4cea4d35b9ee67f1e480f35baac9228f33c5161f24e2aac5e33f2",
+            "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_and_catalogue_backup": {
+    "at": "2026-10-28T17:24:41.602671+00:00",
+    "installed_commit": "6d1476936920dc5715d4493b1f8b22a3d51935f4",
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/569a1cd750f3d2a0b87f130e992e73e070bbd1ab-53a57d6f",
+    "installer_CI": [
+      "\u001b[30;42mOK (1 test, 3106 assertions)\u001b[0m",
+      "✓ built in 31.30s",
+      "\u001b[30;42mOK (59 tests, 317 assertions)\u001b[0m",
+      "# tests 1146",
+      "# pass 1146",
+      "# fail 0"
+    ],
+    "accepted_QA_reused": {
+      "tests": 7,
+      "assertions": 62,
+      "Gurue_browser_proof": "accepted earlier;not repeated as a prerequisite"
+    },
+    "delivery_delta_test": {
+      "tests": 1,
+      "assertions": 2,
+      "scope": "repeated source sightings cannot inflate saved comparisons"
+    },
+    "installed_private_catalogue_backup": {
+      "path": "/var/backups/investmoz-proactive-supply-delivery-20261028/catalogue-installed.dump",
+      "bytes": 63461920,
+      "sha256": "18f71d0ad72aae9645a6101c6388c4d7f481e56ef2d41dc64241245314e85d55",
+      "read_grants_and_RLS_in_dump": true
+    },
+    "existing_pipeline_script_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604",
+    "code_branch": "main",
+    "forced_push": false,
+    "automatic_publication": false
+  },
+  "schema_and_access": "two new private tables,forced RLS,one migration registry row;SELECT only to existing application database role;no employee-role assignments changed;ninety earlier migration hashes preserved and one appended to the existing installer contract;installer program unchanged",
+  "accepted_proofs_reused": {
+    "QA_tests": 7,
+    "QA_assertions": 62,
+    "Gurue_saved_reload_dossier_chain": "accepted earlier in isolated QA;not falsely presented as new team acceptance"
+  },
+  "delivery_delta_test": {
+    "tests": 1,
+    "assertions": 2,
+    "reason": "explicit non-inflation requirement;reject a preserved repeated observation as another saved comparison"
+  },
+  "visual_conference": {
+    "status": "pending",
+    "known_blocker": "The browser access host is unavailable",
+    "technical_consumer_is_not_team_UI_acceptance": true,
+    "manual_remaining": "Gurué → consultar oferta → comparar ideia → guardar → recuperar no mesmo dossier,com fontes,datas e incertezas;435 observações,não empresas únicas;listas internas,cobertura parcial e hipótese preservadas.",
+    "blocker_history": [
+      "Windows Computer Use could not determine the current browser URL with enough confidence to enforce policy"
+    ],
+    "mechanism": "Browser access connector host unavailable;opening a tab alone does not restore the connector. No documented host-restart operation is exposed in the available browser control API.",
+    "next_action": "Restabelecer o conector por mecanismo suportado ou receber conferência autenticada da equipa;nenhuma reinstalação ou repetição das provas técnicas aceites."
+  },
+  "preservation": "prior domain rows unchanged;369 persistent files/configuration identical;only intended migration row and new private base added;queue restart and2anonymous delivery sessions reconciled separately;no QA user,organisation,opportunity or dossier copied to active",
+  "publication": false,
+  "L8": "unchanged,partial;no fiscal code or calculation delta",
+  "remote_receipts_root": "/var/backups/investmoz-proactive-supply-delivery-20261028",
+  "local_proofs": "C:\\laragon\\www\\portal-investidor\\outputs\\proactive-supply-delivery-20261028",
+  "restriction_origins": {
+    "private_analysis_no_auto_publication_no_false_market_vacancy_no_duplicate_inflation": "explicit Tempo decisions",
+    "backup_restore_QA_isolation_preservation": "AGENTS.md",
+    "exact_hashes_temporary_index_database_identity_contract": "technical implementation choices;not new organisational approvals"
+  },
+  "documentation_correction": {
+    "date": "2026-10-28",
+    "origin": "explicit Tempo correction",
+    "installed_revision_unchanged": "6d147693",
+    "previous_remote_receipt_preserved_sha256": "2e306482a2dc4aea79acd77239309a3307950eddbbd9ea77db9c7f28c47d2110",
+    "scope": "documentation only;no active write,no reinstall,no repeated technical tests"
+  }
+}
@@ -0,0 +1,115 @@
+{
+  "date": "2026-10-27",
+  "status": "team_UI_delta_demonstrated_consolidated_candidate_not_installed",
+  "branch": "codex/proactive-team-autonomy-qa-20261027",
+  "runtime_commit": "51d536b7ba0d525323200418155459620ec07e41",
+  "previous_candidate": "403c444a3e14e0ed83276ca318ad95083195708f",
+  "accepted_technical_candidate": "1afab4a2a71f182f260e4d2555d79242261a4d2a",
+  "main_checked": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+  "main_ancestor": true,
+  "delta": "InvestmentComplements:authorised private preparation returns no public offers;public complements and access checks preserved",
+  "new_tests": {
+    "count": 2,
+    "assertions": 18,
+    "result": "passed",
+    "scope": "private complement lookup,mixed public/private sources,unauthorised access",
+    "transaction_rollback": true
+  },
+  "proof": {
+    "record_id": 403,
+    "dossier_id": "5bc28554-a2d1-4e60-9181-93ba0ecede59",
+    "source_version": 4,
+    "previous_context_revision": 1,
+    "context_revision": 2,
+    "same_dossier_continued": true,
+    "private_source": true,
+    "need_state": "hypothesis",
+    "document_id": "19abe9ce-4c3f-4d53-b960-7ce0fc00435e",
+    "resource_id": "d2c76068-3856-420c-8d2d-272684e92b70",
+    "response_sha256": "b6cb6a7b7230a75bf5f4d56a7a2c1ac0dec7bb0fae0b85381eda56e53f0977c5",
+    "scan": "clean",
+    "scan_engine": "ClamAV",
+    "download_matches_original": true,
+    "response_reference_recovered_in_analysis_and_dossier": true,
+    "deliberate_title_preserved": true,
+    "old_source_snapshot_preserved": true,
+    "new_UI_workflow": "normal login/MFA;create private draft;upload/recover original;associate response;revise idea;private dossier preview/confirm;edit again;continue same dossier;preview/confirm/reload",
+    "no_service_or_SQL_writes_for_demonstration": true,
+    "read_only_verification": true,
+    "no_actual_team_training_session_claimed": true,
+    "row_preservation": {
+      "opportunities": {
+        "old_rows_unchanged": 54,
+        "new_rows": 1
+      },
+      "desk_cases": {
+        "old_rows_unchanged": 19,
+        "new_rows": 1
+      },
+      "documents": {
+        "old_rows_unchanged": 63,
+        "new_rows": 1
+      },
+      "opportunity_documents": {
+        "old_rows_unchanged": 0,
+        "new_rows": 1
+      },
+      "projects": {
+        "old_rows_unchanged": 19,
+        "new_rows": 0
+      },
+      "geo_locations": {
+        "old_rows_unchanged": 1921,
+        "new_rows": 0
+      },
+      "sectors": {
+        "old_rows_unchanged": 12,
+        "new_rows": 0
+      },
+      "value_chains": {
+        "old_rows_unchanged": 0,
+        "new_rows": 0
+      },
+      "organizations": {
+        "old_rows_unchanged": 3,
+        "new_rows": 0
+      },
+      "audit_events": {
+        "old_rows_unchanged": 399,
+        "new_rows": 10
+      }
+    },
+    "Songo401_and_Gurue402_unchanged": true,
+    "new_masters_or_grants": false,
+    "publication_or_contact_external": false,
+    "accepted_unaffected_suites_reused": true
+  },
+  "accepted_proofs_reused": [
+    "14 API/139 assertions",
+    "7 frontend report tests",
+    "normal login/MFA and create/edit/history",
+    "explicit publication/anonymous access controls",
+    "Wayfinder --with-form",
+    "TypeScript",
+    "isolated QA frontend build"
+  ],
+  "frontend_changed": false,
+  "schema_or_configuration_changed": false,
+  "no_new_roles_or_grants": true,
+  "pilots_not_published_or_modified": [
+    401,
+    402
+  ],
+  "commercial_outreach": false,
+  "human_team_training_claimed": false,
+  "L8_preserved": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
+  "server_operations": false,
+  "installation_conditions": [
+    "fresh capacity/inodes measurement against build and backup requirements",
+    "recheck current main",
+    "fresh backup/restore",
+    "keep active release until new ready",
+    "verify served revision and installed delta only"
+  ],
+  "private_outputs": "outputs/proactive-team-autonomy-20261027/"
+}
@@ -0,0 +1,40 @@
+{
+  "date": "2026-10-27",
+  "status": "exercise_prepared_awaiting_real_team_use",
+  "installed_reference_from_accepted_receipt": "9fda6d6e12832a3cf25e7314f1f895dd430238c5",
+  "installation_receipt": "docs/investmoz/unification/sequential-delivery-installed-20261027.json",
+  "guide": "docs/investmoz/unification/traceability-and-manual.md#27102026--avaliação-de-utilização-pela-equipa-sem-codex",
+  "evaluation_scope": [
+    "prepare a private work analysis using an existing authorised source",
+    "record evidence with source,period,coverage and distinction between fact and hypothesis",
+    "structure a complementary idea with clients/payer,conditions and unknowns",
+    "save and recover through the interface",
+    "preview/confirm and recover in the same dossier",
+    "revise a pending point and recover the new version without duplication"
+  ],
+  "existing_guide_reused": true,
+  "technical_proofs_reused": true,
+  "new_technical_tests": 0,
+  "new_installations": 0,
+  "active_application_writes": 0,
+  "private_pilots_modified": false,
+  "team_messages_sent": 0,
+  "team_execution_observed": false,
+  "participants": [],
+  "observed_results": [],
+  "Codex_executes_team_exercise": false,
+  "existing_authorised_accounts_only": true,
+  "new_permissions_or_roles": false,
+  "not_a_new_approval_gate": true,
+  "results_to_return": [
+    "date and operational profile",
+    "internal analysis/dossier references in authorised channel",
+    "steps achieved and guide/human help used",
+    "step/field and concrete difficulty",
+    "exact message or behaviour and expected result"
+  ],
+  "resume_when": "Real team observations arrive;address only reported usability/access/save-recovery obstacles",
+  "commercial_validation_separate": true,
+  "Songo_and_Gurue": "private;external commercial evidence pending",
+  "L8": "partial;PEC and own credits separate"
+}
@@ -0,0 +1,759 @@
+{
+  "date": "2026-10-27",
+  "status": "installed_and_verified",
+  "served_commit": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+  "previous_commit": "9fda6d6e12832a3cf25e7314f1f895dd430238c5",
+  "remote_backup": "/var/backups/investmoz-sector-navigation-20261027/backup",
+  "remote_receipt": "/var/backups/investmoz-sector-navigation-20261027/installed-receipt.json",
+  "runtime_delta": [
+    {
+      "file": "app/Http/Controllers/PortalServicesController.php",
+      "before_sha256": "512cc1e2a45a62f4164076a77c5b005a507c6f2150c4fbf7f834193b6357e6f8",
+      "after_sha256": "9bf672f584e5012ec5d8b71828c83ea40d6c116619a41f985396d4531d733cdf"
+    },
+    {
+      "file": "resources/js/pages/portal/services.tsx",
+      "before_sha256": "434790ec829e8f6cb012f88da3871746593051eb7fd6034b6e7977eb2bef4e73",
+      "after_sha256": "9621eaec71bbb87157dbe41841ba1c098e2b5603a72bbaa80adf3bceaa14b61c"
+    }
+  ],
+  "source_files_verified": 1000,
+  "qa": {
+    "tests": 3,
+    "assertions": 319,
+    "database": "proactive_investment_20261027_test",
+    "port": 55441,
+    "rollback": true,
+    "routes_types_build": "passed",
+    "browser": "10 unique cards;Agronegocio/Turismo isolated;sector filter,back,reload,guest dossier entry preserved",
+    "screenshot": "unavailable (zero width);AX proof retained"
+  },
+  "installer": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+      "release": "/var/www/investmoz-homologacao/releases/669cb8979b0c372659fc2ad3876aebc919d5df19-6a2f00c6",
+      "previous_release": "/var/www/investmoz-homologacao/releases/9fda6d6e12832a3cf25e7314f1f895dd430238c5-88fc859c",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+      "release": "/var/www/investmoz-homologacao/releases/669cb8979b0c372659fc2ad3876aebc919d5df19-6a2f00c6",
+      "previous_release": "/var/www/investmoz-homologacao/releases/9fda6d6e12832a3cf25e7314f1f895dd430238c5-88fc859c",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "669cb8979b0c372659fc2ad3876aebc919d5df19"
+      ],
+      "finished_at": "2026-10-27T11:53:24.879567+00:00"
+    },
+    "log_file": "1793101792543556387.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 31.42s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1080",
+      "# pass 1080",
+      "# fail 0"
+    ],
+    "log_bytes": 306104
+  },
+  "backup": {
+    "stage": "/var/backups/investmoz-sector-navigation-20261027/backup",
+    "created_at": "2026-10-27T11:44:59Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "9b2437017495fe449cfe0c869da62870bd0fc4bddde596660a37392b8dbdaaba",
+    "files_sha256": "bf268753549312be793605de294105ac6836ff96a16ab740b1a2c929a15a523a",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "sector_navigation_restore_20261027",
+    "port": 55441,
+    "source_dump_sha256": "9b2437017495fe449cfe0c869da62870bd0fc4bddde596660a37392b8dbdaaba",
+    "active_database_writes": 0
+  },
+  "capacity_after_backup": {
+    "at": "2026-10-27T11:48:33.493720+00:00",
+    "baseline": "9fda6d6e12832a3cf25e7314f1f895dd430238c5",
+    "capacity_after_backup_satisfied": true,
+    "volumes": [
+      {
+        "path": "/var/www/investmoz-homologacao/releases",
+        "free_bytes": 94615425024,
+        "free_inodes": 23762622
+      },
+      {
+        "path": "/var/lib/investmoz-deploy",
+        "free_bytes": 94615425024,
+        "free_inodes": 23762622
+      },
+      {
+        "path": "/var/backups",
+        "free_bytes": 94615425024,
+        "free_inodes": 23762622
+      },
+      {
+        "path": "/tmp",
+        "free_bytes": 94615425024,
+        "free_inodes": 23762622
+      },
+      {
+        "path": "/var/lib/docker",
+        "free_bytes": 94615425024,
+        "free_inodes": 23762622
+      }
+    ],
+    "backup_age_seconds": 214.493685,
+    "backup_dump_sha256": "9b2437017495fe449cfe0c869da62870bd0fc4bddde596660a37392b8dbdaaba",
+    "restore_verified": true,
+    "tables_verified": 174,
+    "files_verified": 369,
+    "backup_paths": {
+      "dump": "/var/backups/investmoz-sector-navigation-20261027/backup/database.dump",
+      "files": "/var/backups/investmoz-sector-navigation-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": "2026-10-27T11:55:17.440349+00:00",
+    "installed": "669cb8979b0c372659fc2ad3876aebc919d5df19",
+    "business_tables_unchanged": 172,
+    "total_tables": 174,
+    "operational_tables_to_reconcile": {
+      "cache": {
+        "before": {
+          "rows": 108,
+          "checksum": "0d9184e9b1f30ace1b1da4990b284ed9"
+        },
+        "after": {
+          "rows": 108,
+          "checksum": "6cf70f4b3bfc3a57f18b68080f939a19"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 21,
+          "checksum": "a5144e0ab915427ad1a8dddb70d8beee"
+        },
+        "after": {
+          "rows": 41,
+          "checksum": "261778bcf00473e4d1792749cc5ec6d0"
+        }
+      }
+    },
+    "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/669cb8979b0c372659fc2ad3876aebc919d5df19-6a2f00c6",
+    "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": 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": 21,
+        "after_rows": 41,
+        "changes": [
+          {
+            "key_sha256": "2ad1cb241771733ecdcd4d01332669674850e8c69e092604b4deb80014596094",
+            "kind": "added",
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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": "17b9f88494ab475782d0a1a069bd6c3c6154489201d1335fbae9af15530a7231",
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+            "fields": [
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+              "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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+              "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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+              "payload",
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+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
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+            "kind": "added",
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+              "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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+              "ip_address",
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+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": false,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
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+            ],
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+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
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+          },
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+            "session_lifetime_minutes": 120,
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+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "7e025b942486695c1749702b5ca355089121e35d744dcd03220aa7b1f5b4cb08",
+            "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_delta": {
+    "cards": 10,
+    "index_details_before": true,
+    "index_details_after": false,
+    "sector_pages_unchanged": [
+      "agronegocio",
+      "turismo",
+      "mercado-financeiro/fintech"
+    ],
+    "guide_count_per_selected_sector": {
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+      "turismo": 1,
+      "mercado-financeiro/fintech": 1
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+    "filter": "agronegocio",
+    "manifest_sha256": "e8f9e3d19077576db83e80adf3f34a93ca676553ac1f6c69c3f4e715a4bde76a",
+    "manifest_verified": true,
+    "private_writes": 0
+  },
+  "main_delivery": "normal fast-forward Git push;existing webhook/installer;old release preserved until ready",
+  "private_pilots": "No Songo/Gurue publication;no QA data import",
+  "pec": "7fdb6b42 remains separate QA branch, not installed in this delivery",
+  "external_commit": "88b39b5 intent reproduced locally by explicit user instruction;no binary-equivalence claim",
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+      "sha256": "ebdec6a635347bcec45d45b3ab182b7a10a22d816cef57709b156e4d2a1e4da7"
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+      "sha256": "ebdec6a635347bcec45d45b3ab182b7a10a22d816cef57709b156e4d2a1e4da7"
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+      "sha256": "f6f22631054fa0920a3c897db7bc6e3a00bce5420e4893f08125bd103dc5fb8f"
+    },
+    {
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+      "bytes": 2470,
+      "sha256": "733a94aa83698de4a5f1f1a79c9d3dbdce8d80c69787b549864f7916810777b4"
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+  "remote_receipt_sha256": "cd95142b7f85e40a0f86e0f7d3dca513e7bc208c89aa91b8e3ad213191d8465f"
+}
@@ -0,0 +1,88 @@
+{
+  "date": "2026-10-27",
+  "status": "QA passed; not yet installed",
+  "source_intention": "88b39b527859bd420f2e223a7afea89bea38de54",
+  "reproduced_locally": true,
+  "byte_equivalence_to_external_commit": false,
+  "baseline": "9fda6d6e12832a3cf25e7314f1f895dd430238c5",
+  "branch": "codex/sector-navigation-fix-local-20261027",
+  "runtime_delta": [
+    "app/Http/Controllers/PortalServicesController.php",
+    "resources/js/pages/portal/services.tsx"
+  ],
+  "tests": {
+    "feature_tests": 3,
+    "assertions": 319,
+    "database": "proactive_investment_20261027_test",
+    "port": 55441,
+    "rollback": true,
+    "routes": "passed",
+    "typescript": "passed",
+    "build": "passed"
+  },
+  "browser": {
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+    "separate_sectors": [
+      "agronegocio",
+      "turismo"
+    ],
+    "opportunities_isolated": true,
+    "filter": "agronegocio",
+    "back": true,
+    "reload": true,
+    "fintech_url_preserved": true,
+    "dossier_entry": "sector:3; existing guest authentication, no new dossier created",
+    "screenshots": "capture unavailable: zero width; AX proof retained",
+    "editorial_guides": "not loaded in QA sample; consumers unchanged, destination to check"
+  },
+  "protected_files": [
+    {
+      "file": "resources/js/components/sector-content.tsx",
+      "sha256_LF": "4ee55554f8a88ba7db1ac0dc74259d4e66603979c3873f9ec897437830b8e0ae",
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+  "pec_branch_not_integrated": "7fdb6b42",
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+  "private_pilots_published": false
+}
@@ -0,0 +1,719 @@
+{
+  "date": "2026-10-27T10:51:18.002627+00:00",
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+        "created_at": "2026-10-27T10:25:59Z",
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+  "new_grants": false,
+  "SGF_TEMPO": "untouched",
+  "accepted_business_proofs": "reused;post-install checks limited to deltas;existing installer automated checks retained",
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+    "initial_candidate_activated": false,
+    "active_L8_preserved": true,
+    "reason": "One frontend test depended on ignored local outputs/proactive-investment-20261027/recovered-context.json",
+    "correction": "9fda6d6e12832a3cf25e7314f1f895dd430238c5 changes only the test and a minimal synthetic public API projection;no profile,pilot,credentials or live records",
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+  }
+}
@@ -0,0 +1,79 @@
+{
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+  "status": "authorised_prepared_not_installed_SSH_session_unavailable",
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+      "resources/js/components/simulation-irpc-annual.tsx",
+      "resources/js/lib/irpc-annual-settlement.ts",
+      "resources/js/lib/project-dossier-report.ts",
+      "resources/js/lib/project-dossier.ts"
+    ]
+  },
+  "stage2": {
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+    "L8_is_ancestor": true,
+    "shared_report_conflict": "Both imports and both row providers retained",
+    "L8_other_runtime_files_byte_identical": [
+      "resources/js/components/simulation-form.tsx",
+      "resources/js/components/simulation-irpc-annual.tsx",
+      "resources/js/lib/irpc-annual-settlement.ts",
+      "resources/js/lib/project-dossier-report.ts"
+    ],
+    "proactive_other_runtime_files_byte_identical": true
+  },
+  "local_verification": {
+    "TypeScript": "passed",
+    "isolated_build": "passed",
+    "shared_report_delta": {
+      "scope": "Only shared dossier report merge integration;accepted business-rule suites reused",
+      "annual_rows": 6,
+      "proactive_rows": 10,
+      "annual_report_preserved": true,
+      "private_idea_report_preserved": true,
+      "inputs_unchanged": true,
+      "no_cross_inference": true,
+      "no_QA_data_written_or_published": true
+    },
+    "accepted_suites": "reused,not repeated",
+    "no_database_or_fixture_operations": true
+  },
+  "server": {
+    "SSH_bridge_state": "closed",
+    "key_authentication": "denied with registered host key verified",
+    "fresh_capacity": "not measured in this passage",
+    "fresh_backup": false,
+    "fresh_restore": false,
+    "installation": false,
+    "public_served_revision_read": {
+      "checked_at_UTC": "2026-10-27T10:14:16.489135+00:00",
+      "http_status": 200,
+      "revision": {
+        "commit": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+        "branch": "main",
+        "built_at": "2026-10-26T14:26:51.629481+00:00",
+        "manifest_sha256": "367be71b25b56a83571d610e211ea11beae2af87989d62ef6cc7b9c54eabf580"
+      },
+      "method": "Public revision read only;no SSH,backup or installation executed"
+    }
+  },
+  "main_at_preparation": "f8d57bddf96b4610604a013fcc5bdd703c7dc6d5",
+  "main_push_executed": false,
+  "required_execution_controls": [
+    "Use existing authenticated local SSH session;do not request authorisation again",
+    "Fresh capacity/inodes,backup and restore per existing procedure;keep active release until candidate ready",
+    "Refresh preparation candidate/base/hashes per stage;do not reuse old dated receipts",
+    "Stage1 only,L8;verify actual served revision and onlyL8 delta",
+    "Only after stage1 confirmed,stage2;fresh guards and verify proactive delta and L8 preservation",
+    "Exclude QA fixtures/outputs/test data from deployment inputs;no seed/import;preserve private pilots",
+    "Return actual installed/served hashes and fresh receipt paths;do not label this local preparation as installation"
+  ],
+  "actual_remote_changes": 0
+}
@@ -13,9 +13,12 @@ export type EducationalArticle = {

 export default function EducationalArticleCard({
    article,
+    headingLevel = 3,
 }: {
    article: EducationalArticle;
+    headingLevel?: 3 | 4;
 }) {
+    const Heading = headingLevel === 3 ? 'h3' : 'h4';
    const focus =
        'focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-emerald-800';
    return (
@@ -34,11 +37,11 @@ export default function EducationalArticleCard({
                <p className="text-sm font-medium text-emerald-800">
                    Guia sectorial
                </p>
-                <h3 className="text-2xl leading-tight font-bold">
+                <Heading className="text-2xl leading-tight font-bold">
                    <Link href={article.href} className={focus}>
                        {article.title}
                    </Link>
-                </h3>
+                </Heading>
                {article.summary && (
                    <p className="text-base leading-relaxed text-slate-700">
                        {article.summary}
@@ -0,0 +1,10 @@
+import type {FiscalProofParcel} from '@/lib/fiscal-proof-parcel';
+
+export function FiscalProofParcelFields({value, change, label}: {value: FiscalProofParcel; change: (value: FiscalProofParcel) => void; label: string}) {
+    return <details className="rounded border p-2" open={!!value.parcel || !!value.parcelReference}>
+        <summary>Identificar parcela quando o documento suporta várias parcelas — {label}</summary>
+        <p>Sem identificação específica, o comprovativo existente abrange o documento inteiro. Para distinguir impostos ou parcelas, indique a linha/identificador exacto e o suporte dessa separação. Os montantes comprovado e seleccionado devem corresponder à parcela identificada. A mudança do identificador não comprova uma parcela diferente.</p>
+        <label className="block">Identificador da parcela<input aria-label={label + ' — Parcela documental'} value={value.parcel ?? ''} onChange={e => change({parcel: e.target.value})}/></label>
+        <label className="block">Suporte da separação das parcelas<input aria-label={label + ' — Suporte da parcela'} value={value.parcelReference ?? ''} onChange={e => change({parcelReference: e.target.value})}/></label>
+    </details>;
+}
@@ -17,6 +17,7 @@ export const modalityLabels: Record<string, string> = {
 type Values = Record<string, string | boolean | number[]>;
 const labels: Record<string, string> = {
    q: 'O que procura',
+    perspective: 'Consultar por',
    sector: 'Sector',
    category: 'Modalidade da oportunidade',
    preparation: 'Estado de preparação',
@@ -215,6 +216,7 @@ export default function OpportunitySearchFilters({
                        onChange={(e) => change({ q: e.target.value })}
                    />
                </Field>
+                {select('perspective', [{value:'exists',label:'O que existe'},{value:'needs',label:'Necessidades identificadas'},{value:'ideas',label:'Ideias de investimento'},{value:'opportunities',label:'Oportunidades cadastradas — disponibilidade na ficha'}])}
                {select('sector', choicesFor('sector'))}
                {select('category', choicesFor('category'))}
            </div>
@@ -1,3 +1,4 @@
+import { Link } from '@inertiajs/react';
 import { ArrowRight, Search } from 'lucide-react';
 import { useEffect, useState } from 'react';
 import type { FormEvent } from 'react';
@@ -127,7 +128,6 @@ type PortalHeroProps = {
    query: string;
    setQuery: (value: string) => void;
    onSearch: (event: FormEvent<HTMLFormElement>) => void;
-    onNavigate: (view: 'opportunities') => void;
    stats?: HomeResponse['data']['stats'];
 };

@@ -136,7 +136,6 @@ export default function PortalHero({
    query,
    setQuery,
    onSearch,
-    onNavigate,
    stats,
 }: PortalHeroProps) {
    const [currentSlide, setCurrentSlide] = useState(0);
@@ -261,20 +260,38 @@ export default function PortalHero({
                    </div>
                </form>

-                <div className="mt-6 flex flex-wrap items-center justify-center gap-3">
-                    <button
-                        onClick={() => onNavigate('opportunities')}
-                        className="inline-flex min-h-11 items-center gap-2 rounded-xl bg-white px-5 py-3 text-sm font-semibold text-[#101820] transition-colors hover:bg-slate-100 focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-white"
+                <div className="mt-4 flex flex-wrap items-center justify-center gap-2">
+                    <Link
+                        href="/porque-investir"
+                        className="inline-flex min-h-11 items-center rounded-lg border border-white/50 bg-black/15 px-3 py-1.5 text-sm font-semibold text-white transition-colors hover:bg-white/15 focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-white sm:min-h-9"
                    >
-                        Consultar oportunidades{' '}
+                        Porquê investir em Moçambique?
+                    </Link>
+                    <Link
+                        href="/investimentos/iniciar"
+                        className="inline-flex min-h-11 items-center rounded-lg border border-white/50 bg-black/15 px-3 py-1.5 text-sm font-semibold text-white transition-colors hover:bg-white/15 focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-white sm:min-h-9"
+                    >
+                        Partir de uma ideia
+                    </Link>
+                    <Link
+                        href="/oportunidades"
+                        className="inline-flex min-h-11 items-center gap-1.5 rounded-lg bg-white px-3 py-1.5 text-sm font-semibold text-[#101820] transition-colors hover:bg-slate-100 focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-white sm:min-h-9"
+                    >
+                        Consultar oportunidades
                        <ArrowRight size={16} aria-hidden="true" />
-                    </button>
-                    <a
+                    </Link>
+                    <Link
                        href="/simulador-fiscal"
-                        className="inline-flex min-h-11 items-center rounded-xl border border-white/50 bg-black/15 px-5 py-3 text-sm font-semibold text-white transition-colors hover:bg-white/15 focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-white"
+                        className="inline-flex min-h-11 items-center rounded-lg border border-white/50 bg-black/15 px-3 py-1.5 text-sm font-semibold text-white transition-colors hover:bg-white/15 focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-white sm:min-h-9"
                    >
                        Simulador Fiscal
-                    </a>
+                    </Link>
+                    <Link
+                        href="/sectores"
+                        className="inline-flex min-h-11 items-center rounded-lg border border-white/50 bg-black/15 px-3 py-1.5 text-sm font-semibold text-white transition-colors hover:bg-white/15 focus-visible:outline-2 focus-visible:outline-offset-4 focus-visible:outline-white sm:min-h-9"
+                    >
+                        Sectores de investimento
+                    </Link>
                </div>

                <dl
@@ -0,0 +1,94 @@
+import { createOperationKey } from '@/lib/operation-key';
+import { Field, control, button } from '@/pages/management/shared';
+import {ProactiveSupplyBrowser} from './proactive-supply';
+
+export type ProactiveEvidence = {id:string;observation_id?:string;category:string;purpose:'local'|'methodology';statement:string;interpretation:string;source:string;locator:string;period:string;scope:string;coverage:string;verified_on:string;access:'internal'|'public';document_id:string};
+export type ProactiveAnalysis = {
+    version:1;kind:'exists'|'needs'|'ideas';evidence:ProactiveEvidence[];
+    need:{state:'hypothesis'|'confirmed';problem:string;observed_supply:string;observed_demand:string;type:string;clients:string;evidence_ids:string[];limitations:string;missing:string;confirmation:string};
+    idea:{solution:string;activity:string;chain_id:string;stage:string;coverage:string;mode:string;resources:string;assumptions:string;conditions:string;pending:string;next_action:string};
+    relations:{id:string;kind:string;target_id:string;relation:string;reference:string;evidence_ids:string[]}[];
+    supply_comparisons?:{observation_id:string;relationship:'competition'|'complementarity'|'partner'|'uncertain';rationale:string;limitations:string}[];
+};
+export type ProactiveOptions = {documents?:{id:string;title:string}[];groups:Record<string,string>;references:Record<string,{id:string;name:string}[]>};
+export type ProactivePublic = {version?:number;group:string;state:string;need:string;proposal:string;basis:string;limitations:string;next_action:string;evidence_ids:string[];chain_id?:string|null;stage?:string|null;notice?:string;resources?:string;assumptions?:string;conditions?:string;relation_ids?:string[];relations?:{kind:string;target_id:string;label:string;relationship:string;basis:string}[];evidence?:Partial<ProactiveEvidence>[];internal_comparisons?:{relationship:string;rationale:string;limitations:string;statement?:string;source?:string;locator?:string;period?:string}[]};
+export const proactiveNotice = '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.';
+export const newProactive = ():ProactiveAnalysis => ({version:1,kind:'ideas',evidence:[],need:{state:'hypothesis',problem:'',observed_supply:'',observed_demand:'',type:'',clients:'',evidence_ids:[],limitations:'',missing:'',confirmation:''},idea:{solution:'',activity:'',chain_id:'',stage:'',coverage:'',mode:'',resources:'',assumptions:'',conditions:'',pending:'',next_action:''},relations:[]});
+export const newPublicProactive = ():ProactivePublic => ({group:'ideas',state:'hypothesis',need:'',proposal:'',basis:'',limitations:'',next_action:'',evidence_ids:[],chain_id:'',stage:'',resources:'',assumptions:'',conditions:'',relation_ids:[]});
+
+export function ProactiveInvestmentEditor({value,onChange,options,history=[],territoryId,recordId}:{value?:ProactiveAnalysis;onChange:(value:ProactiveAnalysis)=>void;options?:ProactiveOptions;history?:{version:number;at:string;state:string;problem:string;confirmation:string}[];territoryId?:string;recordId?:number}){
+    if(!value)return <section className="rounded border p-4"><h2 className="font-semibold">Análise territorial e preparação de ideias</h2><p>Comece pelo território e sector existentes, mesmo sem oportunidade publicada, promotor, montante ou coordenadas. O rascunho e a publicação são independentes.</p><button type="button" className={button} onClick={()=>onChange(newProactive())}>Preparar análise e ideia</button></section>;
+    const patch=(p:Partial<ProactiveAnalysis>)=>onChange({...value,...p});
+    const removeEvidence=(id:string)=>{const proof=value.evidence.find(e=>e.id===id);patch({evidence:value.evidence.filter(e=>e.id!==id),need:{...value.need,evidence_ids:value.need.evidence_ids.filter(x=>x!==id)},relations:value.relations.map(r=>({...r,evidence_ids:r.evidence_ids.filter(x=>x!==id)})),...(proof?.observation_id?{supply_comparisons:(value.supply_comparisons??[]).filter(c=>c.observation_id!==proof.observation_id)}:{})});};
+    const text=(label:string,v:string,change:(v:string)=>void)=><Field label={label}><textarea className={control} aria-label={label} value={v??''} onChange={e=>change(e.target.value)}/></Field>;
+    const select=(label:string,v:string,choices:Record<string,string>,change:(v:string)=>void)=><Field label={label}><select className={control} aria-label={label} value={v??''} onChange={e=>change(e.target.value)}><option value="">Por determinar</option>{Object.entries(choices).map(([key,label])=><option key={key} value={key}>{label}</option>)}</select></Field>;
+    const evidenceChoice=(selected:string[],change:(v:string[])=>void)=><fieldset><legend>Evidências que fundamentam esta entrada</legend>{value.evidence.map((e,i)=><label key={e.id} className="block"><input type="checkbox" checked={selected.includes(e.id)} onChange={event=>change(event.target.checked?[...selected,e.id]:selected.filter(id=>id!==e.id))}/> Evidência {i+1}: {e.statement||'Por descrever'} ({e.access==='public'?'Pública autorizada':'Interna'})</label>)}</fieldset>;
+    return <section className="space-y-4 rounded border p-4" aria-label="Análise territorial e ideia">
+        <h2 className="text-xl font-semibold">Território e sector → evidências → necessidade → ideia</h2><details><summary>Como fundamentar esta análise</summary><p>Inventarie actividades, recursos, infra-estruturas e serviços de apoio. Confronte oferta observada com procura documentada e identifique os clientes ou beneficiários. Registe o período, cobertura e limitações de cada observação. Use referências internacionais para orientar as perguntas; a confirmação do caso depende de evidência local.</p></details><p>Reutiliza o sector e a localização principal escolhidos nesta ficha. Guarde pelo botão de rascunho existente. Nenhum montante, promotor ou ponto exacto é exigido.</p><p>{proactiveNotice}</p>
+        {select('Tipo de conteúdo em preparação',value.kind,{exists:'O que existe',needs:'Necessidade identificada',ideas:'Ideia de investimento'},v=>patch({kind:v as ProactiveAnalysis['kind']}))}
+        <ProactiveSupplyBrowser value={value} onChange={onChange} territoryId={territoryId} recordId={recordId}/>
+        <fieldset className="space-y-3 rounded border p-3"><legend>Evidências e proveniência</legend><p>Registe factos e interpretações em campos separados. Listas de empresas, hotéis, restaurantes, contactos e documentos internos permanecem internos; não são copiados para a divulgação.</p>
+            {value.evidence.map((e,i)=>{const change=(p:Partial<ProactiveEvidence>)=>patch({evidence:value.evidence.map(x=>x.id===e.id?{...x,...p}:x)});if(e.observation_id)return <fieldset key={e.id} className="space-y-2 rounded border p-3"><legend>Evidência interna da oferta {i+1}</legend><p>{e.statement}</p><p>Fonte: {e.source} · {e.locator}</p><p>Período: {e.period} · Abrangência: {e.scope}</p><p>{e.coverage}</p><p>A proveniência é recuperada do original. A data indica consulta documental, sem confirmação de actividade actual.</p>{text(`Interpretação ou hipótese ${i+1}`,e.interpretation,v=>change({interpretation:v}))}<button type="button" onClick={()=>removeEvidence(e.id)}>Retirar evidência {i+1} e a sua comparação deste rascunho</button></fieldset>;return <fieldset key={e.id} className="space-y-2 rounded border p-3"><legend>Evidência {i+1}</legend>
+                {select(`Finalidade da evidência ${i+1}`,e.purpose??'',{local:'Evidência local do caso',methodology:'Referência metodológica — não prova procura local'},v=>change({purpose:v as 'local'|'methodology'}))}
+                {select(`Categoria da evidência ${i+1}`,e.category,{activity:'Actividade',resource:'Recurso',infrastructure:'Infra-estrutura',supply:'Oferta',demand:'Procura'},v=>change({category:v}))}
+                {([['statement','Facto documentado'],['interpretation','Interpretação ou hipótese'],['source','Fonte e exemplar'],['locator','Localizador ou trecho'],['period','Período da evidência'],['scope','Abrangência'],['coverage','Cobertura e limitações']]as const).map(([key,label])=><div key={key}>{text(`${label} ${i+1}`,e[key],v=>change({[key]:v}))}</div>)}
+                <Field label={`Verificação ${i+1}`}><input aria-label={`Verificação ${i+1}`} className={control} type="date" value={e.verified_on??''} onChange={event=>change({verified_on:event.target.value})}/></Field>
+                <Field label={`Documento existente associado ${i+1}`}><select aria-label={`Documento existente associado ${i+1}`} className={control} value={e.document_id??''} onChange={event=>change({document_id:event.target.value})}><option value="">Sem documento associado — indicar fonte e localizador</option>{options?.documents?.map(d=><option key={d.id} value={d.id}>{d.title}</option>)}</select></Field>
+                {select(`Divulgação da evidência ${i+1}`,e.access,{internal:'Interna — análise privada',public:'Pública — origem e divulgação autorizadas'},v=>change({access:v as ProactiveEvidence['access']}))}
+                <button type="button" className="underline" onClick={()=>patch({evidence:value.evidence.filter(x=>x.id!==e.id),need:{...value.need,evidence_ids:value.need.evidence_ids.filter(id=>id!==e.id)},relations:value.relations.map(r=>({...r,evidence_ids:r.evidence_ids.filter(id=>id!==e.id)}))})}>Retirar evidência {i+1} deste rascunho</button>
+            </fieldset>;})}
+            <button type="button" className={button} onClick={()=>patch({evidence:[...value.evidence,{id:createOperationKey(),category:'activity',purpose:'local',statement:'',interpretation:'',source:'',locator:'',period:'',scope:'',coverage:'',verified_on:'',access:'internal',document_id:''}]})}>Acrescentar evidência</button>
+        </fieldset>
+        {value.kind!=='exists'&&<fieldset className="space-y-3 rounded border p-3"><legend>Necessidade ou lacuna</legend>
+            {select('Estado da necessidade',value.need.state,{hypothesis:'Hipótese analítica',confirmed:'Necessidade confirmada — fundamento documentado'},v=>patch({need:{...value.need,state:v as 'hypothesis'|'confirmed'}}))}
+            {select('Tipo de lacuna',value.need.type,{quantity:'Quantidade',quality:'Qualidade',logistics:'Logística',processing:'Transformação',coordination:'Coordenação',support:'Serviços de apoio'},v=>patch({need:{...value.need,type:v}}))}
+            {([['problem','Problema identificado'],['observed_supply','Oferta observada'],['observed_demand','Procura observada'],['clients','Potenciais clientes ou beneficiários'],['limitations','Limitações da necessidade'],['missing','Informação por confirmar'],['confirmation','Fundamentação do estado da necessidade']]as const).map(([key,label])=><div key={key}>{text(label,value.need[key],v=>patch({need:{...value.need,[key]:v}}))}</div>)}
+            {evidenceChoice(value.need.evidence_ids,v=>patch({need:{...value.need,evidence_ids:v}}))}
+        </fieldset>}
+        {value.kind==='ideas'&&<fieldset className="space-y-3 rounded border p-3"><legend>Ideia em preparação</legend>
+            {([['solution','Solução proposta'],['activity','Actividade proposta'],['stage','Etapa da cadeia de valor'],['coverage','Localização ou abrangência da ideia'],['resources','Recursos documentados'],['assumptions','Pressupostos explícitos'],['conditions','Condições da ideia'],['pending','Pendências da ideia'],['next_action','Próxima acção']]as const).map(([key,label])=><div key={key}>{text(label,value.idea[key],v=>patch({idea:{...value.idea,[key]:v}}))}</div>)}
+            {select('Cadeia de valor existente',value.idea.chain_id,Object.fromEntries((options?.references.chain??[]).map(c=>[c.id,c.name])),v=>patch({idea:{...value.idea,chain_id:v}}))}
+            {select('Possibilidade de investimento',value.idea.mode,{create:'Criar actividade',expand:'Expandir actividade',associate:'Associar actividades existentes'},v=>patch({idea:{...value.idea,mode:v}}))}
+        </fieldset>}
+        {value.kind!=='ideas'&&<p>Os campos anteriores da ideia são conservados. Escolha “Ideia de investimento” quando pretender preparar uma solução.</p>}
+        <fieldset className="space-y-3 rounded border p-3"><legend>Relações com estruturas existentes</legend>
+            {value.relations.map((r,i)=>{const change=(p:Partial<typeof r>)=>patch({relations:value.relations.map(x=>x.id===r.id?{...x,...p}:x)});return <fieldset key={r.id} className="rounded border p-3"><legend>Relação {i+1}</legend>
+                {select(`Tipo de referência ${i+1}`,r.kind,{project:'Projecto âncora',cluster:'Cluster',corridor:'Corredor',park:'Parque',chain:'Cadeia de valor'},v=>change({kind:v,target_id:''}))}
+                {select(`Referência existente ${i+1}`,r.target_id,Object.fromEntries((options?.references[r.kind]??[]).map(c=>[c.id,c.name])),v=>change({target_id:v}))}
+                {select(`Fundamento da relação ${i+1}`,r.relation,{documented:'Documentada',hypothesis:'Hipótese de relação',proximity:'Proximidade, sem compromisso'},v=>change({relation:v}))}
+                {text(`Fonte da relação ${i+1}`,r.reference,v=>change({reference:v}))}{evidenceChoice(r.evidence_ids,v=>change({evidence_ids:v}))}
+                <button type="button" className="underline" onClick={()=>patch({relations:value.relations.filter(x=>x.id!==r.id)})}>Retirar relação {i+1}</button>
+            </fieldset>;})}
+            <button type="button" className={button} onClick={()=>patch({relations:[...value.relations,{id:createOperationKey(),kind:'project',target_id:'',relation:'hypothesis',reference:'',evidence_ids:[]}]})}>Relacionar referência existente</button>
+        </fieldset>
+        {!!history.length&&<details><summary>Histórico do fundamento da necessidade</summary>{history.map(h=><p key={h.version}>Versão {h.version} · {h.at} · {h.state==='confirmed'?'Necessidade confirmada':'Hipótese'}: {h.problem} — {h.confirmation||'Fundamentação por completar'}</p>)}</details>}
+        <p>Não calcula mercado, investimento ou rentabilidade. Informação em falta permanece por determinar. Uma nova edição não altera os históricos nem publica a análise.</p>
+    </section>;
+}
+
+export function ProactiveSummary({value}:{value?:ProactivePublic|null}){
+    if(!value)return null;
+    return <section className="space-y-2 rounded border p-4" aria-label="Origem proactiva do investimento"><h2 className="text-xl font-semibold">{value.group==='ideas'?'Ideia em preparação':value.group==='needs'?'Necessidade identificada':'O que existe'}</h2><p>{value.group==='exists'?'Registo documental; consultar abrangência, cobertura e limitações das fontes.':value.state==='confirmed'?'Necessidade confirmada no âmbito documentado':'Hipótese analítica; conclusão económica por confirmar'}</p>{([['need','Necessidade'],['proposal','Proposta'],['basis','Fundamento'],['limitations','Limitações'],['next_action','Próximo passo'],['stage','Etapa da cadeia'],['resources','Recursos'],['assumptions','Pressupostos'],['conditions','Condições']]as const).map(([key,label])=>value[key]?<p key={key}><strong>{label}:</strong> {value[key]}</p>:null)}{value.internal_comparisons?.map((c,i)=><div key={i} className="rounded border p-3"><strong>Comparação interna da oferta {i+1} · {({competition:'Possível concorrência',complementarity:'Possível complementaridade',partner:'Possível parceiro, sem compromisso',uncertain:'Relação por determinar'} as Record<string,string>)[c.relationship]}</strong><p>{c.statement}</p><p>Fonte: {c.source} · {c.locator} · {c.period}</p><p>{c.rationale}</p><p>Incertezas: {c.limitations}</p></div>)}{value.relations?.map(r=><p key={r.kind+r.target_id}>Relação seleccionada: {r.label} · {r.relationship==='documented'?'Documentada':r.relationship==='proximity'?'Proximidade, sem pertença':'Hipótese de relação'}. Fundamento: {r.basis}. Não confirma contrato, acesso ou participação.</p>)}{value.evidence?.map((e,i)=><p key={e.id??i}>Evidência pública: {e.statement}; fonte: {e.source}; localizador: {e.locator}; período: {e.period}; abrangência: {e.scope}; cobertura: {e.coverage}; verificação: {e.verified_on}.</p>)}<p>{value.notice??proactiveNotice}</p><p>Sem disponibilidade de participação, viabilidade comercial ou benefício fiscal presumidos.</p></section>;
+}
+
+export function ProactivePublicationFields({value,onChange,evidence,relations=[],options,reviewed,onReview}:{value:ProactivePublic;onChange:(v:ProactivePublic)=>void;evidence:ProactiveEvidence[];relations?:{id:string;label:string;relationship:string}[];options?:ProactiveOptions;reviewed:boolean;onReview:(v:boolean)=>void}){
+    const text=(key:'need'|'proposal'|'basis'|'limitations'|'next_action'|'stage'|'resources'|'assumptions'|'conditions',label:string)=><Field label={label}><textarea aria-label={label} className={control} value={value[key]??''} onChange={e=>{onChange({...value,[key]:e.target.value});onReview(false);}}/></Field>;
+    return <fieldset className="space-y-3 rounded border p-4"><legend>Síntese proactiva expressamente pública</legend><p>Redija uma síntese independente. Nenhum facto, interpretação, contacto ou fonte interna é copiado automaticamente. A síntese também não pode revelar informação privada indirectamente.</p>
+        <Field label="Grupo público"><select className={control} aria-label="Grupo público" value={value.group} onChange={e=>onChange({...value,group:e.target.value})}>{Object.entries(options?.groups??{exists:'O que existe',needs:'Necessidades identificadas',ideas:'Ideias de investimento'}).map(([k,v])=><option key={k} value={k}>{v}</option>)}</select></Field>
+        {value.group!=='exists'&&<Field label="Estado público da necessidade"><select className={control} aria-label="Estado público da necessidade" value={value.state} onChange={e=>onChange({...value,state:e.target.value})}><option value="hypothesis">Hipótese analítica</option><option value="confirmed">Necessidade confirmada com fundamento público</option></select></Field>}
+        {value.group!=='exists'&&text('need','Necessidade pública')}{value.group==='ideas'&&text('proposal','Proposta pública')}{text('basis','Fundamento público')}{text('limitations','Limitações públicas da ideia')}{text('next_action','Próximo passo público')}{text('stage','Etapa pública da cadeia')}{text('resources','Recursos públicos documentados')}{text('assumptions','Pressupostos públicos')}{text('conditions','Condições públicas')}
+        <Field label="Cadeia de valor pública"><select className={control} aria-label="Cadeia de valor pública" value={value.chain_id??''} onChange={e=>onChange({...value,chain_id:e.target.value})}><option value="">Por determinar</option>{options?.references.chain?.map(c=><option key={c.id} value={c.id}>{c.name}</option>)}</select></Field>
+        <fieldset><legend>Relações públicas seleccionadas</legend>{relations.map(r=><label key={r.id} className="block"><input type="checkbox" checked={(value.relation_ids??[]).includes(r.id)} onChange={event=>onChange({...value,relation_ids:event.target.checked?[...(value.relation_ids??[]),r.id]:(value.relation_ids??[]).filter(id=>id!==r.id)})}/> {r.label} · {r.relationship}</label>)}</fieldset><fieldset><legend>Evidências públicas a divulgar</legend>{evidence.map(e=><label key={e.id} className="block"><input type="checkbox" checked={value.evidence_ids.includes(e.id)} onChange={event=>onChange({...value,evidence_ids:event.target.checked?[...value.evidence_ids,e.id]:value.evidence_ids.filter(id=>id!==e.id)})}/> {e.statement||'Evidência pública por descrever'}</label>)}</fieldset>
+        <label className="block"><input type="checkbox" checked={reviewed} onChange={e=>onReview(e.target.checked)}/> Confirmei a divulgação deste texto e das evidências públicas seleccionadas, sem exposição directa ou indirecta de informação privada.</label>
+    </fieldset>;
+}
+
+export function proactiveView(raw:unknown):ProactivePublic|null{
+    if(!raw||typeof raw!=='object')return null;
+    const p=raw as Partial<ProactivePublic&ProactiveAnalysis>;
+    if(p.version!==1)return null;
+    if(typeof p.group==='string'&&typeof p.need==='string')return p as ProactivePublic;
+    const a=raw as ProactiveAnalysis;
+    if(!a.need||typeof a.need.problem!=='string'||!a.idea)return null;
+    return {version:1,group:a.kind,state:a.need.state,need:a.kind==='exists'?'':a.need.problem,proposal:a.kind==='ideas'?a.idea.solution:'',basis:a.need.confirmation||'Fundamento por completar',limitations:[a.need.limitations,a.need.missing,a.idea.assumptions,a.idea.conditions,a.idea.pending].filter(Boolean).join('; '),next_action:a.idea.next_action,evidence_ids:a.need.evidence_ids,chain_id:a.idea.chain_id,stage:a.kind==='ideas'?a.idea.stage:'',notice:'Origem privada autorizada deste dossier. '+proactiveNotice,internal_comparisons:(a.supply_comparisons??[]).map(c=>{const e=a.evidence.find(e=>e.observation_id===c.observation_id);return {...c,statement:e?.statement,source:e?.source,locator:e?.locator,period:e?.period};})};
+}
@@ -0,0 +1,47 @@
+import {useEffect,useState} from 'react';
+import {button,control,Field} from '@/pages/management/shared';
+import {createOperationKey} from '@/lib/operation-key';
+import type {ProactiveAnalysis} from './proactive-investment';
+
+type Observation={id:string;name:string;province:string;district:string;territory_id:string;cae:string;activity:string;sector:string;source_date:string;sheet:string;row_number:number;source_hash:string;source_name:string;source_period:string;identity_conflict:boolean};
+type Result={installed:boolean;rows:Observation[];total:number|null;duplicate_sightings?:number;page?:number;per_page?:number;sectors?:string[];territory_coverage?:{unmapped:number;province_only:number};limitations:string;status:string};
+export function ProactiveSupplyBrowser({value,onChange,territoryId,recordId}:{value:ProactiveAnalysis;onChange:(v:ProactiveAnalysis)=>void;territoryId?:string;recordId?:number}){
+    const [activity,setActivity]=useState('');const [sector,setSector]=useState('');
+    const [result,setResult]=useState<Result|null>(null);const [busy,setBusy]=useState(false);const [error,setError]=useState('');
+    const [query,setQuery]=useState<{territory:string;activity:string;sector:string;page:number}|null>(null);
+    useEffect(()=>{setResult(null);setQuery(null);setSector('');setError('');setBusy(false);},[territoryId]);
+    useEffect(()=>{
+        if(!query)return;const controller=new AbortController();setBusy(true);setError('');
+        const p=new URLSearchParams({territory_id:query.territory,activity:query.activity,sector:query.sector,page:String(query.page)});if(recordId)p.set('record_id',String(recordId));
+        fetch('/minhas-oportunidades/oferta-interna?'+p,{headers:{Accept:'application/json'},credentials:'same-origin',signal:controller.signal})
+            .then(async r=>{if(!r.ok)throw new Error(r.status===403?'Consulta interna fora do âmbito de acesso desta sessão.':'Não foi possível consultar a base interna. A oferta permanece por determinar.');return r.json() as Promise<Result>;})
+            .then(setResult).catch(e=>{if(e.name!=='AbortError'){setResult(null);setError(e.message);}}).finally(()=>{if(!controller.signal.aborted)setBusy(false);});
+        return ()=>controller.abort();
+    },[query,recordId]);
+    const selected=value.supply_comparisons??[];
+    const compare=(row:Observation)=>{
+        if(selected.some(c=>c.observation_id===row.id))return;
+        const proof=value.evidence.find(e=>e.observation_id===row.id);
+        onChange({...value,supply_comparisons:[...selected,{observation_id:row.id,relationship:'uncertain',rationale:'',limitations:'Actividade actual, capacidade, procura e disponibilidade para parceria por confirmar.'}],evidence:proof?value.evidence:[...value.evidence,{
+            id:createOperationKey(),observation_id:row.id,category:'supply',purpose:'local',access:'internal',document_id:'',
+            statement:`Registo administrativo: ${row.name}; CAE ${row.cae}; ${row.activity||'actividade por classificar'}; ${row.district}, ${row.province}. Não confirma actividade actual.`,
+            interpretation:'',source:`${row.source_name}; SHA256 ${row.source_hash}`,locator:`${row.sheet}!linha ${row.row_number}`,
+            period:`${row.source_date}; ${row.source_period}`,scope:`${row.district}, ${row.province}`,
+            coverage:result?.limitations??'Cobertura incompleta; situação actual por confirmar.',verified_on:new Date().toISOString().slice(0,10),
+        }]});
+    };
+    return <fieldset className="space-y-3 rounded border p-3"><legend>Consultar oferta existente — base interna</legend>
+        <p>Consulta a localização escolhida nesta ficha e os seus territórios subordinados. Os filtros por sector e actividade CAE não limitam a análise ao sector da ideia: podem existir concorrentes, complementos e parceiros noutros sectores. Nenhuma empresa é publicada.</p>
+        <Field label="Sector da oferta (classificação CAE)"><select className={control} aria-label="Sector da oferta (classificação CAE)" value={sector} onChange={e=>setSector(e.target.value)}><option value="">Todos os sectores registados</option>{result?.sectors?.map(s=><option key={s}>{s}</option>)}</select></Field>
+        <Field label="Actividade ou código CAE da oferta"><input className={control} aria-label="Actividade ou código CAE da oferta" value={activity} onChange={e=>setActivity(e.target.value)}/></Field>
+        <button type="button" className={button} disabled={!territoryId||busy} onClick={()=>setQuery({territory:territoryId!,activity,sector,page:1})}>{busy?'A consultar…':'Consultar oferta da localização'}</button>
+        {!territoryId&&<p>Escolha a localização para consultar. Sem localização, a oferta permanece por determinar.</p>}
+        {error&&<p role="alert">{error}</p>}
+        {result&&<><p role="status">{result.status}</p><p>{result.limitations}</p>{result.territory_coverage&&<p>Cobertura territorial da base nacional: {result.territory_coverage.unmapped} observações sem correspondência territorial única; {result.territory_coverage.province_only} apenas com província. Estas últimas não comprovam oferta num distrito específico.</p>}{result.total!==null&&<p>{result.total} observações distintas; {result.duplicate_sightings??0} repetições dos mesmos campos administrativos conservadas na origem. Não é uma contagem de empresas únicas.</p>}
+            {result.rows.map(row=><article key={row.id} className="rounded border p-3"><h3 className="font-semibold">{row.name}</h3><p>{row.district}, {row.province} · {row.sector||'Sector por classificar'} · CAE {row.cae||'não indicado'} · {row.activity||'Actividade por classificar'}</p><p>Fonte: {row.source_name} · {row.sheet}, linha {row.row_number} · {row.source_date} · {row.source_period}</p><details><summary>Rastreabilidade do exemplar</summary><p>SHA256: {row.source_hash}</p><p>Observação: {row.id}</p></details>{row.identity_conflict&&<p>Identificador partilhado por denominações divergentes; identidade por conferir. Os registos não foram fundidos.</p>}<button type="button" className={button} disabled={busy||selected.some(c=>c.observation_id===row.id)||selected.length>=40||value.evidence.length>=60} onClick={()=>compare(row)}>Comparar com a ideia</button></article>)}
+            {query&&<div className="flex gap-3"><button type="button" disabled={busy||query.page<=1} onClick={()=>setQuery({...query,page:query.page-1})}>Página anterior</button><span>Página {result.page??1}</span><button type="button" disabled={busy||query.page*25>=(result.total??0)} onClick={()=>setQuery({...query,page:query.page+1})}>Página seguinte</button></div>}
+        </>}
+        {selected.map((c,i)=>{const proof=value.evidence.find(e=>e.observation_id===c.observation_id);const patch=(p:Partial<typeof c>)=>onChange({...value,supply_comparisons:selected.map(x=>x.observation_id===c.observation_id?{...x,...p}:x)});return <fieldset className="space-y-2 rounded border p-3" key={c.observation_id}><legend>Comparação {i+1}</legend><p>{proof?.statement??'Evidência retirada: volte a associar a observação antes de guardar.'}</p><p>{proof?.source} · {proof?.locator}</p><p>Ideia em preparação: {value.idea.solution||'Descreva a ideia no campo existente abaixo.'}</p><Field label={`Relação com a ideia ${i+1}`}><select className={control} value={c.relationship} onChange={e=>patch({relationship:e.target.value as typeof c.relationship})}><option value="uncertain">Relação por determinar</option><option value="competition">Possível concorrência</option><option value="complementarity">Possível complementaridade</option><option value="partner">Possível parceiro — sem compromisso</option></select></Field><Field label={`Fundamento da comparação ${i+1}`}><textarea className={control} value={c.rationale} onChange={e=>patch({rationale:e.target.value})}/></Field><Field label={`Incertezas da comparação ${i+1}`}><textarea className={control} value={c.limitations} onChange={e=>patch({limitations:e.target.value})}/></Field><button type="button" onClick={()=>onChange({...value,supply_comparisons:selected.filter(x=>x.observation_id!==c.observation_id)})}>Retirar comparação {i+1}</button></fieldset>;})}
+        {!!selected.length&&<p>Use estas comparações para fundamentar a necessidade abaixo e seleccione as evidências correspondentes. A fonte administrativa não confirma procura nem insuficiência de oferta. Guarde no rascunho existente; a continuidade para o dossier conserva o percurso já entregue.</p>}
+    </fieldset>;
+}
@@ -0,0 +1,112 @@
+import { Link } from '@inertiajs/react';
+import SectorEntry, { type SectorEntryData } from '@/components/sector-entry';
+
+export type SectorDetailData = {
+    sector: {
+        id: number;
+        name: string;
+        slug: string;
+        description: string | null;
+        short_description: string | null;
+    };
+    sectorEntry?: SectorEntryData | null;
+    opportunities?: {
+        title: string;
+        slug: string;
+        province: string | null;
+        summary: string | null;
+    }[];
+};
+const button =
+    'inline-block rounded-lg bg-emerald-800 px-5 py-3 font-semibold text-white disabled:opacity-50';
+export default function SectorContent({
+    sector,
+    sectorEntry,
+    opportunities,
+    headingLevel = 2,
+}: SectorDetailData & { headingLevel?: 2 | 3 }) {
+    const Heading = headingLevel === 2 ? 'h2' : 'h3';
+    return (
+        <div className="space-y-5">
+            <p className="whitespace-pre-line">
+                {sector.description ||
+                    sector.short_description ||
+                    'Descrição sectorial em preparação.'}
+            </p>
+            {!sectorEntry && (
+                <Link
+                    className={button}
+                    href={'/investimentos/iniciar?source=sector:' + sector.id}
+                >
+                    Iniciar ou continuar uma ideia neste sector
+                </Link>
+            )}
+            {sectorEntry && (
+                <SectorEntry
+                    headingLevel={headingLevel}
+                    data={{
+                        ...sectorEntry,
+                        start_href: sectorEntry.start_href
+                            ? '/investimentos/iniciar?source=sector:' +
+                              sector.id
+                            : null,
+                    }}
+                />
+            )}
+            <Heading className="text-xl font-bold">
+                Oportunidades no sector
+            </Heading>
+            {opportunities?.map((o) => (
+                <article key={o.slug} className="rounded border bg-white p-5">
+                    <Link
+                        className="text-lg font-bold underline"
+                        href={`/oportunidades/${o.slug}`}
+                    >
+                        {o.title}
+                    </Link>
+                    <p>{o.province}</p>
+                    <p>{o.summary}</p>
+                    <ul aria-label="Localizações associadas">
+                        {sectorEntry?.locations
+                            .filter(
+                                (l) => l.href === `/oportunidades/${o.slug}`,
+                            )
+                            .filter(
+                                (l, i, rows) =>
+                                    rows.findIndex(
+                                        (other) =>
+                                            JSON.stringify(other.location) ===
+                                            JSON.stringify(l.location),
+                                    ) === i,
+                            )
+                            .map((l, i) => (
+                                <li key={i}>
+                                    {typeof l.location.name === 'string'
+                                        ? l.location.name
+                                        : 'Consultar localização e fonte na oportunidade'}
+                                </li>
+                            ))}
+                    </ul>
+                </article>
+            ))}
+            {!opportunities?.length && (
+                <p>Sem oportunidades publicadas neste sector.</p>
+            )}
+            <Link
+                className={button}
+                href={`/oportunidades?sector=${sector.slug}`}
+            >
+                Pesquisar todas as oportunidades do sector
+            </Link>
+            <p>
+                <Link href="/como-investir" className="underline">
+                    Preparar o investimento
+                </Link>{' '}
+                ·{' '}
+                <Link href="/apoio" className="underline">
+                    Pedir apoio sectorial
+                </Link>
+            </p>
+        </div>
+    );
+}
@@ -24,7 +24,14 @@ export type SectorEntryData = {
    specialization_href: string | null;
    content_notice: string | null;
 };
-export default function SectorEntry({ data }: { data: SectorEntryData }) {
+export default function SectorEntry({
+    data,
+    headingLevel = 2,
+}: {
+    data: SectorEntryData;
+    headingLevel?: 2 | 3;
+}) {
+    const Heading = headingLevel === 2 ? 'h2' : 'h3';
    return (
        <section
            className="space-y-5"
@@ -64,7 +71,9 @@ export default function SectorEntry({ data }: { data: SectorEntryData }) {
                perfil e a modalidade já autorizados; se ainda não tem perfil,
                pode preparar a ideia e pedir o perfil de promotor.
            </p>
-            <h2 className="text-xl font-bold">Descubra onde investir</h2>
+            <Heading className="text-xl font-bold">
+                Descubra onde investir
+            </Heading>
            {data.content_notice && <p>{data.content_notice}</p>}
            {!data.articles.length && (
                <p>
@@ -74,7 +83,11 @@ export default function SectorEntry({ data }: { data: SectorEntryData }) {
            )}
            <div className="grid gap-4 md:grid-cols-2">
                {data.articles.map((a) => (
-                    <EducationalArticleCard key={a.href} article={a} />
+                    <EducationalArticleCard
+                        key={a.href}
+                        article={a}
+                        headingLevel={headingLevel === 2 ? 3 : 4}
+                    />
                ))}
            </div>
            {data.specialization_href && (
@@ -87,9 +100,9 @@ export default function SectorEntry({ data }: { data: SectorEntryData }) {
                    dependências.
                </p>
            )}
-            <h2 className="text-xl font-bold">
+            <Heading className="text-xl font-bold">
                Projetos âncora, clusters e território
-            </h2>
+            </Heading>
            {data.relations.length ? (
                <ul>
                    {data.relations.map((r) => (
@@ -1,3 +1,4 @@
+import {SimulationIrpcAnnual} from '@/components/simulation-irpc-annual';
 import {SimulationIrpcNormal} from '@/components/simulation-irpc-normal';
 import {SimulationIrpcWithholdings} from '@/components/simulation-irpc-withholdings';
 import {SimulationIspcResiduals} from '@/components/simulation-ispc-residuals';
@@ -3513,6 +3514,7 @@ export function SimulationForm() {
                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcResiduals draft={draft} onChange={change} />}
                {(current.id === 'financial' || current.id === 'tax') && <SimulationIrpcWithholdings draft={draft} onChange={change} />}
                {(current.id === 'financial' || current.id === 'tax') && <SimulationIrpcNormal draft={draft} onChange={change} />}
+                {(current.id === 'financial' || current.id === 'tax') && <SimulationIrpcAnnual draft={draft} onChange={change} />}
                {(current.id === 'financial' || current.id === 'tax') && <SimulationMonthlyIva draft={draft} busy={isCalculating} onCalculate={runSimulation} onChange={change} />}
                {current.id === 'financial' &&
                    (draft.detail_level === 'advanced' ||
@@ -0,0 +1,30 @@
+import {SimulationIrpcEconomic} from './simulation-irpc-economic';
+import {FiscalProofParcelFields} from './fiscal-proof-parcel';
+import {SimulationIrpcCarry} from './simulation-irpc-carry';
+import {SimulationIrpcInternational} from './simulation-irpc-international';
+import {SimulationIrpcPec} from './simulation-irpc-pec';
+import {useState} from 'react';
+import {annualBook,newAnnualBook,saveAnnualBook,reuseAnnualAssessment,annualAssessment,annualWithholdingOptions,reuseAnnualWithholding,newAnnualPpc,recordAnnual,annualReportRows,annualHtml,annualSource,type AnnualBook,type AnnualPpc} from '@/lib/irpc-annual-settlement';
+
+type Props={draft:Record<string,unknown>;onChange:(field:string,value:string)=>void};
+export function SimulationIrpcAnnual({draft,onChange}:Props){
+ const[error,setError]=useState('');if(draft.fiscal_component!=='irpc')return null;
+ try{
+ const b=annualBook(draft),save=(next:AnnualBook)=>{try{onChange('modelo_a_snapshot',saveAnnualBook(draft,next));setError('');}catch(e){setError(String(e));}};
+ if(!b)return<section aria-label="IRPC — L8 fecho anual" className="rounded border p-4"><h4>L8 — da colecta ao saldo anual simulado</h4><p>Reutiliza a colecta válida, retenções efectivamente sofridas por conta e PPC comprovados do próprio sujeito/exercício. PEC comprovado pode ser detalhado no próprio exercício; créditos com regras próprias permanecem separados.</p><button type="button" onClick={()=>{try{save(reuseAnnualAssessment(draft,newAnnualBook()));}catch(e){setError(String(e));}}}>Preparar saldo anual L8</button>{error&&<p role="alert">{error}</p>}</section>;
+ const patch=(p:Partial<AnnualBook>)=>save({...b,...p}),a=annualAssessment(draft),options=annualWithholdingOptions(draft);
+ const field=(key:'subjectNuit'|'year'|'reference'|'assessmentReference',label:string)=><label className="block">{label}<input aria-label={label} value={b[key]} onChange={e=>patch({[key]:e.target.value})}/></label>;
+ const group=(key:'withholdings'|'ppc',label:string)=><><label className="block">Estado — {label}<select aria-label={'Estado L8 — '+label} value={b[key].state} onChange={e=>patch({[key]:{...b[key],state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="known">Valores conhecidos — seleccionar comprovativos</option><option value="absent">Ausência declarada com suporte</option></select></label><label className="block">Suporte — {label}<input aria-label={'Suporte L8 — '+label} value={b[key].reference} onChange={e=>patch({[key]:{...b[key],reference:e.target.value}})}/></label></>;
+ return<section aria-label="IRPC — L8 fecho anual" className="space-y-3 rounded border p-4"><h4>L8 — colecta, abatimentos e saldo anual simulado</h4><p>A colecta acima é anterior aos abatimentos. Este saldo tem cálculo e histórico próprios; retenção entregue pela empresa por pagamento a terceiros não é retenção sofrida. O resultado continua simulado, sem submissão, pagamento ou reembolso automático.</p><p>{annualSource(b)}</p>{error&&<p role="alert">{error}</p>}
+ {field('subjectNuit','NUIT do sujeito do fecho L8')}{field('year','Exercício do fecho L8')}{field('reference','Suporte do fecho da entidade e exercício L8')}
+ <p>Colecta disponível:{a.colecta?a.colecta.numerator+'/'+a.colecta.denominator+' MZN':'Indeterminada'};origem:{a.kind==='special'?'L7 qualificado':'L6 normal'};NUIT:{a.subjectNuit||'Por identificar'};exercício:{a.year||'Por identificar'}.</p><button type="button" onClick={()=>{try{save(reuseAnnualAssessment(draft,b));}catch(e){setError(String(e));}}}>Reutilizar colecta corrente L6/L7</button>{field('assessmentReference','Suporte da colecta reutilizada L8')}
+ <fieldset className="space-y-2 rounded border p-3"><legend>Retenções efectivamente sofridas por conta</legend>{group('withholdings','Retenções sofridas')}
+ {options.length===0?<p>Não há afectações de comprovativosL5 neste contexto. Reutilize e reconcilie a retenção recebida emL5 ou declare ausência com suporte.</p>:options.map(o=><div key={o.rowId+'|'+o.paymentId} className="rounded border p-2"><p>{o.document||'Prova por identificar'};emitente:{o.issuer};data:{o.date};parcelaL5:{o.amount}MZN;{o.reason||'Retenção recebida/efectiva por conta reconciliada emL5.'}</p><button type="button" disabled={!o.ready||b.withholdings.rows.some(r=>r.rowId===o.rowId&&r.paymentId===o.paymentId)} onClick={()=>{try{save(reuseAnnualWithholding(draft,b,o.rowId,o.paymentId,crypto.randomUUID()));}catch(e){setError(String(e));}}}>Seleccionar prova L5 {o.document||o.paymentId}</button></div>)}
+ {b.withholdings.rows.map((r,index)=>{const change=(p:Partial<typeof r>)=>patch({withholdings:{...b.withholdings,rows:b.withholdings.rows.map(x=>x.id===r.id?{...x,...p}:x)}});return<fieldset key={r.id} className="rounded border p-2"><legend>Retenção seleccionada {index+1}</legend><p>Rendimento:{r.rowId};prova:{r.paymentId};NUIT:{r.subjectNuit};exercício:{r.year}. Fonte conservada. Se mudou, retire esta selecção e seleccione a prova actual. O histórico mantém-se.</p><label className="block">Parcela a abater<input aria-label={'Parcela da retenção L8 '+(index+1)} value={r.amount} onChange={e=>change({amount:e.target.value})}/></label><label className="block">O próprio sujeito é beneficiário e o rendimento está incluído na base deste exercício<select aria-label={'Rendimento incluído L8 '+(index+1)} value={r.incomeIncluded} onChange={e=>change({incomeIncluded:e.target.value as ''|'yes'|'no'})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — crédito não aplicável neste fecho</option></select></label><label className="block">Suporte da titularidade e inclusão<input aria-label={'Suporte da retenção L8 '+(index+1)} value={r.reference} onChange={e=>change({reference:e.target.value})}/></label><FiscalProofParcelFields value={r} change={change} label={"Retenção L8 "+(index+1)}/><button type="button" onClick={()=>patch({withholdings:{...b.withholdings,rows:b.withholdings.rows.filter(x=>x.id!==r.id)}})}>Retirar selecção L8 da retenção {index+1}</button></fieldset>;})}</fieldset>
+ <fieldset className="space-y-2 rounded border p-3"><legend>PPC efectivamente pagos</legend>{group('ppc','PPC efectuados')}<p>Regista comprovativos de pagamentos por conta; não calcula automaticamente a obrigação PPC nem usa pagamentos previstos no plano.</p><button type="button" onClick={()=>patch({ppc:{...b.ppc,rows:[...b.ppc.rows,{...newAnnualPpc(crypto.randomUUID()),subjectNuit:b.subjectNuit,year:b.year}]}})}>Registar comprovativo PPC</button>
+ {b.ppc.rows.map((r,index)=>{const change=(p:Partial<AnnualPpc>)=>patch({ppc:{...b.ppc,rows:b.ppc.rows.map(x=>x.id===r.id?{...x,...p}:x)}});return<fieldset key={r.id} className="rounded border p-2"><legend>PPC {index+1}</legend>{([['document','Comprovativo'],['issuer','Emitente'],['date','Data (AAAA-MM-DD)'],['subjectNuit','NUIT beneficiário'],['year','Exercício do comprovativo'],['currency','Moeda do comprovativo'],['proofAmount','Montante comprovado'],['amount','Parcela a abater'],['reference','Suporte do pagamento e afectação']]as const).map(([key,label])=><label key={key} className="block">{label}<input aria-label={'PPC L8 '+(index+1)+' — '+label} value={r[key]} onChange={e=>change({[key]:e.target.value})}/></label>)}<label className="block">Pagamento efectivamente comprovado<select aria-label={'PPC L8 '+(index+1)+' — Efectivo'} value={r.effective} onChange={e=>change({effective:e.target.value as ''|'yes'|'no'})}><option value="">Informação em falta</option><option value="yes">Sim — comprovativo reconciliado</option><option value="no">Não — apenas previsão/outro estado</option></select></label><FiscalProofParcelFields value={r} change={change} label={"PPC L8 "+(index+1)}/><button type="button" onClick={()=>patch({ppc:{...b.ppc,rows:b.ppc.rows.filter(x=>x.id!==r.id)}})}>Retirar PPC {index+1}</button></fieldset>;})}</fieldset>
+ <SimulationIrpcEconomic book={b} save={save} residentConfirmed={a.current&&a.book.scope==='resident_general'&&b.subjectNuit===a.subjectNuit&&b.year===a.year&&b.assessmentKey===a.key}/><SimulationIrpcInternational book={b} save={save}/><SimulationIrpcPec book={b} save={save}/><SimulationIrpcCarry book={b} save={save}/>{([...(b.pecPayments?[]:[['pec','PEC']as const]),...(b.internationalCredits?[]:[['credits','Créditos com regras próprias']as const])]).map(([key,label])=><fieldset key={key} className="rounded border p-3"><legend>{label} — tratamento separado</legend><label className="block">Estado — {label}<select aria-label={'Estado L8 — '+label} value={b[key].state} onChange={e=>patch({[key]:{...b[key],state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="absent">Ausência declarada com suporte</option><option value="known">Valor conhecido — positivo exige regra própria</option></select></label>{(b[key].state==='known'||b[key].amount)&&<label className="block">Montante declarado<input aria-label={'Montante L8 — '+label} value={b[key].amount} onChange={e=>patch({[key]:{...b[key],amount:e.target.value}})}/></label>}<label className="block">Suporte<input aria-label={'Suporte L8 — '+label} value={b[key].reference} onChange={e=>patch({[key]:{...b[key],reference:e.target.value}})}/></label></fieldset>)}
+ <button type="button" onClick={()=>{try{save(recordAnnual(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar saldo anual L8</button><button type="button" onClick={()=>{try{const html=annualHtml(draft),url=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),link=document.createElement('a');link.href=url;link.download='IRPC-L8-saldo-simulado.html';link.click();URL.revokeObjectURL(url);setError('');}catch(e){setError(String(e));}}}>Exportar saldo anual L8</button>
+ {annualReportRows(draft).map((r,n)=><p key={n}>{r[1]} — {r[2]} — {r[3]}</p>)}</section>;
+ }catch(e){return<p role="alert">PreparaçãoL8 não recuperável:{String(e)}. Originais e históricos conservados.</p>;}
+}
@@ -0,0 +1,53 @@
+import {prepareCreditCarry, type AnnualBook} from '@/lib/irpc-annual-settlement';
+import {carrySource, newCarryLot, newCarryUse, type CarryLot, type CreditCarry} from '@/lib/irpc-credit-carry';
+import CountrySelect, {type Country} from '@/components/country-select';
+import {countryIsoCodes} from '@/lib/country-iso-codes';
+
+const pt = new Intl.DisplayNames(['pt'], {type: 'region'});
+const en = new Intl.DisplayNames(['en'], {type: 'region'});
+const countries: Country[] = countryIsoCodes.filter(code => code !== 'MZ').map(code => ({code, name: pt.of(code) ?? code, name_en: en.of(code) ?? code})).sort((a, b) => a.name.localeCompare(b.name, 'pt'));
+
+export function SimulationIrpcCarry({book, save}: {book: AnnualBook; save: (book: AnnualBook) => void}) {
+    const c = book.creditCarry;
+    if (!c) return <fieldset className="rounded border p-3"><legend>Saldos de exercícios anteriores</legend><p>Se dispõe de remanescentes documentados de crédito internacional ou PEC, prepare a origem e as utilizações efectivas. Os resultados anteriores ficam conservados.</p><button type="button" onClick={() => save(prepareCreditCarry(book))}>Preparar saldos anteriores</button></fieldset>;
+    const update = (value: CreditCarry) => save({...book, creditCarry: value});
+    const lotChange = (r: CarryLot) => update({...c, lots: c.lots.map(x => x.id === r.id ? r : x)});
+    return <fieldset className="space-y-3 rounded border p-3"><legend>Crédito internacional e PEC — exercícios anteriores</legend>
+        <p>{carrySource}</p>
+        <label className="block">Inventário de saldos anteriores<select aria-label="Estado dos saldos anteriores L8" value={c.state} onChange={e => update({...c, state: e.target.value as CreditCarry['state']})}><option value="">Informação em falta</option><option value="known">Saldos conhecidos</option><option value="absent">Ausência documentada</option></select></label>
+        <label className="block">Suporte do inventário<input aria-label="Suporte dos saldos anteriores L8" value={c.reference} onChange={e => update({...c, reference: e.target.value})}/></label>
+        {(c.state === 'known' || c.lots.length > 0) && <>
+            <p>Consolide uma origem por natureza, país e exercício. Transcreva o montante elegível apurado e o deduzido na origem, com o suporte da regra desse exercício. Imposto estrangeiro acima dos limites de elegibilidade não é remanescente por insuficiência de colecta. Só se aplica aqui o prazo ordinário a exercícios anuais; situações transitórias ou especiais exigem correspondência própria.</p>
+            <button type="button" onClick={() => update({...c, lots: [...c.lots, {...newCarryLot(crypto.randomUUID()), subjectNuit: book.subjectNuit}]})}>Registar origem de saldo anterior</button>
+        </>}
+        {c.lots.map((r, i) => {
+            const patch = (v: Partial<CarryLot>) => lotChange({...r, ...v});
+            const prefix = 'Saldo anterior ' + (i + 1) + ' — ';
+            return <fieldset key={r.id} className="space-y-2 rounded border p-3"><legend>Origem {i + 1}</legend>
+                <label className="block">Natureza<select aria-label={prefix + 'Natureza'} value={r.kind} onChange={e => patch({kind: e.target.value as CarryLot['kind']})}><option value="">Por identificar</option><option value="international">Crédito por dupla tributação internacional</option><option value="pec">PEC efectivamente pago</option></select></label>
+                {(r.kind === 'international' || r.country) && <CountrySelect countries={countries} label={prefix + 'País estrangeiro'} value={r.country} onChange={country => patch({country})} allowLegacyValue/>}
+                {r.kind === 'pec' && <p>O PEC não tem país estrangeiro. A escolha da natureza conserva os valores introduzidos; reconcilie qualquer país anterior.</p>}
+                {([['subjectNuit', 'NUIT titular'], ['year', 'Exercício de origem'], ['currency', 'Moeda comprovada'], ['originDocument', 'Declaração/apuramento de origem'], ['originReference', 'Suporte da origem e insuficiência de colecta'], ['ruleReference', 'Regra e período aplicáveis na origem'], ['eligible', 'Montante elegível na origem — MZN'], ['originDeducted', 'Deduzido na origem — MZN'], ['selected', 'Parcela escolhida para este fecho — MZN']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={prefix + label} value={r[key]} onChange={e => patch({[key]: e.target.value})}/></label>)}
+                <label className="block">Exercício de origem anual ordinário<select aria-label={prefix + 'Período ordinário'} value={r.ordinary} onChange={e => patch({ordinary: e.target.value as CarryLot['ordinary']})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — regra específica por corresponder</option></select></label>
+                <label className="block">Remanescente por insuficiência de colecta<select aria-label={prefix + 'Insuficiência de colecta'} value={r.insufficient} onChange={e => patch({insufficient: e.target.value as CarryLot['insufficient']})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — não é saldo elegível neste percurso</option></select></label>
+                <label className="block">Utilizações efectivas posteriores à origem<select aria-label={prefix + 'Estado dos usos'} value={r.usesState} onChange={e => patch({usesState: e.target.value as CarryLot['usesState']})}><option value="">Informação em falta</option><option value="known">Utilizações conhecidas</option><option value="absent">Ausência documentada</option></select></label>
+                <label className="block">Suporte do inventário de utilizações<input aria-label={prefix + 'Suporte dos usos'} value={r.usesReference} onChange={e => patch({usesReference: e.target.value})}/></label>
+                <p>Inclua utilizações efectivas já ocorridas neste exercício antes desta parcela. Não registe simulações históricas como utilizações fiscais. Crédito internacional admite fracção exacta n/d; não é aplicado arredondamento fiscal.</p>
+                {r.usesState === 'known' && <button type="button" onClick={() => patch({uses: [...r.uses, newCarryUse(crypto.randomUUID())]})}>Registar utilização efectiva da origem {i + 1}</button>}
+                {r.uses.map((u, j) => <fieldset key={u.id} className="rounded border p-2"><legend>Utilização {i + 1}.{j + 1}</legend>
+                    {([['year', 'Exercício'], ['amount', 'Montante MZN'], ['document', 'Documento de utilização'], ['reference', 'Suporte']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={prefix + 'Uso ' + (j + 1) + ' — ' + label} value={u[key]} onChange={e => patch({uses: r.uses.map(x => x.id === u.id ? {...x, [key]: e.target.value} : x)})}/></label>)}
+                    <button type="button" onClick={() => patch({uses: r.uses.filter(x => x.id !== u.id)})}>Retirar utilização {i + 1}.{j + 1}</button>
+                </fieldset>)}
+                <button type="button" onClick={() => update({...c, lots: c.lots.filter(x => x.id !== r.id)})}>Retirar origem {i + 1}</button>
+            </fieldset>;
+        })}
+        {(c.state === 'known' || c.currentInternational || c.currentPec || c.allocationReference) && <fieldset className="space-y-2 rounded border p-3"><legend>Escolha das parcelas entre exercícios</legend>
+            <p>Escolha quanto deduzir dos créditos correntes e de cada origem anterior. Os créditos internacionais precedem o PEC; a soma fica limitada à colecta. Não se presume prioridade entre exercícios e nenhuma parcela é reduzida automaticamente. Valores não escolhidos ficam identificados, sem criação de transporte oficial.</p>
+            <label className="block">Crédito internacional corrente a deduzir — MZN<input aria-label="Parcela corrente internacional L8" value={c.currentInternational} onChange={e => update({...c, currentInternational: e.target.value})}/></label>
+            <label className="block">PEC corrente a deduzir — MZN<input aria-label="Parcela corrente PEC L8" value={c.currentPec} onChange={e => update({...c, currentPec: e.target.value})}/></label>
+            <label className="block">Suporte da escolha e seus impactos<input aria-label="Suporte da afectação entre exercícios L8" value={c.allocationReference} onChange={e => update({...c, allocationReference: e.target.value})}/></label>
+            <button type="button" onClick={() => update({...c, assessmentKey: book.assessmentKey})}>Confirmar afectação à colecta seleccionada</button>
+            <p>{c.assessmentKey && c.assessmentKey === book.assessmentKey ? 'Escolha vinculada à colecta seleccionada; o cálculo verifica disponibilidade e limites.' : 'Falta confirmar a escolha na colecta seleccionada. Valores conservados.'}</p>
+        </fieldset>}
+    </fieldset>;
+}
@@ -0,0 +1,43 @@
+import {useState} from 'react';
+import {costRules,newNormalCosts,newCostRow,reusableCreditBalance,type CostRow,type NormalCostsInput} from '@/lib/irpc-normal-costs';
+import {normalFinancialSource,type NormalBook} from '@/lib/irpc-normal';
+import {fiscalMoney} from '@/lib/irpc-normal-schedules';
+import {addFractions,subtractFractions,fractionPresentation} from '@/lib/fiscal-rational';
+import {type ProfitTopic} from '@/lib/irpc-normal-profit';
+type Field=[string,string,'money'|'text'|'choice'|'method'|'source'];
+const fields:Record<string,Field[]>={
+ allowance:[['billed','Parcela facturada a clientes','money'],['taxedNotBilled','Parcela tributada emIRPS e não facturada a clientes','money']],
+ advertising:[['campaign','Campanha de lançamento com horizonte superior a um ano','choice']],
+ vehicle:[['passenger','Viatura ligeira de passageiros','choice'],['publicOrRental','Afecta a serviço público de transportes ou aluguer na actividade normal','choice']],
+ fuel:[['supportedNormal','Parcela com activo/locação e consumo normal comprovados','money'],['passenger','Viatura ligeira de passageiros','choice'],['publicOrRental','Afecta a serviço público de transportes ou aluguer na actividade normal','choice']],
+ rental:[['nonAcceptedQuota','Parcela documentada da quota não aceite (36h)','money'],['quotaReference','Documento e regra da quota não aceite','text'],['passenger','Aplicação36(4) — ligeira de passageiros','choice'],['publicOrRental','Afecta a serviço público de transportes ou aluguer na actividade normal','choice']],
+ stock:[['balanceKey','Identificação única do inventário/objecto','text'],['lossObserved','Perda de valor efectivamente observada','choice'],['observedLoss','Perda total observada documentada','money'],['previous','Provisão fiscal anterior que subsiste','money']],
+ litigation:[['balanceKey','Identificação única do processo/objecto','text'],['caseOngoing','Processo judicial em curso','choice'],['chargeDeductible','Obrigação daria lugar a custo fiscal dedutível','choice'],['obligation','Obrigação coberta documentada','money'],['previous','Provisão fiscal anterior que subsiste','money']],
+ provision_reversal:[['balanceKey','Identificação única da provisão/objecto','text'],['previous','Parcela antes fiscalmente deduzida','money'],['eventEnded','Evento não subsiste ou utilização para fim diferente','choice'],['inResult','Reversão já incluída em proveitos do resultado actual','choice']],
+ taxed_reversal:[['balanceKey','Identificação única da provisão/objecto','text'],['previous','Parcela antes tributada e não deduzida','money'],['eventEnded','Evento não subsiste ou utilização para fim diferente','choice'],['inResult','Reversão já incluída em proveitos do resultado actual','choice']],
+ prior_cost:[['originalYear','Exercício de origem','text'],['unknownAtClose','Imprevisível ou manifestamente desconhecido no encerramento anterior','choice'],['closingEvidence','Suporte do conhecimento no encerramento anterior','text']],
+ prior_income:[['originalYear','Exercício de origem','text'],['unknownAtClose','Imprevisível ou manifestamente desconhecido no encerramento anterior','choice'],['closingEvidence','Suporte do conhecimento no encerramento anterior','text']],
+ work:[['projectKey','Identificação única da obra','text'],['method','Critério fiscal da obra','method'],['price','Preço contratual estabelecido','money'],['totalCost','Custo total estimado para concluir','money'],['incurred','Custos efectivamente incorporados acumulados','money'],['priorRevenue','Proveitos fiscais reconhecidos em exercícios anteriores','money'],['priorCost','Custos fiscais reconhecidos em exercícios anteriores','money'],['costSource','Linha de custos da obra no resultado actual','source'],['bookCost','Parcela de custos da obra já contabilizada no exercício','money'],['partialBilling','Facturação parcial com grau de acabamento correspondente','choice'],['ownFractionalDelivery','Obra por conta própria vendida e entregue fraccionadamente','choice'],['consistentMethod','Critério uniforme para obras idênticas e mantido até ao final','choice'],['publicReception','Recepção provisória de obra pública','choice'],['deferredReceipt','Receita antecipada19(5) proposta — zero conhecido se não aplicada','money']],
+};
+export function SimulationIrpcCosts({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
+ const[review,setReview]=useState(false),[error,setError]=useState(''),i=book.costs,source=normalFinancialSource(draft);
+ if(!i)return<button type="button" onClick={()=>save({...book,costs:newNormalCosts()})}>Iniciar custos com limites, provisões e periodização</button>;
+ const patch=(p:Partial<NormalCostsInput>)=>{setReview(false);save({...book,costs:{...i,...p}});};
+ const row=(id:string,p:Partial<CostRow>)=>patch({rows:i.rows.map(r=>r.id===id?{...r,...p}:r)});
+ const fact=(r:CostRow,k:string,v:string)=>row(r.id,{facts:{...r.facts,[k]:v}});
+ const summaries=()=>{const groups=new Map<ProfitTopic,string[]>();for(const r of book.schedules?.rows??[]){if(!r.rule)continue;const k=({tax_own:'expenseCorrections',tax_other:'expenseCorrections',undocumented:'expenseCorrections',capital_in:'positivePatrimonial',patrimonial_gain:'positivePatrimonial',capital_out:'negativePatrimonial',patrimonial_cost:'negativePatrimonial',future_cost:'timing',future_income:'timing',current_cost:'timing',current_income:'timing'}as Record<string,ProfitTopic>)[r.rule];groups.set(k,[...(groups.get(k)??[]),r.amount]);}for(const r of i.rows)if(r.rule){const k=costRules[r.rule][1];groups.set(k,[...(groups.get(k)??[]),r.amount]);}return[...groups].map(([key,values])=>({key,amount:fractionPresentation(addFractions(values.map(fiscalMoney))).decimal}));};
+ const reuse=(r:CostRow)=>{try{const code=r.sourceCode,l=source?.accountingLines.find(l=>l.code===code);if(!l)throw Error('Seleccione uma origem.');const claims=[...book.rows,...(book.schedules?.rows??[]),...i.rows.filter(q=>q.id!==r.id),...i.rows.filter(q=>q.rule==='work').map(q=>({sourceCode:q.facts.costSource,amount:q.facts.bookCost}))].filter(q=>q.sourceCode===code);const available=subtractFractions(fiscalMoney(l.total),addFractions(claims.map(q=>fiscalMoney(q.amount))));if(BigInt(available.numerator)<=0n)throw Error('Não há parcela livre conhecida nesta origem.');row(r.id,{amount:fractionPresentation(available).decimal});setError('');}catch(e){setError(String(e));}};
+ return<fieldset aria-label="Custos com limites provisões periodização" className="space-y-3 rounded border p-3"><legend>Custos com limites, provisões e periodização — exercício2026</legend>
+ <p>Reutiliza o resultado e as linhas já declaradas. Identifique só a parcela de cada categoria e os parâmetros em falta. Os limites anuais de publicidade e créditos são partilhados por todas as parcelas; os saldos de provisões não são consumidos. A divergência M20/M22 não bloqueia estes cálculos. Benefícios/casos especiaisL7 e saldo anualL8 mantêm os seus âmbitos.</p>{error&&<p role="alert">{error}</p>}
+ <button type="button" onClick={()=>patch({rows:[...i.rows,newCostRow(crypto.randomUUID())]})}>Acrescentar custo, provisão ou periodização</button>
+ {i.rows.some(r=>r.rule==='advertising')&&<fieldset><legend>Publicidade — limite único anual</legend><p>Volume de vendas da origem: {source?.accountingLines.find(l=>l.code==='revenue')?.total??'Em falta'} MZN. O limite não se repete por factura.</p><label>Correspondência às vendas normais do exercício<select aria-label="Vendas normais para publicidade" value={i.salesOrdinary} onChange={e=>patch({salesOrdinary:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Toda a receita da origem corresponde a vendas/serviços normais</option></select></label><label className="block">Suporte do volume de vendas e completude da publicidade<input value={i.advertisingReference} onChange={e=>patch({advertisingReference:e.target.value})}/></label><p>Campanhas de lançamento com efeito superior a um ano exigem36-A e articulação própria; permanecem discriminadas, sem dedução ordinária presumida.</p></fieldset>}
+ {i.rows.some(r=>r.rule==='credit')&&<fieldset><legend>Créditos — limites anual e acumulado</legend><label>Regime da provisão de créditos<select aria-label="Regime da provisão de créditos" value={i.creditRegime} onChange={e=>patch({creditRegime:e.target.value as NormalCostsInput['creditRegime']})}><option value="">Por identificar</option><option value="ordinary">Ordinário — fora de supervisão financeira/seguradora</option><option value="regulated">Provisão sujeita a supervisão — correspondência própria</option></select></label><label className="block">Créditos da actividade normal existentes no fim do exercício<input value={i.creditBase} onChange={e=>patch({creditBase:e.target.value})}/></label>{reusableCreditBalance(source)&&<button type="button" onClick={()=>patch({creditBase:fractionPresentation(reusableCreditBalance(source)!).decimal})}>Reutilizar saldo financeiro de créditos: {fractionPresentation(reusableCreditBalance(source)!).decimal} MZN — conferir âmbito</button>}<label className="block">Provisão fiscal anterior que subsiste no termo do exercício<input value={i.creditPrevious} onChange={e=>patch({creditPrevious:e.target.value})}/></label><label className="block">Suporte do saldo de créditos e provisão anterior<input value={i.creditReference} onChange={e=>patch({creditReference:e.target.value})}/></label><p>1,5% anual e6% acumulado; saldo anterior em falta não significa zero. Não aplica regras bancárias/seguradoras nem percentagens de antiguidade presumidas.</p></fieldset>}
+ {i.rows.map((r,n)=>{const income=['provision_reversal','taxed_reversal','prior_income','work'].includes(r.rule),omitted=r.rule==='provision_reversal'&&r.facts.inResult==='no';return<fieldset key={r.id} className="rounded border p-3"><legend>Parcela {n+1} — {r.document||'Por identificar'}</legend><label>Categoria<select aria-label={'Categoria custo '+(n+1)} value={r.rule} onChange={e=>row(r.id,{rule:e.target.value as CostRow['rule']})}><option value="">Por identificar</option>{Object.entries(costRules).map(([k,v])=><option key={k} value={k}>{v[0]} — {v[2]}</option>)}</select></label>
+ {(['document','line','amount','reference']as const).map(k=><label key={k} className="block">{({document:'Documento ou mapa discriminado',line:'Linha distinta',amount:r.rule==='work'?'Proveitos da obra já contabilizados no exercício — zero se conhecido':'Parcela contabilística MZN',reference:'Suporte da classificação, condições e período'})[k]}<input aria-label={'Custo '+(n+1)+' '+k} value={r[k]} onChange={e=>row(r.id,{[k]:e.target.value})}/></label>)}
+ {!omitted&&<><label>Origem contabilística<select aria-label={'Origem custo '+(n+1)} value={r.sourceCode} onChange={e=>row(r.id,{sourceCode:e.target.value})}><option value="">Por corresponder</option>{source?.accountingLines.filter(l=>l.accountingEffect===(income?'income':'expense')).map(l=><option key={l.code} value={l.code}>{l.origin}: {l.total} MZN</option>)}</select></label><button type="button" onClick={()=>reuse(r)}>Reutilizar parcela livre da origem {n+1}</button></>}
+ {(fields[r.rule]??[]).filter(([k])=>!(k==='publicOrRental'&&r.facts.passenger!=='yes')&&!(k==='publicReception'&&r.facts.method!=='closing')&&!(r.rule==='stock'&&r.facts.lossObserved==='no'&&['observedLoss','previous'].includes(k))&&!(r.rule==='litigation'&&r.facts.caseOngoing==='no'&&['obligation','previous','chargeDeductible'].includes(k))).map(([k,label,type])=><label key={k} className="block">{label}{type==='choice'?<select aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — documentado</option></select>:type==='method'?<select aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}><option value="">Por identificar</option><option value="percentage">Percentagem de acabamento</option><option value="closing">Encerramento da obra</option></select>:type==='source'?<select aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}><option value="">Por corresponder/zero fora de linha</option>{source?.accountingLines.filter(l=>l.accountingEffect==='expense').map(l=><option key={l.code} value={l.code}>{l.origin}: {l.total} MZN</option>)}</select>:<input aria-label={'Custo '+(n+1)+' '+k} value={r.facts[k]??''} onChange={e=>fact(r,k,e.target.value)}/>}</label>)}
+ <label>Condições ordinárias e inclusão na origem demonstradas<select aria-label={'Condições custo '+(n+1)} value={r.conditions} onChange={e=>row(r.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Sim, nos documentos identificados</option></select></label><button type="button" onClick={()=>patch({rows:i.rows.filter(q=>q.id!==r.id)})}>Retirar parcela {n+1} das entradas actuais</button></fieldset>;})}
+ {book.profit&&<><button type="button" onClick={()=>{try{summaries();setReview(true);setError('');}catch(e){setError(String(e));}}}>Conferir correspondência dos temas com os mapas</button>{review&&<div><p>Reveja as somas brutas antes de aplicar; não alteram os factos, o resultado financeiro ou os históricos.</p>{summaries().map(t=><p key={t.key}>{({expenseCorrections:'Correcções aos custos',incomeCorrections:'Correcções aos proveitos',positivePatrimonial:'Variações positivas',negativePatrimonial:'Variações negativas',timing:'Periodização',special:'Casos especiais'})[t.key]}: actual {book.profit!.topics[t.key].amount||book.profit!.topics[t.key].state||'Em falta'} → mapas {t.amount} MZN</p>)}<button type="button" onClick={()=>{const topics=structuredClone(book.profit!.topics);for(const t of summaries())topics[t.key]={state:'known',amount:t.amount,reference:'Correspondência aritmética aos documentos/linhas dos mapas de ajustamentos e custos do exercício.'};save({...book,profit:{...book.profit!,topics}});setReview(false);}}>Aplicar correspondências conferidas dos mapas</button></div>}</>}
+ <p>Ao calcular e guardar, os novos resultados entram numa versão própria; o resultado anterior permanece no histórico. Informação em falta impede apenas os totais que dependem dessa parcela.</p>
+ </fieldset>;
+}
@@ -0,0 +1,36 @@
+import {useState}from'react';
+import{depreciationCatalog,newNormalDepreciation,newDepreciationAsset,reuseNormalAssets,type DepreciationAsset}from'@/lib/irpc-normal-depreciation';
+import{normalFinancialSource,type NormalBook}from'@/lib/irpc-normal';
+import{fiscalMoney}from'@/lib/irpc-normal-schedules';import{addFractions,subtractFractions,fractionPresentation}from'@/lib/fiscal-rational';
+export function SimulationIrpcDepreciation({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
+ const[error,setError]=useState(''),input=book.depreciation,source=normalFinancialSource(draft);
+ if(!input)return<div><button type="button" onClick={()=>save({...book,depreciation:newNormalDepreciation()})}>Iniciar amortizações — tabelas, métodos e quotas anteriores</button>{!!book.schedules?.assets.length&&<button type="button" onClick={()=>save({...book,depreciation:{...reuseNormalAssets(book.schedules!.assets),completenessReference:book.schedules!.assetsReference}})}>Reutilizar activos e valores do mapa inicial</button>}</div>;
+ const patch=(id:string,p:Partial<DepreciationAsset>)=>save({...book,depreciation:{...input,assets:input.assets.map(a=>a.id===id?{...a,...p}:a)}});
+ const field=(a:DepreciationAsset,n:number,k:keyof DepreciationAsset,label:string)=><label key={k}className="block">{label}<input aria-label={'Activo '+n+' '+k}value={a[k]}onChange={e=>patch(a.id,{[k]:e.target.value})}/></label>;
+ const choice=(a:DepreciationAsset,n:number,k:'specificRate'|'consistentMethod'|'newTangible'|'switchToStraight'|'priorFullQuotas'|'vehicleException'|'limitedRights'|'individual',label:string)=><label key={k}className="block">{label}<select aria-label={'Activo '+n+' '+k}value={a[k]}onChange={e=>patch(a.id,{[k]:e.target.value})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — documentado</option></select></label>;
+ return<fieldset aria-label="Amortizações ampliadas L6"className="space-y-3 rounded border p-3"><legend>Amortizações — tabelas, métodos, duodécimos e quotas anteriores</legend>
+ <p>Decreto72/2013 eCIRPC26/27. Reutiliza a depreciação financeira e os activos do mapa inicial; os originais/históricos ficam conservados. O novo mapa substitui exclusivamente o cálculo de amortizações, sem somar novamente o mapa inicial. Custo histórico e condições ordinárias documentados; reavaliações, turnos intensivos, concessões e outros casos especiais permanecem separados.</p>
+ <p>Depreciação contabilística a repartir: {source?.accountingLines.find(l=>l.code==='depreciation')?.total??'Em falta'} {source?.currency}. O catálogo apresenta apenas os códigos correspondidos; outra categoria permanece identificada, sem taxa livre.</p>{error&&<p role="alert">{error}</p>}
+ <label className="block">Suporte da reconciliação integral dos activos e quotas anteriores<input value={input.completenessReference}onChange={e=>save({...book,depreciation:{...input,completenessReference:e.target.value}})}/></label>
+ <button type="button"onClick={()=>save({...book,depreciation:{...input,assets:[...input.assets,newDepreciationAsset(crypto.randomUUID())]}})}>Acrescentar activo ao mapa fiscal</button>
+ {input.assets.map((a,index)=>{const n=index+1,entry=Object.hasOwn(depreciationCatalog,a.category)?depreciationCatalog[a.category as keyof typeof depreciationCatalog]:null;return<fieldset key={a.id}className="rounded border p-3"><legend>Activo fiscal {n} — {a.description||'Por identificar'}</legend>
+ {field(a,n,'assetKey','Identificação única do activo')}{field(a,n,'description','Descrição')}{field(a,n,'document','Documento, pressuposto ou mapa de origem')}{field(a,n,'line','Linha distinta do documento/mapa')}
+ <label>Categoria/tabela<select aria-label={'Activo '+n+' category'}value={a.category}onChange={e=>{const category=e.target.value as DepreciationAsset['category'],c=Object.hasOwn(depreciationCatalog,category)?depreciationCatalog[category as keyof typeof depreciationCatalog]:null;patch(a.id,{category,rate:c?.rate??''});}}><option value="">Por identificar</option>{Object.entries(depreciationCatalog).map(([k,c])=><option key={k}value={k}>Tabela{c.table}/{c.code} — {c.label} — {c.rate}%</option>)}<option value="nondepreciable">Elemento comprovadamente não depreciável — exclusão</option><option value="other">Outra categoria — correspondência pendente</option></select></label>
+ {entry&&<p>Taxa máxima: {entry.rate}%; taxas constantes cobertas: {Number(entry.rate)/2}% a{entry.rate}%; vida útil mínima: {100/Number(entry.rate)}anos, máxima: {200/Number(entry.rate)}anos. Coeficiente degressivo máximo: {100/Number(entry.rate)<5?'1,5':100/Number(entry.rate)<=6?'2':'2,5'}, apenas nos activos elegíveis. Fonte:tabela{entry.table}/{entry.code},PDF{entry.page}.</p>}{field(a,n,'cost','Custo histórico documentado MZN')}{field(a,n,'accounting','Depreciação contabilística do exercício MZN')}
+ <button type="button"onClick={()=>{try{const total=fiscalMoney(source?.accountingLines.find(l=>l.code==='depreciation')?.total??''),used=addFractions(input.assets.filter(q=>q.id!==a.id).map(q=>fiscalMoney(q.accounting))),left=subtractFractions(total,used);if(BigInt(left.numerator)<0n)throw Error('Valores repartidos excedem a origem.');patch(a.id,{accounting:fractionPresentation(left).decimal});setError('');}catch(e){setError(String(e));}}}>Reutilizar depreciação financeira ainda não repartida — activo {n}</button>
+ {a.category!=='nondepreciable'&&<>
+ <label>Tipo de aquisição/base<select aria-label={'Activo '+n+' valuation'} value={a.valuation} onChange={e=>patch(a.id,{valuation:e.target.value as DepreciationAsset['valuation']})}><option value="">Por identificar</option><option value="historical_new">Bem adquirido novo/construído ou produzido — custo histórico</option><option value="used">Bem adquirido usado — regra própria7(2)</option><option value="revalued">Bem reavaliado — regra própria15</option><option value="other">Outra base — por corresponder</option></select></label>{entry&&choice(a,n,'specificRate','Existe taxa específica da tabelaI para o activo/actividade')}{field(a,n,'residual','Valor residual MZN')}{entry?.kind==='building'&&field(a,n,'land','Terreno/parte não depreciável incluídos no custo MZN')}
+ <label>Método<select aria-label={'Activo '+n+' method'}value={a.method}onChange={e=>patch(a.id,{method:e.target.value as DepreciationAsset['method']})}><option value="">Por identificar</option><option value="constant">Quotas constantes — artigos5/7</option><option value="declining">Quotas degressivas — artigos6/8</option><option value="low_value">Valor reduzido, opção integral — artigo17</option></select></label>
+ {a.method==='constant'&&field(a,n,'rate','Taxa constante escolhida %')}
+ {a.method==='declining'&&<>{choice(a,n,'newTangible','Activo tangível novo adquirido a terceiros ou construído/produzido')}{field(a,n,'factor','Coeficiente degressivo escolhido (máximo1,5/2/2,5)')}{choice(a,n,'switchToStraight','Aplicar saldo/vida útil restante8(2) quando mais favorável')}{a.switchToStraight==='yes'&&choice(a,n,'priorFullQuotas','Condição de quotas anteriores do artigo8(2) integralmente documentada')}</>}
+ {a.method==='low_value'?<>{choice(a,n,'individual','Activo individual, fora de conjunto depreciado como um todo')}<p>Art17:até20000MZN, sem amortização fiscal anterior e entrada emuso neste período; a dedução não excede o contabilizado e o saldo fiscal.</p></>:<label>Período da quota<select aria-label={'Activo '+n+' timing'}value={a.timing}onChange={e=>patch(a.id,{timing:e.target.value as DepreciationAsset['timing']})}><option value="">Por identificar</option><option value="annual">Quota anual</option><option value="months">Duodécimos em vigor desde o início — artigo9</option></select></label>}
+ {field(a,n,'start','Entrada em funcionamento/utilização AAAA-MM-DD')}
+ <label>Transmissão, inutilização ou termo da vida útil<select aria-label={'Activo '+n+' exitState'}value={a.exitState}onChange={e=>patch(a.id,{exitState:e.target.value as DepreciationAsset['exitState']})}><option value="">Informação em falta</option><option value="absent">Ausência declarada de evento</option><option value="known">Evento/data conhecidos</option></select></label>{(a.exitState==='known'||a.exitDate)&&field(a,n,'exitDate','Data do evento AAAA-MM-DD')}
+ {choice(a,n,'consistentMethod','Método uniforme desde o início, sem mudança ou excepção por corresponder')}{entry?.kind==='vehicle'&&choice(a,n,'vehicleException','Afectação a serviço público de transportes/locação na actividade normal')}{entry?.kind==='software'&&choice(a,n,'limitedRights','Aquisição onerosa e utilização exclusiva por tempo limitado')}
+ {field(a,n,'previousAccounting','Quotas contabilísticas anteriores desde a utilização MZN')}{field(a,n,'previousFiscal','Quotas fiscais anteriormente deduzidas MZN')}{field(a,n,'priorAvailable','Parcela anterior temporariamente tributada, recuperável MZN')}{field(a,n,'previousReference','Suporte das quotas anteriores e da recuperabilidade fiscal')}
+ {['previousAccounting','previousFiscal','priorAvailable'].every(k=>!a[k as 'previousFiscal']||/^0(?:\.0+)?$/.test(a[k as 'previousFiscal']))&&<button type="button"onClick={()=>{if(!a.reference.trim()){setError('Identifique primeiro o suporte da ausência de quotas anteriores.');return;}patch(a.id,{previousAccounting:'0',previousFiscal:'0',priorAvailable:'0',previousReference:'Ausência de quotas anteriores expressamente declarada; '+a.reference});setError('');}}>Declarar ausência de quotas anteriores — activo {n}</button>}
+ <p>Quota anterior recuperável exige contabilização e tributação temporária demonstradas. Não inclui encargos permanentemente excluídos ou quota nunca contabilizada. O cálculo apresenta o saldo posterior aritmético; não consome saldos oficiais.</p></>}
+ {field(a,n,'reference','Suporte do activo, categoria, condições e período')}<label>Condições ordinárias e documentos conferidos<select aria-label={'Activo '+n+' conditions'}value={a.conditions}onChange={e=>patch(a.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Sim, no recorte documentado</option></select></label>
+ <button type="button"onClick={()=>save({...book,depreciation:{...input,assets:input.assets.filter(q=>q.id!==a.id)}})}>Retirar activo {n} das entradas actuais</button></fieldset>;})}
+ </fieldset>;
+}
@@ -0,0 +1,41 @@
+import {prepareEconomicBook, type AnnualBook} from '@/lib/irpc-annual-settlement';
+import {economicSource, newEconomicPosition, type EconomicPosition} from '@/lib/irpc-economic-credit';
+
+export function SimulationIrpcEconomic({book, save, residentConfirmed}: {book: AnnualBook; save: (book: AnnualBook) => void; residentConfirmed: boolean}) {
+    const c = book.economicCredits;
+    if (!c) return <fieldset className="rounded border p-3"><legend>Crédito por dupla tributação económica</legend><p>Para lucros distribuídos por entidade moçambicana sujeita e não isenta de IRPC, distinga o imposto correspondente aos lucros da retenção sofrida e do imposto estrangeiro. Reutiliza a colecta e conserva o resumo de créditos anterior.</p><button type="button" onClick={() => save(prepareEconomicBook(book))}>Preparar crédito económico</button></fieldset>;
+    const update = (next: typeof c) => save({...book, economicCredits: next});
+    const rowChange = (r: EconomicPosition) => update({...c, rows: c.rows.map(x => x.id === r.id ? r : x)});
+    return <fieldset className="space-y-3 rounded border p-3"><legend>Crédito económico — lucros distribuídos</legend>
+        <p>{economicSource}</p>
+        <p>O detalhe substitui nesta execução o resumo económico anterior, que permanece conservado: {book.internationalCredits?.economic.state || 'informação em falta'}; montante {book.internationalCredits?.economic.amount || 'não preenchido'}. Os benefícios e o crédito internacional mantêm os seus estados próprios.</p>
+        <label className="block">Estado do crédito económico<select aria-label="Estado do crédito económico L8" value={c.state} onChange={e => update({...c, state: e.target.value as typeof c.state})}><option value="">Informação em falta</option><option value="known">Lucros e IRPC conhecidos</option><option value="absent">Ausência documentada</option></select></label>
+        <label className="block">Suporte do inventário económico<input aria-label="Suporte económico L8" value={c.reference} onChange={e => update({...c, reference: e.target.value})}/></label>
+        {(c.state === 'known' || c.rows.length > 0) && <button type="button" onClick={() => update({...c, state: 'known', rows: [...c.rows, {...newEconomicPosition(crypto.randomUUID()), subjectNuit: book.subjectNuit, year: book.year, recipientResident: residentConfirmed ? 'yes' : ''}]})}>Registar lucros distribuídos</button>}
+        {c.rows.map((r, i) => {
+            const patch = (v: Partial<EconomicPosition>) => rowChange({...r, ...v});
+            const prefix = 'Crédito económico ' + (i + 1) + ' — ';
+            const field = (key: Exclude<keyof EconomicPosition, 'previousUse'>, label: string) => <label key={key} className="block">{label}<input aria-label={prefix + label} value={r[key]} onChange={e => patch({[key]: e.target.value})}/></label>;
+            const choice = (key: 'recipientResident' | 'payerResident' | 'payerIrpc' | 'payerExempt' | 'article40' | 'incomeIncluded', label: string) => <label key={key} className="block">{label}<select aria-label={prefix + label} value={r[key]} onChange={e => patch({[key]: e.target.value})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — documentado</option></select></label>;
+            const outside = !!r.kind && r.kind !== 'ordinary_profit' || r.article40 === 'yes';
+            const detail = <>
+                {([['distributionDocument', 'Documento da distribuição'], ['distributionParcel', 'Parcela dos lucros no documento'], ['distributionDate', 'Data da distribuição (AAAA-MM-DD)'], ['income', 'Lucros incluídos antes do crédito — MZN, ilíquidos de retenção'], ['incomeReference', 'Suporte da inclusão e do valor ilíquido na base corrente'], ['taxIssuer', 'Emitente do comprovativo de IRPC correspondente'], ['taxDocument', 'Documento do IRPC correspondente aos lucros'], ['taxParcel', 'Parcela desse IRPC no documento'], ['parcelReference', 'Suporte da identificação da parcela de imposto'], ['currency', 'Moeda comprovada'], ['proofAmount', 'IRPC comprovado nesta parcela — MZN'], ['taxAmount', 'IRPC correspondente aos lucros seleccionados — MZN'], ['attributionReference', 'Suporte da correspondência entre imposto e lucros'], ['previouslyAttributed', 'IRPC desta parcela já atribuído a outros lucros — MZN'], ['priorAttributionReference', 'Suporte das atribuições anteriores, incluindo zero conhecido'], ['grossUpIncluded', 'Crédito nominal já acrescido à base (art.53) — MZN'], ['grossUpReference', 'Suporte do acréscimo art.53 já incluído em L6'], ['nationalLimit', 'Quota proporcional da colecta após acréscimo — MZN'], ['nationalLimitReference', 'Suporte da quota proporcional da colecta']] as const).map(([key, label]) => field(key, label))}
+                {choice('incomeIncluded', 'Lucros ilíquidos e acréscimo incluídos na base corrente')}
+                <p>O cálculo confere 60% do IRPC correspondente com o acréscimo já incluído em L6 e a quota proporcional documentada. Se a base estiver incompleta, reconcilie-a no percurso existente. Esta acção conserva os valores e não altera a colecta automaticamente.</p>
+                <button type="button" onClick={() => patch({assessmentKey: book.assessmentKey})}>Confirmar inclusão e quota na colecta seleccionada</button>
+                <label className="block">Utilização anterior efectiva do crédito<select aria-label={prefix + 'Estado do uso anterior'} value={r.previousUse.state} onChange={e => patch({previousUse: {...r.previousUse, state: e.target.value as EconomicPosition['previousUse']['state']}})}><option value="">Informação em falta</option><option value="known">Montante conhecido</option><option value="absent">Ausência documentada</option></select></label>
+                {(r.previousUse.state === 'known' || r.previousUse.amount) && <label className="block">Crédito já utilizado — MZN<input aria-label={prefix + 'Uso anterior MZN'} value={r.previousUse.amount} onChange={e => patch({previousUse: {...r.previousUse, amount: e.target.value}})}/></label>}
+                <label className="block">Suporte do uso anterior ou da sua ausência<input aria-label={prefix + 'Suporte do uso anterior'} value={r.previousUse.reference} onChange={e => patch({previousUse: {...r.previousUse, reference: e.target.value}})}/></label>
+            </>;
+            return <fieldset key={r.id} className="space-y-2 rounded border p-3"><legend>Lucros {i + 1}</legend>
+                {field('subjectNuit', 'NUIT beneficiário')}{field('payerNuit', 'NUIT distribuidor')}{field('year', 'Exercício')}
+                <label className="block">Natureza<select aria-label={prefix + 'Natureza'} value={r.kind} onChange={e => patch({kind: e.target.value as EconomicPosition['kind']})}><option value="">Por identificar</option><option value="ordinary_profit">Lucros ordinários — art.64(1–2)</option><option value="liquidation">Partilha em liquidação — art.64(3)</option><option value="association">Associação — art.64(4)</option></select></label>
+                {residentConfirmed && r.recipientResident === 'yes' ? <p>Residência do beneficiário reutilizada da colecta corrente no regime geral. NUIT e exercício conservados.</p> : choice('recipientResident', 'Beneficiário com sede/direcção efectiva em Moçambique')}{choice('payerResident', 'Distribuidor com sede/direcção efectiva em Moçambique')}{choice('payerIrpc', 'Distribuidor sujeito a IRPC')}{choice('payerExempt', 'Distribuidor isento de IRPC')}{field('qualificationReference', 'Suporte da qualificação das entidades e dos lucros')}
+                {choice('article40', 'Esta parcela está abrangida pela exclusão do art.40(1)')}{field('article40Reference', 'Suporte da correspondência do art.40(1) e seu período')}
+                <p>O art.40(1), na redacção de 2009, contempla as entidades e condições próprias, incluindo participação directa de pelo menos20% e prazo de dois anos, nos termos da fonte. Uma parcela excluída da base não recebe também o crédito64. A simples percentagem de participação não decide todas as condições.</p>
+                {outside ? <><p>Esta parcela exige o tratamento específico identificado. O crédito ordinário não é aplicado; os valores introduzidos ficam conservados.</p><details><summary>Consultar ou reconciliar dados conservados</summary>{detail}</details></> : detail}
+                <button type="button" onClick={() => update({...c, rows: c.rows.filter(x => x.id !== r.id)})}>Retirar lucros {i + 1}</button>
+            </fieldset>;
+        })}
+    </fieldset>;
+}
@@ -0,0 +1,14 @@
+import {normalFinancialSource,type NormalBook} from '@/lib/irpc-normal';
+import {m20Accounts,newNormalFormPreparation,newFormAllocation,reuseDirectFormAllocations,normalFormAccountsFor,type NormalFormPreparationInput,type FormAllocation} from '@/lib/irpc-normal-form-preparation';
+export function SimulationIrpcFormPreparation({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
+ const i=book.forms,source=normalFinancialSource(draft);if(!i)return<button type="button" onClick={()=>save({...book,forms:newNormalFormPreparation()})}>Preparar representação dos valores e campos M20/M22</button>;
+ const patch=(p:Partial<NormalFormPreparationInput>)=>save({...book,forms:{...i,...p}}),row=(id:string,p:Partial<FormAllocation>)=>patch({allocations:i.allocations.map(a=>a.id===id?{...a,...p}:a)});
+ return<fieldset aria-label="Preparação de valores M20 M22" className="space-y-3 rounded border p-3"><legend>Representação dos valores e correspondência M20/M22</legend><p>Reutiliza os valores exactos do cálculo e do período/moeda já documentados. A preparação dos campos não altera lucro tributável,matéria colectável ou colecta. M20A.1 exige meticais sem centavos;fracções conservam o valor exacto e ficam pendentes de regra de representação. O transporte201/quadro8 versus200/quadro10 continua identificado,só no resultado afectado. Não gera declaração oficial nem saldo finalL8.</p>
+ <label className="block">Exemplares de preparação<select value={i.edition} onChange={e=>patch({edition:e.target.value as NormalFormPreparationInput['edition']})}><option value="">Por identificar</option><option value="accepted_pdf_and_m20a1">PDF M22 quadros10–12 e M20A.1 inventariados — edições distintas</option></select></label>
+ <label className="block">Suporte da edição e do período<input value={i.reference} onChange={e=>patch({reference:e.target.value})}/></label><label className="block">Completude das contas e discriminação das linhas do plano<input value={i.completenessReference} onChange={e=>patch({completenessReference:e.target.value})}/></label>
+ <button type="button" onClick={()=>patch({allocations:[...i.allocations,...reuseDirectFormAllocations(source).filter(a=>!i.allocations.some(r=>r.sourceCode===a.sourceCode))]})}>Reutilizar contas directas ainda não discriminadas</button><button type="button" onClick={()=>patch({allocations:[...i.allocations,newFormAllocation(crypto.randomUUID())]})}>Acrescentar parcela contabilística M20</button>
+ {i.allocations.map((a,n)=><fieldset key={a.id} className="rounded border p-2"><legend>Parcela M20 {n+1}</legend><label className="block">Linha de origem<select aria-label={'Origem M20 '+(n+1)} value={a.sourceCode} onChange={e=>row(a.id,{sourceCode:e.target.value})}><option value="">Seleccione</option>{source?.accountingLines.map(l=><option key={l.code} value={l.code}>{l.origin}: {l.total} MZN</option>)}</select></label><label className="block">Conta M20A.1<select aria-label={'Conta M20 '+(n+1)} value={a.account} onChange={e=>row(a.id,{account:e.target.value as FormAllocation['account']})}><option value="">Por corresponder</option>{Object.entries(m20Accounts).filter(([k])=>normalFormAccountsFor(a.sourceCode).includes(k)||k===a.account).map(([k,v])=><option key={k}value={k}>{k} — {v}</option>)}</select></label><label className="block">Montante MZN<input aria-label={'Montante M20 '+(n+1)}value={a.amount}onChange={e=>row(a.id,{amount:e.target.value})}/></label><label className="block">Suporte da classificação<input aria-label={'Suporte M20 '+(n+1)}value={a.reference}onChange={e=>row(a.id,{reference:e.target.value})}/></label></fieldset>)}
+ <fieldset className="rounded border p-2"><legend>Imposto contabilizado e resultado líquido</legend><p>Colecta e saldo a pagar não são usados como gasto contabilístico presumido. Indique imposto reconhecido e se já está incluído numa linha do plano,para evitar subtracção duplicada.</p><label className="block">Estado do imposto contabilizado<select aria-label="Estado do imposto contabilizado" value={i.incomeTax.state} onChange={e=>patch({incomeTax:{...i.incomeTax,state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="known">Valor conhecido</option><option value="absent">Ausência declarada com suporte</option></select></label>{(i.incomeTax.state==='known'||i.incomeTax.amount!==''||i.incomeTax.placement!=='')&&<><label className="block">Imposto contabilizado em MZN<input value={i.incomeTax.amount} onChange={e=>patch({incomeTax:{...i.incomeTax,amount:e.target.value}})}/></label><label className="block">Localização do imposto contabilizado<select value={i.incomeTax.placement} onChange={e=>patch({incomeTax:{...i.incomeTax,placement:e.target.value as ''|'included'|'outside'}})}><option value="">Por identificar</option><option value="included">Já incluído no resultado do plano — discriminado na conta8.5</option><option value="outside">Exterior ao resultado antes de imposto do plano</option></select></label></>}<label className="block">Suporte do imposto contabilizado<input value={i.incomeTax.reference}onChange={e=>patch({incomeTax:{...i.incomeTax,reference:e.target.value}})}/></label></fieldset>
+ <label className="block">Parcela de taxa reduzida para a colecta total302<select aria-label="Parcela de taxa reduzida para a colecta total302" value={i.reducedRate.state} onChange={e=>patch({reducedRate:{...i.reducedRate,state:e.target.value as ''|'known'|'absent'}})}><option value="">Informação em falta</option><option value="absent">Ausência declarada — sem parcela reduzida neste sujeito/período</option><option value="known">Situação conhecida — âmbitoL7 por tratar</option></select></label><label className="block">Suporte da situação da taxa reduzida<input value={i.reducedRate.reference}onChange={e=>patch({reducedRate:{...i.reducedRate,reference:e.target.value}})}/></label>
+ </fieldset>;
+}
@@ -0,0 +1,58 @@
+import {FiscalProofParcelFields} from './fiscal-proof-parcel';
+import CountrySelect, {type Country} from '@/components/country-select';
+import {countryIsoCodes} from '@/lib/country-iso-codes';
+import {newInternationalProof, prepareInternationalBook, type AnnualBook} from '@/lib/irpc-annual-settlement';
+import {newInternationalPosition, internationalCreditSource, type CreditEvidence, type InternationalCredits, type InternationalPosition, type InternationalTaxProof} from '@/lib/irpc-international-credit';
+
+const pt = new Intl.DisplayNames(['pt'], {type: 'region'}), en = new Intl.DisplayNames(['en'], {type: 'region'});
+const countries: Country[] = countryIsoCodes.filter(code => code !== 'MZ').map(code => ({code, name: pt.of(code) ?? code, name_en: en.of(code) ?? code})).sort((a, b) => a.name.localeCompare(b.name, 'pt'));
+function Evidence({value, label, change}: {value: CreditEvidence; label: string; change: (value: CreditEvidence) => void}) {
+    return <fieldset className="rounded border p-2"><legend>{label}</legend>
+        <label className="block">Estado<select aria-label={label + ' — Estado'} value={value.state} onChange={e => change({...value, state: e.target.value as CreditEvidence['state']})}><option value="">Informação em falta</option><option value="known">Valor conhecido</option><option value="absent">Ausência declarada</option></select></label>
+        {(value.state === 'known' || value.amount) && <label className="block">Montante MZN<input aria-label={label + ' — Montante'} value={value.amount} onChange={e => change({...value, amount: e.target.value})}/></label>}
+        <label className="block">Suporte<input aria-label={label + ' — Suporte'} value={value.reference} onChange={e => change({...value, reference: e.target.value})}/></label>
+    </fieldset>;
+}
+export function SimulationIrpcInternational({book, save}: {book: AnnualBook; save: (book: AnnualBook) => void}) {
+    const c = book.internationalCredits;
+    if (!c) return <fieldset className="rounded border p-3"><legend>Crédito internacional — próprio exercício</legend><p>Prepare a inclusão do imposto estrangeiro comprovado e dos limites documentados, antes do PEC. O resumo anterior de créditos e os históricos ficam conservados. A escolha do país não confirma uma convenção ou benefício.</p><button type="button" onClick={() => save(prepareInternationalBook(book))}>Preparar crédito internacional</button></fieldset>;
+    const update = (next: InternationalCredits) => save({...book, internationalCredits: next});
+    const positionChange = (p: InternationalPosition) => update({...c, positions: c.positions.map(x => x.id === p.id ? p : x)});
+    return <fieldset className="space-y-3 rounded border p-3"><legend>Crédito por dupla tributação internacional</legend>
+        <p>{internationalCreditSource}</p>
+        <p>Reúna os comprovativos de cada país numa posição por exercício. Indique a fracção nacional e a convenção conforme o suporte do caso. Limites admitem decimal ou fracção exacta n/d; a apresentação não constitui arredondamento fiscal. Valores MZN exigem correspondência documental; uma previsão de câmbio ou de pagamento não comprova o crédito.</p>
+        <label className="block">Estado internacional<select aria-label="Estado do crédito internacional L8" value={c.state} onChange={e => update({...c, state: e.target.value as InternationalCredits['state']})}><option value="">Informação em falta</option><option value="known">Posições conhecidas</option><option value="absent">Ausência declarada</option></select></label>
+        <label className="block">Suporte do inventário<input aria-label="Suporte do crédito internacional L8" value={c.reference} onChange={e => update({...c, reference: e.target.value})}/></label>
+        {book.economicCredits ? <p>Resumo económico anterior conservado: {c.economic.state || "Informação em falta"}; {c.economic.amount || "Montante não preenchido"}. Nesta execução é usado o detalhe económico acima.</p> : <Evidence label="Crédito económico — regra própria" value={c.economic} change={economic => update({...c, economic})}/>}
+        <Evidence label="Benefícios/créditos próprios — regra própria" value={c.benefits} change={benefits => update({...c, benefits})}/>
+        <p>{book.economicCredits ? "Benefícios positivos exigem regras próprias; o crédito económico tem o seu detalhe separado. Informação em falta mantém o saldo dependente indeterminado." : "Créditos económicos e benefícios positivos exigem regras próprias; informação em falta mantém o saldo dependente indeterminado."}</p>
+        <button type="button" onClick={() => update({...c, state: 'known', positions: [...c.positions, {...newInternationalPosition(crypto.randomUUID()), subjectNuit: book.subjectNuit, year: book.year, assessmentKey: book.assessmentKey}]})}>Registar posição internacional</button>
+        {c.positions.map((p, index) => {
+            const patch = (v: Partial<InternationalPosition>) => positionChange({...p, ...v});
+            const paymentChange = (r: InternationalTaxProof) => patch({payments: p.payments.map(x => x.id === r.id ? r : x)});
+            return <fieldset key={p.id} className="space-y-2 rounded border p-3"><legend>Posição internacional {index + 1}</legend>
+                <CountrySelect countries={countries} label={'País do imposto estrangeiro ' + (index + 1)} value={p.country} onChange={country => patch({country})} allowLegacyValue/>
+                {([['subjectNuit', 'NUIT titular'], ['year', 'Exercício'], ['incomeAmount', 'Rendimento incluído — MZN'], ['incomeReference', 'Suporte da inclusão na matéria colectável'], ['nationalLimit', 'Fracção nacional correspondente — MZN'], ['nationalLimitReference', 'Suporte da fracção nacional e exercício']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={'Internacional ' + (index + 1) + ' — ' + label} value={p[key]} onChange={e => patch({[key]: e.target.value})}/></label>)}
+                <label className="block">Rendimento incluído na matéria colectável<select aria-label={'Internacional ' + (index + 1) + ' — Inclusão'} value={p.incomeIncluded} onChange={e => patch({incomeIncluded: e.target.value as InternationalPosition['incomeIncluded']})}><option value="">Informação em falta</option><option value="yes">Sim — documentado</option><option value="no">Não — crédito não aplicável nesta base</option></select></label>
+                <button type="button" onClick={() => patch({assessmentKey: book.assessmentKey, qualificationCountry: p.country})}>Vincular inclusão e limites ao país e à colecta seleccionados</button>
+                <label className="block">Convenção aplicável<select aria-label={'Internacional ' + (index + 1) + ' — Convenção'} value={p.treaty} onChange={e => patch({treaty: e.target.value as InternationalPosition['treaty']})}><option value="">Informação em falta</option><option value="yes">Sim — artigo, período e limite documentados</option><option value="no">Não — ausência de aplicação documentada</option></select></label>
+                {(p.treaty === 'yes' || p.treatyLimit) && <label className="block">Imposto pago elegível nos termos da convenção — limite MZN<input aria-label={'Internacional ' + (index + 1) + ' — Limite CDT'} value={p.treatyLimit} onChange={e => patch({treatyLimit: e.target.value})}/></label>}
+                <label className="block">Suporte da convenção ou da não aplicação<input aria-label={'Internacional ' + (index + 1) + ' — Suporte CDT'} value={p.treatyReference} onChange={e => patch({treatyReference: e.target.value})}/></label>
+                <Evidence label={'Utilização anterior do crédito — país ' + (index + 1)} value={p.previousUse} change={previousUse => patch({previousUse})}/>
+                <p>Utilização anterior é crédito já deduzido e documentado. Não é a soma de simulações históricas nem o imposto pago acima dos limites.</p>
+                <button type="button" onClick={() => patch({payments: [...p.payments, {...newInternationalProof(crypto.randomUUID()), subjectNuit: p.subjectNuit, year: p.year}]})}>Registar imposto estrangeiro na posição {index + 1}</button>
+                {p.payments.map((r, ri) => {
+                    const change = (v: Partial<InternationalTaxProof>) => paymentChange({...r, ...v});
+                    return <fieldset key={r.id} className="rounded border p-2"><legend>Imposto estrangeiro {index + 1}.{ri + 1}</legend>
+                        {([['document', 'Comprovativo'], ['issuer', 'Emitente'], ['date', 'Data (AAAA-MM-DD)'], ['subjectNuit', 'NUIT titular'], ['year', 'Exercício do pagamento'], ['currency', 'Moeda'], ['proofAmount', 'Total comprovado — MZN'], ['amount', 'Parcela de imposto seleccionado — MZN'], ['reference', 'Suporte do pagamento e afectação'], ['taxReference', 'Suporte da natureza de imposto sobre o rendimento']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — ' + label} value={r[key]} onChange={e => change({[key]: e.target.value})}/></label>)}
+                        {(r.exerciseReference || r.date && !r.date.startsWith(p.year + '-')) && <label className="block">Suporte da correspondência da data ao exercício<input aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — Correspondência temporal'} value={r.exerciseReference} onChange={e => change({exerciseReference: e.target.value})}/></label>}
+                        <label className="block">Pagamento efectivo<select aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — Efectivo'} value={r.effective} onChange={e => change({effective: e.target.value as InternationalTaxProof['effective']})}><option value="">Informação em falta</option><option value="yes">Sim — comprovado</option><option value="no">Não — previsão/outra situação</option></select></label>
+                        <label className="block">Imposto sobre o rendimento elegível<select aria-label={'Imposto estrangeiro ' + (index + 1) + '.' + (ri + 1) + ' — Natureza'} value={r.incomeTax} onChange={e => change({incomeTax: e.target.value as InternationalTaxProof['incomeTax']})}><option value="">Informação em falta</option><option value="yes">Sim — natureza documentada</option><option value="no">Não — outra natureza, sem crédito presumido</option></select></label>
+                        <FiscalProofParcelFields value={r} change={change} label={"Imposto estrangeiro " + (index + 1) + "." + (ri + 1)}/><button type="button" onClick={() => patch({payments: p.payments.filter(x => x.id !== r.id)})}>Retirar imposto estrangeiro {index + 1}.{ri + 1}</button>
+                    </fieldset>;
+                })}
+                <button type="button" onClick={() => update({...c, positions: c.positions.filter(x => x.id !== p.id)})}>Retirar posição internacional {index + 1}</button>
+            </fieldset>;
+        })}
+    </fieldset>;
+}
@@ -1,3 +1,8 @@
+import {SimulationIrpcSpecial} from '@/components/simulation-irpc-special';
+import {SimulationIrpcFormPreparation} from '@/components/simulation-irpc-form-preparation';
+import {SimulationIrpcPeriodFx} from '@/components/simulation-irpc-period-fx';
+import {SimulationIrpcDepreciation} from '@/components/simulation-irpc-depreciation';
+import {SimulationIrpcCosts} from '@/components/simulation-irpc-costs';
 import {SimulationIrpcSchedules} from '@/components/simulation-irpc-schedules';
 import {SimulationIrpcAssessment} from '@/components/simulation-irpc-assessment';
 import {useState} from 'react';
@@ -14,9 +19,9 @@ export function SimulationIrpcNormal({draft,onChange}:{draft:Record<string,unkno
  const profit=(patch:Partial<NormalProfitInput>)=>save({...b,profit:{...(b.profit??newNormalProfitInput()),...patch}});
  const field=(r:NormalAdjustment,k:'document'|'line'|'amount'|'reference',label:string)=><label className="block">{label}<input value={r[k]} onChange={e=>patch(r.id,{[k]:e.target.value})}/></label>;
  return<section aria-label="IRPC normal — ajustamentos" className="space-y-3 rounded border p-4"><h4>L6 — IRPC normal: ajustamentos ao resultado financeiro</h4><p>Acréscimos de multas sem origem contratual e juros compensatórios incluídos nos custos do plano, artigo 36(1)c. A conferência anual pode determinar o lucro tributável simulado no recorte ordinário documentado. A matéria colectável exige conferência específica de deduções e perdas; a colecta tem cálculo próprio e o saldo final a pagar ou recuperar pertence aL8. Não reutiliza automaticamente juros simulados de L5.</p>{error&&<p role="alert">{error}</p>}
-  {source?<p>Origem: plano financeiro desta oportunidade; {source.periods} meses; {source.currency}; resultado antes de imposto: {source.accountingProfitBeforeTax}. Cobranças, pagamentos e reembolso de capital ficam fora do resultado.</p>:<p>Prepare o plano financeiro para reutilizar o resultado e os custos reconciliados.</p>}
+  {source?<p>Origem: plano financeiro desta oportunidade; {source.periods} meses; {source.currency}; resultado antes de imposto: {source.accountingProfitBeforeTax}. Cobranças, pagamentos e reembolso de capital ficam fora do resultado.</p>:<p>{b.periodsFx?'Complete a correspondência do período e moeda abaixo para reutilizar o plano existente emMZN.':'Prepare o plano financeiro para reutilizar o resultado e os custos reconciliados.'}</p>}
  <label className="block">Exercício fiscal<input value={b.year} onChange={e=>save({...b,year:e.target.value})}/></label>
-  <label className="block">{b.schedules?'Correspondência dos12 meses do plano ao período anual documentado':'Correspondência dos 12 meses do plano a Janeiro–Dezembro de 2026'}<input value={b.mappingReference} onChange={e=>save({...b,mappingReference:e.target.value})}/></label>
+  <label className="block">{b.periodsFx?'Correspondência do plano ao período documentado':b.schedules?'Correspondência dos12 meses do plano ao período anual documentado':'Correspondência dos 12 meses do plano a Janeiro–Dezembro de 2026'}<input value={b.mappingReference} onChange={e=>save({...b,mappingReference:e.target.value})}/></label>
  <label className="block">Âmbito<select value={b.scope} onChange={e=>save({...b,scope:e.target.value as NormalBook['scope']})}><option value="">Por identificar</option><option value="resident_general">Sujeito residente — regime geral, fora de transparência e regimes especiais</option><option value="ep_general">Não residente com estabelecimento estável — regime geral, só resultado imputável ao EP (mapas complementares)</option><option value="other">Outro âmbito — por corresponder</option></select></label>
  <label className="block">Suporte do âmbito e da imputação integral do resultado ao sujeito/EP<input value={b.scopeReference} onChange={e=>save({...b,scopeReference:e.target.value})}/></label>
  <button type="button" onClick={()=>save({...b,rows:[...b.rows,newNormalAdjustment(crypto.randomUUID())]})}>Acrescentar ajustamento ao resultado</button>
@@ -29,10 +34,15 @@ export function SimulationIrpcNormal({draft,onChange}:{draft:Record<string,unkno
  <p>Depreciação positiva e juros financeiros não integralmente acrescidos exigem correspondência própria;uma declaração de ausência não apaga os valores do plano.</p>
  {profitTopics.map(([k,label])=>{const t=b.profit!.topics[k];const change=(p:Partial<ProfitEvidence>)=>profit({topics:{...b.profit!.topics,[k]:{...t,...p}}});return<fieldset key={k} className="rounded border p-2"><legend>{label}</legend><label className="block">Estado — {label}<select aria-label={'Estado — '+label} value={t.state} onChange={e=>change({state:e.target.value as ProfitEvidence['state']})}><option value="">Informação em falta</option><option value="known">Valor conhecido</option><option value="absent">Ausência declarada com suporte</option></select></label>{(t.state==='known'||t.amount!=='')&&<label className="block">Montante conhecido — {label}<input value={t.amount} onChange={e=>change({amount:e.target.value})}/></label>}<label className="block">Suporte — {label}<input value={t.reference} onChange={e=>change({reference:e.target.value})}/></label></fieldset>;})}
  </fieldset>}
+  <SimulationIrpcPeriodFx draft={draft} book={b} save={save}/>
  <SimulationIrpcSchedules book={b} save={save}/>
+  <SimulationIrpcDepreciation draft={draft} book={b} save={save}/>
+  <SimulationIrpcCosts draft={draft} book={b} save={save}/>
  <SimulationIrpcTaxableBase draft={draft} book={b} save={save}/>
  <SimulationIrpcAssessment book={b} save={save}/>
-  <button type="button" onClick={()=>{try{save(recordNormal(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar ajustamentos L6</button>
+  <SimulationIrpcSpecial draft={draft} book={b} save={save}/>
+  <SimulationIrpcFormPreparation draft={draft} book={b} save={save}/>
+  <button type="button" onClick={()=>{try{save(recordNormal(draft,b));}catch(e){setError(String(e));}}}>Calcular e guardar L6 e tratamentos L7 preparados</button>
  <button type="button" onClick={()=>{try{const html=normalHtml(draft),url=URL.createObjectURL(new Blob([html],{type:'text/html;charset=utf-8'})),a=document.createElement('a');a.href=url;a.download='IRPC-normal-ajustamentos.html';a.click();URL.revokeObjectURL(url);setError('');}catch(e){setError(String(e));}}}>Exportar mapa parcial L6</button>
  {normalReportRows(draft).map((r,n)=><p key={n}>{r[1]} — {r[2]} — {r[3]}</p>)}
  </section>;
@@ -0,0 +1,24 @@
+import {FiscalProofParcelFields} from './fiscal-proof-parcel';
+import {newPecPayment, pecSource, type PecPayment} from '@/lib/irpc-pec';
+import type {AnnualBook} from '@/lib/irpc-annual-settlement';
+
+export function SimulationIrpcPec({book, save}: {book: AnnualBook; save: (book: AnnualBook) => void}) {
+    const detail = book.pecPayments;
+    if (!detail) return <fieldset className="rounded border p-3"><legend>PEC — comprovativos do próprio exercício</legend><p>O resumo anterior fica conservado. Preparar o detalhe permite reconciliar os pagamentos efectivos e deduzi-los até à colecta disponível, sem reembolso do excedente PEC.</p><button type="button" onClick={() => save({...book, pecPayments: {version: 1, state: book.pec.state, reference: book.pec.reference, rows: []}})}>Preparar detalhe PEC</button></fieldset>;
+    const update = (next: typeof detail) => save({...book, pecPayments: next});
+    return <fieldset className="space-y-2 rounded border p-3"><legend>PEC — pagamentos efectivamente comprovados</legend>
+        <p>{pecSource}</p><p>Identifique a natureza PEC no comprovativo. As utilizações anteriores exigem valor e suporte; zero conhecido é diferente de informação em falta. A parcela seleccionada não pode exceder o comprovado menos o já utilizado. Saldos de anos anteriores, cálculo da obrigação e créditos próprios permanecem separados.</p>
+        <label className="block">Estado dos PEC<select aria-label="Estado dos PEC comprovados L8" value={detail.state} onChange={e => update({...detail, state: e.target.value as typeof detail.state})}><option value="">Informação em falta</option><option value="known">Pagamentos conhecidos</option><option value="absent">Ausência declarada com suporte</option></select></label>
+        <label className="block">Suporte do inventário PEC<input aria-label="Suporte do inventário PEC L8" value={detail.reference} onChange={e => update({...detail, reference: e.target.value})}/></label>
+        <button type="button" onClick={() => update({...detail, state: 'known', rows: [...detail.rows, {...newPecPayment(crypto.randomUUID()), subjectNuit: book.subjectNuit, year: book.year}]})}>Registar comprovativo PEC</button>
+        {detail.rows.map((r, index) => {
+            const change = (p: Partial<PecPayment>) => update({...detail, rows: detail.rows.map(x => x.id === r.id ? {...x, ...p} : x)});
+            return <fieldset key={r.id} className="rounded border p-2"><legend>PEC {index + 1}</legend>
+                {([['document', 'Comprovativo PEC'], ['issuer', 'Emitente'], ['date', 'Data (AAAA-MM-DD)'], ['subjectNuit', 'NUIT beneficiário'], ['year', 'Exercício de origem'], ['currency', 'Moeda'], ['proofAmount', 'Montante comprovado'], ['previouslyUsed', 'Já utilizado fora destas parcelas'], ['priorUseReference', 'Suporte das utilizações anteriores ou do zero conhecido'], ['amount', 'Parcela disponível seleccionada'], ['reference', 'Suporte do pagamento PEC e afectação']] as const).map(([key, label]) => <label key={key} className="block">{label}<input aria-label={'PEC L8 ' + (index + 1) + ' — ' + label} value={r[key]} onChange={e => change({[key]: e.target.value})}/></label>)}
+                <label className="block">Pagamento PEC efectivamente comprovado<select aria-label={'PEC L8 ' + (index + 1) + ' — Efectivo'} value={r.effective} onChange={e => change({effective: e.target.value as PecPayment['effective']})}><option value="">Informação em falta</option><option value="yes">Sim — natureza PEC e pagamento reconciliados</option><option value="no">Não — previsão ou outra natureza</option></select></label>
+                <FiscalProofParcelFields value={r} change={change} label={"PEC L8 " + (index + 1)}/><button type="button" onClick={() => update({...detail, rows: detail.rows.filter(x => x.id !== r.id)})}>Retirar selecção PEC {index + 1}</button>
+            </fieldset>;
+        })}
+        <p>O detalhe substitui o resumo PEC apenas nesta execução. Os comprovativos e resultados de execuções anteriores permanecem no histórico; não há consumo automático de saldos oficiais.</p>
+    </fieldset>;
+}
@@ -0,0 +1,21 @@
+import {SimulationFxSelection} from '@/components/simulation-fx-selection';
+import {rawNormalFinancialSource,type NormalBook} from '@/lib/irpc-normal';
+import {newNormalPeriodFx,mapNormalPeriodFx,type NormalPeriodFxInput} from '@/lib/irpc-normal-period-fx';
+import {irpcFxSources,irpcFxRow,updateIrpcFx} from '@/lib/irpc-fx';
+export function SimulationIrpcPeriodFx({draft,book,save}:{draft:Record<string,unknown>;book:NormalBook;save:(b:NormalBook)=>void}){
+ const raw=rawNormalFinancialSource(draft),i=book.periodsFx;
+ if(!i)return<button type="button" onClick={()=>save({...book,periodsFx:newNormalPeriodFx()})}>Preparar período curto ou plano noutra moeda</button>;
+ const patch=(p:Partial<NormalPeriodFxInput>)=>save({...book,periodsFx:{...i,...p}}),model=mapNormalPeriodFx(draft,i,raw),sources=irpcFxSources(draft);
+ const text=(k:'from'|'to'|'planStart'|'reference'|'conversionReference'|'mznMapsReference',label:string)=><label className="block">{label}<input value={i[k]} onChange={e=>patch({[k]:e.target.value})}/></label>;
+ return<fieldset aria-label="Período e moeda L6" className="space-y-3 rounded border p-3"><legend>Período fiscal e conversão do plano — simulação L6</legend><p>Reutiliza os meses e valores originais do plano. Seleccione apenas os meses do período documentado;sem anualizar o resultado. Os mapas,activos e saldos fiscais permanecem emMZN e exigem reconciliação explícita. A conversão cambial para simulação usa o mecanismo existente; não confirma automaticamente a regra fiscal de conversão anual.</p>
+ <label className="block">Tipo de período<select value={i.kind} onChange={e=>patch({kind:e.target.value as NormalPeriodFxInput['kind']})}><option value="">Por identificar</option><option value="annual">Anual documentado — 12meses</option><option value="start">Início de actividade — 7(4)a</option><option value="cessation">Cessação de actividade — 7(4)b</option><option value="same_year">Início e fim de sujeição no mesmo exercício — 7(4)c</option><option value="transition">Transição para período autorizado/comunicado — 7(4)d</option></select></label>
+ {text('from','Início do período fiscal (AAAA-MM-DD)')}{text('to','Fim do período fiscal (AAAA-MM-DD)')}{text('planStart','Primeiro mês civil do plano (AAAA-MM-01)')}{text('reference','Suporte do evento,período e correspondência dos meses')}
+ {book.schedules&&<button type="button" onClick={()=>patch({from:i.from||book.schedules!.period.from,to:i.to||book.schedules!.period.to,reference:i.reference||book.schedules!.period.reference})}>Reutilizar datas e suporte já declarados nos campos vazios</button>}
+ {text('mznMapsReference','Reconciliação dos mapas,parcelas,activos e saldos existentes em MZN para este período')}
+ {raw?.currency!=='MZN'&&<>{text('conversionReference','Pressuposto documentado da conversão mensal para simulação')}
+ {[...new Set(model.rows.map(r=>r.period))].map(period=>{const date=model.rows.find(r=>r.period===period)?.date,entry=i.months.find(m=>m.period===period)??{period,currency:raw?.currency??''};const change=(p:Partial<typeof entry>)=>patch({months:[...i.months.filter(m=>m.period!==period),{...entry,...p}]});return<fieldset key={period} aria-label={'Câmbio do mês '+period} className="rounded border p-2"><legend>Mês{period} — {date} — {raw?.currency}</legend><label>Reutilizar selecção cambial existente<select value={entry.fxLink?.id??''} onChange={e=>{const s=sources.find(s=>s.id===e.target.value);if(s)change({currency:raw?.currency??'',fxSelection:s.selection,fxLink:{id:s.id,fingerprint:s.fingerprint}});}}><option value="">Seleccione uma origem documentada</option>{sources.map(s=><option value={s.id} key={s.id}>{s.label}</option>)}</select></label><SimulationFxSelection row={irpcFxRow('normal-'+period,entry)} onChange={p=>{if(p.fxSelection)change({...updateIrpcFx(entry,p.fxSelection),currency:raw?.currency??''});}}/></fieldset>;})}
+ </>}
+ {i.months.filter(m=>!model.rows.some(r=>r.period===m.period)).map(m=><p key={m.period}>Selecção conservada do mês{m.period},fora do período actual. <button type="button" onClick={()=>patch({months:i.months.filter(x=>x.period!==m.period)})}>Retirar selecção do mês{m.period} deste mapa</button></p>)}
+ <p>{model.months}meses;resultado convertido:{model.source?.accountingProfitBeforeTax??'Indeterminado'} MZN. {model.pending.join(' | ')}</p><p>Meses parciais,limites anuais por corresponder e contagem de perdas41(5) afectam apenas os respectivos casos. Colecta não equivale ao saldo final a pagar.</p>
+ </fieldset>;
+}
@@ -7,7 +7,7 @@ export function SimulationIrpcSchedules({book,save}:{book:NormalBook;save:(b:Nor
 const asset=(id:string,p:Partial<NormalAsset>)=>patch({assets:s.assets.map(a=>a.id===id?{...a,...p}:a)});
 return<fieldset aria-label="Mapas complementares L6" className="space-y-3 rounded border p-3"><legend>Mapas complementares — regras ordinárias documentadas</legend>
 <p>Reutiliza o resultado e as linhas do plano. As somas brutas de cada tema devem corresponder à conferência do lucro tributável. Os efeitos com sinal ficam discriminados; uma dúvida não apaga as parcelas independentes. L7 conserva benefícios e casos especiais; L8 conserva o fecho anual.</p>
- <fieldset><legend>Período anual e correspondência dos meses</legend><label>Tipo de período<select aria-label="Tipo de período L6" value={s.period.kind} onChange={e=>patch({period:{...s.period,kind:e.target.value as NormalSchedules['period']['kind']}})}><option value="">Por identificar</option><option value="calendar">Ano civil — artigo7(1)</option><option value="authorised_annual">Anual diferente — autorização artigo7(2)</option><option value="ep_annual">Anual diferente de EP — comunicação artigo7(3)</option></select></label>{(['from','to','reference']as const).map(k=><label key={k} className="block">{({from:'Início do período AAAA-MM-DD',to:'Termo do período AAAA-MM-DD',reference:'Suporte do período e da correspondência mensal'})[k]}<input aria-label={'Período L6 '+k} value={s.period[k]} onChange={e=>patch({period:{...s.period,[k]:e.target.value}})}/></label>)}<p>Período anual diferente: documente autorização do artigo7(2) ou comunicação do EP do artigo7(3), início de aplicação e manutenção por cinco exercícios. O plano representa o período completo com termo em2026, emMZN. Períodos curtos e conversão fiscal anual de outra moeda ficam por corresponder.</p></fieldset>
+ {book.periodsFx&&book.periodsFx.kind!=='annual'?<p>Período actual no mapa «Período fiscal e conversão do plano». O período anual anterior permanece conservado no histórico.</p>:<fieldset><legend>Período anual e correspondência dos meses</legend><label>Tipo de período<select aria-label="Tipo de período L6" value={s.period.kind} onChange={e=>patch({period:{...s.period,kind:e.target.value as NormalSchedules['period']['kind']}})}><option value="">Por identificar</option><option value="calendar">Ano civil — artigo7(1)</option><option value="authorised_annual">Anual diferente — autorização artigo7(2)</option><option value="ep_annual">Anual diferente de EP — comunicação artigo7(3)</option></select></label>{(['from','to','reference']as const).map(k=><label key={k} className="block">{({from:'Início do período AAAA-MM-DD',to:'Termo do período AAAA-MM-DD',reference:'Suporte do período e da correspondência mensal'})[k]}<input aria-label={'Período L6 '+k} value={s.period[k]} onChange={e=>patch({period:{...s.period,[k]:e.target.value}})}/></label>)}<p>Período anual diferente: documente autorização do artigo7(2) ou comunicação do EP do artigo7(3), início de aplicação e manutenção por cinco exercícios. O plano representa o período completo com termo em2026, emMZN. Períodos curtos e conversão fiscal anual de outra moeda ficam por corresponder.</p></fieldset>}
 <button type="button" onClick={()=>patch({rows:[...s.rows,newScheduleRow(crypto.randomUUID())]})}>Acrescentar regra complementar</button>
 {s.rows.map((r,n)=><fieldset key={r.id} className="rounded border p-2"><legend>Regra complementar {n+1}</legend>
 <label>Tratamento<select aria-label={'Tratamento complementar '+(n+1)} value={r.rule} onChange={e=>row(r.id,{rule:e.target.value as ScheduleRow['rule']})}><option value="">Por identificar</option>{Object.entries(scheduleRules).map(([k,v])=><option key={k} value={k}>{v[0]} — {v[2]}</option>)}</select></label>
@@ -19,11 +19,11 @@ export function SimulationIrpcSchedules({book,save}:{book:NormalBook;save:(b:Nor
 <label className="block">Juros ordinários remanescentes MZN<input value={s.interest.amount} onChange={e=>patch({interest:{...s.interest,amount:e.target.value}})}/></label>
 <label className="block">Suporte dos juros e condições<input value={s.interest.reference} onChange={e=>patch({interest:{...s.interest,reference:e.target.value}})}/></label>
 <label>Condições dos juros<select aria-label="Condições dos juros ordinários" value={s.interest.conditions} onChange={e=>patch({interest:{...s.interest,conditions:e.target.value as ''|'yes'}})}><option value="">Informação em falta</option><option value="yes">Demonstradas no recorte ordinário</option></select></label></fieldset>
- <fieldset><legend>Amortizações fiscais — quotas constantes anuais</legend><p>Decreto72/2013, artigos3–7. Activo próprio sujeito a deperecimento, custo histórico, uso no início de2026, método uniforme, vida útil fiscal não excedida. Documente que não há regra sectorial específica prevalecente ou limitação especial. A categoria exige qualificação documentada; os itens genéricos9/9.1 só se aplicam quando não há taxa específica da tabelaI. Duodécimos, reavaliação, bens usados e recuperação de quotas antes tributadas ficam separados.</p>
+ {!book.depreciation?<fieldset><legend>Amortizações fiscais — quotas constantes anuais</legend><p>Decreto72/2013, artigos3–7. Activo próprio sujeito a deperecimento, custo histórico, uso no início de2026, método uniforme, vida útil fiscal não excedida. Documente que não há regra sectorial específica prevalecente ou limitação especial. A categoria exige qualificação documentada; os itens genéricos9/9.1 só se aplicam quando não há taxa específica da tabelaI. Duodécimos, reavaliação, bens usados e recuperação de quotas antes tributadas ficam separados.</p>
 <label className="block">Reconciliação de todos os activos com a depreciação do plano<input value={s.assetsReference} onChange={e=>patch({assetsReference:e.target.value})}/></label>
 <button type="button" onClick={()=>patch({assets:[...s.assets,newNormalAsset(crypto.randomUUID())]})}>Acrescentar activo fiscal</button>
 {s.assets.map((a,n)=><fieldset key={a.id} className="rounded border p-2"><legend>Activo {n+1}</legend><label>Categoria fiscal<select aria-label={'Categoria activo '+(n+1)} value={a.category} onChange={e=>asset(a.id,{category:e.target.value as NormalAsset['category'],rate:e.target.value==='computer'?'25':e.target.value==='server'?'20':'',tableReference:e.target.value==='computer'?'Decreto72/2013 tabelaII grupo3 item9':e.target.value==='server'?'Decreto72/2013 tabelaII grupo3 item9.1':''})}><option value="">Por identificar</option><option value="computer">Computador, impressora, UPS — II/3/9 — 25%</option><option value="server">Servidor — II/3/9.1 — 20%</option><option value="other">Outra categoria — correspondência pendente</option></select></label>{([['description','Descrição'],['cost','Custo fiscal documentado MZN'],['residual','Valor residual MZN'],['rate','Taxa anual documentada %'],['accounting','Depreciação contabilística de2026 MZN'],['previousFiscal','Amortização fiscal acumulada anterior MZN'],['inUseFrom','Data de entrada em uso AAAA-MM-DD'],['tableReference','Diploma, tabela, código e taxa aplicáveis'],['reference','Documentos e condições do activo']]as const).map(([k,label])=><label key={k} className="block">{label}<input aria-label={label+' activo '+(n+1)} value={a[k]} onChange={e=>asset(a.id,{[k]:e.target.value})}/></label>)}
- <label>Condições do activo<select aria-label={'Condições activo '+(n+1)} value={a.conditions} onChange={e=>asset(a.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Demonstradas no recorte anual constante</option></select></label><button type="button" onClick={()=>patch({assets:s.assets.filter(q=>q.id!==a.id)})}>Retirar activo {n+1} das entradas actuais</button></fieldset>)}</fieldset>
+ <label>Condições do activo<select aria-label={'Condições activo '+(n+1)} value={a.conditions} onChange={e=>asset(a.id,{conditions:e.target.value as ''|'yes'})}><option value="">Informação em falta</option><option value="yes">Demonstradas no recorte anual constante</option></select></label><button type="button" onClick={()=>patch({assets:s.assets.filter(q=>q.id!==a.id)})}>Retirar activo {n+1} das entradas actuais</button></fieldset>)}</fieldset>:<p>Activos do mapa inicial conservados; a depreciação é agora reconciliada exclusivamente pelo mapa de tabelas, métodos, duodécimos e quotas anteriores abaixo.</p>}
 <label className="block">Suporte da perda fiscal do próprio exercício, se apurada<input value={s.currentLossReference} onChange={e=>patch({currentLossReference:e.target.value})}/></label><p>Perda actual conhecida: matéria colectável e colecta zero apenas depois de conferidas as restantes condições. Não é dedução a si própria nem saldo oficial de reporte. Informação insuficiente mantém os totais dependentes indeterminados.</p>
 </fieldset>;
 }
@@ -58,10 +58,28 @@ const menuTranslations = [
        'solicitudes recibidas',
    ],
    [
-        'Porquê investir em Moçambique',
-        'Why invest in Mozambique',
-        'Pourquoi investir au Mozambique',
-        'Por qué invertir en Mozambique',
+        'Porquê investir em Moçambique?',
+        'Why invest in Mozambique?',
+        'Pourquoi investir au Mozambique ?',
+        'Por qué invertir en Mozambique?',
+    ],
+    [
+        'Partir de uma ideia',
+        'Start with an idea',
+        'Partir d’une idée',
+        'Partir de una idea',
+    ],
+    [
+        'Consultar oportunidades',
+        'Browse opportunities',
+        'Consulter les opportunités',
+        'Consultar oportunidades',
+    ],
+    [
+        'Simulador Fiscal',
+        'Tax simulator',
+        'Simulateur fiscal',
+        'Simulador fiscal',
    ],
    [
        'Oportunidades de investimento',
@@ -30,7 +30,7 @@ const names: Record<string, string> = {
    '/contacto': 'Contacto',
    '/politica-de-privacidade': 'Política de Privacidade',
    '/termos-de-uso': 'Termos de Uso',
-    '/porque-investir': 'Porquê investir em Moçambique',
+    '/porque-investir': 'Porquê investir em Moçambique?',
    '/investimentos/iniciar': 'Iniciar ou continuar investimento',
    '/explorar/agronegocio': 'Explorar agronegócio',
    '/agronegocio': 'Artigo de agronegócio',
@@ -0,0 +1,3 @@
+// Derived code projection of resources/data/iso3166.tab; keep the existing PHP catalogue authoritative.
+// Source SHA256 (LF): 837c80785080c8433fd9d4ea87e78f161ac7a40389301c5153d4f90198baeb2a; regenerate with node tools/country-iso-projection.mjs
+export const countryIsoCodes = 'AD AE AF AG AI AL AM AO AQ AR AS AT AU AW AX AZ BA BB BD BE BF BG BH BI BJ BL BM BN BO BQ BR BS BT BV BW BY BZ CA CC CD CF CG CH CI CK CL CM CN CO CR CU CV CW CX CY CZ DE DJ DK DM DO DZ EC EE EG EH ER ES ET FI FJ FK FM FO FR GA GB GD GE GF GG GH GI GL GM GN GP GQ GR GS GT GU GW GY HK HM HN HR HT HU ID IE IL IM IN IO IQ IR IS IT JE JM JO JP KE KG KH KI KM KN KP KR KW KY KZ LA LB LC LI LK LR LS LT LU LV LY MA MC MD ME MF MG MH MK ML MM MN MO MP MQ MR MS MT MU MV MW MX MY MZ NA NC NE NF NG NI NL NO NP NR NU NZ OM PA PE PF PG PH PK PL PM PN PR PS PT PW PY QA RE RO RS RU RW SA SB SC SD SE SG SH SI SJ SK SL SM SN SO SR SS ST SV SX SY SZ TC TD TF TG TH TJ TK TL TM TN TO TR TT TV TW TZ UA UG UM US UY UZ VA VC VE VG VI VN VU WF WS YE YT ZA ZM ZW'.split(' ');
@@ -0,0 +1,12 @@
+export type FiscalProofParcel = {parcel?: string; parcelReference?: string};
+export const canonicalParcel = (s: string) => s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g, ' ');
+export function validateProofParcel(r: FiscalProofParcel) {
+    if (r.parcel !== undefined && typeof r.parcel !== 'string' || r.parcelReference !== undefined && typeof r.parcelReference !== 'string') throw Error('Identificação da parcela documental não recuperável; original conservado.');
+}
+export function requireProofParcel(r: FiscalProofParcel) {
+    validateProofParcel(r);
+    if (!!r.parcel?.trim() !== !!r.parcelReference?.trim()) throw Error('Parcela documental e suporte devem corresponder; não se presume que linhas distintas representam impostos diferentes.');
+}
+export const parcelProjection = (r: FiscalProofParcel): FiscalProofParcel => ({...(r.parcel === undefined ? {} : {parcel: r.parcel}), ...(r.parcelReference === undefined ? {} : {parcelReference: r.parcelReference})});
+// Old proofs without a parcel cover the physical document. They overlap any newly identified parcel until reconciled.
+export const overlappingProofParcels = (a: FiscalProofParcel & {identity: string}, b: FiscalProofParcel & {identity: string}) => a.identity === b.identity && (!a.parcel?.trim() || !b.parcel?.trim() || canonicalParcel(a.parcel) === canonicalParcel(b.parcel));
@@ -0,0 +1,223 @@
+import {carryPlan,carryIdentity,carrySource,newCreditCarry,validateCreditCarry,type CreditCarry} from './irpc-credit-carry.ts';
+import {economicTaxProof,economicGroupPending,economicDistributionIdentity,economicPosition,economicDeduction,economicSource,newEconomicCredits,validateEconomic,type EconomicCredits} from './irpc-economic-credit.ts';
+import {validateProofParcel,requireProofParcel,parcelProjection,overlappingProofParcels,type FiscalProofParcel} from './fiscal-proof-parcel.ts';
+import {validateInternational,internationalProofValue,internationalGroupPending,internationalPosition,internationalDeduction,internationalCreditSource,newInternationalCredits,type InternationalCredits,type InternationalTaxProof} from './irpc-international-credit.ts';
+import {validatePec,pecPaymentValue,pecDeduction,pecSource,type PecPayments} from './irpc-pec.ts';
+import {normalBook,normalCurrent} from './irpc-normal.ts';
+import {irpcBook,irpcCurrent} from './irpc-withholdings.ts';
+import {acquisitionScope} from './iva-acquisitions.ts';
+import {closureFingerprint} from './iva-closure.ts';
+import {addFractions,subtractFractions,decimalFraction,fraction,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+
+export const annualSettlementVersion='IRPC-annual-settlement/1';
+export const annualSettlementSource='CIRPC, arts. 63 e 67 (Lei 34/2007 e natureza da retenção na redacção aplicável da Lei 12/2025); Regulamento, Decreto 9/2008, arts. 21(2–5) e 27(1–2/6). Recorte: 2026, residente no regime geral, ano civil e MZN. Colecta corrente válida, retenções efectivamente sofridas por conta e PPC comprovados. PEC/créditos positivos e tributação autónoma ficam fora deste fecho inicial. Art. 27(6): montante inferior a 100 MZN sem cobrança/reembolso; saldo aritmético exacto conservado. Saldo simulado por colecta projectada; não é declaração submetida, pagamento ou reembolso recebido.';
+type State=''|'known'|'absent';
+type Evidence={state:State;amount:string;reference:string};
+type Group={state:State;reference:string};
+export type AnnualWithholding=FiscalProofParcel&{id:string;rowId:string;paymentId:string;sourceKey:string;subjectNuit:string;year:string;amount:string;incomeIncluded:''|'yes'|'no';reference:string};
+export type AnnualPpc=FiscalProofParcel&{id:string;document:string;issuer:string;date:string;subjectNuit:string;year:string;currency:string;proofAmount:string;amount:string;effective:''|'yes'|'no';reference:string};
+type AnnualRecord={version:typeof annualSettlementVersion;key:string;createdAt:string;model:AnnualModel};
+export type AnnualBook={version:1;subjectNuit:string;year:string;reference:string;assessment:''|'normal'|'special';assessmentKey:string;assessmentReference:string;withholdings:Group&{rows:AnnualWithholding[]};ppc:Group&{rows:AnnualPpc[]};pec:Evidence;pecPayments?:PecPayments;credits:Evidence;internationalCredits?:InternationalCredits;creditCarry?:CreditCarry;economicCredits?:EconomicCredits;result?:AnnualRecord;history:AnnualRecord[]};
+export const annualSource=(b:AnnualBook)=>{
+ const excluded=b.internationalCredits?(b.pecPayments?'Créditos económicos/benefícios positivos':'PEC/créditos económicos/benefícios positivos'):(b.pecPayments?'Créditos próprios positivos':'PEC/créditos positivos');
+ return annualSettlementSource.replace('PEC/créditos positivos',b.economicCredits?(b.pecPayments?'Benefícios positivos':'PEC/benefícios positivos'):excluded)+(b.pecPayments?' '+pecSource:'')+(b.internationalCredits?' '+internationalCreditSource:'')+(b.creditCarry?' '+carrySource:'')+(b.economicCredits?' '+economicSource:'');
+};
+export function prepareEconomicBook(b:AnnualBook):AnnualBook{
+ if(b.economicCredits)return b;
+ const next=prepareInternationalBook(b),e=newEconomicCredits(),old=next.internationalCredits!.economic;
+ if(old.state==='absent'){e.state='absent';e.reference=old.reference;}
+ return{...next,economicCredits:e};
+}
+export function prepareCreditCarry(b:AnnualBook):AnnualBook{return b.creditCarry?b:{...b,creditCarry:newCreditCarry()};}
+export function prepareInternationalBook(b:AnnualBook):AnnualBook{
+ if(b.internationalCredits)return b;
+ const c=newInternationalCredits(),old=b.credits;
+ if(old.state==='absent'||old.state==='known'&&old.amount==='0'){
+  c.economic=structuredClone(old);c.benefits=structuredClone(old);
+  if(old.state==='absent'){c.state='absent';c.reference=old.reference;}
+ }
+ return{...b,internationalCredits:c};
+}
+
+const evidence=():Evidence=>({state:'',amount:'',reference:''});
+export const newAnnualBook=():AnnualBook=>({version:1,subjectNuit:'',year:'',reference:'',assessment:'',assessmentKey:'',assessmentReference:'',withholdings:{state:'',reference:'',rows:[]},ppc:{state:'',reference:'',rows:[]},pec:evidence(),credits:evidence(),history:[]});
+export const newAnnualPpc=(id:string):AnnualPpc=>({id,document:'',issuer:'',date:'',subjectNuit:'',year:'',currency:'MZN',proofAmount:'',amount:'',effective:'',reference:''});
+export const newInternationalProof=(id:string):InternationalTaxProof=>({...newAnnualPpc(id),incomeTax:'',taxReference:'',exerciseReference:''});
+const zero=()=>fraction(0n),cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
+const iso=(s:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
+const moneyInput=(s:string)=>{if(!/^\d{1,18}(\.\d{1,2})?$/.test(s))throw Error('MontanteMZN em falta/inválido;máximo dois decimais,sem zero presumido.');return decimalFraction(s);};
+const canonical=(s:string)=>s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g,' ');
+const proofIdentity=(issuer:string,document:string,_date:string)=>JSON.stringify([canonical(issuer),canonical(document)]);
+function store(d:Record<string,unknown>){const s=JSON.parse(String(d.modelo_a_snapshot||'{"version":1,"books":{}}'));if(s.version!==1||!s.books||typeof s.books!=='object'||Array.isArray(s.books))throw Error('Livros fiscais não recuperáveis;originais conservados.');return s;}
+function books(d:Record<string,unknown>):Record<string,AnnualBook>{const m=store(d).irpcAnnual;if(m===undefined)return{};if(!m||typeof m!=='object'||Array.isArray(m))throw Error('MapaL8 não recuperável;originais conservados.');return m;}
+export function validateAnnual(b:AnnualBook){
+ if(b?.economicCredits!==undefined)validateEconomic(b.economicCredits);
+ if(b?.creditCarry!==undefined)validateCreditCarry(b.creditCarry);
+ if(b?.pecPayments!==undefined)validatePec(b.pecPayments);
+ if(b?.internationalCredits!==undefined)validateInternational(b.internationalCredits);
+ if(!b||b.version!==1||['subjectNuit','year','reference','assessmentKey','assessmentReference'].some(k=>typeof b[k as 'year']!=='string')||!['','normal','special'].includes(b.assessment)||!Array.isArray(b.history))throw Error('PreparaçãoL8 não recuperável.');
+ for(const g of[b.withholdings,b.ppc,b.pec,b.credits])if(!g||!['','known','absent'].includes(g.state)||typeof g.reference!=='string')throw Error('EstadoL8 não recuperável.');
+ for(const g of[b.pec,b.credits])if(typeof g.amount!=='string')throw Error('CréditoL8 não recuperável.');
+ const w=['id','rowId','paymentId','sourceKey','subjectNuit','year','amount','incomeIncluded','reference'],p=Object.keys(newAnnualPpc(''));
+ for(const[rows,keys]of[[b.withholdings.rows,w],[b.ppc.rows,p]]as const)if(!Array.isArray(rows)||new Set(rows.map(r=>r?.id)).size!==rows.length||rows.some(r=>!r||keys.some(k=>typeof(r as unknown as Record<string,unknown>)[k]!=='string')))throw Error('ComprovativosL8 não recuperáveis ou identificador repetido.');
+ for(const r of[...b.withholdings.rows,...b.ppc.rows])validateProofParcel(r);
+ if(b.withholdings.rows.some(r=>!['','yes','no'].includes(r.incomeIncluded))||b.ppc.rows.some(r=>!['','yes','no'].includes(r.effective)))throw Error('QualificaçãoL8 não recuperável.');
+ for(const r of[b.result,...b.history])if(r&&(r.version!==annualSettlementVersion||typeof r.key!=='string'||typeof r.createdAt!=='string'||!r.model||!Array.isArray(r.model.pending)))throw Error('HistóricoL8 não recuperável.');
+}
+export function annualBook(d:Record<string,unknown>){const b=books(d)[acquisitionScope(d)];if(b)validateAnnual(b);return b;}
+export function saveAnnualBook(d:Record<string,unknown>,b:AnnualBook){validateAnnual(b);return JSON.stringify({...store(d),irpcAnnual:{...books(d),[acquisitionScope(d)]:b}});}
+export function annualAssessment(d:Record<string,unknown>){
+ const b=normalBook(d),r=b.result,m=r?.model;
+ return{book:b,record:r,current:normalCurrent(d,b),key:r?closureFingerprint(r):'',subjectNuit:b.base?.subjectNuit??'',year:b.year,period:m?.periodsFx?{from:m.periodsFx.input.from,to:m.periodsFx.input.to}:m?.fiscalPeriod??m?.assessment?.period??null,kind:b.special?'special' as const:'normal' as const,colecta:b.special?m?.special?.colecta??null:m?.colecta??null,autonomous:b.special?m?.special?.expenses.autonomousTax??null:zero()};
+}
+export function reuseAnnualAssessment(d:Record<string,unknown>,b:AnnualBook):AnnualBook{const a=annualAssessment(d);return{...b,subjectNuit:b.subjectNuit||a.subjectNuit,year:b.year||a.year,assessment:a.kind,assessmentKey:a.key,assessmentReference:b.assessmentReference||a.book.assessment?.reference||''};}
+export function annualWithholdingOptions(d:Record<string,unknown>){
+ const b=irpcBook(d),current=irpcCurrent(d,b);return b.rows.flatMap(r=>r.allocations.map(a=>{
+  const p=b.payments.find(p=>p.id===a.paymentId),v=b.result?.rows.find(v=>v.id===r.id),issues:string[]=[];
+  if(!current||!b.result)issues.push('Recalcule e guardeL5 com as entradas actuais.');
+  if(r.direction!=='received'||r.origin!=='effective'||v?.direction!=='received'||v.status!=='calculated'||v.nature!=='on_account'||r.settlement!=='complete'||v.settled===null)issues.push('Apenas retenção recebida/efectiva por conta,calculada e reconciliada emL5;remessa por terceiros,definitiva ou projecção não é crédito próprio.');
+  if(!p||p.kind!=='withholding_proof'||p.currency!=='MZN'||r.currency!=='MZN'||!iso(p.date)||!p.reference.trim())issues.push('Comprovativo de retenção sofrida emMZN em falta ou fora do recorte.');
+  return{rowId:r.id,paymentId:a.paymentId,document:p?.reference??'',issuer:r.counterparty,date:p?.date??'',eventDate:v?.eventDate??'',year:v?.eventDate.slice(0,4)??'',amount:a.amount,proofAmount:p?.amount??'',identity:proofIdentity(r.counterparty,p?.reference??'',p?.date??''),key:closureFingerprint([r,v,p,a]),ready:!issues.length,reason:issues.join(' ')};
+ }));
+}
+export function reuseAnnualWithholding(d:Record<string,unknown>,b:AnnualBook,rowId:string,paymentId:string,id:string):AnnualBook{
+ const o=annualWithholdingOptions(d).find(o=>o.rowId===rowId&&o.paymentId===paymentId);if(!o)throw Error('ComprovativoL5 não encontrado;originais conservados.');
+ if(b.withholdings.rows.some(r=>r.rowId===rowId&&r.paymentId===paymentId))throw Error('Retenção/prova já seleccionada;altere a parcela existente sem duplicar.');
+ return{...b,withholdings:{...b.withholdings,rows:[...b.withholdings.rows,{id,rowId,paymentId,sourceKey:o.key,subjectNuit:b.subjectNuit,year:o.year,amount:o.amount,incomeIncluded:'',reference:''}]}};
+}
+function dependencies(d:Record<string,unknown>){let normal:unknown,L5:unknown;try{const a=annualAssessment(d);normal=[a.record,a.current];}catch(e){normal=String(e);}try{const b=irpcBook(d);L5=[b.rows,b.payments,b.result,irpcCurrent(d,b)];}catch(e){L5=String(e);}return[normal,L5,Object.entries(books(d)).filter(([k])=>k!==acquisitionScope(d)).map(([k,b])=>[k,b.subjectNuit,b.year,b.withholdings,b.ppc,...(b.pecPayments?[b.pecPayments]:[]),...(b.internationalCredits?[b.internationalCredits]:[]),...(b.creditCarry?[b.creditCarry]:[]),...(b.economicCredits?[b.economicCredits]:[])])];}
+function key(d:Record<string,unknown>,b:AnnualBook){const{result:_,history:__,...input}=b;return closureFingerprint([annualSettlementVersion,acquisitionScope(d),input,dependencies(d)]);}
+export function annualCurrent(d:Record<string,unknown>,b:AnnualBook){return !!b.result&&b.result.key===key(d,b);}
+export function calculateAnnual(d:Record<string,unknown>,b:AnnualBook){
+ validateAnnual(b);const{result:_result,history:_history,...input}=b;const pending:string[]=[],warn:string[]=[];let assessment:ReturnType<typeof annualAssessment>|null=null,colecta:FiscalFraction|null=null;let options:ReturnType<typeof annualWithholdingOptions>=[];
+ try{assessment=annualAssessment(d);const a=assessment,m=a.record?.model;
+  if(!a.record||!a.current||a.key!==b.assessmentKey||b.assessment!==a.kind)pending.push('Colecta de origem ausente,alterada ou não corrente;reutilize a execuçãoL6/L7 aplicável,não some nem contorne efeitosL7.');
+  if(!/^\d{9}$/.test(b.subjectNuit)||b.subjectNuit!==a.subjectNuit||b.year!=='2026'||b.year!==a.year||a.book.scope!=='resident_general'||m?.currency!=='MZN'||a.period?.from!=='2026-01-01'||a.period?.to!=='2026-12-31')pending.push('Entidade/NUIT,exercício ou âmbito fora do recorte residente/ano civil2026/MZN;períodos especiais permanecem separados.');
+  if(!b.reference.trim()||!b.assessmentReference.trim())pending.push('Falta suporte do fecho do sujeito/exercício e da colecta seleccionada.');
+  if(!a.colecta||cmp(a.colecta,zero())<0n)pending.push('Colecta aplicável indeterminada;uma parcelaL6 não substitui totalL7 pendente.');else colecta=structuredClone(a.colecta);
+  if(a.kind==='special'&&(!m?.special||!a.autonomous||cmp(a.autonomous,zero())!==0n))pending.push('Tributação autónoma positiva/indeterminada exige liquidação própria;este primeiro saldo não a ignora nem a compensa.');
+ }catch(e){pending.push('Origem da colecta não recuperável: '+String(e));}
+ try{options=annualWithholdingOptions(d);}catch(e){if(b.withholdings.state==='known'||b.withholdings.rows.length)pending.push('OrigemL5 não recuperável: '+String(e));}
+ const group=(g:Group,rows:unknown[],label:string)=>{if(!g.state||!g.reference.trim())pending.push(label+':identifique valor conhecido,ausência declarada ou informação em falta com suporte.');if(g.state==='absent'&&rows.length)pending.push(label+':ausência declarada contradiz parcelas presentes;conserve e reconcilie.');if(g.state==='known'&&!rows.length)pending.push(label+':não há comprovativos seleccionados;ausência exige declaração própria.');};
+ group(b.withholdings,b.withholdings.rows,'Retenções sofridas por conta');group(b.ppc,b.ppc.rows,'PPC efectuados');
+ try{if(b.withholdings.state==='absent'&&options.some(o=>o.ready&&o.year===b.year&&cmp(moneyInput(o.amount),zero())>0n))pending.push('Ausência de retenções sofridas contradiz provaL5 efectiva por conta no exercício;reconcilie sem a ignorar.');}catch(e){pending.push('Reconciliação da ausência de retenções: '+String(e));}
+ for(const[label,e]of[...(b.pecPayments?[]:[['PEC',b.pec]as const]),...(b.internationalCredits?[]:[['Créditos com regras próprias',b.credits]as const])]){try{if(!e.state||!e.reference.trim())throw Error('presença/ausência e suporte em falta');if(e.state==='absent'){if(e.amount.trim())throw Error('ausência contradiz montante preenchido');}else if(cmp(moneyInput(e.amount),zero())!==0n)throw Error('montante positivo fora deste recorte:corresponder ordem,limite e transporte próprios;sem abatimento ou reembolso automático');}catch(err){pending.push(label+': '+String(err));}}
+ const claims:Array<FiscalProofParcel&{id:string;kind:'withholding'|'ppc'|'pec'|'foreign_credit'|'economic_credit';country?:string;positionId?:string;previouslyUsed?:FiscalFraction;identity:string;proofAmount:FiscalFraction|null;value:FiscalFraction|null;sourceKey:string;allocationAmount:FiscalFraction|null;document:string;issuer:string;date:string;subjectNuit:string;year:string;reason:string}>=[];
+ for(const r of b.withholdings.rows){const o=options.find(o=>o.rowId===r.rowId&&o.paymentId===r.paymentId),issues:string[]=[];let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null;
+  try{requireProofParcel(r);if(!o||!o.ready||r.sourceKey!==o.key)throw Error(o?.reason||'provaL5 ausente ou alterada;reutilize sem duplicar');if(r.subjectNuit!==b.subjectNuit||r.year!==b.year||o.year!==b.year||!o.date.startsWith(b.year+'-'))throw Error('entidade/exercício da retenção não correspondem ao fecho');if(r.incomeIncluded!=='yes'||!r.reference.trim())throw Error('confirme o próprio beneficiário/NUIT e inclusão do rendimento na base do exercício com suporte');value=moneyInput(r.amount);proofAmount=moneyInput(o.proofAmount);if(cmp(value,moneyInput(o.amount))>0n)throw Error('parcela ultrapassa a retenção efectivamente comprovada e afectada emL5');if(b.withholdings.rows.filter(x=>x.rowId===r.rowId&&x.paymentId===r.paymentId).length!==1)throw Error('retenção/prova repetida;uma afectação por linhaL5');if(assessment?.record?.model.special?.cooperative.status==='calculated'&&cmp(value,zero())>0n)throw Error('cooperativa integralmente elegível declara ausência de rendimentos retidos;segregue o casoL7 antes do crédito anual');}catch(e){issues.push(String(e));value=null;}
+  claims.push({...parcelProjection(r),id:r.id,kind:'withholding',identity:o?.identity??'',proofAmount,value,sourceKey:r.sourceKey,allocationAmount:o&&value?moneyInput(o.amount):null,document:o?.document??r.paymentId,issuer:o?.issuer??'',date:o?.date??'',subjectNuit:r.subjectNuit,year:r.year,reason:issues.join(' ')});
+ }
+ for(const r of b.ppc.rows){const issues:string[]=[];let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null;
+  try{requireProofParcel(r);if(!r.document.trim()||!r.issuer.trim()||!r.reference.trim()||r.effective!=='yes'||r.currency!=='MZN'||!iso(r.date)||!r.date.startsWith(b.year+'-')||r.subjectNuit!==b.subjectNuit||r.year!==b.year)throw Error('PPC exige comprovativo efectivo,MZN,data,entidade e exercício correspondentes;projecção/tesouraria não é pagamento');value=moneyInput(r.amount);proofAmount=moneyInput(r.proofAmount);if(cmp(value,proofAmount)>0n)throw Error('parcelaPPC ultrapassa o montante comprovado');}catch(e){issues.push(String(e));value=null;}
+  claims.push({...parcelProjection(r),id:r.id,kind:'ppc',identity:proofIdentity(r.issuer,r.document,r.date),proofAmount,value,sourceKey:'',allocationAmount:null,document:r.document,issuer:r.issuer,date:r.date,subjectNuit:r.subjectNuit,year:r.year,reason:issues.join(' ')});
+ }
+ if(b.pecPayments){group(b.pecPayments,b.pecPayments.rows,'PEC pagos no próprio exercício');for(const r of b.pecPayments.rows){let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null,previouslyUsed:FiscalFraction|undefined;let reason='';try{({value,proofAmount,previouslyUsed}=pecPaymentValue(r,b.subjectNuit,b.year));}catch(e){reason=String(e);}claims.push({...parcelProjection(r),id:r.id,kind:'pec',identity:proofIdentity(r.issuer,r.document,r.date),value,proofAmount,previouslyUsed,sourceKey:'',allocationAmount:null,document:r.document,issuer:r.issuer,date:r.date,subjectNuit:r.subjectNuit,year:r.year,reason});}}
+ if(b.internationalCredits){
+  pending.push(...internationalGroupPending(b.internationalCredits,!!b.economicCredits));
+  const countries=b.internationalCredits.positions.map(p=>p.country);
+  if(new Set(countries).size!==countries.length)pending.push('Um país/exercício tem várias posições;consolide rendimentos e comprovativos sob uma única fracção nacional,sem repetir o limite.');
+  for(const p of b.internationalCredits.positions)for(const r of p.payments){let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null,reason='';try{({value,proofAmount}=internationalProofValue(r,b.subjectNuit,b.year));}catch(e){reason=String(e);}claims.push({...parcelProjection(r),id:r.id,kind:'foreign_credit',country:p.country,positionId:p.id,identity:proofIdentity(r.issuer,r.document,r.date),proofAmount,value,sourceKey:'',allocationAmount:null,document:r.document,issuer:r.issuer,date:r.date,subjectNuit:r.subjectNuit,year:r.year,reason});}
+ }
+ if(b.economicCredits){
+  pending.push(...economicGroupPending(b.economicCredits));
+  if(!b.internationalCredits)pending.push('Distinguir o detalhe económico do inventário internacional e dos benefícios; use a preparação existente sem apagar o resumo anterior.');
+  for(const r of b.economicCredits.rows){let value:FiscalFraction|null=null,proofAmount:FiscalFraction|null=null,previouslyUsed:FiscalFraction|undefined,reason='';try{({value,proofAmount,previouslyUsed}=economicTaxProof(r));}catch(e){reason=String(e);}claims.push({id:r.id,kind:'economic_credit',positionId:r.id,identity:proofIdentity(r.taxIssuer,r.taxDocument,r.distributionDate),parcel:r.taxParcel,parcelReference:r.parcelReference,proofAmount,value,previouslyUsed,sourceKey:'',allocationAmount:null,document:r.taxDocument,issuer:r.taxIssuer,date:r.distributionDate,subjectNuit:r.subjectNuit,year:r.year,reason});}
+ }
+ const elsewhere:Array<FiscalProofParcel&{identity:string;subjectNuit:string;year:string;value:FiscalFraction;proofAmount:FiscalFraction;sourceKey:string;kind:'ppc'|'pec'|'withholding'|'foreign_credit'|'economic_credit';country?:string;previouslyUsed?:FiscalFraction}>=[];
+ for(const[scope,other]of Object.entries(books(d))){if(scope===acquisitionScope(d))continue;try{validateAnnual(other);for(const r of other.economicCredits?.rows??[]){
+   if(b.economicCredits?.rows.some(x=>economicDistributionIdentity(x)===economicDistributionIdentity(r)))pending.push('Parcela de lucros económicos já preparada noutro mapa;consolide sem duplicar o crédito, mesmo com documentos de imposto diferentes.');
+   const v=economicTaxProof(r);elsewhere.push({identity:proofIdentity(r.taxIssuer,r.taxDocument,r.distributionDate),parcel:r.taxParcel,parcelReference:r.parcelReference,subjectNuit:r.subjectNuit,year:r.year,...v,sourceKey:'',kind:'economic_credit'});
+  }for(const p of other.internationalCredits?.positions??[]){if(other.subjectNuit===b.subjectNuit&&other.year===b.year&&b.internationalCredits?.positions.some(x=>x.country===p.country))pending.push('País '+p.country+' já preparado noutro mapa da entidade/exercício;consolide a fracção nacional e usos sem duplicar quotas.');for(const r of p.payments){const v=internationalProofValue(r,other.subjectNuit,other.year);elsewhere.push({...parcelProjection(r),identity:proofIdentity(r.issuer,r.document,r.date),subjectNuit:r.subjectNuit,year:r.year,...v,sourceKey:'',kind:'foreign_credit',country:p.country});}}for(const r of other.pecPayments?.rows??[]){const p=pecPaymentValue(r,other.subjectNuit,other.year);elsewhere.push({...parcelProjection(r),identity:proofIdentity(r.issuer,r.document,r.date),subjectNuit:r.subjectNuit,year:r.year,...p,sourceKey:'',kind:'pec'});}for(const r of other.ppc.rows)elsewhere.push({...parcelProjection(r),identity:proofIdentity(r.issuer,r.document,r.date),subjectNuit:r.subjectNuit,year:r.year,value:moneyInput(r.amount),proofAmount:moneyInput(r.proofAmount),sourceKey:'',kind:'ppc'});for(const r of other.withholdings.rows){const source=(store(d).irpcWithholdings??{})[scope];const row=source?.rows?.find((x:{id:string})=>x.id===r.rowId),p=source?.payments?.find((x:{id:string})=>x.id===r.paymentId);if(row&&p)elsewhere.push({...parcelProjection(r),identity:proofIdentity(row.counterparty,p.reference,p.date),subjectNuit:r.subjectNuit,year:r.year,value:moneyInput(r.amount),proofAmount:moneyInput(p.amount),sourceKey:r.sourceKey,kind:'withholding'});}}catch(e){if(other?.subjectNuit===b.subjectNuit)pending.push('Outro mapa da mesma entidade não recuperável para conferir duplicações: '+scope+';'+String(e));}}
+ for(const c of claims){if(!c.value||!c.proofAmount)continue;const same=claims.filter(x=>overlappingProofParcels(x,c)&&x.value),other=elsewhere.filter(x=>overlappingProofParcels(x,c));let issue='';
+  if(same.filter(x=>x.kind!=='withholding').length>1&&!same.every(x=>x.kind==='economic_credit')||new Set(same.map(x=>x.kind)).size>1)issue='Mesmo comprovativo repetido ou usado com naturezas diferentes (retenção/PPC/PEC/crédito internacional);reconcilie sem dedução dupla.';
+  if(other.some(x=>x.subjectNuit!==b.subjectNuit||x.year!==b.year))issue='Mesmo comprovativo já associado a outra entidade/exercício;reconcilie a titularidade e a afectação.';
+  if([...same,...other].some(x=>x.proofAmount&&cmp(x.proofAmount,c.proofAmount!)!==0n)||cmp(addFractions([...same.flatMap(x=>x.value?[x.value]:[]),...other.map(x=>x.value)]),c.proofAmount)>0n)issue='Comprovativo utilizado além do montante disponível ou com montantes divergentes neste/outro mapa.';
+  if((c.kind==='pec'||c.kind==='economic_credit')&&c.previouslyUsed){if(other.some(x=>x.kind!==c.kind)||[...same,...other].some(x=>!x.previouslyUsed||cmp(x.previouslyUsed,c.previouslyUsed!)!==0n)||cmp(addFractions([c.previouslyUsed,...same.flatMap(x=>x.value?[x.value]:[]),...other.map(x=>x.value)]),c.proofAmount)>0n)issue='PEC/IRPC económico com utilização/atribuição anterior divergente, natureza incompatível ou parcelas acima do saldo disponível.';}
+  if(other.some(x=>x.kind!==c.kind))issue='Comprovativo já afectado a outra natureza (retenção/PPC/PEC/crédito internacional);sem dupla dedução.';
+  if(c.kind==='foreign_credit'&&other.some(x=>x.country!==c.country))issue='Comprovativo estrangeiro associado a outro país/natureza;reconcilie sem duplicação.';
+  if(c.kind==='withholding'&&c.sourceKey&&c.allocationAmount&&cmp(addFractions([...claims.filter(x=>x.kind==='withholding'&&x.sourceKey===c.sourceKey).flatMap(x=>x.value?[x.value]:[]),...elsewhere.filter(x=>x.kind==='withholding'&&x.sourceKey===c.sourceKey).map(x=>x.value)]),c.allocationAmount)>0n)issue='Mesma afectação L5 reutilizada além da parcela disponível, ainda que o comprovativo global seja maior.';
+  if(issue)c.reason=[c.reason,issue].filter(Boolean).join(' ');
+ }
+ for(const c of claims)if(c.reason)pending.push((c.document||c.id)+': '+c.reason);
+ const knownWithholdings=addFractions(claims.filter(c=>c.kind==='withholding'&&!c.reason&&c.value).map(c=>c.value!)),knownPpc=addFractions(claims.filter(c=>c.kind==='ppc'&&!c.reason&&c.value).map(c=>c.value!));
+ const positions=b.internationalCredits?.positions.map(p=>{const own=claims.filter(c=>c.kind==='foreign_credit'&&c.positionId===p.id);const m=internationalPosition(p,addFractions(own.filter(c=>!c.reason&&c.value).map(c=>c.value!)),own.filter(c=>c.reason).map(c=>c.reason),b.subjectNuit,b.year,b.assessmentKey);pending.push(...m.pending.map(e=>'País '+p.country+': '+e));return m;})??[];
+ const economicRows=b.economicCredits?.rows.map(r=>{
+  const issues=claims.filter(c=>c.kind==='economic_credit'&&c.positionId===r.id&&c.reason).map(c=>c.reason);
+  const m=economicPosition(r,b.subjectNuit,b.year,b.assessmentKey,colecta,issues);
+  pending.push(...m.pending.map(e=>'Lucros '+r.distributionDocument+': '+e));return m;
+ })??[];
+ if(b.economicCredits){
+  if(b.economicCredits.rows.length&&assessment?.kind!=='normal')pending.push('Crédito económico delimitado à colecta normal corrente;efeitos L7 exigem correspondência própria.');
+ }
+ const economicPreview=b.economicCredits?economicDeduction(economicRows,colecta,true):null;
+ const remainingForCarry=economicPreview?.afterCredit??colecta;
+ const pecAvailable=addFractions(claims.filter(c=>c.kind==='pec'&&!c.reason&&c.value).map(c=>c.value!));
+ const carryDuplicates:string[]=[];
+ if(b.creditCarry)for(const[scope,other]of Object.entries(books(d))){
+  if(scope===acquisitionScope(d)||other.subjectNuit!==b.subjectNuit)continue;
+  try{validateAnnual(other);if(other.creditCarry?.lots.some(r=>b.creditCarry!.lots.some(x=>carryIdentity(x)===carryIdentity(r))))carryDuplicates.push('Saldo anterior já preparado noutro mapa da entidade;consolide a origem e usos sem duplicar: '+scope);}
+  catch(e){carryDuplicates.push('Outro mapa da entidade não recuperável para conferir saldos anteriores: '+scope+';'+String(e));}
+ }
+ const carry=b.creditCarry?carryPlan(b.creditCarry,b.subjectNuit,b.year,b.assessmentKey,addFractions(positions.flatMap(p=>p.available&&!p.pending.length?[p.available]:[])),pecAvailable,remainingForCarry,carryDuplicates):null;
+ if(carry)pending.push(...carry.pending);
+ const ready=pending.length===0&&colecta!==null,economic=b.economicCredits?economicDeduction(economicRows,colecta,ready):null,afterEconomic=economic?.afterCredit??colecta;
+ const international=b.internationalCredits?internationalDeduction(positions,afterEconomic,ready,carry?.international??undefined):null;
+ const creditCollecta=ready&&carry?subtractFractions(international?.afterCredit??afterEconomic!,carry.priorInternational):international?.afterCredit??afterEconomic;
+ const pec=b.pecPayments?pecDeduction(pecAvailable,creditCollecta,ready,carry?.pec??undefined):null;
+ const afterPec=ready&&carry?subtractFractions(pec?.afterPec??creditCollecta!,carry.priorPec):pec?.afterPec??creditCollecta;
+ const arithmeticBalance=ready?subtractFractions(subtractFractions(afterPec!,knownWithholdings),knownPpc):null;
+ if(international&&international.insufficientCollecta&&cmp(international.insufficientCollecta,zero())>0n)warn.push('Crédito elegível sem colecta suficiente:sem reembolso,transporte ou escolha automática da afectação por país.');
+ let payable:FiscalFraction|null=null,recoverable:FiscalFraction|null=null,belowMinimum:FiscalFraction|null=null;let status:'payable'|'recoverable'|'balanced'|'below_minimum'|'indeterminate'='indeterminate';
+ if(arithmeticBalance){const n=BigInt(arithmeticBalance.numerator),abs=fraction(n<0n?-n:n,BigInt(arithmeticBalance.denominator));payable=zero();recoverable=zero();belowMinimum=zero();if(!n)status='balanced';else if(cmp(abs,fraction(100n))<0n){status='below_minimum';belowMinimum=abs;warn.push('Art27(6):saldo inferior a100MZN,sem cobrança/reembolso neste recorte;aritmética conservada,não é transporte de crédito.');}else if(n>0n){status='payable';payable=abs;}else{status='recoverable';recoverable=abs;}}
+ return{version:annualSettlementVersion,input:structuredClone(input),subjectNuit:b.subjectNuit,year:b.year,assessment:assessment?.record?{key:b.assessmentKey,kind:b.assessment,version:assessment.record.model.version,createdAt:assessment.record.createdAt,colecta,period:assessment.period,origin:assessment.record.model.origin}:null,claims,...(economic?{economicCredit:economic}:{}),internationalCredit:international,pecDeduction:pec,...(carry?{creditCarry:{...carry,afterInternational:ready?creditCollecta:null,afterPec:ready?afterPec:null}}:{}),knownWithholdings,knownPpc,arithmeticBalance,payable,recoverable,belowMinimum,status,pending:[...new Set(pending)],warnings:warn,source:annualSource(b),officialBalancesConsumed:false,submitted:false,refundReceived:false,limitations:[...(b.economicCredits?['Crédito económico ordinário:IRPC correspondente aos lucros,acréscimo53 já incluído e quota proporcional documentados. Sem cálculo automático da inclusão ou da exclusão40;liquidação64(3),associações64(4),benefícios e regras especiais separados. Sem reembolso ou transporte económico presumidos.']:[]),...(b.creditCarry?['Saldos anteriores documentados: escolha explícita das parcelas correntes e anteriores, sem prioridade presumida entre exercícios, reembolso ou criação/consumo de saldos oficiais.']:[]),...(b.internationalCredits?['Crédito internacional do próprio exercício:fracção nacional,convenção e montantes MZN são documentados;sem cálculo presumido,transporte ou consumo oficial. '+(b.economicCredits?'Benefícios positivos ficam separados;crédito económico no detalhe próprio.':'Créditos económicos/benefícios positivos ficam separados.')]:[]),b.economicCredits?'L8 parcial:benefícios próprios,derivação automática de quotas,inclusão/correcção económica na base,liquidação/associações,obrigações,autónomos,períodos especiais,moedas eM20/M22 separados. Saldos anteriores só quando detalhados e documentados.':b.creditCarry?'L8 parcial:créditos económicos/benefícios,obrigações,tributação autónoma,períodos especiais,outras moedas e correspondência M20/M22 separados. Prazos dos saldos anteriores demonstrados apenas para origens anuais ordinárias documentadas;sem criação automática de transporte.':b.internationalCredits?'L8 parcial:créditos económicos/benefícios positivos,transporte/caducidade,obrigações,tributação autónoma,períodos especiais e outras moedas separados. PEC sem reembolso ou transporte automático.':(b.pecPayments?'L8 parcial:transporte/caducidade de PEC, cálculo da obrigação, créditos próprios positivos, tributação autónoma, períodos especiais e outras moedas separados. Excedente PEC não é reembolso nem saldo transportado oficialmente.':'L8 parcial:PEC e créditos positivos,tributação autónoma,períodos especiais e pagamentos noutra moeda exigem regras próprias.'),'PPC aqui é pagamento comprovado;não cálculo automático da obrigação ou calendário.','Retenção sofrida não é retenção entregue pela empresa por conta de terceiros.','Valores racionais exactos;camposM20/M22 e representação não presumidos.','Saldo simulado por colecta projectada;sem pagamento,submissão ou reembolso automático.']};
+}
+export type AnnualModel=ReturnType<typeof calculateAnnual>;
+export function recordAnnual(d:Record<string,unknown>,b:AnnualBook,now=new Date().toISOString()):AnnualBook{return{...b,history:b.result?[...b.history,structuredClone(b.result)]:b.history,result:{version:annualSettlementVersion,key:key(d,b),createdAt:now,model:calculateAnnual(d,b)}};}
+const show=(v:FiscalFraction|null)=>v?(fractionPresentation(v).approximate?'≈':'')+fractionPresentation(v).decimal+' MZN (exacto '+v.numerator+'/'+v.denominator+')':'Indeterminado';
+const stateLabel=(s:State)=>s==='known'?'Valor conhecido':s==='absent'?'Ausência declarada':'Informação em falta';
+export function annualReportRows(d:Record<string,unknown>):Array<[string,string,string,string]>{
+ try{
+  const b=annualBook(d),r=b?.result;if(!b||!r)return[];const m=r.model;
+  const status={payable:'A pagar',recoverable:'A recuperar',balanced:'Saldo zero',below_minimum:'Inferior ao mínimo de cobrança/reembolso',indeterminate:'Indeterminado'}[m.status];
+  return[
+   ['IRPC — L8','Fecho anual — âmbito e origem',
+    'NUIT: '+m.subjectNuit+'; exercício: '+m.year+'; colecta: '+show(m.assessment?.colecta??null)+'; origem: '+(m.assessment?.kind==='special'?'L7 qualificado':'L6 normal')+'. '+(annualCurrent(d,b)?'Entradas correspondentes.':'Histórico; origem/entradas alteradas: recalcule o saldo corrente.')+' Saldo simulado, não liquidação submetida.',
+    m.input.reference+'; '+m.input.assessmentReference+'; '+m.source],
+   ...m.claims.map(c=>[
+    'IRPC — L8',(c.kind==='withholding'?'Retenção sofrida':c.kind==='pec'?'PEC':c.kind==='economic_credit'?'IRPC correspondente aos lucros':c.kind==='foreign_credit'?'Imposto estrangeiro':'PPC')+' — '+(c.document||c.id),
+    'Entidade: '+c.subjectNuit+'; exercício: '+c.year+'; emitente: '+c.issuer+'; data: '+c.date+'; comprovado: '+show(c.proofAmount)+'; parcela: '+(c.reason?'Indeterminado':show(c.value))+(c.parcel?'; parcela documental: '+c.parcel+'; '+(c.parcelReference??''):'')+'. '+(c.reason||'Reconciliada sem utilização duplicada.'),
+    c.kind==='economic_credit'?(m.input.economicCredits?.reference??'')+'; '+(m.input.economicCredits?.rows.find(r=>r.id===c.id)?.attributionReference??''):c.kind==='withholding'?m.input.withholdings.reference+'; '+(m.input.withholdings.rows.find(r=>r.id===c.id)?.reference??''):c.kind==='foreign_credit'?(m.input.internationalCredits?.reference??'')+'; '+(m.input.internationalCredits?.positions.flatMap(p=>p.payments).find(r=>r.id===c.id)?.reference??'')+'; '+(m.input.internationalCredits?.positions.flatMap(p=>p.payments).find(r=>r.id===c.id)?.exerciseReference??''):c.kind==='pec'?(m.input.pecPayments?.reference??'')+'; '+(m.input.pecPayments?.rows.find(r=>r.id===c.id)?.reference??'')+'; utilizações anteriores: '+(m.input.pecPayments?.rows.find(r=>r.id===c.id)?.previouslyUsed??'')+' MZN; '+(m.input.pecPayments?.rows.find(r=>r.id===c.id)?.priorUseReference??''):m.input.ppc.reference+'; '+(m.input.ppc.rows.find(r=>r.id===c.id)?.reference??'')
+   ]as[string,string,string,string]),
+   ...(m.economicCredit?[
+    ...m.economicCredit.rows.map(r=>['IRPC — L8','Crédito económico — '+r.input.distributionDocument,
+     'Lucros incluídos: '+r.input.income+' MZN;IRPC correspondente: '+r.input.taxAmount+' MZN;crédito nominal60%: '+show(r.nominal)+';acréscimo53 incluído: '+r.input.grossUpIncluded+' MZN;quota proporcional: '+show(r.nationalLimit)+';elegível: '+show(r.eligible)+';uso efectivo anterior: '+show(r.previousUse)+';disponível: '+show(r.available)+';estado: '+r.status+'. '+r.pending.join(' | '),
+     r.input.qualificationReference+';40(1): '+r.input.article40Reference+';inclusão: '+r.input.incomeReference+';53: '+r.input.grossUpReference+';quota: '+r.input.nationalLimitReference+';uso: '+r.input.previousUse.reference]as[string,string,string,string]),
+    ['IRPC — L8','Crédito económico — antes do internacional','Disponível: '+show(m.economicCredit.available)+';dedução: '+show(m.economicCredit.deducted)+';colecta após crédito económico: '+show(m.economicCredit.afterCredit)+'. Sem reembolso ou criação/consumo de saldo oficial.',m.economicCredit.source+'; '+(m.input.economicCredits?.reference??'')]as[string,string,string,string]
+   ]:[]),
+   ...(m.internationalCredit?[
+    ...m.internationalCredit.positions.map(p=>['IRPC — L8','Crédito internacional — '+p.country,'Imposto pago seleccionado: '+show(p.paid)+'; fracção nacional: '+show(p.nationalLimit)+'; limite CDT: '+(p.input.treaty==='no'?'Não aplicável documentado':show(p.treatyLimit))+'; elegível: '+show(p.eligible)+'; utilização anterior: '+show(p.previousUse)+'; disponível: '+show(p.available)+'; imposto acima dos limites: '+show(p.aboveLimit)+'. '+p.pending.join(' | '),p.input.incomeReference+'; '+p.input.nationalLimitReference+'; '+p.input.treatyReference+'; '+p.input.previousUse.reference]as[string,string,string,string]),
+    ['IRPC — L8','Crédito internacional — antes do PEC','Disponível conhecido: '+show(m.internationalCredit.available)+'; dedução: '+show(m.internationalCredit.deducted)+'; colecta após crédito: '+show(m.internationalCredit.afterCredit)+'; elegível não deduzido por insuficiência de colecta: '+show(m.internationalCredit.insufficientCollecta)+(m.creditCarry?'; crédito corrente não escolhido: '+show(m.internationalCredit.notSelected??null):'')+'. Sem reembolso,transporte ou afectação oficial por país. Estado: '+stateLabel(m.input.internationalCredits?.state??'')+'. Créditos económicos/benefícios: '+stateLabel(m.input.internationalCredits?.economic.state??'')+' / '+stateLabel(m.input.internationalCredits?.benefits.state??'')+'.',m.internationalCredit.source+'; '+(m.input.internationalCredits?.reference??'')+'; '+(m.input.internationalCredits?.economic.reference??'')+'; '+(m.input.internationalCredits?.benefits.reference??'')]as[string,string,string,string]
+   ]:[]),
+   ...(m.creditCarry?[
+    ...m.creditCarry.lots.map(l=>['IRPC — L8','Saldo anterior — '+(l.kind==='pec'?'PEC':'Crédito internacional '+l.country)+' — '+l.year,
+     'Remanescente da origem: '+show(l.opening)+'; usos efectivos: '+show(l.used)+'; disponível: '+show(l.available)+'; parcela escolhida: '+show(l.selected)+'; saldo aritmético posterior: '+show(l.remaining)+'; último exercício ordinário: '+(l.lastYear??'Indeterminado')+'; prazo terminado: '+(l.expired?'Sim':'Não')+'. '+l.pending.join(' | '),
+     l.input.originDocument+'; '+l.input.originReference+'; '+l.input.ruleReference+'; '+l.input.usesReference+'; '+l.input.uses.map(u=>u.year+': '+u.amount+' MZN; '+u.document+'; '+u.reference).join(' | ')]as[string,string,string,string]),
+    ['IRPC — L8','Afectação escolhida entre exercícios',
+     'Corrente internacional: '+show(m.creditCarry.international)+'; anterior internacional: '+show(m.creditCarry.priorInternational)+'; PEC corrente: '+show(m.creditCarry.pec)+'; PEC anterior: '+show(m.creditCarry.priorPec)+'; colecta após créditos internacionais: '+show(m.creditCarry.afterInternational)+'; colecta após todos os PEC: '+show(m.creditCarry.afterPec)+'. Parcelas só deduzidas se o saldo estiver determinado. Sem criação ou consumo de saldo oficial. '+m.creditCarry.pending.join(' | '),
+     (m.input.creditCarry?.reference??'')+'; '+(m.input.creditCarry?.allocationReference??'')+'; '+m.creditCarry.source]as[string,string,string,string]
+   ]:[]),
+   ...(m.pecDeduction?[[
+    'IRPC — L8','PEC — dedução limitada à colecta',
+    'Estado: '+stateLabel(m.input.pecPayments?.state??'')+'; parcelas disponíveis: '+show(m.pecDeduction.available)+'; dedução: '+show(m.pecDeduction.deducted)+'; colecta após PEC, antes de retenções/PPC: '+show(m.pecDeduction.afterPec)+'; parcela seleccionada não deduzida: '+show(m.pecDeduction.remaining)+'. Excedente sem reembolso PEC; transporte/caducidade não automáticos. Subtotais não resolvem informação em falta.',
+    (m.input.pecPayments?.reference??'')+'; '+m.pecDeduction.source
+   ]as[string,string,string,string]]:[]),
+   ['IRPC — L8','Saldo anual simulado',
+    'Estado: '+status+'. Retenções conhecidas: '+show(m.knownWithholdings)+'; PPC conhecidos: '+show(m.knownPpc)+'; saldo aritmético: '+show(m.arithmeticBalance)+'; a pagar: '+show(m.payable)+'; a recuperar: '+show(m.recoverable)+'. '+m.pending.join(' | ')+' '+m.warnings.join(' '),m.source],
+   ['IRPC — L8','Estados dos comprovativos',
+    'Retenções sofridas: '+stateLabel(m.input.withholdings.state)+'; PPC: '+stateLabel(m.input.ppc.state)+'. Subtotais conhecidos não substituem informação em falta.',m.input.withholdings.reference+'; '+m.input.ppc.reference],
+   ['IRPC — L8','PEC e créditos separados',
+    (m.input.pecPayments?'Declaração PEC anterior conservada (substituída nesta execução pelo detalhe comprovado): ':'PEC: ')+stateLabel(m.input.pec.state)+'; montante declarado: '+(m.input.pec.amount||'Não preenchido')+(m.input.internationalCredits?'; resumo anterior de créditos conservado,substituído nesta execução pelo detalhe: ':'; créditos: ')+stateLabel(m.input.credits.state)+'; montante declarado: '+(m.input.credits.amount||'Não preenchido')+'. Sem dedução, transporte ou reembolso presumidos. '+m.limitations.join(' '),m.input.pec.reference+'; '+m.input.credits.reference]
+  ];
+ }catch(e){return[['IRPC — L8','Não recuperável',String(e),'Originais e históricos conservados.']];}
+}
+export function annualHtml(d:Record<string,unknown>){const b=annualBook(d);if(!b?.result||!annualCurrent(d,b))throw Error('Calcule e guardeL8 com as fontes actuais antes de exportar.');const esc=(s:string)=>s.replace(/[&<>"']/g,c=>({'&':'&amp;','<':'&lt;','>':'&gt;','"':'&quot;',"'":'&#39;'}[c]!));return'<!doctype html><html lang="pt"><meta charset="utf-8"><title>IRPC — L8 saldo anual simulado</title><h1>IRPC — colecta e saldo anual simulado</h1><p>Não é declaração submetida,pagamento efectuado ou reembolso recebido.</p>'+annualReportRows(d).map(r=>'<section><h2>'+esc(r[1])+'</h2><p>'+esc(r[2])+'</p><small>'+esc(r[3])+'</small></section>').join('')+'</html>';}
@@ -0,0 +1,94 @@
+import {countryIsoCodes} from './country-iso-codes.ts';
+import {creditCompare, creditMoney, creditLimit} from './irpc-international-credit.ts';
+import {addFractions, fraction, subtractFractions, type FiscalFraction} from './fiscal-rational.ts';
+
+export const carryVersion = 'IRPC-credit-carry/1';
+export const carrySource = 'CIRPC, Lei 34/2007, art.65(3): crédito internacional elegível não deduzido por insuficiência de colecta, até ao fim dos cinco exercícios seguintes; art.66(1–2): PEC até três exercícios seguintes, depois dos créditos precedentes, sem reembolso. Exemplar BR52, PDF18/p.768-(72). Recorte: fecho2026, mesmo sujeito, exercícios anuais ordinários, montantes comprovados em MZN. A origem e os usos efectivos são documentados; simulações não criam nem consomem saldos oficiais.';
+type State = '' | 'known' | 'absent';
+export type CarryUse = {id: string; year: string; amount: string; document: string; reference: string};
+export type CarryLot = {
+    id: string; kind: '' | 'international' | 'pec'; country: string; subjectNuit: string; year: string;
+    currency: string; ordinary: '' | 'yes' | 'no'; originDocument: string; originReference: string;
+    ruleReference: string; eligible: string; originDeducted: string; insufficient: '' | 'yes' | 'no';
+    usesState: State; usesReference: string; uses: CarryUse[]; selected: string;
+};
+export type CreditCarry = {
+    version: 1; state: State; reference: string; lots: CarryLot[];
+    currentInternational: string; currentPec: string; allocationReference: string; assessmentKey: string;
+};
+export const newCreditCarry = (): CreditCarry => ({version: 1, state: '', reference: '', lots: [], currentInternational: '', currentPec: '', allocationReference: '', assessmentKey: ''});
+export const newCarryLot = (id: string): CarryLot => ({id, kind: '', country: '', subjectNuit: '', year: '', currency: 'MZN', ordinary: '', originDocument: '', originReference: '', ruleReference: '', eligible: '', originDeducted: '', insufficient: '', usesState: '', usesReference: '', uses: [], selected: ''});
+export const newCarryUse = (id: string): CarryUse => ({id, year: '', amount: '', document: '', reference: ''});
+const states = ['', 'known', 'absent'];
+const zero = () => fraction(0n);
+const canonical = (s: string) => s.normalize('NFKC').trim().toLocaleLowerCase('pt').replace(/\s+/g, ' ');
+// One consolidated balance per nature/country/origin exercise; changing the document does not create a second quota.
+export const carryIdentity = (r: CarryLot) => JSON.stringify([r.subjectNuit, r.kind, r.country, r.year]);
+export function validateCreditCarry(c: CreditCarry) {
+    if (!c || c.version !== 1 || !states.includes(c.state) || ['reference', 'currentInternational', 'currentPec', 'allocationReference', 'assessmentKey'].some(k => typeof (c as unknown as Record<string, unknown>)[k] !== 'string') || !Array.isArray(c.lots)) throw Error('Saldos anteriores não recuperáveis; originais conservados.');
+    const keys = Object.keys(newCarryLot('')).filter(k => k !== 'uses');
+    const ids: string[] = [];
+    for (const r of c.lots) {
+        if (!r || keys.some(k => typeof (r as unknown as Record<string, unknown>)[k] !== 'string') || !['', 'international', 'pec'].includes(r.kind) || !['', 'yes', 'no'].includes(r.ordinary) || !['', 'yes', 'no'].includes(r.insufficient) || !states.includes(r.usesState) || !Array.isArray(r.uses)) throw Error('Origem do saldo anterior não recuperável.');
+        ids.push(r.id);
+        for (const u of r.uses) {
+            if (!u || Object.keys(newCarryUse('')).some(k => typeof (u as unknown as Record<string, unknown>)[k] !== 'string')) throw Error('Utilização anterior não recuperável.');
+            ids.push(u.id);
+        }
+    }
+    if (new Set(ids).size !== ids.length || ids.some(id => !id.trim())) throw Error('Identificador de saldo/utilização ausente ou repetido.');
+}
+export function calculateCarryLot(r: CarryLot, subjectNuit: string, year: string) {
+    let opening: FiscalFraction | null = null, used: FiscalFraction | null = null, available: FiscalFraction | null = null, selected: FiscalFraction | null = null, remaining: FiscalFraction | null = null;
+    let lastYear: number | null = null, expired = false;
+    const pending: string[] = [];
+    try {
+        if (!r.kind || r.subjectNuit !== subjectNuit || !/^\d{9}$/.test(r.subjectNuit) || year !== '2026' || !/^20\d{2}$/.test(r.year) || Number(r.year) >= Number(year) || r.ordinary !== 'yes' || r.currency !== 'MZN') throw Error('Origem exige mesmo titular, exercício anterior anual ordinário e montante documentado em MZN.');
+        if (r.kind === 'international' ? !countryIsoCodes.includes(r.country) || r.country === 'MZ' : r.country !== '') throw Error('País estrangeiro obrigatório para crédito internacional; PEC não tem país estrangeiro.');
+        if (!r.originDocument.trim() || !r.originReference.trim() || !r.ruleReference.trim()) throw Error('Faltam apuramento original e regra aplicável ao exercício de origem, com suporte.');
+        if (r.insufficient !== 'yes') throw Error('Falta comprovar que o remanescente resulta de insuficiência de colecta na origem; imposto acima do limite não é saldo transportável.');
+        lastYear = Number(r.year) + (r.kind === 'international' ? 5 : 3);
+        expired = Number(year) > lastYear;
+        const amount = r.kind === 'international' ? creditLimit : creditMoney;
+        const eligible = amount(r.eligible), originDeducted = amount(r.originDeducted);
+        if (creditCompare(originDeducted, eligible) > 0n) throw Error('Dedução na origem ultrapassa o montante elegível comprovado.');
+        opening = subtractFractions(eligible, originDeducted);
+        if (!r.usesState || !r.usesReference.trim() || r.usesState === 'absent' && r.uses.length || r.usesState === 'known' && !r.uses.length) throw Error('Utilizações efectivas posteriores à origem exigem inventário conhecido ou ausência expressa com suporte.');
+        const documents = new Set<string>();
+        const values = r.uses.map(u => {
+            if (!/^20\d{2}$/.test(u.year) || Number(u.year) <= Number(r.year) || Number(u.year) > Number(year) || Number(u.year) > lastYear! || !u.document.trim() || !u.reference.trim()) throw Error('Uso exige exercício elegível, posterior à origem, documento e suporte; pode incluir uso efectivo já ocorrido no exercício corrente.');
+            const identity = canonical(u.document);
+            if (documents.has(identity)) throw Error('Documento de utilização repetido; consolide a dedução efectiva.');
+            documents.add(identity);
+            return amount(u.amount);
+        });
+        used = addFractions(values);
+        if (creditCompare(used, opening) > 0n) throw Error('Utilizações efectivas ultrapassam o remanescente da origem.');
+        const balance = subtractFractions(opening, used);
+        selected = amount(r.selected);
+        available = expired ? zero() : balance;
+        if (creditCompare(selected, available) > 0n) throw Error(expired ? 'Prazo ordinário terminado; saldo conservado no histórico, sem dedução neste exercício.' : 'Parcela seleccionada ultrapassa o saldo documentado disponível.');
+        remaining = subtractFractions(balance, selected);
+    } catch (e) { pending.push(String(e)); selected = null; }
+    return {id: r.id, kind: r.kind, country: r.country, year: r.year, opening, used, available, selected, remaining, lastYear, expired, pending, input: structuredClone(r)};
+}
+export function carryPlan(c: CreditCarry, subjectNuit: string, year: string, assessmentKey: string, currentInternational: FiscalFraction, currentPec: FiscalFraction, colecta: FiscalFraction | null, duplicates: string[] = []) {
+    validateCreditCarry(c);
+    const pending = [...duplicates];
+    if (!c.state || !c.reference.trim() || c.state === 'absent' && c.lots.length || c.state === 'known' && !c.lots.length) pending.push('Inventário de saldos anteriores em falta ou contraditório; desconhecido não significa ausente.');
+    const ids = c.lots.map(carryIdentity);
+    if (new Set(ids).size !== ids.length) pending.push('Saldo de mesma natureza/país/exercício repetido; consolide a origem e os usos.');
+    const lots = c.lots.map(r => calculateCarryLot(r, subjectNuit, year));
+    pending.push(...lots.flatMap(r => r.pending.map(p => r.year + '/' + r.kind + ': ' + p)));
+    let international: FiscalFraction | null = null, pec: FiscalFraction | null = null;
+    try {
+        if (c.state !== 'known') return {version: carryVersion, lots, international, pec, priorInternational: zero(), priorPec: zero(), pending, source: carrySource, officialBalancesConsumed: false, carryCreated: false};
+        if (!c.allocationReference.trim() || !c.assessmentKey || c.assessmentKey !== assessmentKey) throw Error('Confirme a escolha das parcelas correntes e anteriores com suporte na colecta seleccionada; não se presume prioridade entre exercícios.');
+        international = creditLimit(c.currentInternational); pec = creditMoney(c.currentPec);
+        if (creditCompare(international, currentInternational) > 0n || creditCompare(pec, currentPec) > 0n) throw Error('Parcela corrente escolhida ultrapassa o respectivo crédito/PEC comprovado disponível.');
+    } catch (e) {pending.push(String(e));}
+    const priorInternational = addFractions(lots.filter(r => r.kind === 'international' && !r.pending.length && r.selected).map(r => r.selected!));
+    const priorPec = addFractions(lots.filter(r => r.kind === 'pec' && !r.pending.length && r.selected).map(r => r.selected!));
+    if (international && pec && colecta && creditCompare(addFractions([international, pec, priorInternational, priorPec]), colecta) > 0n) pending.push('As parcelas escolhidas ultrapassam a colecta; ajuste a afectação entre exercícios antes de confirmar, sem reduzir valores automaticamente.');
+    return {version: carryVersion, lots, international, pec, priorInternational, priorPec, pending, source: carrySource, officialBalancesConsumed: false, carryCreated: false};
+}
@@ -0,0 +1,78 @@
+import {addFractions, fraction, subtractFractions, type FiscalFraction} from './fiscal-rational.ts';
+import {creditCompare, creditMoney, creditLimit, type CreditEvidence, type CreditState} from './irpc-international-credit.ts';
+import {canonicalParcel} from './fiscal-proof-parcel.ts';
+
+export const economicVersion = 'IRPC-economic-credit/1';
+export const economicSource = 'CIRPC64(1–2), Lei34/2007, BR52, PDF18/p768-(72):60% do IRPC correspondente aos lucros distribuídos incluídos na base, limitado à colecta proporcional após acréscimo53(1)a (PDF15/p768-(69)). Distinto de65 e da exclusão40(1), na redacçãoLei20/2009,PDF4/p272-(16). RIRPC21(2/5),PDF6/p121:económico antes do internacional/benefícios/PEC,até à colecta,sem reembolso. Recorte2026,residente geral,ano civil,MZN,lucros ordinários,qualificação e quota proporcional documentadas na colecta corrente. Sem alterar a base por presunção, transporte ou consumo de saldos oficiais.';
+type Choice = '' | 'yes' | 'no';
+export type EconomicPosition = {
+    id: string; subjectNuit: string; year: string; assessmentKey: string;
+    kind: '' | 'ordinary_profit' | 'liquidation' | 'association'; payerNuit: string;
+    recipientResident: Choice; payerResident: Choice; payerIrpc: Choice; payerExempt: Choice;
+    article40: Choice; qualificationReference: string; article40Reference: string;
+    distributionDocument: string; distributionParcel: string; distributionDate: string;
+    income: string; incomeIncluded: Choice; incomeReference: string;
+    taxIssuer: string; taxDocument: string; taxParcel: string; parcelReference: string;
+    currency: string; proofAmount: string; taxAmount: string; attributionReference: string;
+    previouslyAttributed: string; priorAttributionReference: string;
+    grossUpIncluded: string; grossUpReference: string; nationalLimit: string; nationalLimitReference: string;
+    previousUse: CreditEvidence;
+};
+export type EconomicCredits = {version: 1; state: CreditState; reference: string; rows: EconomicPosition[]};
+export const newEconomicCredits = (): EconomicCredits => ({version: 1, state: '', reference: '', rows: []});
+export const newEconomicPosition = (id: string): EconomicPosition => ({id, subjectNuit: '', year: '', assessmentKey: '', kind: '', payerNuit: '', recipientResident: '', payerResident: '', payerIrpc: '', payerExempt: '', article40: '', qualificationReference: '', article40Reference: '', distributionDocument: '', distributionParcel: '', distributionDate: '', income: '', incomeIncluded: '', incomeReference: '', taxIssuer: '', taxDocument: '', taxParcel: '', parcelReference: '', currency: 'MZN', proofAmount: '', taxAmount: '', attributionReference: '', previouslyAttributed: '', priorAttributionReference: '', grossUpIncluded: '', grossUpReference: '', nationalLimit: '', nationalLimitReference: '', previousUse: {state: '', amount: '', reference: ''}});
+export function validateEconomic(c: EconomicCredits) {
+    if (!c || c.version !== 1 || !['', 'known', 'absent'].includes(c.state) || typeof c.reference !== 'string' || !Array.isArray(c.rows) || new Set(c.rows.map(r => r?.id)).size !== c.rows.length) throw Error('Crédito económico não recuperável; originais conservados.');
+    const keys = Object.keys(newEconomicPosition('')).filter(k => k !== 'previousUse');
+    for (const r of c.rows) if (!r || keys.some(k => typeof (r as unknown as Record<string, unknown>)[k] !== 'string') || !['', 'ordinary_profit', 'liquidation', 'association'].includes(r.kind) || ['recipientResident', 'payerResident', 'payerIrpc', 'payerExempt', 'article40', 'incomeIncluded'].some(k => !['', 'yes', 'no'].includes(r[k as 'payerIrpc'])) || !r.previousUse || !['', 'known', 'absent'].includes(r.previousUse.state) || typeof r.previousUse.amount !== 'string' || typeof r.previousUse.reference !== 'string') throw Error('Posição económica não recuperável; originais conservados.');
+}
+const zero = () => fraction(0n);
+const minimum = (...v: FiscalFraction[]) => v.reduce((a, b) => creditCompare(a, b) < 0n ? a : b);
+const validDate = (s: string) => /^20\d{2}-\d{2}-\d{2}$/.test(s) && Number.isFinite(Date.parse(s)) && new Date(s).toISOString().slice(0, 10) === s;
+export const economicDistributionIdentity = (r: EconomicPosition) => JSON.stringify([r.payerNuit, canonicalParcel(r.distributionDocument), canonicalParcel(r.distributionParcel)]);
+export function economicTaxProof(r: EconomicPosition) {
+    if (!r.taxIssuer.trim() || !r.taxDocument.trim() || !r.taxParcel.trim() || !r.parcelReference.trim() || !r.attributionReference.trim() || !r.priorAttributionReference.trim() || r.currency !== 'MZN') throw Error('IRPC correspondente exige documento, emitente/parcela, suporte da atribuição aos lucros e montante MZN; não é retenção do beneficiário nem imposto estrangeiro.');
+    const proofAmount = creditMoney(r.proofAmount), value = creditMoney(r.taxAmount), previouslyUsed = creditMoney(r.previouslyAttributed);
+    if (creditCompare(addFractions([value, previouslyUsed]), proofAmount) > 0n) throw Error('IRPC atribuído aos lucros mais parcelas já atribuídas ultrapassam o comprovado disponível.');
+    return {proofAmount, value, previouslyUsed};
+}
+export function economicGroupPending(c: EconomicCredits) {
+    const pending: string[] = [];
+    if (!c.state || !c.reference.trim()) pending.push('Crédito económico: inventário conhecido/ausente e suporte em falta.');
+    if (c.state === 'absent' && c.rows.length) pending.push('Ausência de crédito económico contradiz lucros registados; conserve e reconcilie.');
+    if (c.state === 'known' && !c.rows.length) pending.push('Crédito económico conhecido sem lucros/IRPC discriminados; zero não é ausência presumida.');
+    if (new Set(c.rows.map(economicDistributionIdentity)).size !== c.rows.length) pending.push('Mesma parcela de lucros distribuídos repetida; consolide a origem, mesmo que o documento de imposto ou a data tenham sido alterados.');
+    return pending;
+}
+export function economicPosition(r: EconomicPosition, subjectNuit: string, year: string, assessmentKey: string, colecta: FiscalFraction | null, proofIssues: string[]) {
+    const pending = [...proofIssues];
+    let nominal: FiscalFraction | null = null, nationalLimit: FiscalFraction | null = null, eligible: FiscalFraction | null = null, previousUse: FiscalFraction | null = null, available: FiscalFraction | null = null, included: FiscalFraction | null = null;
+    let status: 'qualified' | 'outside_scope' | 'indeterminate' = 'indeterminate';
+    try {
+        if (!r.id.trim() || !/^\d{9}$/.test(r.payerNuit) || r.subjectNuit !== subjectNuit || year !== '2026' || r.year !== year || r.currency !== 'MZN') throw Error('Titular, entidade distribuidora, exercício2026 e MZN por corresponder.');
+        if (r.kind !== 'ordinary_profit') {status = r.kind ? 'outside_scope' : 'indeterminate'; throw Error('Lucros ordinários64(1–2) por identificar; liquidação64(3) e associações64(4) exigem correspondência específica, sem converter a parcela em crédito internacional.');}
+        if (r.recipientResident !== 'yes' || r.payerResident !== 'yes' || r.payerIrpc !== 'yes' || r.payerExempt !== 'no' || !r.qualificationReference.trim()) throw Error('Exige sede/direcção efectiva em Moçambique de beneficiário e distribuidor, distribuidor sujeito a IRPC e não isento, com suporte.');
+        if (r.article40 !== 'no' || !r.article40Reference.trim()) {status = r.article40 === 'yes' ? 'outside_scope' : 'indeterminate'; throw Error(r.article40 === 'yes' ? 'Exclusão40(1) identificada: tratar na base; não somar crédito64 à mesma parcela excluída.' : 'Falta corresponder a não aplicação de40(1), incluindo a redacção20/2009; desconhecido não significa não aplicável.');}
+        if (!validDate(r.distributionDate) || !r.distributionDate.startsWith(year + '-') || !r.distributionDocument.trim() || !r.distributionParcel.trim()) throw Error('Documento/parcela e data da distribuição do exercício por identificar.');
+        if (!r.assessmentKey || r.assessmentKey !== assessmentKey || r.incomeIncluded !== 'yes' || !r.incomeReference.trim()) throw Error('Confirme a inclusão dos lucros ilíquidos de retenção e a correspondência com a colecta corrente; a origem pode ter mudado.');
+        const tax = economicTaxProof(r), income = creditMoney(r.income);
+        nominal = fraction(BigInt(tax.value.numerator) * 3n, BigInt(tax.value.denominator) * 5n);
+        if (creditCompare(income, zero()) === 0n && creditCompare(nominal, zero()) > 0n) throw Error('Lucros incluídos zero contradizem IRPC correspondente positivo.');
+        if (!r.grossUpReference.trim() || creditCompare(creditLimit(r.grossUpIncluded), nominal) !== 0n) throw Error('Acréscimo53(1)a incluído na base deve corresponder ao crédito nominal60%; reconcilie L6 sem alterar a colecta ou o histórico automaticamente.');
+        included = addFractions([income, nominal]);
+        nationalLimit = creditLimit(r.nationalLimit);
+        if (!r.nationalLimitReference.trim() || !colecta || creditCompare(nationalLimit, colecta) > 0n || creditCompare(included, zero()) === 0n && creditCompare(nationalLimit, zero()) > 0n) throw Error('Quota proporcional da colecta após acréscimo53 exige suporte e correspondência; não pode exceder a colecta nem ser positiva para rendimento zero.');
+        if (!r.previousUse.state || !r.previousUse.reference.trim()) throw Error('Utilização anterior efectiva do crédito em falta; simulação não é utilização fiscal.');
+        if (r.previousUse.state === 'absent') {if (r.previousUse.amount.trim()) throw Error('Ausência de uso anterior contradiz montante'); previousUse = zero();}
+        else previousUse = creditLimit(r.previousUse.amount);
+        eligible = minimum(nominal, nationalLimit);
+        if (creditCompare(previousUse, eligible) > 0n) throw Error('Uso anterior excede o crédito económico elegível.');
+        if (!pending.length) {available = subtractFractions(eligible, previousUse); status = 'qualified';}
+    } catch (e) {pending.push(String(e));}
+    return {id: r.id, nominal, nationalLimit, eligible, previousUse, available, included, status, pending, input: structuredClone(r)};
+}
+export function economicDeduction(rows: ReturnType<typeof economicPosition>[], colecta: FiscalFraction | null, ready: boolean) {
+    const available = addFractions(rows.flatMap(r => r.available && !r.pending.length ? [r.available] : []));
+    const deducted = ready && colecta ? minimum(available, colecta) : null;
+    return {version: economicVersion, rows, available, deducted, afterCredit: deducted && colecta ? subtractFractions(colecta, deducted) : null, source: economicSource, officialBalancesConsumed: false, carryCreated: false};
+}
@@ -0,0 +1,111 @@
+import type {AnnualPpc} from './irpc-annual-settlement.ts';
+import {validateProofParcel, requireProofParcel} from './fiscal-proof-parcel.ts';
+import {countryIsoCodes} from './country-iso-codes.ts';
+import {addFractions, subtractFractions, decimalFraction, fraction, type FiscalFraction} from './fiscal-rational.ts';
+
+export const internationalCreditVersion = 'IRPC-international-credit/1';
+export const internationalCreditSource = 'CIRPC art. 65(1–2), Lei 34/2007, PDF18/p.768-(72); ordem face ao PEC: art.66 e RIRPC21. Recorte: próprio exercício 2026, residente geral, ano civil, valores comprovados em MZN. Menor entre imposto sobre o rendimento pago no estrangeiro, fracção nacional documentada e limite da convenção quando aplicável; depois utilizações anteriores comprovadas e limite da colecta. Não determina a fracção nacional, a aplicabilidade da convenção ou a conversão cambial por presunção. Sem transporte, reembolso do excedente ou consumo de saldos oficiais.';
+export type CreditState = '' | 'known' | 'absent';
+export type CreditEvidence = {state: CreditState; amount: string; reference: string};
+export type InternationalTaxProof = AnnualPpc & {incomeTax: '' | 'yes' | 'no'; taxReference: string; exerciseReference: string};
+export type InternationalPosition = {
+    id: string; country: string; subjectNuit: string; year: string; assessmentKey: string; qualificationCountry: string;
+    incomeAmount: string; incomeIncluded: '' | 'yes' | 'no'; incomeReference: string;
+    nationalLimit: string; nationalLimitReference: string;
+    treaty: '' | 'yes' | 'no'; treatyLimit: string; treatyReference: string;
+    previousUse: CreditEvidence; payments: InternationalTaxProof[];
+};
+export type InternationalCredits = {
+    version: 1; state: CreditState; reference: string; positions: InternationalPosition[];
+    economic: CreditEvidence; benefits: CreditEvidence;
+};
+const emptyEvidence = (): CreditEvidence => ({state: '', amount: '', reference: ''});
+export const newInternationalCredits = (): InternationalCredits => ({version: 1, state: '', reference: '', positions: [], economic: emptyEvidence(), benefits: emptyEvidence()});
+export const newInternationalPosition = (id: string): InternationalPosition => ({id, country: '', subjectNuit: '', year: '', assessmentKey: '', qualificationCountry: '', incomeAmount: '', incomeIncluded: '', incomeReference: '', nationalLimit: '', nationalLimitReference: '', treaty: '', treatyLimit: '', treatyReference: '', previousUse: emptyEvidence(), payments: []});
+const states = ['', 'known', 'absent'];
+const yesNo = ['', 'yes', 'no'];
+const evidenceValid = (e: CreditEvidence) => e && states.includes(e.state) && typeof e.amount === 'string' && typeof e.reference === 'string';
+const proofKeys = ['id','document','issuer','date','subjectNuit','year','currency','proofAmount','amount','effective','reference','incomeTax','taxReference','exerciseReference'];
+const positionKeys = ['id','country','subjectNuit','year','assessmentKey','qualificationCountry','incomeAmount','incomeIncluded','incomeReference','nationalLimit','nationalLimitReference','treaty','treatyLimit','treatyReference'];
+export function validateInternational(c: InternationalCredits) {
+    if (!c || c.version !== 1 || !states.includes(c.state) || typeof c.reference !== 'string' || !evidenceValid(c.economic) || !evidenceValid(c.benefits) || !Array.isArray(c.positions) || new Set(c.positions.map(p => p?.id)).size !== c.positions.length) throw Error('Créditos internacionais não recuperáveis; originais conservados.');
+    const proofIds: string[] = [];
+    for (const p of c.positions) {
+        if (!p || positionKeys.some(k => typeof (p as unknown as Record<string, unknown>)[k] !== 'string') || !yesNo.includes(p.incomeIncluded) || !yesNo.includes(p.treaty) || !evidenceValid(p.previousUse) || !Array.isArray(p.payments)) throw Error('Posição internacional não recuperável; originais conservados.');
+        for (const r of p.payments) {
+            validateProofParcel(r);
+            if (!r || proofKeys.some(k => typeof (r as unknown as Record<string, unknown>)[k] !== 'string') || !yesNo.includes(r.effective) || !yesNo.includes(r.incomeTax)) throw Error('Comprovativo internacional não recuperável.');
+            proofIds.push(r.id);
+        }
+    }
+    if (new Set(proofIds).size !== proofIds.length) throw Error('Identificador de comprovativo internacional repetido.');
+}
+export const creditMoney = (raw: string) => {
+    if (!/^\d{1,18}(\.\d{1,2})?$/.test(raw)) throw Error('Montante MZN em falta/inválido; zero exige declaração própria.');
+    return decimalFraction(raw);
+};
+export const creditCompare = (a: FiscalFraction, b: FiscalFraction) => BigInt(a.numerator) * BigInt(b.denominator) - BigInt(b.numerator) * BigInt(a.denominator);
+export const creditLimit = (raw: string) => {
+    const rational = /^(\d{1,18})\/(\d{1,18})$/.exec(raw);
+    if (rational) return fraction(BigInt(rational[1]), BigInt(rational[2]));
+    if (!/^\d{1,18}(\.\d{1,6})?$/.test(raw)) throw Error('Limite documentado em falta/inválido; use decimal ou fracção exacta n/d, sem arredondamento presumido.');
+    return decimalFraction(raw);
+};
+const zero = () => fraction(0n);
+const minimum = (...values: FiscalFraction[]) => values.reduce((a, b) => creditCompare(a, b) < 0n ? a : b);
+const isDate = (s: string) => /^20\d{2}-\d{2}-\d{2}$/.test(s) && Number.isFinite(Date.parse(s)) && new Date(s).toISOString().slice(0, 10) === s;
+export function internationalProofValue(r: InternationalTaxProof, subjectNuit: string, year: string) {
+    requireProofParcel(r);
+    if (!r.id.trim() || !r.document.trim() || !r.issuer.trim() || !r.reference.trim() || !r.taxReference.trim() || r.incomeTax !== 'yes' || r.effective !== 'yes' || r.currency !== 'MZN' || !isDate(r.date) || r.subjectNuit !== subjectNuit || r.year !== year || year !== '2026') throw Error('Crédito internacional: exige imposto sobre o rendimento efectivamente pago, prova/titular/exercício 2026 e MZN; previsões, outras naturezas e conversões não correspondidas ficam separados.');
+    if (!r.date.startsWith(year + '-') && !r.exerciseReference.trim()) throw Error('Data de pagamento fora do exercício: falta correspondência documental com o rendimento e imposto deste exercício; não é transporte presumido.');
+    const value = creditMoney(r.amount), proofAmount = creditMoney(r.proofAmount);
+    if (creditCompare(value, proofAmount) > 0n) throw Error('Parcela estrangeira ultrapassa o montante comprovado.');
+    return {value, proofAmount};
+}
+export function internationalGroupPending(c: InternationalCredits, economicDetailed = false) {
+    const pending: string[] = [];
+    if (!c.state || !c.reference.trim()) pending.push('Crédito internacional: declare pagamentos conhecidos, ausência ou informação em falta, com suporte.');
+    if (c.state === 'absent' && c.positions.length) pending.push('Ausência de crédito internacional contradiz posições presentes; conserve e reconcilie.');
+    if (c.state === 'known' && !c.positions.length) pending.push('Crédito internacional conhecido sem posição/comprovativo; zero não é ausência presumida.');
+    for (const [label, e] of [...(economicDetailed ? [] : [['Dupla tributação económica', c.economic] as const]), ['Benefícios/créditos próprios', c.benefits] as const]) {
+        try {
+            if (!e.state || !e.reference.trim()) throw Error('estado e suporte em falta');
+            if (e.state === 'absent') {if (e.amount.trim()) throw Error('ausência contradiz montante');}
+            else if (creditCompare(creditMoney(e.amount), zero()) !== 0n) throw Error('valor positivo exige regra própria; não é deduzido nem ignorado');
+        } catch (e) {pending.push(label + ': ' + String(e));}
+    }
+    return pending;
+}
+export function internationalPosition(p: InternationalPosition, paid: FiscalFraction, proofIssues: string[], subjectNuit: string, year: string, assessmentKey: string) {
+    const pending = [...proofIssues];
+    let nationalLimit: FiscalFraction | null = null, treatyLimit: FiscalFraction | null = null, previousUse: FiscalFraction | null = null, eligible: FiscalFraction | null = null, available: FiscalFraction | null = null, aboveLimit: FiscalFraction | null = null;
+    try {
+        if (!p.id.trim() || !countryIsoCodes.includes(p.country) || p.country === 'MZ' || p.subjectNuit !== subjectNuit || p.year !== year || year !== '2026') throw Error('País estrangeiro do catálogo, titular e exercício não correspondem.');
+        if (p.qualificationCountry !== p.country) throw Error('O país mudou; confirme a inclusão e os limites documentados para o país seleccionado.');
+        if (p.assessmentKey !== assessmentKey || !p.assessmentKey) throw Error('Confirme a inclusão e a fracção nacional na colecta corrente; a origem mudou.');
+        if (p.incomeIncluded !== 'yes' || !p.incomeReference.trim()) throw Error('Falta inclusão documentada do rendimento estrangeiro na matéria colectável.');
+        const income = creditMoney(p.incomeAmount);
+        nationalLimit = creditLimit(p.nationalLimit);
+        if (!p.nationalLimitReference.trim()) throw Error('Fracção nacional exige suporte próprio; não é calculada nem presumida pelo portal.');
+        if (creditCompare(income, zero()) === 0n && creditCompare(nationalLimit, zero()) !== 0n) throw Error('Rendimento incluído zero contradiz fracção nacional positiva.');
+        if (!p.treaty || !p.treatyReference.trim()) throw Error('Aplicabilidade da convenção e suporte em falta.');
+        if (p.treaty === 'yes') treatyLimit = creditLimit(p.treatyLimit);
+        else if (p.treatyLimit.trim()) throw Error('Ausência de convenção contradiz limite preenchido.');
+        if (!p.previousUse.state || !p.previousUse.reference.trim()) throw Error('Utilizações anteriores do crédito em falta; histórico de simulação não é consumo oficial.');
+        if (p.previousUse.state === 'absent') {if (p.previousUse.amount.trim()) throw Error('Ausência de uso anterior contradiz montante');previousUse = zero();}
+        else previousUse = creditMoney(p.previousUse.amount);
+        if (!p.payments.length) throw Error('Sem comprovativos de imposto estrangeiro nesta posição.');
+        if (!pending.length) {
+            eligible = minimum(paid, nationalLimit, ...(treatyLimit ? [treatyLimit] : []));
+            aboveLimit = subtractFractions(paid, eligible);
+            if (creditCompare(previousUse, eligible) > 0n) throw Error('Utilização anterior excede o crédito elegível; reconcilie o saldo.');
+            available = subtractFractions(eligible, previousUse);
+        }
+    } catch (e) {pending.push(String(e));available = null;}
+    return {id: p.id, country: p.country, paid, nationalLimit, treatyLimit, previousUse, eligible, available, aboveLimit, pending, input: structuredClone(p)};
+}
+export function internationalDeduction(positions: ReturnType<typeof internationalPosition>[], colecta: FiscalFraction | null, ready: boolean, selected?: FiscalFraction | null) {
+    const available = addFractions(positions.flatMap(p => p.available && !p.pending.length ? [p.available] : []));
+    const deducted = ready && colecta ? selected ?? minimum(available, colecta) : null;
+    return {version: internationalCreditVersion, positions, available, deducted, afterCredit: deducted && colecta ? subtractFractions(colecta, deducted) : null, insufficientCollecta: selected === undefined && deducted ? subtractFractions(available, deducted) : null, ...(selected !== undefined ? {notSelected: deducted ? subtractFractions(available, deducted) : null} : {}), source: internationalCreditSource, countryAllocationCreated: false, carryCreated: false, officialBalancesConsumed: false};
+}
@@ -5,7 +5,7 @@ export type NormalAssessmentInput={version:1;treatment:''|'general_61_1'|'other'
 export const newNormalAssessmentInput=():NormalAssessmentInput=>({version:1,treatment:'',reference:''});
 export function validateNormalAssessment(i:NormalAssessmentInput){if(!i||i.version!==1||!['','general_61_1','other'].includes(i.treatment)||typeof i.reference!=='string')throw Error('Enquadramento da colecta não recuperável;original conservado.');}
 export type NormalAssessmentModel={input:NormalAssessmentInput;period:{year:string;from:string;to:string};classification:string;rate:FiscalFraction|null;taxableBase:FiscalFraction|null;colecta:FiscalFraction|null;centExact:boolean|null;pending:string[];rule:string;source:string;finalBalance:{scope:'L8';status:'not_calculated';payable:null;recoverable:null;reason:string}};
-export function calculateNormalAssessment(input:NormalAssessmentInput,base:FiscalFraction|null,context:{year:string;scope:string;currency:string;extended?:boolean;period?:{from:string;to:string}}):NormalAssessmentModel{
+export function calculateNormalAssessment(input:NormalAssessmentInput,base:FiscalFraction|null,context:{year:string;scope:string;currency:string;extended?:boolean;short?:boolean;period?:{from:string;to:string}}):NormalAssessmentModel{
 validateNormalAssessment(input);const pending:string[]=[],period={year:context.year,from:/^20\d{2}$/.test(context.year)?context.year+'-01-01':'',to:/^20\d{2}$/.test(context.year)?context.year+'-12-31':''};
 if(context.year!=='2026')pending.push('Taxa geral correspondida neste incremento apenas ao exercício2026;sem taxa transportada para outro período.');
 if(!(context.scope==='resident_general'||context.extended&&context.scope==='ep_general')||context.currency!=='MZN')pending.push('Colecta delimitada ao sujeito residente no regime geral emMZN;outros âmbitos por corresponder.');
@@ -13,8 +13,8 @@ export function calculateNormalAssessment(input:NormalAssessmentInput,base:Fisca
 if(!input.reference.trim())pending.push('Identifique suporte ou pressuposto da aplicação da taxa geral ao caso;uma actividade semelhante não prova o regime.');
 if(base===null)pending.push('Matéria colectável actual indeterminada;lucro tributável não é substituto da base.');
 else if(!/^-?\d{1,80}$/.test(base.numerator)||!/^\d{1,80}$/.test(base.denominator)||BigInt(base.denominator)===0n||BigInt(base.numerator)<0n)pending.push('Matéria colectável deve ser um valor conhecido não negativo e reconciliado.');
- if(context.period){period.from=context.period.from;period.to=context.period.to;const start=new Date(period.from+'T00:00:00Z'),end=new Date(period.to+'T00:00:00Z');if(!Number.isFinite(+start)||!Number.isFinite(+end)||start.toISOString().slice(0,10)!==period.from||end.toISOString().slice(0,10)!==period.to||!period.from.endsWith('-01')||!period.to.startsWith('2026-'))pending.push('Período fiscal anual não reconciliado.');else{start.setUTCFullYear(start.getUTCFullYear()+1);start.setUTCDate(start.getUTCDate()-1);if(start.toISOString().slice(0,10)!==period.to)pending.push('Colecta anual: período de12 meses por reconciliar.');}}
+ if(context.period){period.from=context.period.from;period.to=context.period.to;const start=new Date(period.from+'T00:00:00Z'),end=new Date(period.to+'T00:00:00Z');if(!Number.isFinite(+start)||!Number.isFinite(+end)||start.toISOString().slice(0,10)!==period.from||end.toISOString().slice(0,10)!==period.to||!period.from.endsWith('-01')||!period.to.startsWith('2026-'))pending.push('Período fiscal anual não reconciliado.');else if(context.short){if(period.from>period.to||!period.from.startsWith('2026-')||period.from===context.year+'-01-01'&&period.to===context.year+'-12-31')pending.push('Período curto por reconciliar.');}else{start.setUTCFullYear(start.getUTCFullYear()+1);start.setUTCDate(start.getUTCDate()-1);if(start.toISOString().slice(0,10)!==period.to)pending.push('Colecta anual: período de12 meses por reconciliar.');}}
 const rate=input.treatment==='general_61_1'&&context.year==='2026'?fraction(32n):null;
 const colecta=pending.length===0&&base!==null&&rate?fraction(BigInt(base.numerator)*32n,BigInt(base.denominator)*100n):null;
- return{input:structuredClone(input),period,classification:input.treatment==='general_61_1'?'Regime normal — taxa geral do artigo61(1)':input.treatment==='other'?'Caso especial fora deste recorte':'Enquadramento por identificar',rate,taxableBase:base,colecta,centExact:colecta?(BigInt(colecta.numerator)*100n)%BigInt(colecta.denominator)===0n:null,pending,rule:'CIRPC61(1)-general-2026/1',source:context.extended?'CIRPC61(1), taxa geral32% mantida pelos diplomas inventariados até Lei12/2025; período anual documentado com termo em2026. CIRPC15(1)a/c,7(1–3): sujeito residente ou resultado imputável aEP no regime geral; ano civil, autorização ou comunicação expressamente identificadas. Sem arredondamento fiscal ou saldoL8 presumidos.':'CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.',finalBalance:{scope:'L8',status:'not_calculated',payable:null,recoverable:null,reason:'Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.'}};
+ return{input:structuredClone(input),period,classification:input.treatment==='general_61_1'?'Regime normal — taxa geral do artigo61(1)':input.treatment==='other'?'Caso especial fora deste recorte':'Enquadramento por identificar',rate,taxableBase:base,colecta,centExact:colecta?(BigInt(colecta.numerator)*100n)%BigInt(colecta.denominator)===0n:null,pending,rule:'CIRPC61(1)-general-2026/1',source:context.short?'CIRPC7(4)/61(1):período curto documentado em2026,matéria colectável efectiva ×32%;sem anualizar lucro/base ou proporcionalizar a taxa;saldo finalL8 indeterminado.':context.extended?'CIRPC61(1), taxa geral32% mantida pelos diplomas inventariados até Lei12/2025; período anual documentado com termo em2026. CIRPC15(1)a/c,7(1–3): sujeito residente ou resultado imputável aEP no regime geral; ano civil, autorização ou comunicação expressamente identificadas. Sem arredondamento fiscal ou saldoL8 presumidos.':'CIRPC Lei34/2007 art61(1),PDF17/p768(71):taxa geral32%. Lei4/2012 altera61(2);Lei20/2022 PDF1/p2731 mantém61(1),altera61(2) com termo31/12/2025;Lei12/2025 PDF18/20 não altera61(1),adita61-A para mais-valias,fora deste recorte. Exercício anual2026/MZN/residente geral,matéria colectável actual×32/100 em aritmética racional exacta. Sem arredondamento fiscal ou transcriçãoM20/M22 presumidos.',finalBalance:{scope:'L8',status:'not_calculated',payable:null,recoverable:null,reason:'Saldo final a pagar ou recuperar por determinar emL8:retenções,pagamentos e créditos do fecho anual não apurados nem abatidos à colecta neste incremento. Colecta não equivale ao saldo final.'}};
 }
@@ -15,13 +15,13 @@ export type NormalBaseModel={input:NormalBaseInput;taxableProfit:FiscalFraction|
 const zero=()=>fraction(0n);
 function amount(s:string){if(!/^\d{1,18}(?:\.\d{1,2})?$/.test(s))throw Error();return decimalFraction(s);}
 const units=(f:FiscalFraction)=>BigInt(f.numerator)*100n/BigInt(f.denominator);
-export function calculateNormalBase(input:NormalBaseInput,profit:FiscalFraction|null,year:string,currentLossReference?:string):NormalBaseModel{
+export function calculateNormalBase(input:NormalBaseInput,profit:FiscalFraction|null,year:string,currentLossReference?:string,short=false):NormalBaseModel{
 validateNormalBase(input);const i=structuredClone(input),pending:string[]=[],losses:NormalBaseModel['losses']=[];
 if(year!=='2026')pending.push('Matéria colectável delimitada ao exercício2026.');
 if(!/^\d{9}$/.test(i.subjectNuit)||!i.identityReference.trim())pending.push('Identifique NUIT e suporte do sujeito passivo do lucro e das perdas.');
 if(i.method!=='direct'||!i.methodReference.trim())pending.push('Método declarativo/directo e suporte por identificar;apuramento indirecto fora deste recorte (15(2),41(2)).');
 if(!profit)pending.push('Lucro tributável actual indeterminado;nenhuma dedução transforma informação em falta em zero.');
- else if(units(profit)<0n&&!currentLossReference?.trim())pending.push('Resultado fiscal negativo conhecido;tratamento da perda do próprio exercício fora deste recorte,sem matéria colectável zero ou reporte automático.');
+ else if(BigInt(profit.numerator)<0n&&!currentLossReference?.trim())pending.push('Resultado fiscal negativo conhecido;tratamento da perda do próprio exercício fora deste recorte,sem matéria colectável zero ou reporte automático.');
 if(!i.lossesState||!i.lossesReference.trim())pending.push('Situação e completude das perdas anteriores em falta;sem ausência presumida.');
 if(i.lossesState==='absent'&&i.losses.length)pending.push('Ausência declarada de perdas contradiz os registos existentes;reconcilie sem apagar histórico.');
 if(i.lossesState==='known'&&!i.losses.length)pending.push('Perdas declaradas conhecidas sem discriminação por exercício.');
@@ -45,13 +45,14 @@ export function calculateNormalBase(input:NormalBaseInput,profit:FiscalFraction|
  if(issues.length){r.status='indeterminate';r.reason=issues.join(' ');pending.push(l.year+': '+r.reason);}
  losses.push(r);
 }
+ if(short&&losses.some(l=>l.requestedAmount&&BigInt(l.requestedAmount.numerator)>0n))pending.push('Período curto:sequência dos períodos posteriores por reconciliar;41(5) exclui da contagem o período de transição7(4)d inferior a6meses,sem agregar todos os períodos curtos ou presumir prazo por ano civil.');
 const requestedLosses=addFractions(losses.filter(l=>l.status==='eligible').map(l=>l.requestedAmount!));
- if(profit&&units(requestedLosses)>(units(profit)>0n?units(profit):0n))pending.push('Utilizações propostas excedem o lucro tributável disponível;reparta explicitamente sem criar base negativa ou escolher uma ordem de perdas.');
+ if(profit&&BigInt(requestedLosses.numerator)*BigInt(profit.denominator)>(BigInt(profit.numerator)>0n?BigInt(profit.numerator)*BigInt(requestedLosses.denominator):0n))pending.push('Utilizações propostas excedem o lucro tributável disponível;reparta explicitamente sem criar base negativa ou escolher uma ordem de perdas.');
 let benefitDeduction:FiscalFraction|null=null;const benefit=i.benefits;
 if(!benefit.state||!benefit.reference.trim())pending.push('Benefícios/deduções à matéria colectável por identificar (15(4));créditos à colecta e retenções não são esta dedução.');
 else if(benefit.state==='absent'){if(benefit.amount.trim())pending.push('Ausência de benefícios contradiz montante preenchido.');else benefitDeduction=zero();}
 else{try{const value=amount(benefit.amount);if(units(value)!==0n)pending.push('Benefício de montante conhecido:regra,condições,limite e ordem próprios por implementar;sem subtracção livre do valor.');else benefitDeduction=value;}catch{pending.push('Montante conhecido das deduções por preencher ou inválido.');}}
- const ready=pending.length===0&&profit!==null,deductedLosses=ready?requestedLosses:null,taxableBase=ready?subtractFractions(subtractFractions(units(profit!)<0n?zero():profit!,requestedLosses),benefitDeduction!):null;
+ const ready=pending.length===0&&profit!==null,deductedLosses=ready?requestedLosses:null,taxableBase=ready?subtractFractions(subtractFractions(BigInt(profit!.numerator)<0n?zero():profit!,requestedLosses),benefitDeduction!):null;
 for(const l of losses){if(l.available){l.deducted=ready?(l.status==='eligible'?l.requestedAmount!:zero()):null;l.remaining=l.deducted?subtractFractions(l.available,l.deducted):null;}}
 return{input:i,taxableProfit:profit,requestedLosses,deductedLosses,benefitDeduction,taxableBase,losses,pending,source:'CIRPC15(1)a/15(2–4),41(1–7),Lei34/2007 PDF5/p768(59),PDF12/p768(66). Recorte2026,residente geral,método declarativo,perdas próprias em exercícios anuais ordinários;cinco exercícios posteriores,sem transferência41-A,regimes especiais ou benefícios positivos implementados. Pedido de utilização expresso e limitado ao saldo/lucro;semFIFO obrigatório ou limite percentual inventado. Matéria colectável simulada,não colecta/imposto a pagar,semM20/M22/submissão ou consumo persistente do saldo oficial.'};
 }
@@ -0,0 +1,82 @@
+import {addFractions,fraction,subtractFractions,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import {fiscalMoney} from './irpc-normal-schedules.ts';
+export const normalCostsVersion='IRPC-normal-adjustments/6';
+export const costRules={
+ allowance:['Ajudas de custo/deslocação em viatura própria','expenseCorrections','36(1)e'],
+ representation:['Despesas de representação','expenseCorrections','36(1)f/36(3)'],
+ advertising:['Publicidade ordinária — limite anual partilhado','expenseCorrections','36(1)n,Lei20/2009'],
+ vehicle:['Outros encargos com viatura ligeira de passageiros','expenseCorrections','36(4)'],
+ fuel:['Combustível — prova do activo/locação e consumo normal','expenseCorrections','36(1)i/36(4)'],
+ rental:['Aluguer sem condutor — parcela de quota não aceite documentada','expenseCorrections','36(1)h/36(4)'],
+ credit:['Provisão/perda por imparidade de créditos ordinários','expenseCorrections','28(1)a/29'],
+ stock:['Provisão/perda por imparidade de existências','expenseCorrections','28(1)b'],
+ litigation:['Provisão para processo judicial em curso','expenseCorrections','28(1)c'],
+ provision_reversal:['Reversão de provisão antes deduzida','incomeCorrections','28(2)'],
+ taxed_reversal:['Reversão contabilística de provisão antes tributada','incomeCorrections','17/28;sem dupla tributação da parcela comprovada'],
+ prior_cost:['Custo de exercício anterior incluído no resultado actual','timing','18(2)'],
+ prior_income:['Proveito de exercício anterior incluído no resultado actual','timing','18(2)'],
+ estimated_work_loss:['Perda estimada em obra plurianual em curso','expenseCorrections','36(1)m,Lei20/2009'],
+ work:['Resultado de obra plurianual — percentagem/encerramento','timing','19(1–6)'],
+}as const;
+export type CostRule=keyof typeof costRules;
+export type CostRow={id:string;rule:''|CostRule;document:string;line:string;amount:string;sourceCode:string;reference:string;conditions:''|'yes';facts:Record<string,string>};
+export type NormalCostsInput={version:1;rows:CostRow[];advertisingReference:string;salesOrdinary:''|'yes';creditBase:string;creditPrevious:string;creditReference:string;creditRegime:''|'ordinary'|'regulated'};
+export const newNormalCosts=():NormalCostsInput=>({version:1,rows:[],advertisingReference:'',salesOrdinary:'',creditBase:'',creditPrevious:'',creditReference:'',creditRegime:''});
+export const newCostRow=(id:string):CostRow=>({id,rule:'',document:'',line:'',amount:'',sourceCode:'',reference:'',conditions:'',facts:{}});
+export function validateNormalCosts(i:NormalCostsInput){
+ if(!i||i.version!==1||!Array.isArray(i.rows)||['advertisingReference','creditBase','creditPrevious','creditReference'].some(k=>typeof i[k as 'creditBase']!=='string')||!['','yes'].includes(i.salesOrdinary)||!['','ordinary','regulated'].includes(i.creditRegime))throw Error('Mapa de custos/provisões/periodização não recuperável.');
+ if(new Set(i.rows.map(r=>r.id)).size!==i.rows.length)throw Error('Identificador repetido no mapa de custos.');
+ for(const r of i.rows)if(!r||['id','rule','document','line','amount','sourceCode','reference','conditions'].some(k=>typeof r[k as 'id']!=='string')||r.rule!==''&&!Object.hasOwn(costRules,r.rule)||!['','yes'].includes(r.conditions)||!r.facts||typeof r.facts!=='object'||Array.isArray(r.facts)||Object.values(r.facts).some(v=>typeof v!=='string'))throw Error('Linha de custos/provisões/periodização não recuperável.');
+}
+type Source={currency:string;accountingLines:Array<{code:string;total:string;accountingEffect:string}>;cashSchedule?:Array<{salesReceivablesBalance:string|null;openingReceivablesBalance:string}>};
+export type CostClaim={document:string;line:string;sourceCode:string;amount:string};
+const z=()=>fraction(0n),cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
+const mul=(a:FiscalFraction,n:bigint,d=1n)=>fraction(BigInt(a.numerator)*n,BigInt(a.denominator)*d);
+const min=(...v:FiscalFraction[])=>v.reduce((a,b)=>cmp(a,b)<0n?a:b),max0=(v:FiscalFraction)=>cmp(v,z())<0n?z():v;
+const costMoney=(v:FiscalFraction|null)=>{if(!v)return'Indeterminado';const p=fractionPresentation(v);return(p.approximate?'≈':'')+p.decimal+' MZN'+(p.approximate?' (exacto '+v.numerator+'/'+v.denominator+')':'');};
+const identity=(r:{document:string;line:string})=>r.document.trim()+'\u0000'+r.line.trim();
+export function reusableCreditBalance(source:Source|null){const l=source?.cashSchedule?.at(-1);if(!l||l.salesReceivablesBalance===null)return null;try{return addFractions([fiscalMoney(l.salesReceivablesBalance),fiscalMoney(l.openingReceivablesBalance)]);}catch{return null;}}
+export function calculateNormalCosts(input:NormalCostsInput,source:Source|null,existing:CostClaim[],period:{from:string;to:string},short=false){
+ validateNormalCosts(input);const rows=input.rows,claims=rows.flatMap(r=>[{...r},...(r.rule==='work'?[{id:r.id,document:r.document,line:r.line+'/custos',sourceCode:r.facts.costSource??'',amount:r.facts.bookCost??''}]:[])]),pending:string[]=[];
+ const sourceAmount=(code:string,effect:string)=>{const l=source?.accountingLines.find(l=>l.code===code);if(!l||l.accountingEffect!==effect)throw Error('Seleccione uma linha contabilística compatível.');return fiscalMoney(l.total);};
+ const pool=(rule:CostRule)=>addFractions(rows.filter(r=>r.rule===rule).map(r=>fiscalMoney(r.amount)));
+ const pools:Record<string,{label:string;base:FiscalFraction;previous:FiscalFraction|null;annualLimit:FiscalFraction;accumulatedLimit:FiscalFraction|null;reference:string}>={};
+ const results=rows.map(r=>{const issues:string[]=[],rule=r.rule?costRules[r.rule]:null,topic=rule?.[1]??'',f=r.facts;let amount:FiscalFraction|null=null,accepted:FiscalFraction|null=null,adjustment:FiscalFraction|null=null,limit:FiscalFraction|null=null;const details:string[]=[];
+  const a=(key:string)=>{if(!f[key]?.trim())throw Error('Falta parâmetro: '+(factLabels[key]??key));return fiscalMoney(f[key]);};
+  const yesno=(key:string)=>{if(!['yes','no'].includes(f[key]))throw Error('Falta condição documentada: '+(factLabels[key]??key));return f[key]==='yes';};
+  const ref=(key:string)=>{if(!f[key]?.trim())throw Error('Falta suporte: '+(factLabels[key]??key));};
+  const balance=()=>{ref('balanceKey');if(rows.some(q=>q!==r&&q.facts.balanceKey===f.balanceKey))throw Error('Saldo/objecto fiscal repetido entre linhas; agregue as parcelas no mesmo mapa para não reutilizar o limite.');return a('previous');};
+  const checkOrigin=(code:string,value:FiscalFraction,effect:string)=>{if(cmp(value,z())===0n&&!code)return;if(['depreciation','interest_expense'].includes(code))throw Error('Parcela de amortização/juros exige reconciliação própria com o mapa existente; sem dupla qualificação neste incremento.');const total=sourceAmount(code,effect);const allocated=addFractions([...existing,...claims].filter(c=>c.sourceCode===code).map(c=>fiscalMoney(c.amount)));if(cmp(allocated,total)>0n)throw Error('Parcelas dos mapas excedem a linha de origem; reconcilie sem duplicar ajustamentos.');};
+  if(!rule||!r.document.trim()||!r.line.trim()||!r.reference.trim()||r.conditions!=='yes')issues.push('Regra, documento/linha, condições e suporte em falta.');
+  if([...existing,...claims.filter(c=>c!==r&&c.id!==r.id)].some(c=>identity(c)===identity(r)))issues.push('Documento/linha repetidos entre mapas.');
+  if(claims.filter(c=>identity(c)===identity(r)).length>1)issues.push('Documento/linha repetidos no mapa.');
+  if(short&&['credit','advertising'].includes(r.rule))issues.push('Limite anual neste período curto por corresponder;sem proporcionalização ou anualização presumida.');
+  if(source?.currency!=='MZN'||!period.to.startsWith('2026-'))issues.push('Recorte anual emMZN com termo em2026 por reconciliar.');
+  try{amount=fiscalMoney(r.amount);if(cmp(amount,z())<=0n&&r.rule!=='work')throw Error('Identifique parcela positiva conhecida.');
+   const isIncome=['provision_reversal','taxed_reversal','prior_income','work'].includes(r.rule);const omitted=r.rule==='provision_reversal'&&f.inResult==='no';if(!omitted)checkOrigin(r.sourceCode,amount,isIncome?'income':'expense');else if(r.sourceCode)throw Error('Reversão não incluída no resultado não deve repetir uma linha de proveitos.');
+   switch(r.rule){
+    case 'allowance':{const billed=a('billed'),taxed=a('taxedNotBilled');if(cmp(addFractions([billed,taxed]),amount)>0n)throw Error('Parcelas facturadas e tributadas emIRPS não podem sobrepor-se ou exceder o encargo.');const limited=subtractFractions(subtractFractions(amount,billed),taxed);adjustment=mul(limited,1n,2n);accepted=subtractFractions(amount,adjustment);limit=mul(limited,1n,2n);details.push('50% só da parcela não facturada a clientes nem tributada emIRPS; parcelas mutuamente exclusivas.');break;}
+    case 'representation':accepted=mul(amount,1n,5n);adjustment=subtractFractions(amount,accepted);details.push('20% aceite;80% acrescido. Eventual tributação autónoma não calculada, âmbitoL7.');break;
+    case 'advertising':{if(f.campaign!=='no')throw Error('Campanha de lançamento com horizonte superior a um ano: periodização36-A e articulação do limite não correspondidas; não tratar como publicidade ordinária.');if(input.salesOrdinary!=='yes'||!input.advertisingReference.trim())throw Error('Confirme completude da publicidade e correspondência do volume de vendas normal do exercício à receita declarada.');const total=pool('advertising');limit=mul(sourceAmount('revenue','income'),1n,100n);pools.advertising={label:'Publicidade — limite anual partilhado',base:sourceAmount('revenue','income'),previous:null,annualLimit:limit,accumulatedLimit:null,reference:input.advertisingReference};const eligible=min(total,limit);accepted=fraction(BigInt(amount.numerator)*BigInt(eligible.numerator)*BigInt(total.denominator),BigInt(amount.denominator)*BigInt(eligible.denominator)*BigInt(total.numerator));adjustment=subtractFractions(amount,accepted);details.push('Limite único anual1% das vendas normais; repartição aritmética proporcional entre parcelas para a simulação, sem ordem fiscal obrigatória.');break;}
+    case 'vehicle':{if(!yesno('passenger')){accepted=amount;details.push('Viatura fora da categoria ligeira de passageiros;36(4)não aplicado, restantes condições ordinárias documentadas.');}else{accepted=yesno('publicOrRental')?amount:mul(amount,1n,2n);details.push('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.');}adjustment=subtractFractions(amount,accepted);break;}
+    case 'fuel':case 'rental':{let eligible:FiscalFraction;if(r.rule==='fuel'){eligible=a('supportedNormal');if(cmp(eligible,amount)>0n)throw Error('Consumo normal comprovado excede o encargo.');details.push('36i: parcela ligada a activo próprio/locado e consumo normal comprovados.');}else{const excluded=a('nonAcceptedQuota');ref('quotaReference');if(cmp(excluded,amount)>0n)throw Error('Parcela de quota não aceite excede a renda.');eligible=subtractFractions(amount,excluded);details.push('36h: reutiliza parcela de quota não aceite documentada; o portal não apura automaticamente essa quota de viatura.');}if(yesno('passenger')&&!yesno('publicOrRental')){if(cmp(eligible,amount)!==0n)throw Error('Articulação da parcela excluída por36h/i com os50% de36(4) ainda não correspondida; este caso combinado fica pendente, sem somar nem repartir correcções por presunção.');eligible=mul(eligible,1n,2n);details.push('36(4):50% do encargo; sem parcela excluída concorrente porh/i.');}accepted=eligible;adjustment=subtractFractions(amount,accepted);break;}
+    case 'credit':{if(input.creditRegime!=='ordinary')throw Error('Regime das provisões por identificar ou sujeito a supervisão financeira/seguradora28d; sem limites29 aplicados por aproximação.');if(!input.creditReference.trim())throw Error('Saldo de créditos ordinários e provisão fiscal anterior por documentar.');if(!input.creditBase.trim())throw Error('Créditos ordinários existentes no fim do exercício em falta.');if(!input.creditPrevious.trim())throw Error('Provisão fiscal anterior dos créditos em falta; não presumir zero.');const base=fiscalMoney(input.creditBase),previous=fiscalMoney(input.creditPrevious),total=pool('credit'),annual=mul(base,15n,1000n),accumulated=mul(base,6n,100n);pools.credit={label:'Créditos — limites anual e acumulado',base,previous,annualLimit:annual,accumulatedLimit:accumulated,reference:input.creditReference};if(cmp(previous,accumulated)>0n)throw Error('Provisão fiscal anterior excede6% dos créditos finais; reconcilie subsistência/reversão28(2), sem saldo presumido.');limit=min(annual,subtractFractions(accumulated,previous));const eligible=min(total,limit);accepted=fraction(BigInt(amount.numerator)*BigInt(eligible.numerator)*BigInt(total.denominator),BigInt(amount.denominator)*BigInt(eligible.denominator)*BigInt(total.numerator));adjustment=subtractFractions(amount,accepted);details.push('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.');break;}
+    case 'stock':case 'litigation':{let previous:FiscalFraction;if(r.rule==='litigation'){if(!yesno('caseOngoing')){accepted=z();adjustment=amount;details.push('Não há processo judicial em curso; provisão não elegível por28c.');break;}if(!yesno('chargeDeductible')){accepted=z();adjustment=amount;details.push('Obrigação não daria lugar a custo dedutível; provisão não aceite por28c.');break;}}else if(!yesno('lossObserved')){accepted=z();adjustment=amount;details.push('Perda de valor não efectivamente observada; estimativa não aceite por28b.');break;}previous=balance();limit=a(r.rule==='stock'?'observedLoss':'obligation');if(cmp(previous,limit)>0n)throw Error('Saldo fiscal anterior excede a cobertura actual; reconcilie a reversão28(2).');accepted=min(amount,subtractFractions(limit,previous));adjustment=subtractFractions(amount,accepted);details.push(r.rule==='stock'?'28b:limite das perdas efectivamente observadas, incluindo saldo anterior.':'28c:obrigações de processo judicial em curso que seriam custos dedutíveis, com saldo anterior reconciliado.');break;}
+    case 'provision_reversal':case 'taxed_reversal':{const previous=balance();if(cmp(amount,previous)>0n)throw Error('Reversão excede a parcela fiscal anterior demonstrada.');if(!yesno('eventEnded'))throw Error('Evento não cessou/não houve utilização diferente; fundamento da reversão por corresponder.');const inResult=yesno('inResult');if(r.rule==='taxed_reversal'&&!inResult)throw Error('Só excluir proveito de reversão já incluído na contabilidade e antes não deduzido.');accepted=amount;adjustment=r.rule==='taxed_reversal'?mul(amount,-1n):inResult?z():amount;details.push(r.rule==='taxed_reversal'?'Parcela antes tributada comprovada; exclui a reversão contabilística sem duplicar dedução.':'28(2):proveito da provisão antes deduzida; só acresce quando ainda não incluído no resultado.');break;}
+    case 'prior_cost':case 'prior_income':{if(!/^20\d{2}$/.test(f.originalYear)||Number(f.originalYear)>=2026)throw Error('Exercício de origem deve ser anterior ao exercício actual.');ref('closingEvidence');const unknown=yesno('unknownAtClose');accepted=unknown?amount:z();adjustment=unknown?z():r.rule==='prior_cost'?amount:mul(amount,-1n);details.push(unknown?'18(2):imprevisível ou manifestamente desconhecido no encerramento anterior; imputável ao actual.':'18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores.');break;}
+    case 'estimated_work_loss':accepted=z();adjustment=amount;details.push('36m:perda meramente estimada em obra em curso não dedutível; custo efectivo não confundido com estimativa.');break;
+    case 'work':{const price=a('price'),totalCost=a('totalCost'),incurred=a('incurred'),priorRevenue=a('priorRevenue'),priorCost=a('priorCost'),bookCost=a('bookCost');ref('projectKey');if(rows.some(q=>q!==r&&q.facts.projectKey===f.projectKey))throw Error('Obra repetida; agregue os valores acumulados sem duplicar resultados.');checkOrigin(f.costSource??'',bookCost,'expense');if(cmp(totalCost,z())<=0n||cmp(incurred,totalCost)>0n||cmp(priorCost,incurred)>0n||cmp(priorRevenue,price)>0n)throw Error('Preço, custo total, incorrido e valores fiscais anteriores incoerentes.');if(!yesno('consistentMethod'))throw Error('Mudança de critério exige correspondência à autorização19(6).');const mandatory=yesno('partialBilling')||yesno('ownFractionalDelivery');let revenue:FiscalFraction,cost:FiscalFraction;
+      if(f.method==='percentage'){revenue=fraction(BigInt(price.numerator)*BigInt(incurred.numerator)*BigInt(totalCost.denominator),BigInt(price.denominator)*BigInt(incurred.denominator)*BigInt(totalCost.numerator));cost=incurred;}
+      else if(f.method==='closing'){if(mandatory)throw Error('Facturação parcial com acabamento correspondente/entrega fraccionada: critério da percentagem obrigatório19(2).');const concluded=cmp(mul(incurred,100n),mul(totalCost,95n))>=0n||yesno('publicReception');revenue=concluded?price:z();cost=concluded?incurred:z();}
+      else throw Error('Seleccione percentagem de acabamento ou encerramento.');if(cmp(priorRevenue,revenue)>0n||cmp(priorCost,cost)>0n)throw Error('Acumulados fiscais anteriores excedem o resultado reconhecível pelo critério; reconcilie sem correcção retrospectiva presumida.');const deferred=a('deferredReceipt');if(cmp(deferred,z())!==0n)throw Error('Receita antecipada19(5) de montante não zero exige correspondência própria.');const currentRevenue=subtractFractions(revenue,priorRevenue),currentCost=subtractFractions(cost,priorCost);accepted=currentCost;adjustment=addFractions([subtractFractions(currentRevenue,amount),subtractFractions(bookCost,currentCost)]);limit=currentRevenue;details.push('19:grau=incorrido/custo total;valores fiscais do exercício obtidos dos acumulados menos o já reconhecido. Proveito fiscal corrente:'+costMoney(currentRevenue)+';custo fiscal corrente:'+costMoney(currentCost)+';sem imposto/pagamento ou perda estimada presumidos.');break;}
+    default:throw Error('Categoria por identificar.');
+   }
+  }catch(e){issues.push(e instanceof Error?e.message:String(e));accepted=null;adjustment=null;}
+  if(issues.length){accepted=null;adjustment=null;pending.push((r.document||r.id)+': '+issues.join(' '));}return{...structuredClone(r),topic,amountValue:amount,accepted,adjustment,limit,status:issues.length?'indeterminate' as const:'calculated' as const,reason:issues.join(' ')||details.join(' '),ruleSource:rule?'CIRPC'+rule[2]:''};
+ });
+ return{input:structuredClone(input),rows:results,pools,pending,effects:results.map(r=>({id:r.id,topic:r.topic,amount:r.amountValue,effect:r.adjustment,reason:r.reason})),net:addFractions(results.flatMap(r=>r.adjustment?[r.adjustment]:[])),source:'CIRPC18(2)/19/28/29/36;Lei34/2007,Lei20/2009,alterações4/2012 e19/2013 e diplomas posteriores inventariados. Recorte2026/MZN,condições documentadas,sem efeitos retroactivos ou consumo de saldos oficiais;L7/L8 separados.'};
+}
+export type NormalCostsModel=ReturnType<typeof calculateNormalCosts>;
+const factLabels:Record<string,string>={billed:'Facturado a clientes',taxedNotBilled:'Tributado emIRPS e não facturado',campaign:'Campanha plurianual',passenger:'Ligeira de passageiros',publicOrRental:'Serviço público/locação na actividade normal',supportedNormal:'Consumo normal comprovado',nonAcceptedQuota:'Quota não aceite documentada',quotaReference:'Suporte da quota',balanceKey:'Identificação do saldo/objecto',previous:'Parcela fiscal anterior',lossObserved:'Perda efectivamente observada',observedLoss:'Perda total observada',caseOngoing:'Processo judicial em curso',chargeDeductible:'Obrigação fiscalmente dedutível',obligation:'Obrigação coberta',eventEnded:'Evento cessou/utilização diferente',inResult:'Incluído no resultado',originalYear:'Exercício de origem',unknownAtClose:'Imprevisível/desconhecido no encerramento',closingEvidence:'Suporte do encerramento',projectKey:'Obra',method:'Critério',price:'Preço',totalCost:'Custo total estimado',incurred:'Custos incorporados acumulados',priorRevenue:'Proveitos fiscais anteriores',priorCost:'Custos fiscais anteriores',costSource:'Origem dos custos',bookCost:'Custo contabilizado corrente',partialBilling:'Facturação parcial com acabamento correspondente',ownFractionalDelivery:'Venda/entrega fraccionada por conta própria',consistentMethod:'Critério uniforme e mantido',publicReception:'Recepção provisória pública',deferredReceipt:'Receita antecipada proposta'};
+const originLabels:Record<string,string>={revenue:'Receitas do plano',cost_of_sales:'Custo das vendas',operating_expenses:'Despesas operacionais',personnel:'Pessoal',depreciation:'Depreciação contabilística',interest_expense:'Juros financeiros'};
+export function normalCostReport(m:NormalCostsModel):Array<[string,string,string,string]>{const money=costMoney;return[['IRPC normal — L6','Custos com limites, provisões e periodização',`Efeito líquido das parcelas resolvidas:${money(m.net)};${m.pending.join(' | ')}`,m.source],...Object.values(m.pools).map(p=>['IRPC normal — L6',p.label,`Base documentada:${money(p.base)};limite anual:${money(p.annualLimit)};saldo fiscal anterior:${p.previous?money(p.previous):'Não aplicável'};limite acumulado:${p.accumulatedLimit?money(p.accumulatedLimit):'Não aplicável'};limite partilhado entre todas as parcelas, sem consumo do saldo oficial.`,p.reference]as[string,string,string,string]),...m.rows.map(r=>['IRPC normal — L6',(r.rule?costRules[r.rule][0]:'Categoria por identificar')+' — '+r.document+'/'+r.line,`Estado:${r.status==='calculated'?'Calculado no recorte':'Informação insuficiente'};montante identificado:${money(r.amountValue)};parcela aceite/custo fiscal ou reversão:${money(r.accepted)};limite/base ou proveito fiscal:${r.limit?money(r.limit):r.status==='calculated'?'Sem limite monetário próprio; ver regra':'Em falta/não aplicável à parcela'};ajustamento com sinal:${money(r.adjustment)};${r.reason}`,`${r.ruleSource};${r.reference};origem:${originLabels[r.sourceCode]??'Fora do resultado, documentado'};parâmetros:${Object.entries(r.facts).filter(([k])=>factLabels[k]).map(([k,v])=>factLabels[k]+': '+(v==='yes'?'Sim':v==='no'?'Não':v==='percentage'?'Percentagem de acabamento':v==='closing'?'Encerramento':originLabels[v]??(v||'Em falta'))).join('; ')};sem alteração do histórico ou saldo oficial.`]as[string,string,string,string])];}
@@ -0,0 +1,84 @@
+import {addFractions,decimalFraction,fraction,subtractFractions,fractionPresentation,type FiscalFraction} from './fiscal-rational.ts';
+import {fiscalMoney,type NormalAsset} from './irpc-normal-schedules.ts';
+export const normalDepreciationVersion='IRPC-normal-adjustments/7';
+export const depreciationCatalog={
+ computer:{label:'Computadores, impressoras, UPS e material informático',table:'II',code:'3/9',rate:'25',kind:'equipment',page:17},
+ server:{label:'Servidores',table:'II',code:'3/9.1',rate:'20',kind:'equipment',page:17},
+ security:{label:'Equipamento de vigilância e segurança',table:'II',code:'3/23',rate:'20',kind:'equipment',page:18},
+ machine:{label:'Máquinas não especificadas',table:'II',code:'3/22',rate:'10',kind:'equipment',page:18},
+ furniture:{label:'Mobiliário',table:'II',code:'5/7',rate:'10',kind:'furniture',page:18},
+ commercial_building:{label:'Edifícios comerciais e administrativos',table:'II',code:'1/2.2',rate:'2',kind:'building',page:16},
+ passenger_vehicle:{label:'Veículos automóveis ligeiros e mistos',table:'II',code:'4/9.2',rate:'25',kind:'vehicle',page:18},
+ software:{label:'Programas de computadores',table:'II',code:'5/8',rate:'25',kind:'software',page:18},
+ hotel_decoration:{label:'Decorações interiores — hotéis e actividades similares, classe84.2',table:'I',code:'84.2/B',rate:'20',kind:'furniture',page:16},
+ laundry_machine:{label:'Maquinaria específica de lavandarias/tinturarias',table:'I',code:'84.3/A',rate:'12.5',kind:'equipment',page:16},
+}as const;
+export type DepreciationCategory=keyof typeof depreciationCatalog;
+export type DepreciationAsset={id:string;assetKey:string;description:string;document:string;line:string;category:''|DepreciationCategory|'other'|'nondepreciable';valuation:''|'historical_new'|'used'|'revalued'|'other';specificRate:''|'yes'|'no';method:''|'constant'|'declining'|'low_value';rate:string;factor:string;timing:''|'annual'|'months';start:string;exitState:''|'absent'|'known';exitDate:string;cost:string;land:string;residual:string;accounting:string;previousAccounting:string;previousFiscal:string;priorAvailable:string;previousReference:string;newTangible:''|'yes'|'no';consistentMethod:''|'yes'|'no';switchToStraight:''|'yes'|'no';priorFullQuotas:''|'yes'|'no';vehicleException:''|'yes'|'no';limitedRights:''|'yes'|'no';individual:''|'yes'|'no';conditions:''|'yes';reference:string};
+export type NormalDepreciationInput={version:1;completenessReference:string;assets:DepreciationAsset[]};
+export const newNormalDepreciation=():NormalDepreciationInput=>({version:1,completenessReference:'',assets:[]});
+export const newDepreciationAsset=(id:string):DepreciationAsset=>({id,assetKey:'',description:'',document:'',line:'',category:'',valuation:'',specificRate:'',method:'',rate:'',factor:'',timing:'',start:'',exitState:'',exitDate:'',cost:'',land:'',residual:'',accounting:'',previousAccounting:'',previousFiscal:'',priorAvailable:'',previousReference:'',newTangible:'',consistentMethod:'',switchToStraight:'',priorFullQuotas:'',vehicleException:'',limitedRights:'',individual:'',conditions:'',reference:''});
+export function reuseNormalAssets(assets:NormalAsset[]):NormalDepreciationInput{return{version:1,completenessReference:'',assets:assets.map(a=>({...newDepreciationAsset(a.id),assetKey:a.id,description:a.description,category:a.category,document:a.reference,line:a.id,method:'constant',timing:'annual',specificRate:'no',consistentMethod:'yes',conditions:a.conditions,rate:a.rate,cost:a.cost,residual:a.residual,accounting:a.accounting,previousFiscal:a.previousFiscal,start:a.inUseFrom,reference:a.reference}))};}
+export function validateNormalDepreciation(i:NormalDepreciationInput){
+ if(!i||i.version!==1||typeof i.completenessReference!=='string'||!Array.isArray(i.assets)||new Set(i.assets.map(a=>a.id)).size!==i.assets.length)throw Error('Mapa de amortizações não recuperável.');
+ for(const a of i.assets){if(!a||Object.keys(newDepreciationAsset('')).some(k=>typeof a[k as keyof DepreciationAsset]!=='string')||!['','other','nondepreciable',...Object.keys(depreciationCatalog)].includes(a.category)||!['','historical_new','used','revalued','other'].includes(a.valuation)||!['','constant','declining','low_value'].includes(a.method)||!['','annual','months'].includes(a.timing)||!['','absent','known'].includes(a.exitState)||!['','yes'].includes(a.conditions)||['specificRate','newTangible','consistentMethod','switchToStraight','priorFullQuotas','vehicleException','limitedRights','individual'].some(k=>!['','yes','no'].includes(a[k as 'specificRate'])))throw Error('Activo ou parâmetros de amortização não recuperáveis.');}
+}
+const zero=()=>fraction(0n),cmp=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator);
+const min=(...a:FiscalFraction[])=>a.reduce((v,w)=>cmp(v,w)<0n?v:w),positive=(a:FiscalFraction)=>cmp(a,zero())<0n?zero():a;
+const multiply=(a:FiscalFraction,b:FiscalFraction)=>fraction(BigInt(a.numerator)*BigInt(b.numerator),BigInt(a.denominator)*BigInt(b.denominator));
+const ratio=(a:FiscalFraction,b:FiscalFraction)=>fraction(BigInt(a.numerator)*BigInt(b.denominator),BigInt(a.denominator)*BigInt(b.numerator));
+const date=(v:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(v)&&Number.isFinite(Date.parse(v))&&new Date(v).toISOString().slice(0,10)===v;
+const month=(v:string)=>Number(v.slice(0,4))*12+Number(v.slice(5,7))-1;
+const show=(v:FiscalFraction|null)=>{if(!v)return'Indeterminado';const p=fractionPresentation(v);return(p.approximate?'≈':'')+p.decimal+' MZN'+(p.approximate?' (exacto '+v.numerator+'/'+v.denominator+')':'');};
+export function calculateNormalDepreciation(input:NormalDepreciationInput,source:{currency:string;accountingLines:Array<{code:string;total:string}>}|null,period:{from:string;to:string},claims:Array<{sourceCode:string;document:string;line:string;amount:string}>,short=false,acceleratedIds:ReadonlySet<string>=new Set()){
+ validateNormalDepreciation(input);const pending:string[]=[];
+ if(!input.completenessReference.trim())pending.push('Reconciliação integral dos activos e quotas anteriores com a depreciação da origem em falta.');
+ if(source?.currency!=='MZN'||!date(period.from)||!date(period.to)||!period.to.startsWith('2026-')||(!short&&month(period.to)-month(period.from)!==11||short&&(month(period.to)<month(period.from)||month(period.to)-month(period.from)>=11)))pending.push('Período anual emMZN com termo em2026 por reconciliar; períodos curtos permanecem separados.');
+ const assets=input.assets.map(a=>{const issues:string[]=[],notes:string[]=[];let accounting:FiscalFraction|null=null,basis:FiscalFraction|null=null,taxBasis:FiscalFraction|null=null,quota:FiscalFraction|null=null,deduction:FiscalFraction|null=null,adjustment:FiscalFraction|null=null,priorUsed:FiscalFraction|null=null,priorRemaining:FiscalFraction|null=null,remainingFiscal:FiscalFraction|null=null,eligibleCurrent:FiscalFraction|null=null,months:number|null=null;const entry=Object.hasOwn(depreciationCatalog,a.category)?depreciationCatalog[a.category as DepreciationCategory]:null;
+  if(short&&a.category!=='nondepreciable'&&(a.timing!=='months'||a.method==='low_value'))issues.push('Período curto exige duodécimos;opção integral art17 neste período por corresponder.');
+  const money=(s:string,label:string)=>{if(!s.trim())throw Error(label+' em falta; não presumir zero.');return fiscalMoney(s);};
+  const yesno=(v:string,label:string)=>{if(!['yes','no'].includes(v))throw Error(label+' por documentar.');return v==='yes';};
+  if(!a.assetKey.trim()||!a.description.trim()||!a.document.trim()||!a.line.trim()||!a.reference.trim()||a.conditions!=='yes')issues.push('Identificação do activo, documento/linha, condições ordinárias e suporte em falta.');
+  if(input.assets.some(b=>b!==a&&(b.assetKey.trim()===a.assetKey.trim()||b.document.trim()===a.document.trim()&&b.line.trim()===a.line.trim()))||claims.some(c=>c.document.trim()===a.document.trim()&&c.line.trim()===a.line.trim()))issues.push('Activo ou documento/linha repetido entre mapas; reconcilie sem dedução duplicada.');
+  try{accounting=money(a.accounting,'Depreciação contabilística corrente');const cost=money(a.cost,'Custo histórico');
+   if(a.category==='nondepreciable'){basis=cost;taxBasis=zero();quota=zero();deduction=zero();adjustment=accounting;notes.push('CIRPC26/27:elemento expressamente qualificado como não sujeito a deperecimento; depreciação contabilística integralmente acrescida.');}
+   else{
+    if(a.valuation!=='historical_new')throw Error('Tipo de aquisição/base por identificar ou fora do recorte de bens novos a custo histórico; usados/abertura de escrita7(2) e reavaliados15 exigem regra própria.');
+    if(!entry)throw Error('Categoria/tabela ainda não correspondida; sem taxa livre ou código provisório.');
+    if(entry){const specific=yesno(a.specificRate,'Existência de taxa específica da tabelaI');if(entry.table==='II'&&specific)throw Error('Taxa específica da tabelaI prevalece; seleccione a categoria específica correspondente.');if(entry.table==='I'&&!specific)throw Error('Categoria específica da tabelaI sem enquadramento documentado.');}
+    if(!date(a.start)||a.start<'2014-01-01')throw Error('Entrada em funcionamento/utilização desde2014 por identificar; activos anteriores exigem correspondência histórica própria.');
+    if(!yesno(a.consistentMethod,'Método uniforme desde o início'))throw Error('Mudança de método/razão excepcional requer correspondência própria do artigo10.');
+    if(a.exitState==='known'&&(!date(a.exitDate)||a.exitDate<a.start)||!a.exitState||a.exitState==='absent'&&a.exitDate.trim())throw Error('Estado/data de transmissão,inutilização ou termo de vida útil incoerente ou em falta.');
+    if(!a.previousReference.trim())throw Error('Suporte das quotas contabilísticas/fiscais anteriores e da parcela temporariamente tributada em falta.');
+    const priorBook=money(a.previousAccounting,'Quotas contabilísticas anteriores'),priorFiscal=money(a.previousFiscal,'Quotas fiscais anteriores'),available=money(a.priorAvailable,'Parcela anterior temporariamente tributada recuperável');
+    if(cmp(priorFiscal,priorBook)>0n||cmp(available,subtractFractions(priorBook,priorFiscal))>0n)throw Error('Quotas anteriores incoerentes; parcela recuperável não pode exceder a diferença contabilizada e não deduzida, excluindo encargos permanentemente não aceites.');
+    const residual=money(a.residual,'Residual'),land=entry?.kind==='building'?money(a.land,'Terreno/parte não depreciável'):zero();if(entry?.kind!=='building'&&a.land.trim()&&cmp(fiscalMoney(a.land),zero())!==0n)throw Error('Terreno não corresponde a esta categoria de activo.');basis=subtractFractions(subtractFractions(cost,residual),land);if(cmp(basis,zero())<=0n)throw Error('Base depreciável positiva por reconciliar.');if(entry?.kind!=='building'&&cmp(land,zero())!==0n)throw Error('Terreno só deve ser separado no imóvel correspondente.');taxBasis=basis;
+    if(entry?.kind==='vehicle'&&!yesno(a.vehicleException,'Afectação a serviço público de transportes/locação na actividade normal')){taxBasis=min(basis,positive(subtractFractions(fraction(800000n),residual)));notes.push('CIRPC27e:limite de aquisição800000MZN,sem afectar a depreciação contabilística de origem.');}
+    if(entry?.kind==='software'&&!yesno(a.limitedRights,'Aquisição onerosa e direitos de utilização exclusiva por tempo limitado'))throw Error('Direitos de software/intangível sem condições do artigo16 documentadas.');
+    if(cmp(priorFiscal,taxBasis)>0n)throw Error('Quotas fiscais anteriores excedem a base fiscal; reconcilie o saldo anterior.');const remaining=subtractFractions(taxBasis,priorFiscal),priorEligibleBook=min(taxBasis,multiply(priorBook,ratio(taxBasis,basis)));if(cmp(available,positive(subtractFractions(priorEligibleBook,priorFiscal)))>0n)throw Error('Parcela anterior recuperável inclui quota permanentemente não aceite ou excede a contabilização fiscalmente elegível.');eligibleCurrent=min(multiply(accounting,ratio(taxBasis,basis)),positive(subtractFractions(taxBasis,priorEligibleBook)));
+    let maxRate:FiscalFraction|null=entry?decimalFraction(entry.rate):null,maxLifeMonths:FiscalFraction|null=maxRate?ratio(fraction(2400n),maxRate):null;
+    if(a.method==='low_value'){if(cmp(cost,fraction(20000n))>0n||!yesno(a.individual,'Activo individual fora de conjunto depreciado como um todo')||cmp(priorFiscal,zero())!==0n||a.start<period.from||a.start>period.to)throw Error('Art17:valor unitário até20000MZN,activo individual e início no período,sem amortização fiscal anterior; condições em falta/incompatíveis.');quota=remaining;months=month(period.to)-month(a.start)+1;notes.push('Art17:opção de depreciação integral em um período,limitada ao que está contabilizado e ao saldo fiscal.');}
+    else{
+     if(!entry||!maxRate||!maxLifeMonths)throw Error('Taxa aplicável não identificada.');
+     if(a.method==='constant'){if(!/^\d+(?:\.\d{1,6})?$/.test(a.rate))throw Error('Taxa constante escolhida por identificar.');const selected=decimalFraction(a.rate);if(cmp(selected,multiply(maxRate,fraction(1n,2n)))<0n||cmp(selected,maxRate)>0n)throw Error('Taxa constante fora do recorte entre metade da máxima e a máxima;quotas inferiores exigem correspondência própria dos limites de vida útil, artigos5/7.');quota=multiply(taxBasis,multiply(selected,fraction(acceleratedIds.has(a.id)?3n:1n,acceleratedIds.has(a.id)?200n:100n)));if(acceleratedIds.has(a.id))notes.push('CBF16:L7 qualificado,incremento50% da taxa normal;mantidos contabilização e saldo fiscal.');notes.push('Quota constante pela taxa escolhida:'+a.rate+'%;tabela'+entry.table+'/'+entry.code+'.');}
+     else if(a.method==='declining'){if(!yesno(a.newTangible,'Activo tangível novo adquirido a terceiros/construído')||['building','furniture','software'].includes(entry.kind)||entry.kind==='vehicle'&&a.vehicleException!=='yes')throw Error('Art6:quotas degressivas só nos activos tangíveis novos elegíveis;edifícios,mobiliário/equipamento social,intangíveis e veículos sem excepção ficam separados.');const life=ratio(fraction(100n),maxRate),maxFactor=cmp(life,fraction(5n))<0n?fraction(3n,2n):cmp(life,fraction(6n))<=0n?fraction(2n):fraction(5n,2n);if(!/^\d+(?:\.\d{1,6})?$/.test(a.factor))throw Error('Coeficiente degressivo escolhido em falta.');const factor=decimalFraction(a.factor);if(cmp(factor,zero())<=0n||cmp(factor,maxFactor)>0n)throw Error('Coeficiente degressivo excede o máximo do artigo8:1,5/2/2,5 conforme vida útil mínima.');quota=multiply(remaining,multiply(maxRate,multiply(factor,fraction(1n,100n))));notes.push('Art8:saldo fiscal por amortizar ×taxa máxima'+entry.rate+'% ×coeficiente'+a.factor+';máximo'+fractionPresentation(maxFactor).decimal+'.');
+      if(yesno(a.switchToStraight,'Opção pela regra de saldo/vida útil restante8(2)')){if(!yesno(a.priorFullQuotas,'Condição das quotas anteriores8(2)')||!a.start.endsWith('-01-01')||period.from!=='2026-01-01'||a.timing!=='annual')throw Error('Art8(2):condição das quotas anteriores por documentar;este recorte da opção exige início emJaneiro e período anual civil.');const remainingYears=subtractFractions(life,fraction(BigInt(2026-Number(a.start.slice(0,4)))));if(cmp(remainingYears,zero())<=0n)throw Error('Art8(2):vida útil mínima esgotada;sem dividir por anos inexistentes.');const linear=ratio(remaining,remainingYears);if(cmp(quota,linear)<0n){quota=linear;notes.push('Art8(2):usado saldo/número de anos de vida útil mínima restantes,com condições anteriores documentadas.');}}
+     }else throw Error('Método de amortização por identificar.');
+     if(!a.timing)throw Error('Opção anual/duodécimos por identificar.');
+     if(a.timing==='annual'){if(a.exitState==='known'&&a.exitDate<=period.to)throw Error('Evento de saída em período anual:seleccione duodécimos e reconcilie a regra aplicável;sem quota anual presumida.');const lifeEnd=month(a.start)+Number(BigInt(maxLifeMonths.numerator)/BigInt(maxLifeMonths.denominator));if(lifeEnd>month(period.from)&&lifeEnd<=month(period.to)&&cmp(remaining,zero())>0n)throw Error('Vida útil máxima termina dentro do período;opção anual e quotas anteriores exigem correspondência própria. Duodécimos em vigor são calculados até ao limite temporal.');months=a.start>period.to?0:12;}
+     else{const start=Math.max(month(period.from),month(a.start)),end=Math.min(month(period.to)+1,a.exitState==='known'?month(a.exitDate):month(period.to)+1,month(a.start)+Number(BigInt(maxLifeMonths.numerator)/BigInt(maxLifeMonths.denominator)));months=Math.max(0,end-start);quota=multiply(quota,fraction(BigInt(months),12n));notes.push('Art9:entrada incluída desde o mês da utilização;saída exclui o mês do evento;'+months+'duodécimos.');}
+     const elapsed=Math.max(0,month(period.from)-month(a.start));if(cmp(fraction(BigInt(elapsed)),maxLifeMonths)>=0n){quota=zero();notes.push('Art5:vida útil máxima esgotada,sem excepção aplicada;nenhuma recuperação de quota fora desse limite.');}else if(a.start>period.to){quota=zero();notes.push('Art3:activo ainda não entrou emuso no período;sem amortização fiscal.');}
+    }
+    deduction=min(quota!,remaining,addFractions([eligibleCurrent,available]));priorUsed=positive(subtractFractions(deduction,eligibleCurrent));priorRemaining=subtractFractions(available,priorUsed);remainingFiscal=subtractFractions(remaining,deduction);adjustment=subtractFractions(accounting,deduction);notes.push('Art3(3):dedução limitada ao contabilizado no período ou antes desde o uso;quotas anteriores recuperáveis usadas:'+show(priorUsed)+';saldo anterior aritmético:'+show(priorRemaining)+'. Sem consumo oficial nem recuperação de quota não contabilizada/permanentemente excluída.');
+   }
+  }catch(e){issues.push(e instanceof Error?e.message:String(e));}
+  if(issues.length){deduction=null;adjustment=null;priorUsed=null;priorRemaining=null;remainingFiscal=null;pending.push((a.description||a.id)+': '+issues.join(' '));}
+  return{...structuredClone(a),catalog:entry,accountingValue:accounting,basis,taxBasis,quota,deduction,adjustment,eligibleCurrent,priorUsed,priorRemaining,remainingFiscal,months,status:issues.length?'indeterminate' as const:'calculated' as const,reason:issues.join(' ')||notes.join(' ')};
+ });
+ let accountingTotal:FiscalFraction|null=null;try{accountingTotal=addFractions(assets.map(a=>{if(!a.accountingValue)throw Error();return a.accountingValue;}));const origin=fiscalMoney(source?.accountingLines.find(l=>l.code==='depreciation')?.total??'');if(cmp(accountingTotal,origin)!==0n)pending.push('Soma das quotas contabilísticas dos activos não corresponde à depreciação financeira declarada.');}catch{pending.push('Depreciação contabilística da origem por reconciliar.');}
+ if(claims.some(c=>c.sourceCode==='depreciation'))pending.push('Depreciação partilhada com outros ajustamentos de origem;reconcilie as parcelas para não duplicar o mesmo encargo.');
+ const knownAdjustment=addFractions(assets.flatMap(a=>a.adjustment?[a.adjustment]:[])),adjustment=pending.length===0?knownAdjustment:null;
+ return{input:structuredClone(input),assets,accountingTotal,knownAdjustment,adjustment,pending,source:'Decreto72/2013,art3–10/16/17,tabelasI/II;CIRPC26/27. Recorte anualMZN com termo2026,custo histórico,sem reavaliação,turnos intensivos,concessões/fusões ou excepções presumidas. Fotografia7;mapa interno,não formulário oficial de amortizações.'};
+}
+export type NormalDepreciationModel=ReturnType<typeof calculateNormalDepreciation>;
+export function normalDepreciationReport(m:NormalDepreciationModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Amortizações — tabelas, métodos, duodécimos e quotas anteriores',`Quotas contabilísticas:${show(m.accountingTotal)};ajustamento das parcelas conhecidas:${show(m.knownAdjustment)};ajustamento reconciliado:${show(m.adjustment)};${m.pending.join(' | ')}`,m.source],...m.assets.map(a=>['IRPC normal — L6',a.description+' — '+a.document+'/'+a.line,`Estado:${a.status==='calculated'?'Calculado no recorte':'Informação insuficiente'};contabilístico:${show(a.accountingValue)};parcela contabilística elegível:${show(a.eligibleCurrent)};base fiscal:${show(a.taxBasis)};quota calculada:${show(a.quota)};dedução fiscal:${show(a.deduction)};ajustamento com sinal:${show(a.adjustment)};duodécimos:${a.months??'Não aplicável'};quota anterior utilizada:${show(a.priorUsed)};saldo anterior aritmético:${show(a.priorRemaining)};${a.reason}`,`${a.catalog?'Decreto72/2013,tabela'+a.catalog.table+',código'+a.catalog.code+',PDF'+a.catalog.page:'Categoria sem código de tabela aplicado'};${a.reference};quotas anteriores:${a.previousReference};método:${a.method==='constant'?'Constante':a.method==='declining'?'Degressivo':a.method==='low_value'?'Valor reduzido':'Por identificar'};sem alteração dos documentos/saldos oficiais ou históricos.`]as[string,string,string,string])];}
@@ -0,0 +1,84 @@
+import {addFractions,decimalFraction,fraction,fractionPresentation,subtractFractions,type FiscalFraction} from './fiscal-rational.ts';
+import type {normalFinancialSource} from './irpc-normal.ts';
+import type {SchedulesModel} from './irpc-normal-schedules.ts';
+import type {NormalCostsModel} from './irpc-normal-costs.ts';
+import type {NormalDepreciationModel} from './irpc-normal-depreciation.ts';
+import type {NormalBaseModel} from './irpc-normal-base.ts';
+export const normalFormPreparationVersion='IRPC-normal-adjustments/9';
+export const m20Accounts={
+ '7.1':'Venda de bens','7.2':'Prestação de serviços','7.3':'Investimentos realizados pela própria empresa','7.4':'Reversões do período','7.5':'Rendimentos suplementares','7.6':'Outros rendimentos e ganhos operacionais','7.8':'Rendimentos e ganhos financeiros','7.9':'Ganho por aumento do justo valor',
+ '6.1.1':'Custos dos inventários vendidos ou consumidos','6.2':'Gastos com pessoal','6.3':'Fornecimentos e serviços de terceiros','6.4':'Perda por imparidade / ajustamento','6.5':'Amortizações do período','6.6':'Provisões do período','6.7':'Perda por redução do justo valor','6.8':'Outros gastos e perdas operacionais','6.9':'Gastos e perdas financeiras','8.5':'Imposto sobre o rendimento',
+}as const;
+export type FormAllocation={id:string;sourceCode:string;account:''|keyof typeof m20Accounts;amount:string;reference:string};
+export type NormalFormPreparationInput={version:1;edition:''|'accepted_pdf_and_m20a1';reference:string;completenessReference:string;allocations:FormAllocation[];incomeTax:{state:''|'known'|'absent';amount:string;placement:''|'included'|'outside';reference:string};reducedRate:{state:''|'known'|'absent';reference:string}};
+export const newNormalFormPreparation=():NormalFormPreparationInput=>({version:1,edition:'',reference:'',completenessReference:'',allocations:[],incomeTax:{state:'',amount:'',placement:'',reference:''},reducedRate:{state:'',reference:''}});
+export const newFormAllocation=(id:string):FormAllocation=>({id,sourceCode:'',account:'',amount:'',reference:''});
+const allowed:Record<string,string[]>={revenue:['7.1','7.2','7.3','7.4','7.5','7.6','7.8','7.9'],cost_of_sales:['6.1.1'],personnel:['6.2'],depreciation:['6.5'],interest_expense:['6.9'],operating_expenses:['6.3','6.4','6.6','6.7','6.8','8.5']};
+export const normalFormAccountsFor=(source:string)=>allowed[source]??[];
+export function validateNormalFormPreparation(i:NormalFormPreparationInput){
+ if(!i||i.version!==1||!['','accepted_pdf_and_m20a1'].includes(i.edition)||typeof i.reference!=='string'||typeof i.completenessReference!=='string'||!Array.isArray(i.allocations)||new Set(i.allocations.map(a=>a.id)).size!==i.allocations.length||i.allocations.some(a=>!a||Object.keys(newFormAllocation('')).some(k=>typeof a[k as keyof FormAllocation]!=='string')||a.account!==''&&!Object.hasOwn(m20Accounts,a.account))||!i.incomeTax||!['','known','absent'].includes(i.incomeTax.state)||!['','included','outside'].includes(i.incomeTax.placement)||typeof i.incomeTax.amount!=='string'||typeof i.incomeTax.reference!=='string'||!i.reducedRate||!['','known','absent'].includes(i.reducedRate.state)||typeof i.reducedRate.reference!=='string')throw Error('Preparação M20/M22 não recuperável;originais conservados.');
+}
+const zero=()=>fraction(0n),neg=(v:FiscalFraction)=>fraction(-BigInt(v.numerator),BigInt(v.denominator)),positive=(v:FiscalFraction)=>BigInt(v.numerator)>=0n;
+const eq=(a:FiscalFraction,b:FiscalFraction)=>BigInt(a.numerator)*BigInt(b.denominator)===BigInt(b.numerator)*BigInt(a.denominator);
+function money(s:string){if(!/^\d{1,18}(?:\.\d{1,6})?$/.test(s))throw Error('Montante não negativo conhecido em falta;zero não é presumido.');return decimalFraction(s);}
+export function normalFormRepresentation(v:FiscalFraction|null,unit:'whole'|'cent'='cent',parentheses=false){
+ if(!v)return{exact:null,display:'Indeterminado',represented:null,ready:false,reason:'Valor em falta;sem zero presumido.'};
+ const n=BigInt(v.numerator),d=BigInt(v.denominator);if(d<=0n)throw Error('Representação racional inválida.');const p=fractionPresentation(v),whole=n%d===0n,cent=n*100n%d===0n;
+ const abs=n<0n?-n:n,scaled=abs*100n/d;const exact=n+'/'+d+' MZN',value=whole?(parentheses&&n<0n?'('+String(-n/d)+')':String(n/d)):unit==='cent'&&cent?(n<0n?'-':'')+scaled/100n+'.'+String(scaled%100n).padStart(2,'0'):null;
+ return{exact,display:whole?(value+' MZN'):(p.approximate?'≈':'')+p.decimal+' MZN (exacto '+n+'/'+d+')',represented:value,ready:value!==null,reason:whole?'Valor exacto em meticais inteiros,sem arredondamento.':unit==='whole'?'Exemplar M20 exige meticais sem centavos;regra de representação da fracção por corresponder.':cent?'Valor exacto ao cêntimo na preparação M22 já demonstrada;sem arredondamento fiscal ou declaração oficial presumidos.':'Fracção de cêntimo conservada;regra de representação fiscal por corresponder.'};
+}
+type Financial=ReturnType<typeof normalFinancialSource>;
+export function reuseDirectFormAllocations(source:Financial){return(source?.accountingLines??[]).filter(l=>['cost_of_sales','personnel','depreciation','interest_expense'].includes(l.code)).map(l=>({id:'source-'+l.code,sourceCode:l.code,account:allowed[l.code][0]as keyof typeof m20Accounts,amount:l.total,reference:'Reutilizado da linha financeira '+l.origin+';conferir completude da conta no suporte da preparação.'}));}
+type Model={accountingProfit:FiscalFraction|null;taxableProfit:FiscalFraction|null;taxableBase:FiscalFraction|null;colecta?:FiscalFraction|null;rows:Array<{rule:string;document:string;line:string;adjustment:FiscalFraction|null}>;schedules?:SchedulesModel;depreciation?:NormalDepreciationModel;costs?:NormalCostsModel;base?:NormalBaseModel};
+export function prepareNormalForms(input:NormalFormPreparationInput,m:Model,source:Financial){
+ validateNormalFormPreparation(input);const pending:string[]=[],edition=input.edition==='accepted_pdf_and_m20a1'&&!!input.reference.trim();
+ if(!edition)pending.push('Identifique os exemplares M22 PDF e M20A.1 inventariados;sem equivalência automática com as outras edições.');
+ if(!input.completenessReference.trim())pending.push('Suporte da completude contabilística e discriminação da origem em falta.');
+ const allocations=input.allocations.map(a=>{let value:FiscalFraction|null=null;const issues:string[]=[];try{value=money(a.amount);}catch(e){issues.push(String(e));}if(!normalFormAccountsFor(a.sourceCode).includes(a.account)||!source?.accountingLines.some(l=>l.code===a.sourceCode)||!a.reference.trim())issues.push('Origem/conta e suporte compatíveis por identificar.');return{...structuredClone(a),value:issues.length?null:value,reason:issues.join(' ')};});
+ const lines=(source?.accountingLines??[]).map(l=>{const rows=allocations.filter(a=>a.sourceCode===l.code),sum=addFractions(rows.flatMap(a=>a.value?[a.value]:[])),ready=rows.length>0&&rows.every(a=>a.value!==null)&&eq(sum,money(l.total));const reason=ready?'Parcelas reconciliadas exactamente com a linha de origem.':'Discriminação em falta,incompleta ou superior à origem;sem duplicar montantes.';if(!ready)pending.push(l.origin+': '+reason);return{code:l.code,total:l.total,allocated:sum,ready,reason};});
+ for(const a of allocations)if(a.reason)pending.push(a.id+': '+a.reason);
+ if(!source)pending.push('Resultado financeiro do período/moeda em falta;preparação não cria um resultado substituto.');
+ const tax=input.incomeTax;let bookTax:FiscalFraction|null=null;
+ if(!tax.reference.trim()||!tax.state)pending.push('Imposto sobre rendimento contabilizado:valor/ausência e suporte por identificar;colecta não substitui gasto contabilístico.');
+ else if(tax.state==='absent'){if(tax.amount.trim()||tax.placement)pending.push('Ausência de imposto contabilizado contradiz montante/localização preenchidos.');else bookTax=zero();}
+ else{try{bookTax=money(tax.amount);if(!tax.placement)throw Error();}catch{bookTax=null;pending.push('Imposto contabilizado conhecido exige montante e indicação se já incluído ou exterior ao resultado do plano.');}}
+ const allocatedTax=addFractions(allocations.filter(a=>a.account==='8.5'&&a.value).map(a=>a.value!));
+ if(bookTax&&(!eq(allocatedTax,tax.placement==='included'?bookTax:zero()))){pending.push('Conta8.5 não reconciliada com imposto já incluído/exterior ao plano;sem subtracção duplicada.');bookTax=null;}
+ const includedTaxEvidence=(m.schedules?.effects??[]).filter(e=>m.schedules!.input.rows.find(r=>r.id===e.id)?.rule==='tax_own');
+ if(bookTax&&tax.placement!=='included'&&includedTaxEvidence.some(e=>e.effect&&BigInt(e.effect.numerator)>0n)){pending.push(tax.state==='absent'?'Ausência de imposto contabilizado contradiz imposto próprio já identificado nos custos do plano.':'Imposto incluído e exterior coexistem:discriminação das duas componentes ainda por corresponder;sem misturar ou subtrair duas vezes.');bookTax=null;}
+ const classificationReady=edition&&!!input.completenessReference.trim()&&source!==null&&lines.length>0&&lines.every(l=>l.ready)&&allocations.every(a=>a.value!==null),outsideTax=bookTax&&tax.placement==='outside'?bookTax:zero();
+ const m20=Object.entries(m20Accounts).map(([account,label])=>{const related=allocations.filter(a=>a.account===account),categorySources=Object.keys(allowed).filter(k=>allowed[k].includes(account));const complete=edition&&!!input.completenessReference.trim()&&source!==null&&categorySources.every(k=>lines.some(l=>l.code===k&&l.ready));let value=complete?addFractions(related.flatMap(a=>a.value?[a.value]:[])):null;if(account==='8.5')value=complete&&bookTax?bookTax:null;return{account,label,value,representation:normalFormRepresentation(value,'whole'),reference:related.map(a=>a.reference).join(' | '),reason:complete?'Classificação documentada e reconciliada no M20A.1/quadro4.':'Campo dependente da discriminação contabilística;sem zero por falta de parcelas.'};});
+ const netResult=classificationReady&&bookTax&&m.accountingProfit?subtractFractions(m.accountingProfit,outsideTax):null;
+ const entries:Array<{code:string|null;origin:string;value:FiscalFraction|null;reason:string}>=[];
+ const add=(code:string|null,origin:string,value:FiscalFraction|null,reason='')=>entries.push({code,origin,value,reason});
+ for(const r of m.rows)add(r.rule==='noncontractual_fine'||r.rule==='compensatory_interest'?'215':null,r.document+'/'+r.line,r.adjustment,'CIRPC36(1)c;PDF M22/quadro10 campo215.');
+ for(const e of m.schedules?.effects??[]){const r=m.schedules!.input.rows.find(r=>r.id===e.id)!;if(['capital_in','capital_out'].includes(r.rule)&&e.effect&&eq(e.effect,zero()))continue;const code=({patrimonial_gain:'201',patrimonial_cost:'202',tax_other:'213',undocumented:'223'}as Record<string,string>)[r.rule]??null;add(code,r.document+'/'+r.line,e.effect,code?'Correspondência do rótulo do PDF M22.':r.rule==='tax_own'?'Imposto próprio36(1)a:campo específico por corresponder;campo213 do PDF refere apenas responsabilidade de outrem.':'Periodização/variação sem campo correspondido neste recorte;efeito preservado no cálculo.');}
+ if(m.depreciation)for(const asset of m.depreciation.assets){const a=asset.adjustment;add(a&&positive(a)?'206':null,'Mapa de amortizações — '+asset.description,a,a&&positive(a)?'Reintegrações/amortizações não aceites:PDF campo206.':'Recuperação de quota anterior/ajustamento negativo:campo de dedução específico ainda por corresponder.');}
+ else if(m.schedules?.depreciation){const a=m.schedules.depreciation;add(positive(a)?'206':null,'Amortizações do mapa inicial',a);}
+ for(const r of m.costs?.rows??[]){const code=({allowance:'219',representation:'220',advertising:'221',vehicle:'226',fuel:'225',rental:'224',credit:'209',stock:'209',litigation:'209',taxed_reversal:'239'}as Record<string,string>)[r.rule]??null;add(code,r.document+'/'+r.line,r.adjustment,code?'Correspondência do tratamento demonstrado ao rótulo do PDF M22.':'Tratamento demonstrado sem campo específico correspondido;não usar campo livre por presunção.');}
+ if(bookTax&&tax.placement==='outside')add(null,'Imposto contabilístico exterior ao plano',bookTax,'Imposto próprio36(1)a:campo específico por corresponder;213 do exemplar é de outrem. Resultado líquido conhecido,sem código presumido ou alteração do motor fiscal.');
+ const ownTaxEffects=(m.schedules?.effects??[]).filter(e=>m.schedules!.input.rows.find(r=>r.id===e.id)?.rule==='tax_own');
+ const includedTaxCorresponds=!bookTax||tax.placement!=='included'||ownTaxEffects.every(e=>e.effect!==null)&&eq(addFractions(ownTaxEffects.flatMap(e=>e.effect?[e.effect]:[])),bookTax);
+ if(!includedTaxCorresponds)pending.push('Imposto já incluído agora discriminado não corresponde ao ajustamento tax_own existente;conferir esse caso sem alterar cálculos ou históricos.');
+ const unmapped=entries.filter(e=>!e.code&&(!e.value||!eq(e.value,zero())));for(const e of unmapped)pending.push(e.origin+': '+e.reason);
+ const field=(code:string,label:string,value:FiscalFraction|null,reason:string,notApplicable=false)=>({code,label,value,application:notApplicable?'not_applicable':value?'known':'missing',representation:notApplicable?{...normalFormRepresentation(null),display:'Sem aplicação',reason:'Lucro/perda conhecido:não preencher o campo de sinal oposto.'}:normalFormRepresentation(value),reason,transcriptionReady:edition&&code!=='200'&&normalFormRepresentation(value).ready});
+ const mappedValue=(code:string,negative=false)=>{if(code==='206'&&m.depreciation?.adjustment===null)return null;const es=entries.filter(e=>e.code===code);if(es.some(e=>e.value===null)||!es.length&&m.taxableProfit===null)return null;const value=addFractions(es.flatMap(e=>e.value?[negative?neg(e.value):e.value]:[]));return positive(value)?value:null;};
+ const fields=[field('200','Resultado do exercício',netResult,'Valor contabilístico reconciliado próprio;transporte automático M20→M22 impedido só pela divergência201/Q8 versus200/Q10.')];
+ const labels:Record<string,string>={'201':'Variações patrimoniais positivas','202':'Variações patrimoniais negativas','206':'Amortizações não aceites','209':'Provisões/imparidade além dos limites','213':'Impostos e encargos da responsabilidade de outrem','215':'Multas e juros compensatórios','219':'Parcela não aceite de ajudas de custo','220':'Parcela não aceite de representação','221':'Publicidade além do limite','223':'Despesas não documentadas','224':'Parcela não aceite de aluguer','225':'Combustíveis sem prova/consumo normal','226':'Encargos não aceites com viaturas','239':'Reposição/redução de provisões tributadas'};
+ for(const[code,label]of Object.entries(labels))fields.push(field(code,label,mappedValue(code,['202','239'].includes(code)),'PDF M22/quadro10;valor do ajustamento demonstrado,sem reaplicar percentagens do rótulo.'));
+ const v=(code:string)=>fields.find(f=>f.code===code)!.value,patrimonial=netResult&&v('201')&&v('202')?subtractFractions(addFractions([netResult,v('201')!]),v('202')!):null;
+ fields.push(field('203','Resultado após variações patrimoniais',patrimonial,'200+201−202,sem transferência entre edições.'));
+ const up=entries.filter(e=>!['201','202'].includes(e.code??'')&&e.value&&positive(e.value)&&!eq(e.value,zero())),down=entries.filter(e=>!['201','202'].includes(e.code??'')&&e.value&&!positive(e.value));
+ const sumsReady=includedTaxCorresponds&&m.taxableProfit!==null&&entries.every(e=>e.value!==null)&&unmapped.length===0&&patrimonial!==null;
+ const additions=sumsReady?addFractions([patrimonial!,...up.map(e=>e.value!)]):null,deductions=sumsReady?addFractions(down.map(e=>neg(e.value!))):null,reconstructed=additions&&deductions?subtractFractions(additions,deductions):null;
+ const matches=reconstructed!==null&&m.taxableProfit!==null&&eq(reconstructed,m.taxableProfit);if(reconstructed&&!matches)pending.push('Percurso M22 não reconcilia com o lucro tributável existente;rever localização do imposto e campos,sem alterar os cálculos demonstrados.');
+ fields.push(field('238','Soma após acréscimos',additions,'Campo203+campos204–237;indeterminado se há efeito sem correspondência.'),field('258','Soma das deduções',deductions,'Campos239–257;sem presumir campo para dedução não correspondida.'));
+ const p=m.taxableProfit,loss=p&&!positive(p)?neg(p):null,profit=p&&positive(p)?p:null;
+ for(const[code,label,value]of [['259','Prejuízo fiscal',loss],['260','Lucro tributável',profit],['269','Prejuízo fiscal — regime geral',loss],['270','Lucro tributável — regime geral',profit],['276','Prejuízos fiscais deduzidos',m.base?.deductedLosses??null],['277','Benefícios fiscais a deduzir',m.base?.benefitDeduction??null],['278','Matéria colectável — regime geral',m.taxableBase],['300','Imposto à taxa normal',m.colecta??null]]as const)fields.push(field(code,label,value,'Reutiliza o cálculo demonstrado;campos independentes da divergência de transporte.',p!==null&&value===null&&['259','260','269','270'].includes(code)));
+ const reducedAbsent=input.reducedRate.state==='absent'&&!!input.reducedRate.reference.trim();fields.push(field('301','Imposto à taxa reduzida',reducedAbsent?zero():null,'Ausência declarada com suporte;caso conhecido pertence aL7.'),field('302','Colecta total',reducedAbsent?m.colecta??null:null,'300+301 apenas com ausência de taxa reduzida demonstrada;sem saldoL8.'));
+ if(!reducedAbsent)pending.push('Parcela de taxa reduzida em falta ou conhecida:colecta total302 depende desse âmbitoL7;colecta normal300 preservada.');
+ fields.push(field('309–316','Liquidação e saldo final',null,'L8:retenções,pagamentos,créditos e saldo final não apurados.'));
+ return{input:structuredClone(input),allocations,lines,m20,netResult,netRepresentation:normalFormRepresentation(netResult,'whole',true),entries,unmapped,fields,reconciliation:{reconstructedProfit:reconstructed,existingProfit:m.taxableProfit,matches},pending,source:'PDF M22 SHA2564b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88,Q10–12;M20A.1 SHA2561ceca6f4c6d77853c1b2b445876599b42093175fa89eecf40590180956d83a9e,Q4/M12/D13–D35. Rótulos e estrutura reutilizados;sem valores de terceiros,fórmulas do exemplar ou submissão.',transport:{ready:false,reason:'M20A.1 D35 remete paraM22 campo201/quadro8;PDF M22 usa200/quadro10. Impedimento restrito ao transporte deste resultado;campos independentes continuam preparados.'}};
+}
+export type NormalFormPreparationModel=ReturnType<typeof prepareNormalForms>;
+export function normalFormPreparationReport(m:NormalFormPreparationModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Representação e preparação M20/M22',m.pending.join(' | ')||'Preparação parcial dos campos correspondidos;sem declaração oficial ou submissão.',m.source],...m.m20.map(f=>['IRPC normal — L6','M20 A.1 conta'+f.account+' — '+f.label,`${f.representation.display};exacto:${f.representation.exact??'Indeterminado'};representável:${f.representation.ready?'Sim':'Pendente'};${f.representation.reason}`,`${f.reference};${f.reason}`]as[string,string,string,string]),['IRPC normal — L6','Resultado líquido M20',m.netRepresentation.display+';'+m.netRepresentation.reason,'Imposto contabilístico identificado;sem usar colecta como despesa presumida.'],...m.fields.map(f=>['IRPC normal — L6','M22 PDF campo'+f.code+' — '+f.label,`${f.representation.display};exacto:${f.representation.exact??'Indeterminado'};preparação de transcrição:${f.transcriptionReady?'Exacta neste recorte':'Pendente/sem aplicação'};${f.representation.reason}`,f.reason]as[string,string,string,string]),...m.unmapped.map(e=>['IRPC normal — L6','Ajustamento sem campo correspondido — '+e.origin,normalFormRepresentation(e.value).display,e.reason]as[string,string,string,string]),['IRPC normal — L6','Transporte entre edições',m.transport.reason,`Lucro reconstruído:${normalFormRepresentation(m.reconciliation.reconstructedProfit).display};lucro existente:${normalFormRepresentation(m.reconciliation.existingProfit).display};reconciliação:${m.reconciliation.matches?'Exacta':'Pendente'};sem alteração de cálculos.`]];}
@@ -0,0 +1,39 @@
+import {addFractions,fraction,type FiscalFraction} from './fiscal-rational.ts';
+import {convertIrpcAmount,irpcFxDependency,type IrpcFxAmount,type IrpcFxEvidence,irpcFxEvidenceLabel} from './irpc-fx.ts';
+import type {rawNormalFinancialSource} from './irpc-normal.ts';
+export const normalPeriodFxVersion='IRPC-normal-adjustments/8';
+export type NormalPeriodFxInput={version:1;kind:''|'annual'|'start'|'cessation'|'same_year'|'transition';from:string;to:string;planStart:string;reference:string;conversionReference:string;mznMapsReference:string;months:Array<IrpcFxAmount&{period:number}>};
+export const newNormalPeriodFx=():NormalPeriodFxInput=>({version:1,kind:'',from:'',to:'',planStart:'',reference:'',conversionReference:'',mznMapsReference:'',months:[]});
+export function validateNormalPeriodFx(i:NormalPeriodFxInput){
+ if(!i||i.version!==1||!['','annual','start','cessation','same_year','transition'].includes(i.kind)||['from','to','planStart','reference','conversionReference','mznMapsReference'].some(k=>typeof i[k as 'from']!=='string')||!Array.isArray(i.months)||new Set(i.months.map(m=>m.period)).size!==i.months.length||i.months.some(m=>!Number.isSafeInteger(m.period)||m.period<1||typeof m.currency!=='string'||m.fxSelection!==undefined&&(!m.fxSelection||typeof m.fxSelection!=='object')||m.fxLink!==undefined&&(!m.fxLink||typeof m.fxLink.id!=='string'||typeof m.fxLink.fingerprint!=='string')))throw Error('Correspondência do período/moeda não recuperável;originais preservados.');
+}
+const iso=(s:string)=>/^20\d{2}-\d{2}-\d{2}$/.test(s)&&Number.isFinite(Date.parse(s))&&new Date(s).toISOString().slice(0,10)===s;
+const month=(s:string)=>Number(s.slice(0,4))*12+Number(s.slice(5,7))-1;
+const monthEnd=(s:string)=>{const d=new Date(s+'T00:00:00Z');d.setUTCMonth(d.getUTCMonth()+1,0);return d.toISOString().slice(0,10);};
+const amount=(v:FiscalFraction)=>{const n=BigInt(v.numerator)*100n,d=BigInt(v.denominator);if(n%d!==0n)throw Error('Conversão com fracção de cêntimo: representação fiscal por corresponder,sem arredondamento novo.');const c=n/d,a=c<0n?-c:c;return(c<0n?'-':'')+a/100n+'.'+String(a%100n).padStart(2,'0');};
+type Source=NonNullable<ReturnType<typeof rawNormalFinancialSource>>;
+export function mapNormalPeriodFx(d:Record<string,unknown>,input:NormalPeriodFxInput,raw:Source|null){
+ validateNormalPeriodFx(input);const pending:string[]=[],short=input.kind!==''&&input.kind!=='annual';let count=0;
+ if(!input.kind||!input.reference.trim())pending.push('Tipo,evento e suporte da correspondência do período por identificar.');
+ if(!iso(input.from)||!iso(input.to)||input.from>input.to||!input.from.endsWith('-01')||monthEnd(input.to.slice(0,7)+'-01')!==input.to||!input.to.startsWith('2026-'))pending.push('Recorte:meses completos,termo em2026;datas parciais ou inválidas permanecem por corresponder.');
+ else{count=month(input.to)-month(input.from)+1;if(count<1||count>12||short&&count>=12||!short&&count!==12)pending.push('Número de meses incompatível com o tipo de período.');}
+ if(short&&(!input.from.startsWith('2026-')||input.kind==='start'&&input.to!=='2026-12-31'||['cessation','transition'].includes(input.kind)&&input.from!=='2026-01-01'))pending.push('Datas incompatíveis com início,cessação ou transição no ano civil2026.');
+ if(!iso(input.planStart)||!input.planStart.endsWith('-01'))pending.push('Identifique o primeiro mês civil do plano;meses orçamentais não têm data fiscal presumida.');
+ if(!input.mznMapsReference.trim())pending.push('Confirme que parcelas,activos,quotas,saldos e mapas fiscais existentes estão reconciliados emMZN com este período;sem converter novamente esses dados.');
+ if(!raw)pending.push('Plano financeiro reconciliado em falta.');
+ const selected=raw?.accountingLines[0]?.monthlyAmounts.filter(m=>iso(input.planStart)&&month(input.planStart)+m.period-1>=month(input.from)&&month(input.planStart)+m.period-1<=month(input.to))??[];
+ if(selected.length!==count||!count)pending.push('Meses do plano não cobrem integralmente o período indicado;sem anualização ou preenchimento de meses em falta.');
+ if(raw?.currency!=='MZN'&&!input.conversionReference.trim())pending.push('Identifique pressuposto documentado da conversão mensal para a simulação;selecção cambial não confirma,por si,a regra fiscal de conversão anual.');
+ for(const m of input.months)if(!selected.some(x=>x.period===m.period))pending.push('Selecção cambial sem mês seleccionado no período: '+m.period);
+ const rows:Array<{code:string;period:number;date:string;originalAmount:string;originalCurrency:string;value:FiscalFraction|null;evidence:IrpcFxEvidence|null;reason:string}>=[];
+ const lines=raw?.accountingLines.map(l=>{const monthlyAmounts=l.monthlyAmounts.filter(m=>selected.some(x=>x.period===m.period)).map(m=>{let value:FiscalFraction|null=null,evidence:IrpcFxEvidence|null=null,reason='';const day=iso(input.planStart)?new Date(Date.UTC(Number(input.planStart.slice(0,4)),Number(input.planStart.slice(5,7))-1+m.period-1,1)).toISOString().slice(0,10):'';
+   try{const sign=m.amount.startsWith('-')?-1n:1n,original=sign<0n?m.amount.slice(1):m.amount;const selection=input.months.find(x=>x.period===m.period);if(raw.currency!=='MZN'&&(!selection||selection.currency!==raw.currency))throw Error('Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.');const converted=convertIrpcAmount(d,original,selection??{currency:'MZN'});value=fraction(BigInt(converted.value.numerator)*sign,BigInt(converted.value.denominator));evidence=converted.evidence;amount(value);}catch(e){value=null;reason=String(e);pending.push(l.code+'/mês'+m.period+': '+reason);}
+   rows.push({code:l.code,period:m.period,date:day,originalAmount:m.amount,originalCurrency:raw.currency,value,evidence,reason});return{period:m.period,amount:value?amount(value):'0.00'};});
+  const total=addFractions(rows.filter(r=>r.code===l.code&&r.value).map(r=>r.value!));return{...l,monthlyAmounts,total:amount(total)};
+ })??[];
+ const ready=pending.length===0;const profit=addFractions(lines.map(l=>{const f=rows.filter(r=>r.code===l.code&&r.value).map(r=>r.value!);const sum=addFractions(f);return l.accountingEffect==='income'?sum:fraction(-BigInt(sum.numerator),BigInt(sum.denominator));}));
+ return{input:structuredClone(input),short,months:count,originalCurrency:raw?.currency??'',rows,pending,source:ready&&raw?{...raw,currency:'MZN',cashSchedule:raw.currency==='MZN'?raw.cashSchedule.filter(r=>selected.some(m=>m.period===r.period)):[],periods:count,accountingLines:lines,accountingProfitBeforeTax:amount(profit)}:null,rule:'CIRPC7(4)a–d;Decreto72/2013 art9(3)a–c para os casos correspondidos. Meses completos do plano,sem anualização. Conversão para simulação reutiliza mecanismo cambial entregue e pressupostos explícitos;sem confirmação fiscal anual presumida.'};
+}
+export type NormalPeriodFxModel=ReturnType<typeof mapNormalPeriodFx>;
+export function normalPeriodFxDependency(d:Record<string,unknown>,i:NormalPeriodFxInput){return i.months.map(m=>irpcFxDependency(d,m)).filter(Boolean).join(' | ');}
+export function normalPeriodFxReport(m:NormalPeriodFxModel):Array<[string,string,string,string]>{return[['IRPC normal — L6','Período e moeda do plano',`${m.input.from}–${m.input.to};${m.months}meses;origem:${m.originalCurrency};resultado emMZN:${m.source?.accountingProfitBeforeTax??'Indeterminado'};${m.originalCurrency!=='MZN'?'Conversão para simulação com pressupostos documentados;regra fiscal anual não confirmada automaticamente.':''}${m.pending.join(' | ')}`,`${m.input.reference};${m.input.conversionReference};${m.input.mznMapsReference};${m.rule}`],...m.rows.map(r=>['IRPC normal — L6',`${({revenue:'Receitas',cost_of_sales:'Custo das vendas',operating_expenses:'Despesas operacionais',personnel:'Pessoal',depreciation:'Depreciação contabilística',interest_expense:'Juros reconhecidos'}as Record<string,string>)[r.code]??r.code}/mês${r.period} (${r.date})`,`Original:${r.originalAmount} ${r.originalCurrency};MZN:${r.value?amount(r.value):'Indeterminado'};${r.reason}`,r.evidence?irpcFxEvidenceLabel(r.evidence):'OrigemMZN;sem conversão']as[string,string,string,string])];}
@@ -1,3 +1,5 @@
+import type {NormalDepreciationModel} from './irpc-normal-depreciation.ts';
+import type {NormalCostsModel} from './irpc-normal-costs.ts';
 import type {SchedulesModel} from './irpc-normal-schedules.ts';
 import {addFractions,decimalFraction,fraction,type FiscalFraction} from './fiscal-rational.ts';

@@ -24,7 +26,7 @@ const zero=()=>fraction(0n,1n);
 function money(s:string){if(!/^-?\d+(?:\.\d{1,2})?$/.test(s))throw Error('Montante inválido');const v=decimalFraction(s.startsWith('-')?s.slice(1):s);return s.startsWith('-')?fraction(-BigInt(v.numerator),BigInt(v.denominator)):v;}
 const units=(f:FiscalFraction)=>BigInt(f.numerator)*100n/BigInt(f.denominator);
 const difference=(a:FiscalFraction,b:FiscalFraction)=>fraction(BigInt(a.numerator)*BigInt(b.denominator)-BigInt(b.numerator)*BigInt(a.denominator),BigInt(a.denominator)*BigInt(b.denominator));
-export function closeNormalProfit(input:NormalProfitInput,source:Source|null,rows:Array<{sourceCode:string;adjustment:FiscalFraction|null;status:string}>,accounting:FiscalFraction|null,additions:FiscalFraction,contextReady:boolean,schedules?:SchedulesModel):NormalProfitModel{
+export function closeNormalProfit(input:NormalProfitInput,source:Source|null,rows:Array<{sourceCode:string;adjustment:FiscalFraction|null;status:string}>,accounting:FiscalFraction|null,additions:FiscalFraction,contextReady:boolean,schedules?:SchedulesModel,costs?:NormalCostsModel,depreciation?:NormalDepreciationModel):NormalProfitModel{
 validateNormalProfit(input);const pending:string[]=[],lines:NormalProfitModel['lines']=[],topics:NormalProfitModel['topics']=[];
 if(!contextReady)pending.push('Âmbito,exercício,moeda ou correspondência anual ainda insuficientes.');
 if(!input.completenessReference.trim())pending.push('Documente que o plano e os ajustamentos abrangem o sujeito passivo/exercício completo;uma oportunidade isolada não equivale automaticamente ao conjunto da empresa.');
@@ -36,7 +38,7 @@ export function closeNormalProfit(input:NormalProfitInput,source:Source|null,row
  try{const amount=money(l.total);remainder=difference(amount,addedBack);if(units(amount)<0n||units(remainder)<0n)issues.push('Valor negativo ou acréscimos superiores à origem;reconcilie a linha sem compensação presumida.');
   if(!state||!reference.trim())issues.push('Conferência fiscal e suporte da linha em falta.');
   if(state==='absent'&&(units(amount)!==0n||units(addedBack)!==0n))issues.push('Ausência declarada contradiz o montante conhecido da origem.');
-   if(state==='known'&&l.code==='depreciation'&&units(amount)!==0n&&schedules?.depreciation==null)issues.push('Depreciação contabilística conhecida;amortização fiscal por corresponder,não presumir igualdade.');
+   if(state==='known'&&l.code==='depreciation'&&units(amount)!==0n&&(depreciation?depreciation.adjustment:schedules?.depreciation)==null)issues.push('Depreciação contabilística conhecida;amortização fiscal por corresponder,não presumir igualdade.');
   if(state==='known'&&l.code==='interest_expense'&&units(remainder)!==0n&&schedules?.interest==null)issues.push('Juros financeiros remanescentes conhecidos;dedutibilidade e eventuais limites por corresponder. Só os juros compensatórios já acrescidos estão cobertos.');
   if(!['revenue','cost_of_sales','operating_expenses','personnel','depreciation','interest_expense'].includes(l.code))issues.push('Linha financeira sem correspondência neste recorte.');
  }catch{issues.push('Montante da linha por reconciliar.');}
@@ -49,12 +51,14 @@ export function closeNormalProfit(input:NormalProfitInput,source:Source|null,row
  if(!t.state||!t.reference.trim())reason='Informação em falta;sem zero presumido.';
  else if(t.state==='absent'){if(t.amount.trim())reason='Ausência declarada com montante preenchido;reconcilie os dois estados.';else{value=zero();reason='Ausência expressamente declarada com suporte;parcela zero apenas por esta declaração.';}}
  else{try{value=money(t.amount);if(units(value)!==0n)reason='Montante conhecido,mas tratamento específico ainda por corresponder;conservado sem aplicação presumida.';else reason='Valor conhecido zero com suporte;distinto de ausência declarada.';}catch{reason='Montante conhecido por preencher ou inválido.';}}
-  const mapped=schedules?.effects.filter(e=>e.topic===key)??[];
-  const covered=schedules&&mapped.length>0&&mapped.every(e=>e.effect!==null)&&value!==null&&t.state==='known'&&units(addFractions(mapped.flatMap(e=>e.amount?[e.amount]:[])))===units(value);
+  const mapped=[...(schedules?.effects??[]),...(costs?.effects??[])].filter(e=>e.topic===key);
+  const covered=(schedules||costs)&&mapped.length>0&&mapped.every(e=>e.effect!==null)&&value!==null&&t.state==='known'&&units(addFractions(mapped.flatMap(e=>e.amount?[e.amount]:[])))===units(value);
  if(covered)reason='Montante reconciliado com as regras do mapa complementar; efeito fiscal discriminado por linha.';
  if(value===null||units(value)!==0n&&!covered||t.state==='absent'&&!!t.amount.trim()||mapped.length>0&&!covered)pending.push(label+': '+(mapped.length&&!covered?'Mapa complementar não reconciliado com este estado/montante. ': '')+reason);
  topics.push({...structuredClone(t),key,label,value,reason});
 }
 if(schedules)pending.push(...schedules.pending);
- return{input:structuredClone(input),lines,topics,pending,taxableProfit:pending.length===0&&accounting?addFractions([accounting,additions,...(schedules?[schedules.net]:[])]):null,source:schedules?'CIRPC17/18/20/21/22/24/36; Decreto72/2013 art3–7. Mapa complementar de efeitos com sinal reconciliado por tema, juros financeiros ordinários e quotas anuais constantes documentadas. Simulação emMZN/2026; benefícios e casos especiais separados emL7, saldo anual emL8.':'CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.'};
+ if(costs)pending.push(...costs.pending);
+ if(depreciation&&!schedules)pending.push(...depreciation.pending);
+ return{input:structuredClone(input),lines,topics,pending,taxableProfit:pending.length===0&&accounting?addFractions([accounting,additions,...(schedules?[schedules.net]:[]),...(costs?[costs.net]:[]),...(depreciation&&!schedules&&depreciation.adjustment?[depreciation.adjustment]:[])]):null,source:schedules?'CIRPC17/18/20/21/22/24/36; Decreto72/2013 art3–7. Mapa complementar de efeitos com sinal reconciliado por tema, juros financeiros ordinários e quotas anuais constantes documentadas. Simulação emMZN/2026; benefícios e casos especiais separados emL7, saldo anual emL8.':'CIRPC17(1)/18/20/22/36(1)c;recorte anual2026,residente geral,MZN. Resultado antes de imposto + acréscimos36(1)c;demais correcções/variações sem efeito apenas quando ausência ou zero conhecidos expressamente suportados. Receita/custos ordinários classificados pelo utilizador;depreciação fiscal e juros financeiros remanescentes fora deste percurso. Lucro tributável simulado,não matéria colectável,colecta ou declaraçãoM20/22.'};
 }
--- a/Show More
+++ b/Show More
Author	SHA1	Message	Date
nala	77d133ef0e	docs(proactive): clarify connector outage and remaining visual conference	2026-10-28 19:33:27 +02:00
nala	930013f920	docs(proactive): record installed private supply delivery and scoped verification	2026-10-28 19:26:40 +02:00
nala	6d14769369	feat(proactive): prepare controlled private catalogue delivery and reject repeated comparisons tests / ci (push) Canceled after 0s Details	2026-10-28 19:13:18 +02:00
nala	a022ed9848	fix(proactive): retain unnamed administrative rows and preserve accepted import snapshot	2026-10-28 17:28:31 +02:00
nala	2f58b7d438	feat(proactive): integrate private supply observations and demonstrate Gurue comparison in QA	2026-10-28 17:19:55 +02:00
nala	150bef4b89	docs(irpc): record verified grouped Git delivery and concrete remaining L8 scope	2026-10-28 14:52:22 +02:00
nala	569a1cd750	docs(irpc): bind economic QA receipt to tested compatible candidate tests / ci (push) Canceled after 0s Details	2026-10-28 14:30:52 +02:00
nala	aae67c169d	feat(irpc): demonstrate ordinary economic credit and compatible carry in QA	2026-10-28 14:29:55 +02:00
nala	6ededb597a	docs(irpc): bind carry QA receipt to tested implementation	2026-10-28 14:01:33 +02:00
nala	d134a92d16	feat(irpc): demonstrate documented prior credit and PEC balances in QA	2026-10-28 14:01:07 +02:00
nala	cf4e0638c1	docs(irpc): record verified international credit Git delivery	2026-10-27 15:23:21 +02:00
nala	838ad941a2	feat(irpc): demonstrate documented international credit in QA tests / ci (push) Canceled after 0s Details	2026-10-27 14:57:18 +02:00
nala	814fe0a9b7	docs: record verified PEC delivery and concrete remaining L8 scope	2026-10-27 14:20:56 +02:00
nala	e182d1d79d	docs: preserve verified sector delivery receipts in PEC candidate tests / ci (push) Canceled after 0s Details	2026-10-27 14:03:07 +02:00
nala	9a093046e5	merge: reconcile accepted PEC QA with installed sector navigation	2026-10-27 14:02:47 +02:00
nala	4ee427bad4	docs: record verified sector navigation installation and preservation receipts	2026-10-27 13:57:29 +02:00
nala	669cb8979b	fix: open individual sectors from catalogue cards without repeated detail tests / ci (push) Canceled after 0s Details	2026-10-27 13:47:50 +02:00
nala	7fdb6b424b	feat: add bounded current-year PEC deduction to annual IRPC QA	2026-10-27 13:15:18 +02:00
nala	dc14f01e14	docs: prepare real team use evaluation without repeating accepted technical proof	2026-10-27 12:58:29 +02:00
nala	1ee0c6d21d	docs: record verified L8 and proactive installations with fresh restore receipts	2026-10-27 12:53:01 +02:00
nala	9fda6d6e12	test: make proactive API snapshot proof portable without local QA outputs tests / ci (push) Canceled after 0s Details	2026-10-27 12:45:32 +02:00
nala	56c0c6a7ca	docs: record authorised delivery sequence and SSH execution handoff tests / ci (push) Canceled after 0s Details	2026-10-27 12:16:23 +02:00
nala	74f7f93a75	merge: reconcile proactive delivery after L8 capacity preparation	2026-10-27 12:14:40 +02:00
nala	0ff402a11d	docs: demonstrate team UI autonomy and consolidate proactive delivery	2026-10-27 12:05:51 +02:00
nala	51d536b7ba	fix: keep private idea preparation valid in complement lookup	2026-10-27 12:01:24 +02:00
nala	403c444a3e	docs: hand off metrology prospecting and start private Gurue pilot	2026-10-27 11:40:23 +02:00
nala	a78abf06d0	docs(investment): delimit regional prospects demand costs and partner capacity	2026-10-27 10:58:05 +02:00
nala	52f54655d2	docs(investment): focus real pilot on opportunities generated by demand	2026-10-27 10:39:34 +02:00
nala	4f9450a71d	docs(investment): demonstrate source-based Cahora Bassa idea in private QA dossier	2026-10-27 10:22:33 +02:00
nala	1afab4a2a7	docs(investment): record proactive QA proof guide and concrete residuals	2026-10-27 09:43:04 +02:00
nala	3439f35038	feat(investment): prepare evidence-led territorial needs and ideas in existing workflows	2026-10-27 09:35:20 +02:00
nala	c85e772d2f	docs(irpc): hold L8 delivery pending server capacity as requested tests / ci (push) Canceled after 0s Details	2026-10-27 08:08:49 +02:00
nala	1436074819	docs(irpc): record first L8 QA settlement and concrete remaining scope	2026-10-26 17:03:05 +02:00
nala	11a6cee981	feat(irpc): simulate annual settlement with actual withholding and PPC proofs	2026-10-26 16:59:59 +02:00
nala	d5f11462e9	docs(irpc): record combinations installation and delimit first L8 settlement	2026-10-26 16:32:26 +02:00
nala	f8d57bddf9	docs(irpc): record current main compatibility and preserved fiscal evidence tests / ci (push) Canceled after 0s Details	2026-10-26 16:08:45 +02:00
nala	ea2bceb5ce	merge: preserve current main catalogue and restore accepted fiscal manual history	2026-10-26 16:07:28 +02:00
nala	245549f9e8	feat(irpc): qualify supported benefit combinations and prevent duplicate deductions in QA	2026-10-26 16:04:05 +02:00
paulomassigue	a7434cd27c	. tests / ci (push) Canceled after 0s Details	2026-10-26 16:04:04 +02:00
paulomassigue	71551deb73	restaturacao da cor nornmal de porque incvestir em Mocambique	2026-10-26 16:02:04 +02:00
nala	f33d99b4d5	docs(irpc): record grouped CBF16 installation and remaining L7 scope	2026-10-26 15:37:27 +02:00
nala	632dc06930	docs(irpc): prepare grouped cessation and prior quota QA delivery tests / ci (push) Canceled after 0s Details	2026-10-26 15:20:58 +02:00
nala	ff84ab648f	merge: preserve current main presentation alongside grouped L7 QA	2026-10-26 15:17:11 +02:00
nala	992c97ad4e	feat(irpc): reconcile CBF16 cessation and documented prior quotas in QA	2026-10-26 15:16:45 +02:00
paulomassigue	ae0d74bb3a	azul claro como fundo em porque investir em mocambique tests / ci (push) Canceled after 0s Details	2026-10-26 15:06:35 +02:00
paulomassigue	894ca4ec69	correcao de conflitos tests / ci (push) Canceled after 0s Details	2026-10-26 14:57:27 +02:00
nala	ba83afe7d8	feat(irpc): qualify CBF16 monthly quotas for resident start periods in QA	2026-10-26 14:55:35 +02:00
paulomassigue	4da7a16a50	mudanca da cor em por que investir em Mocambique	2026-10-26 14:54:49 +02:00
nala	eccd95f9e7	docs(irpc): record monthly CBF16 installation and next short-period scope	2026-10-26 14:43:40 +02:00
nala	0bd5d49550	feat(irpc): reuse L6 monthly quotas for qualified CBF16 in QA tests / ci (push) Canceled after 0s Details	2026-10-26 14:24:28 +02:00
nala	aed020d19e	docs(irpc): reconcile installed L7 server capacity and next monthly asset scope	2026-10-26 14:02:57 +02:00
nala	1649710cf7	docs(irpc): record grouped L7 installation and concrete remaining scope	2026-10-26 13:05:56 +02:00
nala	e07f89da3d	Merge demonstrated L7 treatments preserving concurrent portal changes and accepted history tests / ci (push) Canceled after 0s Details	2026-10-26 12:53:38 +02:00
nala	ab2ff2fdbc	feat(irpc): qualify L7 expenses and compatible special treatments in QA	2026-10-26 12:14:52 +02:00
paulomassigue	a2122dc34c	correcao de conflitos tests / ci (push) Canceled after 0s Details	2026-10-26 12:02:22 +02:00
nala	d37fffb2d2	docs(irpc): accept bounded L6 operations and delimit L7 treatments	2026-10-26 11:46:33 +02:00
nala	45fd591c7f	docs(irpc): record `5aaf1a56` delivery and separate remaining code from documentary questions	2026-10-26 11:07:26 +02:00
paulomassigue	17d633c99c	Adicao do texto por que investir em Moz e ajuste dos elementos	2026-10-26 11:01:35 +02:00
nala	5aaf1a56f9	feat(irpc): prepare exact values and documented M20 M22 field mappings tests / ci (push) Canceled after 0s Details	2026-10-26 10:51:05 +02:00
nala	2116f66b2b	docs(irpc): record `56475acb` installation and remaining L6 scope	2026-10-26 10:33:32 +02:00
paulomassigue	8f1ab24b22	acrescimo no hero de Porquê investir em Moçambique? Partir de uma ideia Sectores de investimento	2026-10-26 10:22:17 +02:00
nala	56475acb2f	feat(irpc): map short periods and foreign currency plans with explicit simulation evidence tests / ci (push) Canceled after 0s Details	2026-10-26 09:55:25 +02:00
nala	0effdc9fcb	docs(irpc): record `e9fe1022` installation and partial L6 scope	2026-10-26 09:44:28 +02:00
nala	e9fe102259	feat(irpc): demonstrate documented depreciation methods and prior quotas tests / ci (push) Canceled after 0s Details	2026-10-26 09:24:06 +02:00
nala	44d0858cee	docs(irpc): record `043dd35d` installation and remaining L6 cases	2026-10-26 08:43:14 +02:00
nala	043dd35d8e	feat(irpc): prepare scoped cost limits provisions and timing in QA tests / ci (push) Canceled after 0s Details	2026-10-26 08:29:28 +02:00
nala	f400e56a5b	docs(irpc): record `a2de7259` delivery and bounded L6 remainder	2026-10-25 22:39:35 +02:00