docs: record authorised delivery sequence and SSH execution handoff

Partir de uma ideia Sectores de investimento

.gitattributes

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

app/Http/Controllers/OpportunityManagementController.php

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

app/Http/Controllers/PortalServicesController.php

@@ -71,6 +71,7 @@ class PortalServicesController extends Controller
         $props = ['section' => $page, 'filters' => $filters, 'countries' => app(CountryCatalogue::class)->all()];
         if ($page === 'sectors') {
             $props['sectors'] = \App\Services\SectorOrganization::catalog();
+            $props['sectorDetails'] = $props['sectors']->map(fn (Sector $sector) => app(\App\Services\SectorInvestment::class)->page($sector))->values();
         }
         if (in_array($page, ['documents', 'legislation'], true)) {
             $query = $this->resources();

app/Http/Controllers/PublicPortalController.php

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

app/Models/Opportunity.php

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

app/Services/InvestmentCatalogue.php

@@ -17,7 +17,7 @@ class InvestmentCatalogue
     /** @return array<string,mixed> */
     public function filters(Request $request): array
     {
-        $filters = $request->validate(['q' => ['nullable', 'string', 'max:120'], 'sector' => ['nullable', 'string', 'max:80'],
+        $filters = $request->validate(['perspective' => ['nullable', 'in:exists,needs,ideas,opportunities'],'q' => ['nullable', 'string', 'max:120'], 'sector' => ['nullable', 'string', 'max:80'],
             'preparation' => ['nullable', \Illuminate\Validation\Rule::in(array_column(OpportunityMaturity::searchOptions(), 'value'))],
             'opportunity_id' => ['nullable', 'integer', 'min:1'],
             'province_id' => ['nullable', 'uuid'], 'district_id' => ['nullable', 'uuid'], 'admin_post_id' => ['nullable', 'uuid'], 'locality_id' => ['nullable', 'uuid'],
@@ -63,6 +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')));

app/Services/InvestmentComplements.php

@@ -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;

app/Services/InvestorContext.php

@@ -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;

app/Services/OpportunityManagement.php

@@ -21,7 +21,7 @@ class OpportunityManagement
 
     public const MATURITY_FIELDS = ['maturity_level', 'maturity_label', 'maturity_stage', 'maturity_catalogue_version'];
 
-    public const PRIVATE_DRAFT_FIELDS = [...self::MATURITY_FIELDS, 'real_estate', 'canonical'];
+    public const PRIVATE_DRAFT_FIELDS = [...self::MATURITY_FIELDS, 'real_estate', 'canonical', 'proactive'];
 
     /** @return array<string,mixed> */
     public function values(Opportunity $record): array
@@ -63,7 +63,7 @@ class OpportunityManagement
                 abort_if(array_key_exists('organization_id', $input) && $input['organization_id'] !== $existingRecord->organization_id, 403, 'A organização não pode ser alterada por edição.');
             }
         } elseif ($profileCreation) {
-            abort_unless($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? ''), 403);
+            abort_unless(($access->canCreate($actor, $input['organization_id'] ?? null, $input['opportunity_category'] ?? '') || (isset($input['proactive']) && empty($input['organization_id']) && !$access->has($actor, 'auditor') && $access->internalAssignment($actor, $input['opportunity_category'] ?? '') !== null)), 403);
         } else {
             abort_unless($access->legacyWriteAllowed($actor), 403, 'O papel v1 não usa a criação legada para contornar o seu âmbito.');
         }
@@ -92,6 +92,7 @@ class OpportunityManagement
             'opportunity_category' => ['nullable', Rule::in(self::CATEGORIES)],
             'real_estate' => ['sometimes', 'array'],
             'canonical' => ['sometimes', 'array'],
+            'proactive' => ['sometimes', 'array'],
             'estimated_investment_amount' => ['nullable', 'regex:/^\d{1,16}(\.\d{1,2})?$/'],
             'estimated_investment_currency' => ['nullable', 'in:MZN,USD,EUR,ZAR'],
             'reason' => ['required', 'string', 'min:20', 'max:1000'],
@@ -127,6 +128,7 @@ class OpportunityManagement
                 $this->check($record, $data['etag']);
                 abort_if($record->trashed() || $record->status === 'archived', 409, 'Restaure antes de editar.');
             }
+            if (array_key_exists('proactive', $data)) $data['proactive'] = app(ProactiveInvestment::class)->draft($data['proactive'], $record);
             $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);
             $before = $record->getAttributes();
             if ($data['action'] === 'restore') {
                 abort_unless($record->trashed() || $record->status === 'archived', 409, 'Registo não está eliminado/arquivado.');

app/Services/OpportunityPromotion.php

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

app/Services/PortalProfileAccess.php

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

app/Services/ProactiveInvestment.php

@@ -0,0 +1,181 @@
+<?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): array
+    {
+        $d = Validator::make(['proactive' => $input], [
+            'proactive' => 'required|array:version,kind,evidence,need,idea,relations', 'proactive.version' => 'required|integer|in:1',
+            'proactive.kind' => 'required|in:exists,needs,ideas', 'proactive.evidence' => 'present|array|max:60',
+            'proactive.evidence.*' => 'array:id,category,purpose,statement,interpretation,source,locator,period,scope,coverage,verified_on,access,document_id',
+            'proactive.evidence.*.id' => 'required|uuid|distinct',
+            'proactive.evidence.*.category' => 'required|in:activity,resource,infrastructure,supply,demand',
+            'proactive.evidence.*.purpose' => 'required|in:local,methodology',
+            'proactive.evidence.*.access' => 'required|in:internal,public',
+            'proactive.evidence.*.document_id' => 'nullable|uuid',
+            'proactive.evidence.*.verified_on' => 'nullable|date_format:Y-m-d|before_or_equal:today',
+            ...collect(['statement','interpretation','source','locator','period','scope','coverage'])->mapWithKeys(fn ($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'];
+        $ids = array_column($d['evidence'], 'id');
+        foreach ([$d['need'], ...$d['relations']] as $row) {
+            if (array_diff($row['evidence_ids'], $ids)) $this->fail('evidence', 'Seleccione apenas evidências desta análise.');
+        }
+        $seen = [];
+        foreach ($d['evidence'] as $e) {
+            $key = mb_strtolower(trim(($e['source'] ?? '').'|'.($e['locator'] ?? '').'|'.($e['statement'] ?? '')));
+            if (trim($key, '| ') !== '' && isset($seen[$key])) $this->fail('evidence', 'A mesma evidência já foi registada; edite a entrada existente.');
+            $seen[$key] = true;
+            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], $e['access'] === 'public');
+        }
+        $seen = [];
+        foreach ($d['relations'] as $row) {
+            $target = app(OpportunityClassification::class)->targets($row['kind'])->where('id', $row['target_id'])->exists();
+            if (! $target) $this->fail('relations', 'Referência existente indisponível; não foi criada outra empresa, zona ou estrutura.');
+            $key = $row['kind'].'|'.$row['target_id'];
+            if (isset($seen[$key])) $this->fail('relations', 'A referência já está nesta análise; reúna o fundamento na entrada existente.');
+            $seen[$key] = true;
+            if ($row['relation'] === 'documented' && ! $row['evidence_ids']) $this->fail('relations', 'Relação documentada exige evidência seleccionada; mantenha hipótese ou proximidade quando não demonstrada.');
+        }
+        if ($d['kind'] !== 'exists' && $d['need']['state'] === 'confirmed') {
+            foreach (['problem','observed_supply','observed_demand','type','clients','confirmation'] as $field) {
+                if (trim($d['need'][$field] ?? '') === '') $this->fail('need.'.$field, 'Confirmação exige observação e fundamento concretos; pode guardar como hipótese.');
+            }
+            if (! $d['need']['evidence_ids']) $this->fail('need.evidence_ids', 'Uma hipótese não é confirmada sem evidência seleccionada.');
+            foreach ($d['evidence'] as $e) {
+                if (! in_array($e['id'], $d['need']['evidence_ids'], true)) continue;
+                if ($e['purpose'] !== 'local') $this->fail('need.evidence_ids', 'Uma referência metodológica internacional não confirma oferta ou procura local. Preserve a hipótese e recolha evidência local.');
+                foreach (['statement','source','locator','period','scope','coverage','verified_on'] as $field) {
+                    if (trim($e[$field] ?? '') === '') $this->fail('evidence', 'Evidência da necessidade confirmada: faltam facto, fonte, localizador, período, abrangência, cobertura ou data de verificação.');
+                }
+            }
+        }
+        return $d;
+    }
+
+    private function document(?Opportunity $record, string $id, bool $public): void
+    {
+        $row = $record?->exists ? DB::table('opportunity_documents as link')->join('documents as d','d.id','=','link.document_id')
+            ->where('link.opportunity_id', $record->id)->where('d.id', $id)->whereNull('link.deleted_at')->first(['d.data_classification','d.status','d.malware_scan_status','d.sha256','d.malware_scanned_sha256','d.rights_status','link.payload','link.deleted_at']) : null;
+        if (! $row) $this->fail('evidence', 'Documento não associado à ficha neste âmbito; reutilize o gestor documental existente.');
+        if ($public && ($row->data_classification !== 'public' || $row->status !== 'active' || $row->malware_scan_status !== 'clean' || $row->sha256 !== $row->malware_scanned_sha256 || $row->rights_status === 'restricted' || data_get(json_decode($row->payload, true), 'visibility') !== 'public')) {
+            $this->fail('evidence', 'Documento interno, restrito ou sem disponibilização pública: preserve a evidência interna, sem a divulgar.');
+        }
+    }
+
+    /** No private field is copied into the public summary automatically. */
+    public function publication(Opportunity $record, array $input): ?array
+    {
+        $private = app(OpportunityManagement::class)->values($record)['proactive'] ?? null;
+        if (! $private) {
+            if (isset($input['proactive_public'])) $this->fail('publication', 'Prepare a análise antes de divulgar esta síntese.');
+            return null;
+        }
+        $d = Validator::make($input, [
+            'proactive_reviewed' => 'required|accepted',
+            'proactive_public' => 'required|array:group,state,need,proposal,basis,limitations,next_action,evidence_ids,chain_id,stage,resources,assumptions,conditions,relation_ids',
+            'proactive_public.group' => 'required|in:exists,needs,ideas',
+            'proactive_public.resources'=>'nullable|string|max:2500', 'proactive_public.assumptions'=>'nullable|string|max:2500', 'proactive_public.conditions'=>'nullable|string|max:2500',
+            'proactive_public.relation_ids'=>'sometimes|array|max:40', 'proactive_public.relation_ids.*'=>'uuid|distinct',
+            'proactive_public.state' => 'required|in:hypothesis,confirmed', 'proactive_public.chain_id' => 'nullable|uuid', 'proactive_public.stage' => 'nullable|string|max:1000',
+            'proactive_public.need'=>'required_unless:proactive_public.group,exists|nullable|string|max:2500', 'proactive_public.proposal'=>'required_if:proactive_public.group,ideas|nullable|string|max:2500',
+            ...collect(['basis','limitations','next_action'])->mapWithKeys(fn ($k) => ['proactive_public.'.$k => 'required|string|max:2500'])->all(),
+            'proactive_public.evidence_ids' => 'present|array|max:60', 'proactive_public.evidence_ids.*' => 'uuid|distinct',
+        ])->validate()['proactive_public'];
+        $d += ['need'=>'','proposal'=>''];
+        if ($d['group'] !== $private['kind']) $this->fail('publication', 'O grupo público deve corresponder à análise guardada.');
+        $proofs = [];
+        foreach ($d['evidence_ids'] as $id) {
+            $e = collect($private['evidence'])->firstWhere('id', $id);
+            if (! $e || $e['access'] !== 'public') $this->fail('publication', 'Não pode divulgar evidência interna nem a sua fonte indirectamente. Redija uma síntese independente ou seleccione evidência pública autorizada.');
+            if (! empty($e['document_id'])) $this->document($record, $e['document_id'], true);
+            $proofs[] = array_intersect_key($e, array_flip(['id','category','purpose','statement','source','locator','period','scope','coverage','verified_on']));
+        }
+        if ($d['group'] !== 'exists' && $d['state'] === 'confirmed' && ($private['need']['state'] !== 'confirmed' || array_diff($private['need']['evidence_ids'], $d['evidence_ids']))) $this->fail('publication', 'Confirmação pública exige a necessidade confirmada e o fundamento público seleccionado; pode divulgar uma hipótese com limitações explícitas.');
+        if (!empty($d['chain_id']) && !app(OpportunityClassification::class)->targets('chain')->where('id', $d['chain_id'])->exists()) $this->fail('publication', 'Cadeia de valor pública indisponível.');
+        $relations=[];
+        foreach ($d['relation_ids'] ?? [] as $id) {
+            $r=collect($private['relations'])->firstWhere('id',$id);
+            if (!$r || array_diff($r['evidence_ids'],$d['evidence_ids'])) $this->fail('publication','A relação exige o fundamento público seleccionado; nenhuma referência interna é copiada.');
+            $target=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->first(['id',OpportunityClassification::TARGETS[$r['kind']][1].' as name']);
+            if (!$target) $this->fail('publication','Referência pública da relação indisponível.');
+            $relations[]=['kind'=>$r['kind'],'target_id'=>$r['target_id'],'label'=>$target->name,'relationship'=>$r['relation'],'evidence_ids'=>$r['evidence_ids'],'basis'=>$d['basis']];
+        }
+        // Catch literal reuse of private statements, interpretations, references and document identities.
+        $publicText = mb_strtolower(implode(' ', [...array_filter($input, 'is_scalar'), ...array_filter($d, 'is_scalar')]));
+        foreach ($private['evidence'] as $e) {
+            if ($e['access'] === 'public') continue;
+            foreach (['statement','interpretation','source','locator','document_id'] as $key) {
+                $value = trim($e[$key] ?? '');
+                if (mb_strlen($value) >= 10 && str_contains($publicText, mb_strtolower($value))) $this->fail('publication', 'O resumo contém informação de evidência interna. Reveja a síntese e a divulgação indirecta antes de publicar.');
+            }
+        }
+        return [...array_map(fn ($v) => is_string($v) ? trim(strip_tags($v)) : $v, $d),
+            'version' => self::VERSION, 'relations'=>$relations, 'evidence' => $proofs, 'notice' => self::NOTICE,
+            'availability_confirmed' => false, 'economic_validation' => false];
+    }
+
+    public function publicData(Opportunity $record): ?array
+    {
+        $p = data_get($record->workflow_context, 'promotional_summary.projection.proactive');
+        return is_array($p) && Opportunity::published()->whereKey($record->id)->exists() ? $p : null;
+    }
+
+    public function publicationRelations(Opportunity $record): array
+    {
+        return collect(app(OpportunityManagement::class)->values($record)['proactive']['relations'] ?? [])->map(function($r){
+            $label=app(OpportunityClassification::class)->targets($r['kind'])->where('id',$r['target_id'])->value(OpportunityClassification::TARGETS[$r['kind']][1]);
+            return $label?['id'=>$r['id'],'label'=>$label,'relationship'=>$r['relation']]:null;
+        })->filter()->values()->all();
+    }
+
+    public function history(?Opportunity $record): array
+    {
+        if (!$record) return [];
+        return DB::table('audit_events')->where('source_system', 'opportunity-management')->where('after_data->record_id', $record->id)->orderByDesc('occurred_at')->orderByRaw("(after_data->>'version')::integer DESC")->limit(30)->get()->map(function ($event) {
+            $entry=json_decode($event->after_data,true);$snapshot=json_decode(Crypt::decryptString($entry['snapshot']),true);
+            $draft=json_decode($snapshot['management_draft'] ?? '{}',true);$need=$draft['proactive']['need'] ?? null;
+            return $need ? ['at'=>$event->occurred_at,'version'=>$entry['version'],'state'=>$need['state'],'problem'=>$need['problem'],'confirmation'=>$need['confirmation'],'evidence_ids'=>$need['evidence_ids']] : null;
+        })->filter()->values()->all();
+    }
+
+    public function options(?Opportunity $record = null): array
+    {
+        return ['documents' => $record ? DB::table('opportunity_documents as l')->join('documents as d','d.id','=','l.document_id')->where('l.opportunity_id',$record->id)->whereNull('l.deleted_at')->whereNull('d.deleted_at')->get(['d.id','d.file_name as title'])->all() : [], 'groups' => self::GROUPS, 'references' => collect(['project','cluster','corridor','park','chain'])->mapWithKeys(fn ($kind) => [$kind => app(OpportunityClassification::class)->targets($kind)->orderBy(OpportunityClassification::TARGETS[$kind][1])->limit(300)->get(['id', OpportunityClassification::TARGETS[$kind][1].' as name'])])->all()];
+    }
+
+    private function fail(string $key, string $message): never
+    {
+        throw ValidationException::withMessages(['proactive.'.$key => $message]);
+    }
+}

app/Services/SectorInvestment.php

@@ -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);

docs/investmoz/simulations/data-contracts.md

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

docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json

@@ -27258,5 +27258,274 @@
     },
     "P084_P085": "closed",
     "positive_field06_case": "not demonstrated;see receipt"
+  },
+  "l3_additional_prepared_20261025": {
+    "status": "prepared_compatible_not_installed",
+    "candidate": "0f4df8a4d1cfd0d7b788e58d7f6af8d385384d82",
+    "source_QA": "b189d0fa",
+    "baseline": "7ad187f9",
+    "report": "docs/investmoz/simulations/l3-additional-delivery-20261025.json",
+    "fresh_authenticated_backup_restore": "required at execution;not yet performed",
+    "next": "L4ISPCaccordingtoexistingplan;L3remainingvisible",
+    "superseded_by": "l3_additional_delivered_20261025",
+    "installed_followup": "fa32a2b9"
+  },
+  "ispc_l4a_eligibility_qa_20261025": {
+    "status": "QA_partial_eligibility_and_separate_option_not_installed",
+    "report": "docs/investmoz/simulations/ispc-l4a-eligibility-qa-20261025.json",
+    "tests": "12 new frontend passed;types/build exit0",
+    "remaining": [
+      "Apuramento trimestral e aplicação dos escalões3/4/5%,serviços12%,liberal15%,excesso20% e actividades mistas8; identificar correspondência exacta anual/trimestral antes do cálculo.",
+      "Mínimo trimestral500 e obrigação declarativa; retenção5% nas aquisições ocasionais próprias,limite2.500.000 e modelo; sem reutilizar taxa deIVA.",
+      "Percurso ocasional3(3–4),formalidades,modelos e prazos do regulamento aplicável; conferir apenas correspondências concretas necessárias,sem nova validação genérica.",
+      "Demonstração visual integrada e gravação privada deste incremento antes de propor entregaL4."
+    ],
+    "active_changes": false
+  },
+  "ispc_l4_quarterly_qa_20261025": {
+    "status": "QA_demonstrated_eligibility_option_quarter_calculation_private_recovery_and_report_not_installed",
+    "report": "docs/investmoz/simulations/ispc-l4-quarterly-qa-20261025.json",
+    "example": {
+      "context": "opportunity:375;SYNTHETIC QA",
+      "option": "documentada2026-01-01",
+      "quarter": "2026/T2",
+      "prior_turnover_MZN": "100000",
+      "quarter_base_MZN": "200000",
+      "rate_percent": 12,
+      "tax_MZN": "24000",
+      "payment_MZN": "24000",
+      "declaration": "mantida",
+      "other_fiscal_books": "exactamente preservados"
+    },
+    "remaining_specific": [
+      "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+      "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+      "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+    ],
+    "active_changes": false
+  },
+  "l3_additional_delivered_20261025": {
+    "status": "installed_and_delta_verified",
+    "requested": "0f4df8a4",
+    "installed": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+    "test_only_descendant": true,
+    "backup_tables": 174,
+    "backup_files": 369,
+    "restore_verified": true,
+    "runtime_files_verified": 12,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "8ba41882cd8a7068c45619b3234af395"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "e2140cc9610defc5e64743159fb4df57"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 153,
+          "checksum": "66a8c21d1167a5c4ef27e205006736d4"
+        },
+        "after": {
+          "rows": 154,
+          "checksum": "6bd8d1311dcc20736dacc02873316399"
+        }
+      }
+    },
+    "report": "docs/investmoz/simulations/l3-additional-delivery-20261025.json",
+    "L3": "open_specific_balance_preserved",
+    "L4": "QA only;habitualquarterlypathdemonstrated"
+  },
+  "ispc_l4_prepared_delivery_20261025": {
+    "status": "prepared_for_Git_delivery_not_installed",
+    "candidate": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+    "baseline": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+    "feature_ref": "refs/heads/codex/ispc-l4-quarterly-qa-20261025",
+    "runtime_files": 9,
+    "compiled_markers": 12,
+    "QA_proofs": "reused;no new functional round",
+    "backup_restore": "fresh execution still required",
+    "main_or_active_changed": false,
+    "report": "docs/investmoz/simulations/ispc-l4-prepared-delivery-20261025.json",
+    "remaining_specific": [
+      "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+      "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+      "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+    ],
+    "superseded_by": "ispc_l4_delivered_20261025"
+  },
+  "ispc_l4_delivered_20261025": {
+    "status": "installed_scoped_habitual_quarterly_ISPC_and_delta_verified",
+    "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+    "previous": "fa32a2b9",
+    "report": "docs/investmoz/simulations/ispc-l4-delivery-20261025.json",
+    "restore_verified": true,
+    "tables": 174,
+    "files": 369,
+    "L3_preserved": true,
+    "ISPC_integrally_completed": false,
+    "remaining_specific": [
+      "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+      "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+      "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+    ]
+  },
+  "ispc_residuals_grouped_QA_20261025": {
+    "status": "QA_grouped_compatible_delta_not_installed",
+    "report": "docs/investmoz/simulations/ispc-residuals-qa-20261025.json",
+    "new_tests": 19,
+    "API": "1/22",
+    "active_changes": false,
+    "remaining_calculations": [
+      {
+        "item": "Juros compensatórios",
+        "state": "montante documentado pode ser conservado;fórmula ainda não implementada",
+        "needed": "regra/taxa/base/período/dias efectivamente aplicáveis,no documento/instrução correspondente;sem zero ou taxa presumidos"
+      },
+      {
+        "item": "Outros enquadramentos da parcela excedente",
+        "state": "sem fórmula genérica;casos diferentes do acto isolado qualificado não recebem taxa automática",
+        "needed": "natureza,regime do fornecedor,opção aplicável,base e suporte concretos;encaminhar para o cálculo próprio quando for outro regime,não bloquear o caso positivo implementado"
+      }
+    ],
+    "external_formal_dependencies": [
+      {
+        "item": "Quadro2doB–Geral",
+        "needed": "correspondência concreta do mês/ano a inscrever para o trimestre;comunicado fornece meses de pagamento,que não são copiados automaticamente para período"
+      },
+      {
+        "item": "Dispensa inferior500MZN noB–Geral",
+        "needed": "Representação declarativa do imposto apurado com prestação dispensada10-A;sem preencher montanteapurado comozero porpresunção. O cálculo imposto/prestação jáestá implementado."
+      },
+      {
+        "item": "Entrega de retenções",
+        "needed": "modelo/código/instrução próprios12(3)ISPCe57(2k)IRPS;B–Geraldeapoio nãoéapresentadocomocorrespondênciacompletadestasretenções"
+      },
+      {
+        "item": "Regulamentação2026/instruções de envio de facturas",
+        "needed": "texto/exemplar/instrução concreta quando disponibilizado;comunicado transitório já implementado,não se mantém pesquisa genérica como aprovação adicional"
+      },
+      {
+        "item": "Submissão e pagamento",
+        "needed": "actos externos e comprovativos reais;nenhuma operaçãoATfoiexecutadaemQA"
+      }
+    ],
+    "installation_followup": "ispc_residuals_delivered_20261025"
+  },
+  "ispc_residuals_delivered_20261025": {
+    "status": "installed_grouped_ISPC_residual_delta_verified",
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "receipt": "ispc-residual-delivery-20261025.json",
+    "backup_restore_verified": true,
+    "ISPC_integrally_completed": false,
+    "IRPS_integrally_completed": false
+  },
+  "irpc_l5_first_scoped_QA_20261025": {
+    "status": "QA_first_scoped_increment_not_installed",
+    "receipt": "irpc-l5-withholdings-qa-20261025.json",
+    "verification": {
+      "new_frontend_distinct": 17,
+      "frontend": "frontend.txt:16pass;directed-cross-context.txt:1pass",
+      "API": "1test/23assertions;guardedloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;allpreviousL3/ISPCmapsidentical",
+      "types": "types-final.txt:exit0",
+      "build": "build-final.txt:exit0",
+      "UI": "Actualcomponent calculation/save/recover/report andexport;localfileharness distinguishedfromprivateAPI;reuse existingacquisition at373 demonstrated",
+      "previous_functional_suites_repeated": false
+    },
+    "remaining": [
+      {
+        "item": "Taxas normais e especiais dos demais rendimentos",
+        "needed": "Corresponder62(1–4)/67 por rendimento e período,com alterações20/2009,4/2012,19/2013 e20/2022. Ficheiro local BR252/2022 contém apenas3.ºsuplemento/Decreto74/2022,semLei20/2022;INM identifica esta na p2731. Texto exacto em falta não é revalidação de autenticidade.",
+        "resolution": "Implementar ramo dirigido após correspondência do texto aplicável;não usar2002 ou taxa genérica."
+      },
+      {
+        "item": "Residentes/EP e dispensa68",
+        "needed": "Corresponder62(5) novo com dispensas68,em especial68(d),titular/rendimento imputável aEP e factos de cada dispensa;sem confundir taxa com obrigação de reter.",
+        "resolution": "Ramo próprio por natureza/dispensa;sem presumirretenção10%ouzero."
+      },
+      {
+        "item": "Convenções/benefícios",
+        "needed": "Convenção invocada,artigo,residência,beneficiário,condições,período e documento aplicável",
+        "resolution": "Só o caso dependente permanece indeterminado;nenhuma taxa reduzida sem esses elementos."
+      },
+      {
+        "item": "Conversão cambial",
+        "needed": "Moeda,montante,data,taxa efonte aplicáveis à operação",
+        "resolution": "Conversão rastreável;sem taxa actual nem relabelagemMZN."
+      },
+      {
+        "item": "Juros/regularizações/guia agregada",
+        "needed": "Regra/taxa/base/período próprios;guias/declarações anteriores e pagamentos para substituições",
+        "resolution": "Não substituir juros porzero;preparação actual não é declaração rectificativa nem liquidação anualIRPC."
+      }
+    ],
+    "external": [
+      {
+        "item": "MRFTA19/39:rubricas eCER digitais/moeda electrónica",
+        "needed": "Correspondência da nova categoria62(5)a/b às rubricas/CERdo quadro7;remissão67(7)para62(6)existe no original,masnova taxa aparece62(5).",
+        "resolution": "Preservar divergência e original;não renumerar,adivinharCERou bloquear cálculo positivo independente."
+      },
+      {
+        "item": "GuiaM39 anterior eMRFTAactual",
+        "needed": "Manter exemplares;instruçõesMRFTAidentificamperíodoúnico e prazonominaldia20mêsseguinte àdedução;calendário/prorrogação eprocedimento2026específico nãoinferidos",
+        "resolution": "Mapa de preparação/exportação;sem preenchimentofinalCER,assinaturaouusodosserviços."
+      },
+      {
+        "item": "ActosAT",
+        "needed": "Submissão,recepção,aceitação eeventualcomprovativo externo",
+        "resolution": "Externos aoportal;exportar nãoexecuta nemcertifica estes actos."
+      }
+    ],
+    "active_changes": false
+  },
+  "irpc_l5_grouped_QA_20261025": {
+    "status": "QA_grouped_compatible_L5_prepared_not_installed",
+    "receipt": "irpc-l5-grouped-qa-20261025.json",
+    "new_frontend_tests": 19,
+    "API": "1/34",
+    "FX": "Existingselectorandconversionunchanged",
+    "remaining": [
+      {
+        "item": "Dispensas68 e casos residentes/EP dependentes",
+        "data_needed": "Titular/operação e condições de68(a/b/c/d/f/g),incluindo gestão de imóveis próprios/transparência,participações e tipos de juros;casos digitais residentes/EP confrontados com62(5)/68(d).",
+        "resolution": "Ramo específico por dispensa/factos;não bloquear royalties comuns,retenções definitivas ou especiais independentes."
+      },
+      {
+        "item": "Convenções/benefícios invocados",
+        "data_needed": "País/convenção/artigo,beneficiário,residência,condições/período e prova invocados",
+        "resolution": "Só esse caso fica indeterminado;sem taxa reduzida presumida."
+      },
+      {
+        "item": "Outros rendimentos/devedores/períodos",
+        "data_needed": "Artigo próprio para categorias fora dos ramos agrupados,via devedorIRPS,anos fora2026,EP de categorias especiais62(4)quando não cabe62(2)",
+        "resolution": "Não aplicar20%ou10%genéricos;avançar os casos compatíveis."
+      },
+      {
+        "item": "Juros,rectificações e arredondamento de entrega",
+        "data_needed": "Regra/taxa/base/período dejuros,declaração/guia anterior,documentos de correcção e regra de arredondamento legal da entrega se aplicável",
+        "resolution": "Aritmética exacta preservada;aproximação assinalada;sem zero dejuros ou crédito anual automático."
+      },
+      {
+        "item": "EntregaAT com comprovativo em moeda estrangeira",
+        "data_needed": "MontanteMZN efectivamente entregue no comprovativo;conversão do pagamento ao beneficiário não prova entregaIRPC",
+        "resolution": "Base e comprovativo de retenção sofrida já convertem pelo mecanismo entregue;esta limitação não reabre o câmbio geral."
+      }
+    ],
+    "external": [
+      {
+        "item": "MRFTA/CER e remissão67(7)",
+        "data_needed": "Correspondência concreta de rubricas/CER para novos casos;67(7)refere62(6),nova taxaestá62(5);manteroriginal",
+        "resolution": "Preparação/exportação disponível;sem adivinhar código,assinatura ou submissão."
+      },
+      {
+        "item": "ActosAT",
+        "data_needed": "Submissão,recepção,aceitação e eventuais comprovativos externos",
+        "resolution": "Externos;exportar não executa nem certifica esses actos."
+      }
+    ],
+    "active_changes": false
   }
 }

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

@@ -0,0 +1,25 @@
+{
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+  "installed": "5fa64bc0",
+  "previous_QA": "acf8ec3c",
+  "date": "2026-10-25",
+  "scope": "Existing AUD-SIM-INT02 only; J1-J5 and C1-C5 each with example in existing matrix/manual; not sent to AT",
+  "presentation": "Automatic interest is a simulation with supplied assumptions, not fiscally confirmed. Entered CER is not validated by official catalogue. Fictional999/998 and10% remain fictional.",
+  "pending": "Exact annual rate/source/validity, day basis, rounding, on-account not-withheld/mora; official CER by nature/digital-special and official transcription of mixed rates/codes.",
+  "verification": {
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+    "typescript": "passed",
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+    "resources/js/lib/irpc-mrfta-cases.ts": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862",
+    "resources/js/components/simulation-irpc-mrfta.tsx": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+  },
+  "previous_receipt": "irpc-interest-cer-qa-20261025.json remains historical proof for acf8ec3c; current presentation hashes in this receipt",
+  "schema_API_permissions_originals_changed": false,
+  "L5_complete": false
+}

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

@@ -0,0 +1,579 @@
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+    }
+  ],
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+    "OK (1 test, 3106 assertions)",
+    "built in 30.04s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 872",
+    "# pass 872",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "limitations": "Simulation with explicit supplied parameters is not fiscal confirmation of interest; provisional CER not official correspondence. Ten exact AT questions J1-J5/C1-C5 retained in existing matrix. L5 operational within demonstrated scope,not fully completed.",
+  "L5_complete": false,
+  "next": "L6 normal IRPC:adjustments to financial result;no repeated L5 source research without new information",
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+    "status3.txt": "998b40a5ebef08ac85ee0cdf80a8f8b07da159565f0f7a62e8c02613d9859c8d",
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+    "status5.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
+    "status6.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
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+  }
+}

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

@@ -0,0 +1,391 @@
+{
+  "status": "QA_two_point_delta_demonstrated_not_installed",
+  "installed_baseline": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+  "branch": "codex/irpc-interest-cer-qa-20261025",
+  "scope_only": [
+    "juros automáticos por parâmetros documentados",
+    "separação CER/rubrica/taxa por casos de trabalho"
+  ],
+  "implemented": {
+    "juros": "Aritmética racional diária com taxa anual final/base anual/arredondamento/fontes/versão do caso;principal após entregas parciais,paragem no pagamento integral,contagem por anos quando documentada,versão própria apenas da nova aritmética. Definitiva e por conta efectivamente retida neste recorte.",
+    "CER_rubricas": "Chaves estáveis por período/rubrica/taxa/CER;origens,documentos e referências conservados;fichaHTML por caso,mantendo pendências do período e sem declarar anexo/declaração autónoma.",
+    "compatibility": "Campos adicionais;modo legado preservado. Leitor5fa64bc0 conserva o payload exacto e o cálculo fiscal actual;novo resultado de juros é histórico nessa versão,sem recálculo."
+  },
+  "not_claimed": [
+    "Taxa fiscal2026 global cadastrada/activada ou substituição automática daMAIBOR",
+    "Convenção fiscal de base anual/arredondamento inferida sem fonte do caso",
+    "Juros de mora ou regra completa de imposto por conta não retido",
+    "CatálogoCER integral e novas correspondências oficiais digitais/especiais",
+    "Autorização para fundir taxas/CER ou criar declarações/anexos oficiais",
+    "Instalação deste novo incremento ou conclusão deL5"
+  ],
+  "remaining_only_two_points": {
+    "juros": "Ligar parâmetro/fonte fiscal aplicáveis2026 e as convenções documentadas do caso;regra de mora e retenção por conta não efectuada continuam separadas. Sem perfil completo,a aritmética fica indeterminada;não reutilizar taxa de exemplo.",
+    "CER_rubricas": "Obter/corresponder os códigos/rubricas ainda pendentes e a transposição oficial de múltiplas taxas/CER;as fichas separam trabalho,mas não resolvem o catálogo ou o procedimento oficial."
+  },
+  "verification": {
+    "new_frontend": "13 tests passed;no old functional suites manually repeated",
+    "types": "tsc --noEmit exit0",
+    "build": "complete QA build exit0",
+    "private_api": "1test/19assertions;DatabaseTransactions rollback;loopback55441/simulator_fiscal_delta_20261021_test",
+    "dossier": "generated from actual API recovery;parameters/day segments/report preserved",
+    "UI": {
+      "documentedParameterCalculation": true,
+      "fictionalRateExplicit": true,
+      "missingRateIndeterminate": true,
+      "principalPreserved": true,
+      "localSaveRecovery": true,
+      "caseDownload": true,
+      "notOfficialDeclaration": true,
+      "differentRatesCodesSeparated": true,
+      "periodTotalIndeterminate": true,
+      "privateApi": "IrpcInterestCerDraftTest,separate",
+      "errors": []
+    },
+    "installed_reader_new_payload": {
+      "readerRevision": "5fa64bc0",
+      "readNewPayload": true,
+      "taxResultCurrent": true,
+      "newPreparationHistorical": true,
+      "roundTripExact": true,
+      "oldCalculationsReexecuted": false
+    },
+    "accepted_proofs": "Existing5fa64bc0,L3,ISPC,FX proofs reused;onlynewdelta andnew-payload-reader compatibility checked"
+  },
+  "examples": "Annual10%,365days,rounding conventions andCER999/998 are explicitly fictional QA parameters/codes,not official2026 fiscal data. Principal7300,paid3650,interest15 on5+5days,total3665 in onecase;20%/10%withholding and999/998 separate cases keepperiodtotalindeterminate.",
+  "runtime_delta": [
+    {
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+      "sha256_LF": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256_LF": "65133d0005051e0e5c9fbc8346478cca5198717e283e153094132a16d384a620"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "c3132e6c1cdecff6a2d6d369ef5d8118aa6d58b59bca51516a1a3e0cb42f058e"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "27a93e14eecfb002fe2f264e1854ec5bf852997535d61db1a8d3373a8e8470eb"
+    }
+  ],
+  "protected_runtime": [
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+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
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+    "AT_inventory": {
+      "url": "https://www.at.gov.mz/api/documents?root=LEGISLACAO",
+      "path": "outputs/irpc-interest-cer/at-legislation-inventory.json",
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+      "documents": 189,
+      "read_scope": "Metadata/title inventory;not a fresh integral reading of189PDFs. No identified title supplies the required successor fiscal parameter or MRFTA CER crosswalk."
+    },
+    "CER_search": "Decreto68/2014 and subsequent disaggregation references identified;no applicable detailed CER crosswalk recovered for automatic mapping. Unnumbered drafts,field numbers and budget aggregates not used as revenue codes.",
+    "rate_search": "No applicable2026 fiscal replacement parameter obtained in this scoped check;current banking reference rates were not substituted."
+  },
+  "implementation_choices": [
+    "Complete parameter references are case data,not a new organizational approver. No default tax rate/day basis/rounding or source publication activates a calculation.",
+    "Working-case export retains period gaps;it does not decide official declaration splitting."
+  ],
+  "active_changes": false,
+  "schema_backend_api_config_permissions_dependencies_delta": false,
+  "L5_integrally_completed": false,
+  "proofs": {
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+    "outputs/irpc-interest-cer/frontend.txt": "686362609c03b88d3f0d90951be11d0a3c65be8d79a3c50aa24c0249ab545da2",
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+    "outputs/irpc-interest-cer/types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "outputs/irpc-interest-cer/ui-proof.json": "366a3aa989f40ea195b4d334bdc666d255ed88125eca9533a669eb0721e0267d",
+    "outputs/irpc-interest-cer/ui.png": "cac3bab6a576d5394b97d349903ead7ad12f3270a9c8a9f16ec2880822420d41",
+    "outputs/irpc-interest-cer/ui.txt": "98b34de11dd5b993510b997413d537320f291c447c6a1a9244817df99cc7cc72"
+  }
+}

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

@@ -0,0 +1,360 @@
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+  "proofs": {
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+    "outputs/irpc-mrfta/AT-MRFTA-19-39.pdf1.png": "d0f4118a696ab940d2fd9a9cb792656dcba860b9b3a300c78334445d43d46a72",
+    "outputs/irpc-mrfta/AT-MRFTA-19-39.pdf2.png": "449ce541e08d886e7851e04c6b53ee44694d89508143da3c497d16db1a3f6a59",
+    "outputs/irpc-mrfta/build.txt": "ede4498073edeeadcbda9b1868b4be5574ad31a36d78664a1ebf8fb27ee89c86",
+    "outputs/irpc-mrfta/calculated.json": "b41a7dec0802a573d67f8e9b0ba42e54c4a20e935e844febd538752605d3446f",
+    "outputs/irpc-mrfta/Decreto-9-2008-BR16.pdf6.png": "ae8f0d02c2c01fafd1f390492ecf442defa094edd5612923c5f34b458f6c6392",
+    "outputs/irpc-mrfta/Decreto-9-2008-BR16.pdf8.png": "6097b3137f22a59c55cf1017643e0be4c0d6ba571e1d3c84331940988a4967b7",
+    "outputs/irpc-mrfta/dossier.html": "743a1960b2b70dfd4e5231f37bbf0799184f8f9d39c58c7569f66852ad1e3db5",
+    "outputs/irpc-mrfta/dossier.json": "864a2c9da690b086a2aa7c10ae18549d7d462f43a6f87826e6b1f57d8751e5c0",
+    "outputs/irpc-mrfta/dossier.txt": "a0473de355821758c4d320eea8e7af76a0d196a9cee652c71af723d6f69832f0",
+    "outputs/irpc-mrfta/frontend.txt": "707ef1a9c37fbeb53997027c1aff5c3a85c3358e40b3ed63512ddf93ded74b7a",
+    "outputs/irpc-mrfta/index.html": "6bb76e37ac20a73cb9ffcda14f1ac9db701aa01bc2ef2f62fc5adaaffb640ca8",
+    "outputs/irpc-mrfta/preparation.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/recovered.json": "f7ef8221ad1ffba237f683eb2333e4bde8b076e00a459c131f8c81c96c3048f5",
+    "outputs/irpc-mrfta/types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "outputs/irpc-mrfta/ui-export.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/ui-proof.json": "9d41f8a7f48e0a1f611bd0916e58e9dc6ffaa9760b281f056edbe2ccde115777",
+    "outputs/irpc-mrfta/ui.png": "ee9e6f5240d1f0b58569609bdb6c0c38a3cd11373db7b6ad0008b15fb229afad",
+    "outputs/irpc-mrfta/ui.txt": "59df712c7a7873532c4eab94fb582fd1e470803a5da1bfd68c884f8e8ad2386b"
+  }
+}

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

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

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

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

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

@@ -0,0 +1,521 @@
+{
+  "status": "installed_scoped_IRPC_reliefs_delta_verified",
+  "candidate_installed": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+  "previous_installed": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+  "previous_release_preserved": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+  "authorization": "Tempo: disponibilizar entrega conjunta via Git,backup/restauro fresco e conferência do delta;preservar2b33a1c3,L3,ISPC,câmbio;L5 parcial.",
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-irpc-reliefs-delivery-20261025/backup",
+    "created_at": "2026-10-25T18:00:39Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "3dc0eeea326beff9a7780f3a11ef1ed23a58dbaab8382db975ddfb356d6206c8",
+    "files_sha256": "d0dc27540dd41131c0fbf923b15b05fefc81760d80bfb0bd8ce04bf80ec9eb50",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "3dc0eeea326beff9a7780f3a11ef1ed23a58dbaab8382db975ddfb356d6206c8",
+    "active_database_writes": 0
+  },
+  "preflight": {
+    "free_bytes": 6596661248,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
+      "commit": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+      "release": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5c0cb25cea7826811c389b55a64bcdf5e43b937f-32c4fd00",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+    "release_revision": {
+      "commit": "2b33a1c343d192f80fb24aac2a27b2d375af5601",
+      "branch": "main",
+      "built_at": "2026-10-25T17:27:10.176918+00:00",
+      "manifest_sha256": "75b06330161a813a10e3eb3a044e2ba4a924537dae381f97d0c8d4ee7295295a"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
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+  ],
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+    "types": "tsc --noEmit passed",
+    "build": "complete QA build passed; existing optional-font/chunk-size notices only",
+    "frontend": "9 new tests passed",
+    "compatibility": "5 directed IRPC cases passed;no repeated L3/ISPC/FX suites",
+    "api": "1test/17assertions;private endpoints;55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "report": "retentions preparation and financial dossier from actual API recovered sample",
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+    "Other countries,treaties,EP-related and special-relationship excess cases",
+    "Dividends,interest-specific treaty branches",
+    "Late-payment interest,rectifications,aggregation,MRFTA/CER/form filling",
+    "External treaty claiming formalities are not declared satisfied by this calculation"
+  ],
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+  "scope": "Only demonstrated68d/68f and qualifiedPT-MZ12royalties/equipment;nextinterest/MRFTAincrementstaysQA",
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+}

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

@@ -0,0 +1,330 @@
+{
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+  "baseline_reported_installed": "2b33a1c3",
+  "branch": "codex/irpc-l5-reliefs-qa-20261025",
+  "implemented": [
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+    "External treaty claiming formalities are not declared satisfied by this calculation"
+  ],
+  "active_changes": false,
+  "active_verification": "No fresh live inspection claimed;2b33a1c3 remains last reported installation",
+  "schema_config_permissions_delta": false,
+  "L5_integrally_completed": false,
+  "L3_ISPC_FX": "Unchanged;accepted proofs reused;no repeated functional suites",
+  "installation_remaining": "Existing Git release process,destination comparison and fresh backup/restore safeguards at installation",
+  "proofs": [
+    {
+      "path": "outputs/irpc-reliefs/api.txt",
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+      "sha256": "563e05189c0a1255bf071fd1086aa8e67d6f0872891c5851dccbfc0d944752fe"
+    },
+    {
+      "path": "outputs/irpc-reliefs/compatibility.txt",
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+    },
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+    },
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+}

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

@@ -0,0 +1,200 @@
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+    {
+      "file": "BR252-2022.pdf",
+      "sha256": "3339f1a11099466b01bf7b9024ff36266d056e6a914d1fa67f6b60f0e9f12f2b",
+      "reason": "Filename identifiesdate/issue butactual3rdsupplementDecree74/2022 tourism;notLei20/2022"
+    }
+  ],
+  "inventories_reused": [
+    "8143localaccessiblefiles",
+    "39ATforms and189ATlegislation:all inventoriedbeforeselection",
+    "existingModelosinventory andIRPC_IRPSM39structure;no new workbook formulas trusted"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "7a2f92695d5732c3c3525f70f23598bbfd9ab0346429e2997c9e07e324106eb5"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "e513e9ee9318d71fb4cc40b8b132e6bb5fc6cf88746061fff8c537cb5e88291a"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    }
+  ],
+  "existing_integrations_additions_only": {
+    "resources/js/components/simulation-form.tsx": 2,
+    "resources/js/lib/project-dossier.ts": 2
+  },
+  "unchanged_previous_resources": 438,
+  "previous_original_PDFs_preserved": 21,
+  "new_PDFs_preserved": 5,
+  "verification": {
+    "new_frontend_distinct": 17,
+    "frontend": "frontend.txt:16pass;directed-cross-context.txt:1pass",
+    "API": "1test/23assertions;guardedloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;allpreviousL3/ISPCmapsidentical",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "Actualcomponent calculation/save/recover/report andexport;localfileharness distinguishedfromprivateAPI;reuse existingacquisition at373 demonstrated;UI proof reused for unchanged positive route after final shared-payment-key refinement;directed test proves only that delta",
+    "previous_functional_suites_repeated": false
+  },
+  "examples": {
+    "retained": "base100000;10%;tax10000;remittance6000;outstanding4000;cost2026-10-02beforepayment2026-11-03=>period2026-10",
+    "suffered": "base20000;tax2000;documentedwithholding1500;difference500notannualcredit"
+  },
+  "remaining_calculations_and_mapping": [
+    {
+      "item": "Taxas normais e especiais dos demais rendimentos",
+      "needed": "Corresponder62(1–4)/67 por rendimento e período,com alterações20/2009,4/2012,19/2013 e20/2022. Ficheiro local BR252/2022 contém apenas3.ºsuplemento/Decreto74/2022,semLei20/2022;INM identifica esta na p2731. Texto exacto em falta não é revalidação de autenticidade.",
+      "resolution": "Implementar ramo dirigido após correspondência do texto aplicável;não usar2002 ou taxa genérica."
+    },
+    {
+      "item": "Residentes/EP e dispensa68",
+      "needed": "Corresponder62(5) novo com dispensas68,em especial68(d),titular/rendimento imputável aEP e factos de cada dispensa;sem confundir taxa com obrigação de reter.",
+      "resolution": "Ramo próprio por natureza/dispensa;sem presumirretenção10%ouzero."
+    },
+    {
+      "item": "Convenções/benefícios",
+      "needed": "Convenção invocada,artigo,residência,beneficiário,condições,período e documento aplicável",
+      "resolution": "Só o caso dependente permanece indeterminado;nenhuma taxa reduzida sem esses elementos."
+    },
+    {
+      "item": "Conversão cambial",
+      "needed": "Moeda,montante,data,taxa efonte aplicáveis à operação",
+      "resolution": "Conversão rastreável;sem taxa actual nem relabelagemMZN."
+    },
+    {
+      "item": "Juros/regularizações/guia agregada",
+      "needed": "Regra/taxa/base/período próprios;guias/declarações anteriores e pagamentos para substituições",
+      "resolution": "Não substituir juros porzero;preparação actual não é declaração rectificativa nem liquidação anualIRPC."
+    }
+  ],
+  "external_formalities": [
+    {
+      "item": "MRFTA19/39:rubricas eCER digitais/moeda electrónica",
+      "needed": "Correspondência da nova categoria62(5)a/b às rubricas/CERdo quadro7;remissão67(7)para62(6)existe no original,masnova taxa aparece62(5).",
+      "resolution": "Preservar divergência e original;não renumerar,adivinharCERou bloquear cálculo positivo independente."
+    },
+    {
+      "item": "GuiaM39 anterior eMRFTAactual",
+      "needed": "Manter exemplares;instruçõesMRFTAidentificamperíodoúnico e prazonominaldia20mêsseguinte àdedução;calendário/prorrogação eprocedimento2026específico nãoinferidos",
+      "resolution": "Mapa de preparação/exportação;sem preenchimentofinalCER,assinaturaouusodosserviços."
+    },
+    {
+      "item": "ActosAT",
+      "needed": "Submissão,recepção,aceitação eeventualcomprovativo externo",
+      "resolution": "Externos aoportal;exportar nãoexecuta nemcertifica estes actos."
+    }
+  ],
+  "preservation": "L3/ISPCbooks unchanged;131L1closures preserved;P001/P058nonblocking;P084/P085closed;statistics/AIdeferred. ISPCinterest/otherexcess/forminstructionsremaininexistingmatrix;IRPSlimitedpriorcase.",
+  "technical_choices": "Snapshotversion1 extension,exactfractions,source fingerprints andsharedpaymentdependencies areimplementationchoices;notnewTempoapprovals. ExistingIVApayments remainboundtoIVA;newIRPCproofregisteredonce/reusedwithoutoverallocation;noautomaticannualcredit.",
+  "schema_backend_configuration_dependency_changes": false,
+  "active_changes": false,
+  "proof_hashes": {
+    "outputs/irpc-l5-20261025/preservation-before-tests.json": "bd4ac1ee0e0d892b204f30baeed8842d00787d4b1f20656479e11ccafaca279f",
+    "outputs/irpc-l5-20261025/frontend.txt": "40bfc0c12fbf5b1f690a7a12570fbdc390f039b9ac845bab4bbddca622bbbcee",
+    "outputs/irpc-l5-20261025/directed-cross-context.txt": "5303e16fb702f8e022ac694965345d2388779af278844a7262d66bcbc630fd16",
+    "outputs/irpc-l5-20261025/api.txt": "f2ec740d0df65c8336abcbea48bf49eecb8bfcc1c70440ba7a8b27d24707d9f3",
+    "outputs/irpc-l5-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/irpc-l5-20261025/build-final.txt": "28b7601fefa8d992c9ff7dcf95465a84358381d073dc5f537e37d9a48ae36d9e",
+    "outputs/irpc-l5-20261025/ui-report.txt": "545f5fdaabd96e5dad996e6992e0721a8f39ed4dd473d769450ea35bbf39c311",
+    "outputs/irpc-l5-20261025/ui-reuse.txt": "26fc3ae1fbb7c6a5afbc1f57181e93566415bd17d418aceebe7f0d579f99c532",
+    "outputs/irpc-l5-20261025/preparation.html": "dce6700bffbffb9885f80c777ba0d85c61b5303778f6993dd3f9d70eee3d9fde",
+    "outputs/irpc-l5-20261025/active-baseline.json": "2f2d1a9d3e311f12099d2372d0c1a01eb5ff3918a39218c73b668dfbe51c66f8"
+  },
+  "compiled_markers": {
+    "Calcular e guardar retenções IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Exportar preparação IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Reutilizar contrapartes e documentos existentes": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-D_pyIjFg.js"
+    ]
+  },
+  "active_revision_readonly": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "branch": "main",
+    "built_at": "2026-10-25T16:24:27.707113+00:00",
+    "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+  },
+  "current_balance_followup": {
+    "receipt": "irpc-l5-grouped-qa-20261025.json",
+    "source2022_gap": "ResolvedbynewfullBR,p2731",
+    "currency_gap": "Resolvedthroughdeliveredmechanismforbaseandwithholdingproof",
+    "previous_proofs": "Preserved;originalscopeandhistorynotrevoked"
+  }
+}

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

@@ -0,0 +1,359 @@
+{
+  "status": "L6_first_scoped_adjustments_QA_not_installed",
+  "installed_baseline": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+  "branch": "codex/irpc-l6-adjustments-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-qa-20261025",
+  "scope": "Projection from financial plan for resident general-regime subject,explicit12monthJan-Dec2026 mapping,MZN. First documented full addbacks36(1)c:noncontractual fines/charges and compensatory interest already included in accounting expense.",
+  "implemented": [
+    "reuse reconciled finance bridge;cash flows and loan principal excluded",
+    "per-document-line and expense-source traceability;positive cents,duplicate and source capacity guards",
+    "unknown case limits its own addition;partial result remains indeterminate if any adjustment unresolved",
+    "versioned separate opportunity book;save/recovery/history/stale source guards;installed L5 payload preserved",
+    "UI,partial HTML export and private recovered dossier reporting"
+  ],
+  "not_implemented": [
+    "full taxable profit or taxable base/tax",
+    "automatic expense classification or actual accounting statement import",
+    "other addbacks/deductions,patrimonial variations,depreciation/tax amortisation,losses and collection",
+    "M20/M22 official field mapping/submission,annual withholding credits",
+    "automatic reuse of L5 simulated interest as actual expense",
+    "nonresidentEP/specialregimes/othercurrency/years/shorterhorizons"
+  ],
+  "example": {
+    "origin": "synthetic projection",
+    "accounting_profit_before_tax": "6480.00 MZN",
+    "included_noncontractual_fine": "100.00 MZN",
+    "included_compensatory_interest": "20.00 MZN",
+    "partial_additions": "120.00 MZN",
+    "partial_adjusted_result": "6600.00 MZN",
+    "taxable_profit": null,
+    "taxable_base": null,
+    "tax": null,
+    "missing_reference_example": "Fine unsupported -> addition20 only;partial adjusted total indeterminate;principal financial result retained"
+  },
+  "verification": {
+    "frontend_new_tests": 7,
+    "private_API": "1test/19assertions,DatabaseTransactions rollback,isolatedloopback55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "pass",
+    "QA_build": "pass exit0",
+    "UI": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "report": true,
+      "missingInformationPartial": true,
+      "independentAdditionPreserved": true,
+      "download": true,
+      "privateApi": "IrpcNormalDraftTest separate",
+      "errors": []
+    },
+    "dossier": "generated from actual privateAPI recovered payload;contains6600",
+    "accepted_suites": "not repeated;reused",
+    "protected_runtime_files": 32,
+    "old_originals": 30
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "659e8f198632097f08404857e7766621aa38d98622aaaaba8f6cf31a993fa2f0"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "a512052f4a170d7c40f55ab2bfe695281be839a1cacb92c6c5ec0da8f6b3c3d7"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256_LF": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256_LF": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256_LF": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256_LF": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256_LF": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    }
+  ],
+  "originals_preserved": [
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Comunicado-9-2026-ISPC.pdf",
+      "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-30-ISPC.pdf",
+      "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-B-Geral.pdf",
+      "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-MRFTA-19-39.pdf",
+      "sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html",
+      "sha256": "00e8a7e0d3a1db4ca3beb56d5361b2084a0f1684f3d40fc1c203702a2190e063"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-16-I-Serie-2008-04-16.pdf",
+      "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+      "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-89-I-Serie-2017-06-08.pdf",
+      "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5"
+    },
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+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 29.57s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 906",
+    "# pass 906",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "sequence": {
+    "taxable_profit": "6700MZN simulated",
+    "taxable_base": "4400MZN simulated",
+    "normal_colecta": "1408MZN simulated,32%,2026",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "work": "Outros ajustamentos ordinários: admissibilidade de custos e correcções aos proveitos",
+      "evidence": "`irpc-normal.ts`, `NormalAdjustment.rule` e `calculateNormal`: apenas multas não contratuais e juros compensatórios36(1)c; `other` fica fora do recorte. `irpc-normal-profit.ts` não aplica `incomeCorrections`/`expenseCorrections` conhecidos não zero.",
+      "example": "Encargo de terceiro de250MZN com qualificação36(1)b, ou despesa não documentada36(1)g, incluído no resultado; a correcção não tem regra executável neste livro. A eventual tributação autónoma é outra operação, emL7.",
+      "completion_criterion": "Corresponder a regra geral e condições de cada categoria incluída, calcular acréscimo/dedução/exclusão com sinal e origem, evitar dupla contagem e demonstrar reflexo no lucro, base e colecta. A tributação autónoma que possa coexistir pertence aL7."
+    },
+    {
+      "work": "Dedutibilidade dos juros financeiros ordinários",
+      "evidence": "`irpc-normal-profit.ts`, `closeNormalProfit`: qualquer remanescente não zero de `interest_expense` mantém pendência; só os compensatórios integralmente acrescidos estão cobertos.",
+      "example": "Juros de financiamento comercial de120MZN, distintos de juros compensatórios, com finalidade/custo documentados.",
+      "completion_criterion": "Qualificar a parcela ordinária, dedutibilidade e correcção aplicável, conservar os montantes reconhecidos/pagos separados e fechar o lucro sem a equiparar a infracção. Relações especiais/benefícios e regras especiais seguemL7; taxa de juros compensatóriosL5 só é dependência se esse cálculo for efectivamente usado."
+    },
+    {
+      "work": "Reintegrações/amortizações fiscais e diferença face à contabilidade",
+      "evidence": "`irpc-normal-profit.ts`: `depreciation` positivo bloqueia o fecho; não existe mapa fiscal de activos/quotas nesta família de módulos.",
+      "example": "Depreciação contabilística120MZN com quota fiscal do activo ainda por corresponder.",
+      "completion_criterion": "Reutilizar activo, base e datas; corresponder método/taxa/limites e afectação ordinários, calcular quota fiscal e diferença para o resultado; manter mapas por activo/exercício e histórico. Incentivos, majorações e regimes especiais de activos seguemL7."
+    },
+    {
+      "work": "Variações patrimoniais e periodização ordinárias de montante não zero",
+      "evidence": "`irpc-normal-profit.ts`, `profitTopics`/`closeNormalProfit`: `positivePatrimonial`, `negativePatrimonial` e `timing` conhecidos não zero conservam valor e impedem o fecho; ausência/zero suportados são o caminho demonstrado.",
+      "example": "Variação500MZN fora do resultado, ou diferença temporal300MZN entre reconhecimento contabilístico e exercício fiscal, com natureza concreta documentada.",
+      "completion_criterion": "Corresponder natureza/ano/regra ordinária e decidir inclusão, exclusão ou ajustamento com sinal; impedir reaplicação em dois exercícios; demonstrar cálculo→gravação→recuperação→relatório. Operações especiais/benefícios do tópico `special` não são saldo deL6."
+    },
+    {
+      "work": "Resultado fiscal negativo do próprio exercício",
+      "evidence": "`irpc-normal-base.ts`, `calculateNormalBase`: lucro negativo é conservado, mas a base fica indeterminada; o livro de perdas só admite exercícios anteriores ao de utilização.",
+      "example": "Resultado fiscal actual−500MZN conhecido; não é uma perda anterior dedutível a si própria.",
+      "completion_criterion": "Tratar a situação da base/colecta nesse exercício e preparar a perda fiscal própria com origem/ano para utilização futura, conforme regra aplicável, sem confundir ausência de lucro, falta de informação, crédito ou consumo do saldo oficial. Perdas anteriores ordinárias já demonstradas continuam aceites."
+    },
+    {
+      "work": "Extensões do âmbito normal previstas no L6 original",
+      "evidence": "`irpc-normal.ts` fixa12meses/ano civil2026/residente/MZN; `irpc-normal-base.ts` exige exercícios anuais ordinários; a entrada deL6 no plano original inclui exercício fiscal e residência/EP.",
+      "example": "Caso de estabelecimento estável sob regime geral, ou período fiscal normal diferente do calendário/horizonte do plano; plano noutra moeda ainda sem reconciliação fiscal anualMZN.",
+      "completion_criterion": "Delimitar os casos normais a admitir, imputação de resultados ao sujeito/EP, datas/períodos e reconciliaçãoMZN usando o câmbio já entregue; demonstrar o percurso dependente. Não reimplementar câmbio, exigir pesquisa de todos os anos históricos ou aplicar automaticamente32% fora do período correspondido. Benefícios/convenções/regimes específicos pertencem aos lotes próprios."
+    },
+    {
+      "work": "Representação fiscal da colecta com fracção de cêntimo",
+      "evidence": "`irpc-normal-assessment.ts` conserva o racional e assinala `centExact:false`; não aplica regra fiscal de arredondamento/transcrição.",
+      "example": "Base0,01MZN×32%=0,0032MZN exactos; o caso1408MZN não tem esta ambiguidade e continua válido.",
+      "completion_criterion": "Identificar e executar a convenção aplicável à colecta/representação do formulário, mantendo o exacto e a rastreabilidade do valor transcrito. Não importar por analogia arredondamento de prestações/pagamentosL8 nem criar uma regra por defeito."
+    },
+    {
+      "work": "Correspondência dos dados de L6 aos exemplares M/20/M/22",
+      "evidence": "A família `irpc-normal*` produz mapaHTML/dossier e exclui expressamente correspondência/transcrição oficial; o âmbito original deL6 inclui M/20/M/22 e diferenças de ediçãoPDF/XLSX.",
+      "example": "Resultado, correcções, perdas, base4400 e colecta1408 existem no mapa de trabalho; os respectivos campos/anexos aplicáveis dos exemplares não estão correspondidos no motor.",
+      "completion_criterion": "Cotejar os exemplares já inventariados e mapear apenas os dados deL6 aos campos/versões efectivamente aplicáveis, com prova de preenchimento/recuperação. Os campos de retenções,pagamentos,créditos e saldo final sãoL8. Submissão electrónica/aceitaçãoAT não são presumidas como parte desta correspondência."
+    }
+  ],
+  "remaining_scope_origin": "Existing L6 scope in traceability-and-manual.md table:normal costs/amortisations/losses/colecta/M20-M22,exercise and residence/EP;actual code at2f684e59. No new backlog or generic legal approval imposed.",
+  "excluded_from_L6_remainder": {
+    "L7": "Annual benefits/exemptions,reduced/cooperative rates,autonomous expense/capital-gain taxation,special operations,transferred losses and special-regime segregation",
+    "L8": "Annual retentions,PPC/PEC/otherpayments,credits/deductions tocolecta,doubletaxation,limits/carryforwards,reconciliation,final payable/recoverable balance/calendar",
+    "data_gaps": "Missing support,identity,amount,completeness or qualification under an already implemented rule is case data,not automatically new development",
+    "already_accepted": "Demonstrated6700->4400->1408 path,persistence/history/recovery/report,known/absent/missing handling,L3/ISPC/FX/L5 proofs"
+  },
+  "matrix_row": "AUD-SIM-INT02 existing matrix only",
+  "L6_status": "operational in demonstrated scope;partial only for the eight listed L6 work items,not for L7/L8",
+  "L6_complete": false,
+  "documentation_runtime_changed": false,
+  "new_legal_research": false,
+  "proof_files": {
+    "backup.txt": "26a42cfc6ac437c9bf7ffbd46f5f87b355b9e05e4fb82b10ee9b9f519dfe317c",
+    "compact-dependencies.txt": "80e9605f77b859630bd5d52c43908d72e76ee055e62892c3617b5e8c9cd82aaa",
+    "installed-protected.txt": "4c655d788b48214a1e6697bef459315756815eb6974e0c930c32a53334c8f7fc",
+    "installed-public-delta.json": "8d4d53ff066a5c48a505870973f26ca4d168e95376bb8085eed9b3cd6bdc0385",
+    "installed-public.txt": "4f6a74186b0d1371a7438a8e50bfbd0548b4039c3d8d04f850c8fbf0530bd9a7",
+    "integration.txt": "871bb24ee1fa0f45d096b85141124940500c6b84edfae01d8ff2bcf1d53bffd8",
+    "manifest-served.json": "db2d2ff2e4f69877f6112cf57886720e3b57635b8bc993478f1cb2083fe94d23",
+    "operational-delta.txt": "a24421b24ebc470bf0b0a12cc5345b41b229c1f5181320d2a7422f1bd044687c",
+    "preflight.txt": "2b68ed9a649a68ca1ba6c0c217a7e60287dc56d4af7e83c3dfe77e8a18a13f83",
+    "preparation.json": "d5c4124098015fef2a7f69bfc5d88f7789dc95cad38ef4430d24a34079f5b68f",
+    "progress.txt": "458df3545877efa51b97967221b8e3b2b737316970f3ccc63a01d5e07a6d8dda",
+    "remaining-section.md": "32ce79517daa0c9d33963f71c15e068eb5be548d7eddbf9874bab594b5592461",
+    "restore.txt": "524b246a6c0f62692c7a774347560962c4021bcf46e0368d9a075c44843b362a",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "c20d733a19ff8d25afdf4a52e67193b1d0d255847d8aeef2c78c80a4dcf29476",
+    "status1.txt": "0d2be4308f1b2a4eda966d5bf4c10d719bf13cb87ba69b724bf90f765543fee4",
+    "status2.txt": "248a3a7e6921d2021971e43cc15df8bc0f76a5834a7ef6c46c839304e1a21349",
+    "status3.txt": "248a3a7e6921d2021971e43cc15df8bc0f76a5834a7ef6c46c839304e1a21349",
+    "status4.txt": "df65a125eb3ea41c86c9b0f2fd78ea77775aa240846eac75faeacbf459b55382"
+  }
+}

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

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

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

@@ -0,0 +1,869 @@
+{
+  "status": "compatible_cost_limits_provisions_timing_QA_prepared_not_installed",
+  "installed_baseline": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+  "branch": "codex/irpc-l6-costs-provisions-timing-qa-20261026",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-costs-qa-20261026",
+  "version": "IRPC-normal-adjustments/6",
+  "scope": "AnnualMZN periods ending2026,ordinary documented cost/provision categories and prior-year/work timing;normal profit/base/colecta only;L7/L8 remain own scopes.",
+  "demonstrated_sequence": {
+    "accounting_profit": "6240MZN unchanged",
+    "previous_addbacks": "220MZN",
+    "previous_schedule_effect": "520MZN",
+    "new_cost_provision_prior_timing_adjustments": "350MZN",
+    "new_work_adjustment": "-600MZN",
+    "taxable_profit": "6730MZN",
+    "previous_loss_deduction": "2300MZN explicit,unchanged",
+    "taxable_base": "4430MZN",
+    "rate": "32%",
+    "colecta": "1417.60MZN",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "cases_recovered_by_private_API": {
+    "calculated": {
+      "profit": {
+        "numerator": "6730",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4430",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7088",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-250",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "missing": {
+      "profit": null,
+      "base": null,
+      "colecta": null,
+      "cost_effect": {
+        "numerator": "-400",
+        "denominator": "1"
+      },
+      "pending": [
+        "QA-credit: Provisão fiscal anterior dos créditos em falta; não presumir zero."
+      ],
+      "payable": null,
+      "recoverable": null
+    },
+    "additional": {
+      "profit": {
+        "numerator": "7050",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4750",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "1520",
+        "denominator": "1"
+      },
+      "cost_effect": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "limits": {
+      "profit": {
+        "numerator": "7210",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4910",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7856",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "230",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "closing": {
+      "profit": {
+        "numerator": "6530",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4230",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "6768",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-450",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    }
+  },
+  "categories_demonstrated": {
+    "allowance": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)e",
+      "reason": "50% só da parcela não facturada a clientes nem tributada emIRPS; parcelas mutuamente exclusivas."
+    },
+    "representation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)f/36(3)",
+      "reason": "20% aceite;80% acrescido. Eventual tributação autónoma não calculada, âmbitoL7."
+    },
+    "advertising": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "120",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)n,Lei20/2009",
+      "reason": "Limite único anual1% das vendas normais; repartição aritmética proporcional entre parcelas para a simulação, sem ordem fiscal obrigatória."
+    },
+    "credit": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "150",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)a/29",
+      "reason": "29:1,5% anual,6% acumulado sobre créditos da actividade normal existentes no fim; saldo fiscal anterior conhecido. Repartição proporcional do limite único, sem consumir saldo oficial."
+    },
+    "stock": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "60",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)b",
+      "reason": "28b:limite das perdas efectivamente observadas, incluindo saldo anterior."
+    },
+    "litigation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "90",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)c",
+      "reason": "28c:obrigações de processo judicial em curso que seriam custos dedutíveis, com saldo anterior reconciliado."
+    },
+    "fuel": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)i/36(4)",
+      "reason": "36i: parcela ligada a activo próprio/locado e consumo normal comprovados."
+    },
+    "prior_cost": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
+    },
+    "work": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "1000",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-600",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "400",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC19(1–6)",
+      "reason": "19:grau=incorrido/custo total;valores fiscais do exercício obtidos dos acumulados menos o já reconhecido. Proveito fiscal corrente:400.00 MZN;custo fiscal corrente:200.00 MZN;sem imposto/pagamento ou perda estimada presumidos."
+    },
+    "vehicle": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(4)",
+      "reason": "50% dos outros encargos de passageiros, excepto serviço público de transportes/locação na actividade normal; não inclui quotas, aluguer sem condutor ou combustível já discriminados."
+    },
+    "rental": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "20",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)h/36(4)",
+      "reason": "36h: reutiliza parcela de quota não aceite documentada; o portal não apura automaticamente essa quota de viatura."
+    },
+    "estimated_work_loss": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)m,Lei20/2009",
+      "reason": "36m:perda meramente estimada em obra em curso não dedutível; custo efectivo não confundido com estimativa."
+    },
+    "provision_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC28(2)",
+      "reason": "28(2):proveito da provisão antes deduzida; só acresce quando ainda não incluído no resultado."
+    },
+    "taxed_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC17/28;sem dupla tributação da parcela comprovada",
+      "reason": "Parcela antes tributada comprovada; exclui a reversão contabilística sem duplicar dedução."
+    },
+    "prior_income": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
+    }
+  },
+  "verification": {
+    "new_frontend_tests": 22,
+    "private_API_tests": 1,
+    "private_API_assertions": 83,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by existing guarded procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;fieldediting;missingconditions;reviewed topic reconciliation;sharedcaps;local roundtrip;download;mandatory work method",
+    "dossier": "generated from5 API recovered cases",
+    "accepted_functional_suites": "reused,not manually repeated"
+  },
+  "preservation": {
+    "installed5_fixture_sha256": "109426b86ae7c14463699b1d197064617f124ecec0c55085d9e81aeddc505a5a",
+    "matches_accepted5_fixture": true,
+    "versions1_to5_current_keys": "unchanged without optional costs input",
+    "history": "old record preserved unchanged on new calculation;no rewriting prior returns",
+    "other_books": "preserved in snapshot roundtrip",
+    "source_plan": "reused,no re-entry of financial result/base/colecta",
+    "schema_API_config_permissions_dependencies_changed": false,
+    "active_data_changed": false,
+    "official_fiscal_balances_consumed": false,
+    "fractional_precision_delta": "Exact numerator comparison for current loss and loss-deduction cap;negative subcent result cannot be truncated to zero"
+  },
+  "runtime_delta_joint_from_a2de7259": [
+    {
+      "path": "resources/js/components/simulation-irpc-costs.tsx",
+      "sha256_LF": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
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+    {
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+    },
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+      "sha256_LF": "fef34966db603633eb03c9830ad3c09e7cd0ffaed49720dbab60f9dc0fd8a8fb"
+    },
+    {
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+      "sha256_LF": "29aeb16bf8fe60bb322b5449fb3efd84b5108b06112b91be5fc76d8e897d8860"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "26810caea4e7d177b385e36452147d84602a7b23cb5f8f23a88488d1bfaf619f"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "98adf3e1c84938d27535f65afa24edc0650bfb12a1f9b32352b0d4d71c2c2035"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "eebd6d9e4100920a5ebf91b800537ffe301fd6a994b86a3b080d673f4a9c9a42"
+    },
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+    },
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+      "sha256_LF": "b0045fd2c072998ebb290c2a8332c26d05a1f5f746b3beb1805508147497cac8"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
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+    {
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+    },
+    {
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+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
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+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
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+    },
+    {
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+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
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+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
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+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
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+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
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+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
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+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
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+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
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+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
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+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
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+    },
+    {
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+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
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+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
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+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256_LF": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
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+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.08s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 973",
+    "# pass 973",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "frontend_tests": 13,
+    "API_tests": 1,
+    "API_assertions": 58,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by guarded existing procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;dates/FX edit+confirmation;originals/assumptions;save/recovery/export;missingdata",
+    "accepted_proofs": "reused"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "short_period": "3130→3130→colecta1001.60MZN",
+    "USD_simulation64": "200320→200320→colecta64102.40MZN;synthetic QA assumption,not real bulletin or fiscal annual confirmation",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": "Representation/fiscal precision and remaining M20/M22 fields nextQA;partial dates/loss period sequence/short annualcaps/remaining depreciation and costs/annualFX and foreignbalances;conditions preserved in same matrix.",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "proof_files": {
+    "backup.txt": "b1b580ee73bdf6f2a2d3daaecf1b983e2084fea0a5e69e7fa3486d938cf7a87f",
+    "compact-dependencies.txt": "18375c30afc5fac24e8111779d455808fa363e02c5e38c8a92af6268dcbae7b4",
+    "installed-protected.txt": "39cd2444e61f5aca2ce41f2eba245defa246aacb908e066d43019e44c2e07e4e",
+    "installed-public-delta.json": "f35d40c06ff3a428c37e88b63dfa09ab745376c4c15747176382e9b364f80d5b",
+    "installed-public.txt": "7cd1a559a1c7d327a2d71846abdbe33cda63fdb99c0fdcf1584a75a5ff7c138a",
+    "integration.txt": "2526b168e5c6ef2515a9351dcdd56f1bbe9a119c073522376715cc815f7e673b",
+    "manifest-served.json": "f6121cade74d12c6de25630b23a1bd73f244a089c2649bf2c3aa76c68491431c",
+    "operational-delta.txt": "cadac629ef03871c14e3dd7186ce95379c526927bfefcae4466d6cb88897c1a4",
+    "preflight.txt": "dbdc76e4c45a45c127ce733def4260601074cee2bcf4cd6182dae06b3e7652a8",
+    "preparation.json": "dd755c3cad122e3730f57f8a94ee82dda74bfe49925cea95a518199437706e1a",
+    "progress.txt": "8ea7368149372f43ee10075198a3cc840394f866158a242353bdd7a3fd8e27a2",
+    "restore.txt": "5a7358ce267845262582c50261f85ab5d035bc16dc9573dd0554083f4457b324",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "3b882f9da83f52e66876e3a2456d50e0454d44668e168e9967c290411af9b0e1"
+  }
+}

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

@@ -0,0 +1,869 @@
+{
+  "status": "short_period_and_foreign_currency_plan_QA_prepared_not_installed",
+  "installed_baseline": "e9fe102259c183a9d9bf7e39f246a8c3860839c6",
+  "branch": "codex/irpc-l6-periods-fx-qa-20261026",
+  "version": "IRPC-normal-adjustments/8",
+  "cases_recovered": {
+    "short": {
+      "accountingProfit": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "taxableBase": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": []
+      },
+      "pending": []
+    },
+    "fx": {
+      "accountingProfit": {
+        "numerator": "199680",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "200320",
+        "denominator": "1"
+      },
+      "taxableBase": {
+        "numerator": "200320",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "320512",
+        "denominator": "5"
+      },
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": [
+          {
+            "period": 7,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 8,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 9,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 10,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 11,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 12,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.920Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          }
+        ]
+      },
+      "pending": []
+    },
+    "missing": {
+      "accountingProfit": null,
+      "taxableProfit": null,
+      "taxableBase": null,
+      "colecta": null,
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "QA pressuposto de simulação64MZN/USD aplicado aos meses seleccionados;sem regra fiscal anual confirmada",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": [
+          {
+            "period": 7,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 8,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 9,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 10,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          },
+          {
+            "period": 11,
+            "currency": "USD",
+            "fxSelection": {
+              "nature": "commercial",
+              "submissionDate": "2026-10-26",
+              "bulletinDate": "2026-10-26",
+              "bulletinRef": "QA pressuposto sintético64; não boletim real",
+              "source": "https://www.bancomoc.mz/",
+              "sourceCurrency": "USD",
+              "direction": "mzn_per_unit",
+              "bulletinPerspective": "",
+              "relation": "",
+              "buy": "",
+              "sell": "",
+              "mean": "64",
+              "mode": "general",
+              "exceptionRef": "",
+              "exceptionScope": "",
+              "exceptionDate": "",
+              "exceptionRate": "",
+              "applied": {
+                "column": "mean",
+                "rate": "64",
+                "date": "2026-10-26",
+                "source": "QA pressuposto sintético64; não boletim real;https://www.bancomoc.mz/;perspectiva:média de referênciaBM;natureza:commercial;relação:não aplicável à média;Orientação operacional expressa da Tempo,25/10/2026:compra de moeda→taxa de compra;venda→taxa de venda;operações comerciais→taxa média de referência do Banco de Moçambique na data de submissão indicada. Interpretar compra/venda pela perspectiva do boletim. Excepções fiscais específicas conservam disposição,data,taxa e âmbito;sem recálculo automático dos históricos.",
+                "selectedAt": "2026-10-26T07:51:24.924Z",
+                "selectionKey": "{\"nature\":\"commercial\",\"submissionDate\":\"2026-10-26\",\"bulletinDate\":\"2026-10-26\",\"bulletinRef\":\"QA pressuposto sintético64; não boletim real\",\"source\":\"https://www.bancomoc.mz/\",\"sourceCurrency\":\"USD\",\"direction\":\"mzn_per_unit\",\"bulletinPerspective\":\"\",\"relation\":\"\",\"buy\":\"\",\"sell\":\"\",\"mean\":\"64\",\"mode\":\"general\",\"exceptionRef\":\"\",\"exceptionScope\":\"\",\"exceptionDate\":\"\",\"exceptionRate\":\"\"}"
+              }
+            }
+          }
+        ]
+      },
+      "pending": [
+        "revenue/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "cost_of_sales/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "operating_expenses/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "personnel/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "depreciation/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito.",
+        "interest_expense/mês12: Error: Selecção cambial deste mês/moeda em falta;sem usar taxa de outro mês por defeito."
+      ]
+    },
+    "loss": {
+      "accountingProfit": {
+        "numerator": "3120",
+        "denominator": "1"
+      },
+      "taxableProfit": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "taxableBase": null,
+      "colecta": null,
+      "period": {
+        "version": 1,
+        "kind": "start",
+        "from": "2026-07-01",
+        "to": "2026-12-31",
+        "planStart": "2026-01-01",
+        "reference": "QA início documentado1Julho;correspondência completa dos meses7–12 ao período do sujeito",
+        "conversionReference": "",
+        "mznMapsReference": "QA activo/quotas/juros e demais mapas reconciliados explicitamente emMZN no período",
+        "months": []
+      },
+      "pending": []
+    }
+  },
+  "verification": {
+    "frontend_tests": 13,
+    "API_tests": 1,
+    "API_assertions": 58,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by guarded existing procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;dates/FX edit+confirmation;originals/assumptions;save/recovery/export;missingdata",
+    "accepted_proofs": "reused"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "557714bb3af75080e443ae67b11a66d9feb49d9a4b269065769b128a6d712837"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-period-fx.tsx",
+      "sha256_LF": "4b5f718b5ef415ecf5f96dabb0e3806254558c20905de6478e10dacf67569c49"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "3768c316d5887d337eb3647671863c9464f961d1df4703403e7d57e5641273ed"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "a9b3ced852e37e3e087ce5dab1add4ec0737145ce19f61857a54d5d3d24a6f8c"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "22019d678f6eb16fead2207dc3d3fa9fd63413c6254633c1ffd4f1c0320344ac"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-costs.ts",
+      "sha256_LF": "471457692a2a2f70a1bd1c7abb38d3ce42f07b62a63e5a4ab985ad1bbd068b46"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-depreciation.ts",
+      "sha256_LF": "1dad3053157aeac44f6d3bd58885cfc47a73c19d2808284c16931679dfe4291b"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-period-fx.ts",
+      "sha256_LF": "a2e7b066623eae17f0d8185d065d0adf5d3a485f780f8b09118a664dc4ba0531"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "e4de2fe0421e489bf555885b9cbb459c00ee77803ea9b6e5af45179bd6bb4f21"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-depreciation.tsx",
+      "sha256_LF": "1f9918bfb435bb5b7c0ddd2fafd7bace2a02514c6ece04b93f15975e494a5f53"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "909e129a0245e6bf098317485b886a2d19e02c64bbfd9c6f718e98ec6b935b8d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256_LF": "edfb6fd338411fa8f87a6bdf9a9d4fd5c6dc2fad9d2eb3d32f2640e2951cbbe9"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-costs.tsx",
+      "sha256_LF": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256_LF": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
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+    "OK (59 tests, 317 assertions)",
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+    "# pass 920",
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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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+      "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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+  "L5_ten_questions": "unchanged;only dependent cases blocked;no new research",
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+    "status2.txt": "52f274c01858b8570237f434ff86727720cfc7db0baf3a7d0c792abc19f853bd",
+    "status3.txt": "0c71c139c20da160dd49929a237e38887481a6ce6c24ea921df78023566cc85e",
+    "status4.txt": "0c71c139c20da160dd49929a237e38887481a6ce6c24ea921df78023566cc85e",
+    "status5.txt": "7af3227a73d3d8eac0a8a5f116c48ca91c90d986f21ec96ecd192c7430667f9f"
+  }
+}

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

@@ -0,0 +1,385 @@
+{
+  "status": "scoped_taxable_base_losses_deductions_QA_not_installed",
+  "installed_baseline": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+  "branch": "codex/irpc-l6-taxable-base-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-base-qa-20261025",
+  "scope": "2026 resident general regime,declarative method,ordinary annual own fiscal losses,same taxpayer,complete corrected balances. Explicit proposed utilisation within balance/profit;no FIFO or percentage cap assumed. No positive-benefit rule,transferred losses,special/short periods or negative current-result base implemented.",
+  "implemented": [
+    "Reuse calculated taxable profit,no re-entry of6700;optional reuse of existing same-opportunity MRFTA NUIT preserves deliberate edits",
+    "Loss ledger by origin year,NUIT,assessed/corrected fiscal amount,previous use and explicit proposed current use;source/reference and ordinary-period/general-activity/balance facts",
+    "Five subsequent ordinary fiscal years41(1),activity/object restriction41(7),specific indirect/partial-exempt/transparency/correction/short-period dependencies identified",
+    "Expired or changed-object exclusions visible;positive request against excluded loss is not silently ignored",
+    "Cap by available balance and total profit;no implicit allocation order;negative base prevented through explicit reconciliation",
+    "Known benefits zero,declared absence and missing information kept separate;positive benefit amount recorded but no arbitrary subtraction15(4)",
+    "No official loss balance consumption on calculation/save/repeat;source uses unchanged",
+    "Optional calculationversion3 preserves currentversion2 and histories1/2;changed input makes onlynewresult stale",
+    "PrivateAPI create/update/recovery,UI and HTML/dossier from recovered known/missing payloads"
+  ],
+  "examples": {
+    "profit": "6700 MZN simulated taxable profit,not tax",
+    "loss2021": "assessed1000-prior200=available800;proposed800,lastordinaryyear2026,remaining0",
+    "loss2024": "assessed3000-prior500=available2500;proposed1500,lastordinaryyear2029,remaining1000",
+    "base": "6700-2300=4400 MZN simulated taxable base;tax payable indeterminate",
+    "supported_absence": "Losses and benefits absent with support -> base6700,not assumed before evidence",
+    "missing_benefit": "profit6700 and proposed eligible losses2300 retained;base/deductions indeterminate",
+    "known_positive_benefit": "known200 preserved,not subtracted without implemented rule",
+    "expired2020": "lastordinaryyear2025;explicitzero request -> no deduction2026",
+    "negative_current_profit": "kept signed;base indeterminate,no automatic zero or current-loss carryforward"
+  },
+  "verification": {
+    "frontend_new_tests": 10,
+    "private_API": "1test/42assertions,create/update If-Match/recovery,DatabaseTransactions rollback,isolated127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "passed",
+    "Wayfinder": "existing guarded routes/actions procedure",
+    "QA_build": "passed exit0",
+    "UI": {
+      "profitReused": true,
+      "baseCalculated": true,
+      "taxPayableIndeterminate": true,
+      "localSaveRecovery": true,
+      "explicitLossAllocation": true,
+      "sourceBalancesNotConsumed": true,
+      "overuseRejected": true,
+      "download": true,
+      "missingBenefitIndeterminate": true,
+      "positiveBenefitPreservedNotSubtracted": true,
+      "privateApi": "IrpcNormalBaseDraftTest separate",
+      "errors": []
+    },
+    "dossier": "known and missing outputs from actual API recovery",
+    "accepted_proofs": "reused,no manual accepted suite repeats;version2 snapshot only read/roundtripped",
+    "legacy_fixture_sha256": "105857393035cb5e7c569dc9e6c7b91f51c335b9799fc148b1bfee57057f3138",
+    "protected_runtime": 37,
+    "originals": 31
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+      "sha256_LF": "ab7f7389bac23abd990d0d3a8d4c52b81f7b11066586d74b4254c6cc2c15392f"
+    },
+    {
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+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
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+      "sha256_LF": "df3ac3ba0bd60a9687cc64bfa2d5766cc975d044b51901d96a815cc426255b5c"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "0f9fe320814db4a5329688cedaf9a2e1388812c80bb49ade21601392abce1a28"
+    }
+  ],
+  "protected_runtime": [
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+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
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+    },
+    {
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+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
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+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
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+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
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+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
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+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
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+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
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+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
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+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
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+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
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+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
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+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256_LF": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256_LF": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
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+    },
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+    },
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+    "Official consumption of loss ledger or complete fiscal regime",
+    "Positive benefits automatically deductible from typed amount/reference",
+    "Full L6 completion or resolution of L5 ten questions"
+  ],
+  "active_changes": false,
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+  "L5_questions": "Only actually dependent cases limited;existing ten questions unchanged"
+}

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

@@ -0,0 +1,384 @@
+{
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+  "installed_baseline": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+  "previous_QA": "664c88c8f7381548a2f1d8ecacdf10715e8408f5",
+  "branch": "codex/irpc-l6-taxable-profit-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-profit-qa-20261025",
+  "scope": "Annual Jan-Dec2026,MZN,resident general regime,complete subject-year projection. Ordinary recognised revenues and indispensable documented ordinary costs,with no other exclusions/limits declared. Fines and compensatory interest36(1)c added back from existing entries. Positive depreciation and remaining financial interest require their own treatment and remain pending.",
+  "implemented": [
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+    "Each financial line classified with support and known amount;declared absence cannot override nonzero source",
+    "Three persistent evidence states:known amount including zero,declared supported absence,missing information",
+    "Six existing-effect topics:positive/negative non-accounting patrimonial variations,other income/expense corrections,timing,special operations;known nonzero amount preserved but blocks this limited path until implemented",
+    "Taxable profit=financial profit before tax+supported addbacks only when subject-year complete and remaining effects expressly absent/known zero",
+    "No-adjustment and negative-result cases supported without presumed zero or loss carryforward",
+    "Version2 optional closure;legacyversion1 result remains current without recalculation,newinput changes invalidate only new result;history retained",
+    "Private API create/update/recovery,UI,HTML and dossier from recovered payload include all evidence states"
+  ],
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+    "known_zero": "Income corrections known0 stored separately from absent patrimonial variations",
+    "missing_case": "Missing negative-patrimonial evidence -> taxable profit indeterminate;6480 financial profit and220 additions retained",
+    "unsupported_case": "Known positive variation500 or positive depreciation or financial interest remaining -> amount visible,profit indeterminate",
+    "no_adjustments": "Financial profit6600 with full review/no additions -> simulated profit6600",
+    "negative_result": "Financial result-5280 with full review retained signed;no carryforward or tax credit inferred"
+  },
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+    "Any conclusion to L5 J1-J5/C1-C5"
+  ],
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+    "typescript": "passed",
+    "Wayfinder": "routes/actions generated using existing guarded procedure",
+    "QA_build": "passed exit0",
+    "UI": {
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+      "localSaveRecovery": true,
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+      "download": true,
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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"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
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+    "fraction": "M20 amount300.50=601/2 kept exact;no fiscal rounding presumed",
+    "own_booktax": "net2800 known with booktax320;ownM22code pending,not213 ofothers",
+    "FX_assumptions": "preserved and explicit;no fiscal annual conversion confirmation",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "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."
+      }
+    ],
+    "sources_reused": [
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-costs-provisions-timing-qa-20261026.json",
+        "sha256": "b12df09899cbbf53fdb066f24dbe4852400b2d4bff01627e16e64c56f9860780"
+      },
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-depreciation-qa-20261026.json",
+        "sha256": "167267f23a59cebfa874e46bf0238675fd7f92b4ee4e4c12cd0fda6ff3a99df5"
+      },
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-periods-fx-qa-20261026.json",
+        "sha256": "a893c0608977a4b2b2a40379b2d54534f3ae96b082c0c64e43b4e2392b9152d9"
+      },
+      {
+        "path": "docs/investmoz/simulations/irpc-l6-values-forms-qa-20261026.json",
+        "sha256": "2fcf80b2493ab8472f247091ba59a9e6f84d00bab210ab667cefcba241c29a0d"
+      }
+    ],
+    "existing_matrix_row": "AUD-SIM-INT02",
+    "new_research": false,
+    "new_functional_tests": false,
+    "L6_integrally_complete": false,
+    "operational_closure_decision_recorded": false,
+    "L7_L8_own_scopes": true
+  },
+  "L6_complete": false,
+  "operational_closure_decision_recorded": false,
+  "L7_L8_own_scopes": true,
+  "proof_files": {
+    "backup.txt": "cf1f754f54ef98184562357b55acd12b479beea5e92b2212c75d1d03560b2274",
+    "balance-section.md": "26907b1ecd068819e8fb6fd9635b103750c7459d614dce28d653d6a96018fcbb",
+    "balance.json": "ea400110264925daa84380c370c4b5129de4ef7923b3d1af5433a7a7879d8e00",
+    "installed-protected.txt": "e5d8530e3a6be9ed5f88a326d45b0748eca4faa1b5c64f39591930be329e41ec",
+    "installed-public-delta.json": "90d2a9a7d9fffb076e2773b4174fc20ce9c577d73c8154140e2b504e683638cf",
+    "installed-public.txt": "074fc7a1bc4055cd357764670c17a29f678bd1d3351da918813555d53b50a5e5",
+    "integration.txt": "828ca004ab574a3a687b7dc3a3176b0b4da81797af770a5e81694f5f7cee543f",
+    "manifest-served.json": "e145286fdcb31ffe687568637861f7a630f9b943586d765f8d2e09957780ba14",
+    "operational-delta.txt": "15c876ffa750c6b26d7cef368d78df21c101bf82dbb08e1dc7beb533bac2022c",
+    "preflight.txt": "8e90d1a978640df1dd161c54ab80c0e2b4c8046d3bd484bcc866ca40046081a5",
+    "preparation.json": "7df19578178f3ad55deb2c6fe8a48cb44233e64859be2e47b51b6f8e56da55e4",
+    "progress.txt": "dcc4abfd0fded4529ecf58b4a24392d3e3ae5071cad1474421ff3768da8e786d",
+    "restore.txt": "48c8f2a3b060ce86164273f072978eeffb57d01aa365e4c71a34cab2c1925b44",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "7dedabc439b43d2938fa524a275a48b350cb948d6e4bfb1d551eac66d877fff1"
+  }
+}

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

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

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

@@ -0,0 +1,614 @@
+{
+  "status": "combinations_QA_ready_not_installed",
+  "date": "2026-10-26",
+  "branch": "codex/irpc-l7-combinations-qa-20261026",
+  "installed_baseline": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+  "documentation_baseline": "f33d99b4",
+  "version": "IRPC-normal-adjustments/14",
+  "optional_input": "special.combinations version1;document presence/absence of specific/other benefits and express exception;reuse existing qualification/period/assets",
+  "scope": "CIRPC12 qualified pure cooperative + genericCBF16;separate expense61(4);CBF4/13 incompatibility of specific+generic without express exception;unmapped exception/other benefit remain indeterminate",
+  "calculation_order": [
+    "CBF16 net difference once",
+    "existing taxablebase deductions/losses",
+    "16percent on fullyeligible cooperativebase",
+    "35percent autonomous expenses separately",
+    "L8 final remains unknown"
+  ],
+  "positive_unmapped_L6_benefit_not_reapplied": true,
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "bc72c0c045fa7d7fc2a6b98ca95205479aa448f0c2a9819b930e72f7c93f6ade",
+    "resources/js/lib/irpc-normal.ts": "4741c2bdecb8570fe786e51f777c633da34dcb0052bb000f9b63ebfde48b1f4a",
+    "resources/js/components/simulation-irpc-special.tsx": "bb567f06cf2c844419341fa298751752ef94a2f493972d28f68b5f2245b95e00",
+    "resources/js/lib/irpc-special-combinations.ts": "b638fdf96e33a27c1c73492fb5690c7b170ecbe97dd4ad9881465b2c4eaa6a22"
+  },
+  "L6_depreciation_period_fx_engines_unchanged": true,
+  "cases_recovered": {
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+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_base": {
+        "numerator": "3130",
+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5008",
+        "denominator": "5"
+      },
+      "status": "compatible",
+      "order": [
+        "Diferença adicionalCBF16 aplicada uma vez ao lucroL6",
+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
+        {
+          "assetId": "server",
+          "document": "QA-activo-servidor",
+          "line": "1",
+          "normalDeduction": {
+            "numerator": "50",
+            "denominator": "1"
+          },
+          "acceleratedDeduction": {
+            "numerator": "75",
+            "denominator": "1"
+          },
+          "priorRecoveredIncluded": {
+            "numerator": "15",
+            "denominator": "1"
+          },
+          "additionalDeduction": {
+            "numerator": "25",
+            "denominator": "1"
+          },
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+            "denominator": "1"
+          }
+        }
+      ],
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+        "denominator": "1"
+      },
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+        "denominator": "1"
+      },
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+        "denominator": "5"
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+        "denominator": "1"
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+        "denominator": "5"
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+        "recoverable": null
+      }
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+        "denominator": "1"
+      },
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+        "denominator": "1"
+      },
+      "L6_colecta": {
+        "numerator": "5168",
+        "denominator": "5"
+      },
+      "status": "compatible",
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+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
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+          "document": "QA-activo-servidor",
+          "line": "1",
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+            "denominator": "1"
+          },
+          "acceleratedDeduction": {
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+            "denominator": "1"
+          },
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+          },
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+            "denominator": "1"
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+            "denominator": "1"
+          }
+        }
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+        "denominator": "1"
+      },
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+        "denominator": "1"
+      },
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+        "denominator": "5"
+      },
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+        "denominator": "5"
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+        "recoverable": null
+      }
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+        "denominator": "1"
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+        "denominator": "5"
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+      "status": "incompatible",
+      "order": [
+        "Diferença adicionalCBF16 aplicada uma vez ao lucroL6",
+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
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+          "assetId": "server",
+          "document": "QA-activo-servidor",
+          "line": "1",
+          "normalDeduction": {
+            "numerator": "50",
+            "denominator": "1"
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+          "priorRecoveredIncluded": null,
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+          "remainingFiscal": null
+        }
+      ],
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+      "autonomous_tax": {
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+      },
+      "combined_colecta": null,
+      "pending": [
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+      ],
+      "L8_final": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
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+        "denominator": "1"
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+        "denominator": "5"
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+      "order": [
+        "Diferença adicionalCBF16 aplicada uma vez ao lucroL6",
+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
+        {
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+          "document": "QA-activo-servidor",
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+            "numerator": "50",
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+          "remainingFiscal": null
+        }
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+      ],
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+        "payable": null,
+        "recoverable": null
+      }
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+        "denominator": "1"
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+        "denominator": "5"
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+      "status": "indeterminate",
+      "order": [
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+        "Matéria colectável recalculada com as mesmas deduções/perdasL6",
+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
+      "asset_claims": [
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+          "document": "QA-activo-servidor",
+          "line": "1",
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+            "numerator": "50",
+            "denominator": "1"
+          },
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+          "additionalDeduction": null,
+          "remainingFiscal": null
+        }
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+      },
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+      "pending": [
+        "Excepção expressa invocada:ligar artigo,âmbito,período e limites à combinação antes de calcular;esta excepção ainda não está correspondida."
+      ],
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+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
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+        "denominator": "1"
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+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
+      ],
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+        "denominator": "1"
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+        "Cooperativa12:50% da taxa geral32%=16% apenas na base integralmente elegível",
+        "Imposto autónomo61(4) separado a35%,sem redução cooperativa",
+        "Saldo final a pagar/recuperar permaneceL8"
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+        "denominator": "1"
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+        "denominator": "5"
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+        "payable": null,
+        "recoverable": null
+      }
+    }
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+    "API_tests": 1,
+    "API_assertions": 133,
+    "QA_database": "simulator_fiscal_delta_20261021_test",
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+    "UI": {
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+      "CBF16Additional25ThenCooperative16": true,
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+      "autonomous35NotHalved": true,
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+      "accepted13InputPreserved": true,
+      "L8FinalUnknown": true,
+      "errors": []
+    },
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+    "accepted_suites_not_rerun": true,
+    "typescript_build_after_main": true
+  },
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+    "unchanged": 2819,
+    "modified": [
+      "resources/js/components/simulation-irpc-special.tsx",
+      "resources/js/lib/irpc-normal.ts",
+      "resources/js/lib/irpc-special.ts"
+    ],
+    "new_runtime_module": "resources/js/lib/irpc-special-combinations.ts",
+    "originals": {
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+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+      "release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5aaf1a56f9d928331364fcc8b0d1528e51dba327-c1543f3e",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd",
+      "release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5aaf1a56f9d928331364fcc8b0d1528e51dba327-c1543f3e",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "e07f89da3d59d06aa1b8c50c22a478b7b167bfdd"
+      ],
+      "finished_at": "2026-10-26T11:02:35.885260+00:00"
+    },
+    "log_file": "1793012270105316629.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 33.69s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1007",
+      "# pass 1007",
+      "# fail 0"
+    ],
+    "log_bytes": 287128
+  },
+  "concurrent_main_reconciliation": {
+    "QA_candidate": "ab2ff2fdbcbe6fb94f03e4bc4cc7ccbd647d94fc",
+    "concurrent_main": "a2122dc34cc9d3e8b64938c3d6b31cc36f336154",
+    "installed_baseline": "5aaf1a56f9d928331364fcc8b0d1528e51dba327",
+    "runtime_QA_files_exact": [
+      "resources/js/lib/irpc-special.ts",
+      "resources/js/components/simulation-irpc-special.tsx",
+      "resources/js/lib/irpc-normal.ts",
+      "resources/js/lib/irpc-normal-depreciation.ts",
+      "resources/js/components/simulation-irpc-normal.tsx",
+      "resources/js/lib/project-dossier-report.ts"
+    ],
+    "concurrent_files_preserved": {
+      "resources/js/components/portal-hero.tsx": "0ebe2c3e2ae2615d966d050864699a90dac2fef36ebfc174aa1059b83db9a514",
+      "resources/js/components/tempo-brand.tsx": "27c01d317ec59c9a4ddb2a184c0a8a9427fcf92d34a916060287d07226364d02",
+      "resources/js/layouts/portal-navigation.tsx": "f1f66b645035f56c9bcc7fbc8c2983e84eb29ae3ecb99461e3963a7deefbaaa6",
+      "resources/js/lib/portal-navigation.ts": "12aad264eeb5cebe7c9bf467391c611f58d1b84cc9d5fd30db983ba640e25951",
+      "resources/js/pages/PortalInvestidor.tsx": "d418f960f82ae0d054acfe094047bc80a16f7b418506f054e6d7da07edf6ef00",
+      "resources/js/pages/investment/shared.tsx": "00098334435de3bb5c7b13608c0e53c63a4bdee7d9cdf07f24b3aec54441f05e",
+      "resources/js/pages/portal/why-invest.tsx": "3917efa7b0d33fe8fe6e4562c3b9e2f53200b9e07807cd29bade328f8e5ae7e2",
+      "tests/frontend/portal-navigation.test.mjs": "518c7e1de6fb1b385caffe39914e2905bf8f561d938f0527561156602a0e3098"
+    },
+    "CSV_concurrent_V2_01_preserved": true,
+    "removed_manual_history_lines_restored": 586,
+    "resolution": "main changed only by removing586tail lines from the manual;candidate manual retained in full;CSV auto-merge preserved V2-01 and changed only fiscal rowAUD-SIM-INT02",
+    "new_functional_round": false,
+    "accepted_QA_proofs_reused": {
+      "new_frontend_tests": 19,
+      "API_tests": 1,
+      "API_assertions": 108,
+      "API_database": "simulator_fiscal_delta_20261021_test",
+      "API_host": "127.0.0.1",
+      "API_port": 55441,
+      "API_transaction_rollback": true,
+      "QA_identity_guard": true,
+      "Wayfinder_generated_with_form": true,
+      "typescript_noEmit": true,
+      "QA_build": true,
+      "API_recovered_to_HTML_and_financial_dossier_cases": 6,
+      "UI": {
+        "actualComponent": true,
+        "expenseL6Addback100Autonomous35": true,
+        "missingClassificationDoesNotEraseNormalProfit": true,
+        "absenceExplicit": true,
+        "cooperative16MixedCaseBlockedOnly": true,
+        "acceleratedQuota150LimitedToAccounted120": true,
+        "netAdditionalDeduction20": true,
+        "cumulationMissingExplicit": true,
+        "saveRecoveryDownload": true,
+        "finalBalanceL8Unknown": true,
+        "errors": []
+      },
+      "old_functional_suites_repeated": false,
+      "building_and_lower_optional_quota_cases": true
+    }
+  },
+  "dependency_archiving": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 8,
+    "free_before": 4349009920,
+    "free_after": 6454341632,
+    "receipt": "/var/backups/investmoz-build-dependencies-irpc-l7-common-20261026/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/5aaf1a56f9d928331364fcc8b0d1528e51dba327-c1543f3e",
+      "/var/www/investmoz-homologacao/releases/56475acb2f39e58cb51664913f7fb499f58eb7ab-694b3932"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "accepted_QA_proofs_reused": {
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+    "API_tests": 1,
+    "API_assertions": 108,
+    "API_database": "simulator_fiscal_delta_20261021_test",
+    "API_host": "127.0.0.1",
+    "API_port": 55441,
+    "API_transaction_rollback": true,
+    "QA_identity_guard": true,
+    "Wayfinder_generated_with_form": true,
+    "typescript_noEmit": true,
+    "QA_build": true,
+    "API_recovered_to_HTML_and_financial_dossier_cases": 6,
+    "UI": {
+      "actualComponent": true,
+      "expenseL6Addback100Autonomous35": true,
+      "missingClassificationDoesNotEraseNormalProfit": true,
+      "absenceExplicit": true,
+      "cooperative16MixedCaseBlockedOnly": true,
+      "acceleratedQuota150LimitedToAccounted120": true,
+      "netAdditionalDeduction20": true,
+      "cumulationMissingExplicit": true,
+      "saveRecoveryDownload": true,
+      "finalBalanceL8Unknown": true,
+      "errors": []
+    },
+    "old_functional_suites_repeated": false,
+    "building_and_lower_optional_quota_cases": true
+  },
+  "source_inventory_reused": {
+    "files_reused": 8143,
+    "broad_search_repeated": false,
+    "receipt": "irpc-l7-scope-20261026.json",
+    "sources": [
+      {
+        "id": "CIRPC",
+        "title": "Lei34/2007",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\docs\\investmoz\\simulations\\source-archive\\Lei-34-2007-BR52.pdf",
+        "bytes": 1676884,
+        "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
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+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "IRPC-2026",
+        "title": "Lei12/2025",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "bytes": 440018,
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "references": "PDF18–20; PDF20:art2/61-A,art3,art6; vigência01/01/2026",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "IRPC-2022",
+        "title": "Lei20/2022",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\docs\\investmoz\\simulations\\source-archive\\BR252-I-Serie-2022-Lei20-PESOE.pdf",
+        "bytes": 17966640,
+        "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d",
+        "references": "PDF1/p2731:61(2), termo31/12/2025",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "CBF-local",
+        "title": "Lei4/2009",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\outputs\\irpc-l7-scope\\CBF-Lei4-2009-APIEX.pdf",
+        "bytes": 10998765,
+        "sha256": "4231a5b6783e603cedb98992f3e93ecaf1c1d5be341b093560cf2fdd0845b0dc",
+        "references": "Original local disponível; scan sem extracção textual útil; cotejo textual pela compilação oficial",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false,
+        "authorised_original": "\\\\Mac\\Home\\Documents\\TEMPO\\Portal Tempo\\Legislacao\\Apiex\\3.-Lei-no4-2009-de-12-de-Janeiro-Codigo-dos-Beneficios-Fiscais.pdf"
+      },
+      {
+        "id": "APIEX",
+        "title": "Compilação oficial APIEX",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\outputs\\irpc-l7-scope\\APIEX-legislacao-investimentos-2025.pdf",
+        "bytes": 6467655,
+        "sha256": "ba1e9eaabfec5d0c4cb2d9f2444a6860f7a90f222034764197829be402d408ed",
+        "references": "pp8–32:Lei8/2023; pp36–59:Decreto8/2024; pp64–92:CBF4/2009; p68:9/10;p71–74:15–19",
+        "official_url": "https://pt.apiex.gov.mz/wp-content/uploads/2025/02/LEGISLACAO-DE-INVESTIMENTOS-EM-MOCAMBIQUE.pdf",
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      },
+      {
+        "id": "RCBF",
+        "title": "Decreto56/2009",
+        "exemplar": "C:\\laragon\\www\\portal-investidor-irpc-l7-scope-20261026\\outputs\\irpc-l7-scope\\Decreto56-2009-BR40.pdf",
+        "bytes": 422005,
+        "sha256": "6ea1b8d93daed48c6d590481d874010fa1708211d8f27c319dc9a31328456017",
+        "references": "Procedimento já cotejado em iva-l1-p084-p085-model-i1-cotejo-20261024.json; não estende isenções IVA a IRPC",
+        "official_url": null,
+        "available_for_consultation": true,
+        "documentary_status": "official_source_accepted; applicability/version/period_per_treatment",
+        "new_calculation_activation": false
+      }
+    ],
+    "document_consultation_activates_calculation": false
+  },
+  "L6_operational_demonstrated_scope_preserved": true,
+  "L6_pending_code_and_documentation_preserved": true,
+  "L7_integrally_complete": false,
+  "IRPC_integrally_complete": false,
+  "new_private_synthetic_writes_on_active": 0,
+  "location_grants_benefit": false,
+  "L8_retentions_payments_annual_credit_application_final_balance_separate": true,
+  "remaining_scope": {
+    "implementation": [
+      "61(4) sources/partial segregation outside calculated36g",
+      "cooperative mixed/withheld income and other entity exemptions9–14",
+      "CBF16 other assets/methods/optional lower quota/periods/prior quotas and combinations",
+      "61-A capital gains and special operations54–56/41-A",
+      "CBF17–19 deductions/magnifications andCBF15 potential credit origin/eligibility",
+      "sector/territory and specific special regimes",
+      "L7 M20/M22 official transport"
+    ],
+    "documentary_case_dependencies": [
+      "nature/incidence/parcel and correct period",
+      "individual statute/title/recognition or applicable exception only where required",
+      "specific norm/validity/compatibility/order/limit not corresponded",
+      "affected form edition/field/representation"
+    ],
+    "examples_and_resume_conditions": "same consolidated matrix and manual section:saldo concreto de L7 após a primeira entrega agrupada"
+  },
+  "evidence": {
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+    "installed-protected.txt": "e2fc267572cf8c29ee15e4efa524679843377766d19456ccba4e9187b7c55a21",
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+    "integration.txt": "c320a8d33ea33e1f70a291b7da2fa4934658b2f87fc9a26a9521325e23cfac7d",
+    "manifest-served.json": "d78a1bdb503c10849f5ea8d8879753653c2c2fc22f6182f6d68ec9f6adf635b5",
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+    "preparation.json": "46c078247bb3b68f2aabdb9aa5c0e40bf648dbc07e467933ce82d749b9741a00",
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+    "restore.txt": "fcf1cbf5a6de6c0ac9172c3b5acd39c7c0438f950a2297be5f84964268ef4c24",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-before.txt": "290e99722a17dabbeb4bb609b2c3df423357dd1e34b3cc6f4e45cd64e758c797",
+    "status-final.txt": "3814636ae1e3d45f6da832b42b3a9215503598bc20c0c080b3ab5181a074bea0",
+    "status-progress-1.txt": "b289c9824a293d6b97db770712ce92e65c714fe72f22e0410ef6447b655d47d6"
+  }
+}

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

@@ -0,0 +1,570 @@
+{
+  "status": "L7_common_qualification_autonomous_expenses_cooperative_acceleration_QA_prepared_not_installed",
+  "recorded_date": "2026-10-26",
+  "installed_baseline": "5aaf1a56f9d928331364fcc8b0d1528e51dba327",
+  "scope_baseline": "d37fffb2d2eacef6300f1c81fc29993178532f35",
+  "branch": "codex/irpc-l7-common-autonomous-qa-20261026",
+  "version": "IRPC-normal-adjustments/10",
+  "installed": false,
+  "L6_operational_scope_preserved": true,
+  "IRPC_integrally_complete": false,
+  "runtime_delta": {
+    "resources/js/lib/irpc-special.ts": "5d261cdb54506bd892fa49776bb53a20600e62e64a4c180ef26cdcdb8b6a3806",
+    "resources/js/components/simulation-irpc-special.tsx": "9ccd89e46703f9dd14c1110459b22673623a19bd652d137f40ec83e0f7c223db",
+    "resources/js/lib/irpc-normal.ts": "7e63e7e5928a90c5305fd1fca49db883fec32666381ee99ae6fa4b06c711d9a7",
+    "resources/js/lib/irpc-normal-depreciation.ts": "00ba22e449b23e570bfbbf3895bd334029a16f938d5a5ff999ca67b4318f58c3",
+    "resources/js/components/simulation-irpc-normal.tsx": "e01e54dee4cd2555a8a27ed77512cf220056b5899ea9dacbaaae6d4063ce2d42",
+    "resources/js/lib/project-dossier-report.ts": "cba66c88391da83b4fdb345a9570eca5ae83979cbbd508eb44b53995d812718d"
+  },
+  "cases_recovered": {
+    "expense": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
+        "colecta": {
+          "numerator": "5168",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "5168",
+        "denominator": "5"
+      },
+      "autonomous_tax": {
+        "numerator": "35",
+        "denominator": "1"
+      },
+      "combined_colecta": {
+        "numerator": "5343",
+        "denominator": "5"
+      },
+      "expense_status": "calculated",
+      "cooperative_status": "absent",
+      "acceleration_status": "absent",
+      "additional_depreciation_deduction": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "history_versions": [
+        "IRPC-normal-adjustments/1",
+        "IRPC-normal-adjustments/2",
+        "IRPC-normal-adjustments/3",
+        "IRPC-normal-adjustments/4",
+        "IRPC-normal-adjustments/5",
+        "IRPC-normal-adjustments/6",
+        "IRPC-normal-adjustments/7",
+        "IRPC-normal-adjustments/8",
+        "IRPC-normal-adjustments/9"
+      ],
+      "final_balance": {
+        "scope": "L8",
+        "payable": null,
+        "recoverable": null
+      }
+    },
+    "missing": {
+      "L6_reference": {
+        "taxableProfit": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
+        "taxableBase": {
+          "numerator": "3230",
+          "denominator": "1"
+        },
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+          "numerator": "5168",
+          "denominator": "5"
+        }
+      },
+      "L7_profit": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_base": {
+        "numerator": "3230",
+        "denominator": "1"
+      },
+      "L7_colecta": {
+        "numerator": "5168",
+        "denominator": "5"
+      },
+      "autonomous_tax": null,
+      "combined_colecta": null,
+      "expense_status": "indeterminate",
+      "cooperative_status": "absent",
+      "acceleration_status": "absent",
+      "additional_depreciation_deduction": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "history_versions": [
+        "IRPC-normal-adjustments/1",
+        "IRPC-normal-adjustments/2",
+        "IRPC-normal-adjustments/3",
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+        "IRPC-normal-adjustments/5",
+        "IRPC-normal-adjustments/6",
+        "IRPC-normal-adjustments/7",
+        "IRPC-normal-adjustments/8",
+        "IRPC-normal-adjustments/9"
+      ],
+      "final_balance": {
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+        "payable": null,
+        "recoverable": null
+      }
+    },
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+      "L6_reference": {
+        "taxableProfit": {
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+          "denominator": "1"
+        },
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+        "numerator": "3230",
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+            "delivery_user_agent": true,
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+            "delivery_user_agent": true,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
+          },
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+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": false,
+            "expired_before_comparison": true,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": false
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "632dc06930d6b4f1b012feb3b4daa3b1cfc53f39",
+      "branch": "main",
+      "built_at": "2026-10-26T13:34:38.155848+00:00",
+      "manifest_sha256": "a19a56e9ecf5e15cdbac92baefa483af70905a530c39927d30f0abfaaebcdf3f"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "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
+}

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

@@ -0,0 +1,532 @@
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+    "content_imports": 0
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+    "created_at": "2026-10-26T12:34:42Z",
+    "target": {
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+      "port": 5432
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+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "a4e23c6647eeb88ad14b697fafb4728be34118ad0fcfb73f02430fdc8a29135c",
+    "files_sha256": "11143477968fecb78ddccaba1d36842fa18c1ccf0f2c84ae60704b4cbe4c8274",
+    "restore_verified": false
+  },
+  "restore": {
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+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l7_months_restore_20261026",
+    "port": 55441,
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+      },
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+        "available_bytes": 5901660160,
+        "available_inodes": 21448052,
+        "total_inodes": 29089792
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+        "path": "/var/backups",
+        "mount": "/dev/md2 /      ext4",
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+        "available_inodes": 21448052,
+        "total_inodes": 29089792
+      },
+      {
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+        "mount": "/dev/md2 /      ext4",
+        "device": 2306,
+        "available_bytes": 5901660160,
+        "available_inodes": 21448052,
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+      {
+        "path": "/var/lib/docker",
+        "mount": "/dev/md2 /      ext4",
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+        "total_inodes": 29089792
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+    "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.",
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+    "preserved_L3_ISPC_FX_runtime_files_verified": 60,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
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+    "changed_tables": {
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+          "checksum": "716daf400150d9b23980e9c93b3e2f69"
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+          "checksum": "512b1ff328aa6bd8c495408be1ab804f"
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+          "checksum": "8f0c8ef146080d0b1bea08aaaddf0446"
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+      "relations": 28,
+      "geometries": 408
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+    "content_imports": 0,
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+      "storage/app": {
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+        "uid": 1001,
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+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart;requestthrottle;identical home-sector cached value with refreshed expiry(HomeController remember10min);no deletedcache",
+    "sessions": "anonymous sessions from delivery user-agent or exactUA/time correlated with nginx public request;deleted sessions individually expired beyond configured lifetime,normal database session garbage collection(config/session lottery2/100)",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
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+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true,
+            "same_value_home_cache_expiry_refresh": false
+          },
+          {
+            "key_sha256": "c1c7bc86ef3255c103a0be6aeb651b824eb07259e993cc5daf3665c1a6afff2d",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true,
+            "same_value_home_cache_expiry_refresh": false
+          },
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false,
+            "same_value_home_cache_expiry_refresh": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 17,
+        "after_rows": 20,
+        "changes": [
+          {
+            "key_sha256": "5b744c29cc4e8a7d20f33814b52fa522e2c04dc525e7e82fa1c00e18ba91d528",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": false,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "26b9b547d6b141fc234b6ea7dac11a679e4bcc54771dfccfcd48a0a5e5abd472",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          },
+          {
+            "key_sha256": "db3bcd670b9bafa55a0eb8069cdb3687fd0b7af8640fb4dc464c8adda4aaeccb",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true,
+            "expired_before_comparison": false,
+            "session_lifetime_minutes": 120,
+            "anonymous_public_request_logged": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "branch": "main",
+      "built_at": "2026-10-26T12:39:22.332516+00:00",
+      "manifest_sha256": "ce3110f77afcaefb5943e50fff77cc8feb34b4c1af20aea1fb64602ffa739264"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/11": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "Preparar CBF16 com duodécimos": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "CBF16 — duodécimos reutilizados de L6": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "Suporte dos duodécimos CBF16": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "Manter preparação anual CBF16": [
+        "assets/services-BDq13GEq.js"
+      ],
+      "CBF16 por duodécimos — ": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "diferença adicional:": [
+        "assets/project-dossier-BFw3okex.js"
+      ],
+      "IRPC-normal-adjustments/10": [
+        "assets/project-dossier-BFw3okex.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-BE3GlToo.js",
+        "status": 200,
+        "sha256": "ff2cddc6e148022c6358910dc7bc3deb002887fc9851c2a46bb2ce69b9c39aaa"
+      },
+      {
+        "file": "assets/project-dossier-BFw3okex.js",
+        "status": 200,
+        "sha256": "7d7263d2fb030111d5ea842eb0ee8b98565e9208b6c8ad7dfd4ff58e4a4b1346"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-BDq13GEq.js",
+        "status": 200,
+        "sha256": "05d13e2e1f454db1f6430de4882468ade75f130b3044f781e68853e4367a1732"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-C9i2PsI1.js",
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "0bd5d495505d512088887efd3dc5c61f645b1647",
+      "release": "/var/www/investmoz-homologacao/releases/0bd5d495505d512088887efd3dc5c61f645b1647-ad28558b",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e07f89da3d59d06aa1b8c50c22a478b7b167bfdd-6b82c3f2",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "0bd5d495505d512088887efd3dc5c61f645b1647"
+      ],
+      "finished_at": "2026-10-26T12:39:25.297008+00:00"
+    },
+    "log_file": "1793018162607468190.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 30.45s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 1022",
+      "# pass 1022",
+      "# fail 0"
+    ],
+    "log_bytes": 290854
+  },
+  "accepted_QA_proofs_reused": {
+    "frontend_new_tests": 15,
+    "API_tests": 1,
+    "API_assertions": 89,
+    "API_database": "simulator_fiscal_delta_20261021_test",
+    "API_port": 55441,
+    "API_identity_guard": true,
+    "API_transaction_rollback": true,
+    "API_to_report_cases": 5,
+    "UI": {
+      "actualComponent": true,
+      "explicitOptionalMonthlyDoesNotEditAssets": true,
+      "cancelPreservesDeliveredAnnual": true,
+      "missingSupportPreservesNormalReference": true,
+      "L6TimingEditedAndReused": true,
+      "quota75LimitedTo60Additional10": true,
+      "OctoberUses3MonthsAdditional12_50": true,
+      "exactFraction25over6": true,
+      "saveRecoveryDownload": true,
+      "negativeAbsenceDistinct": true,
+      "finalL8Unknown": true,
+      "errors": []
+    },
+    "Wayfinder_with_form_generated": true,
+    "typescript_noEmit": true,
+    "QA_build": true,
+    "unaffected_functional_suites_repeated": false
+  },
+  "demonstrated_example": {
+    "normal_quota_MZN": "50",
+    "CBF16_quota_MZN": "75",
+    "deduction_after_accounting_cap_MZN": "60",
+    "additional_deduction_MZN": "10",
+    "colecta_simulated_MZN": "2016",
+    "final_balance": "L8_not_calculated"
+  },
+  "next_compatible_QA_scope": "CBF16 for a resident beginning activity during2026:documented short period and monthly asset timing reused from L6;explicit scope;no cessation/transition/priorquotas/cumulation",
+  "L7_partial": true,
+  "L6_and_first_L7_treatments_preserved": true,
+  "L8_final_settlement_separate": true,
+  "SGF_affected": false,
+  "cleanup_executed": false,
+  "new_private_synthetic_writes_on_active": 0,
+  "evidence": {
+    "backup.txt": "08e14e4dc56973954fdafb3ecca8fb586894e6d50188a0c450f714cc69bd442a",
+    "baseline.txt": "3838c6d8327fe90ef9f5e19dacaf9c2fcdd61f44d95127520a61da09399bd81c",
+    "capacity-after-backup.txt": "347647d26d78d4da2c21602f7ca9d58dbfdacf987af1a3dda8d13595790e0f58",
+    "installed-protected.txt": "d7c47360d40bcf1380ba419dbf55cffb84651bf11b3b073547328bfee0c76cb5",
+    "installed-public-delta.json": "1a882e238d57af6b7d8b551905011e39e8d5ade96852aeddca7e6c2e76df2df8",
+    "installed-public.txt": "d79a2ebea5691ed85fb432b3b5ec1e68fc83585431b86caa22b8c07f64e6b852",
+    "integration.txt": "58473f88aadc2f40d0cb1f6cafc4bad5f19a74fd94fced4007150c8bc4e72033",
+    "manifest-served.json": "ce3110f77afcaefb5943e50fff77cc8feb34b4c1af20aea1fb64602ffa739264",
+    "operational-delta.txt": "ec794652c7de2e71ee3126d741c330961cde9b123477185c1f9bdb5b530b9afb",
+    "preflight.txt": "1bb024b6c1d66fc07ae0a181961729d4af532d3c51570c1aec06ca5b0039033a",
+    "preparation.json": "22c21051049a495d3aa98c83c3faaddad6ddd0200489647bb137cb5c7fdb5bcc",
+    "progress-1.txt": "4556381c15abcb5c96d6b675f328b6ee9baa20e9e83495becc58106a224dcaed",
+    "progress-2.txt": "c882b2b1c75e7e462f59b97fb4b4d570d772fb331c4d4676a660d94619b8c778",
+    "progress-3.txt": "1e02bd58bf4477f0573cecdcec6ec086820401a2628a02df7518a969d7115dc1",
+    "restore.txt": "7f987653a5a41b4e586bb88247548a3e4ab1ef94080fbef4d448dc2e249e1baa",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "3353b0b2e359627d9987fff4df576b5c466ba903235d60bbc40feac5d8082efa"
+  }
+}

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

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

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+      "resources/js/lib/irpc-normal.ts": true,
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+      "Preparar qualificação L7": [
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+      ],
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+      ],
+      "Cooperativa — redução da taxa": [
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+}

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

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+}

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

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+}

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

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+}

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

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+      "sha256": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4"
+    }
+  ],
+  "accepted_QA_proofs_reused": {
+    "frontend": "12 new tests+1 directed existing IRPC presentation test passed",
+    "types": "tsc --noEmit exit0",
+    "build": "complete QA build exit0",
+    "private_api": "1test/14assertions;DatabaseTransactions rollback;127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "dossier": "generated from actual private API recovered model",
+    "UI": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "privateApiProof": "IrpcMrftaDraftTest, separate",
+      "report": true,
+      "documentedInterest": true,
+      "insufficientInformation": true,
+      "download": true,
+      "errors": []
+    },
+    "CER_example": "999 is explicitly fictional QA data,not an official recipe-code mapping",
+    "unchanged_proofs": "AcceptedL3/ISPC/FX and ce746d88 calculation proofs reused;no manual repeat suites"
+  },
+  "installer_report": {
+    "status": "installed",
+    "commit": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+    "release": "/var/www/investmoz-homologacao/releases/5fa64bc0f4b067e81d8728b344eb8697415ebedf-b08a592f",
+    "previous_release": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+    "database_migrations": 0,
+    "content_imports": 0,
+    "requested_commits": [
+      "5fa64bc0f4b067e81d8728b344eb8697415ebedf"
+    ],
+    "finished_at": "2026-10-25T18:33:04.381640+00:00"
+  },
+  "remaining_only_two_points": {
+    "juros": {
+      "entregue": "Transcrição de liquidação de juros compensatórios, com montante/data/período/documento; ou ausência de atraso demonstrada por entrega integral e prazo documentado. Nenhuma taxa aplicada pelo motor para calcular juros.",
+      "resta": [
+        "Corresponder fonte, parâmetro/taxa e versão temporal aplicáveis ao cálculo automático dos juros da retenção; a referência MAIBOR12meses+2p.p. e a descontinuidade documentada não autorizam escolher MIMO/Prime como substituto.",
+        "Delimitar, na mesma operação, início/fim da contagem, natureza por conta/definitiva, base em dívida após entregas parciais, regra diária e arredondamento; distinguir compensatórios e mora sem cumulação presumida.",
+        "Implementar apenas os casos com regra completa e provar o novo delta: atraso com entrega integral/parcial, mudança de parâmetro se aplicável e dados/taxa ausentes. Reutilizar transcrição, persistência e relatórios já demonstrados."
+      ],
+      "condicao_de_fecho": "Cálculo reproduzível do caso suportado com fonte/versão, principal, taxa, dias e juros discriminados; sem parâmetro aplicável, juros continuam indeterminados e o principal mantém-se disponível.",
+      "nao_reabrir": [
+        "Registo de juros documentados",
+        "Conferência de entrega integral no prazo documentado",
+        "Gravação/recuperação/histórico/relatório já demonstrados"
+      ]
+    },
+    "cer_rubricas": {
+      "entregue": "Rubricas correntes correspondidas pelo rendimento e natureza; CER transcrito com referência. Ausência de CER, rubrica desconhecida e mistura de taxas/CER ficam pendentes. CER999 é exclusivamente fictício de QA.",
+      "resta": [
+        "Corresponder códigos CER a rubrica, natureza, rendimento e período com o catálogo/modelo/procedimento oficial aplicável; os números dos campos da guia antiga não são códigos CER por inferência.",
+        "Resolver apenas as rubricas ainda pendentes: digital/moeda electrónica, categorias especiais e outros rendimentos sem correspondência actual, incluindo casos por conta que não cabem nas rubricas já mapeadas.",
+        "Corresponder o tratamento de taxas/CER diferentes na mesma rubrica: conservar parcelas e documentos; não fundir taxas, calcular taxa média ou criar declarações/anexos por presunção.",
+        "Acrescentar casos dirigidos para cada nova correspondência e para código ausente, período incompatível ou rubrica desconhecida, mantendo casos independentes e cálculos anteriores."
+      ],
+      "condicao_de_fecho": "Cada novo caso liga rendimento/natureza/período ao CER e à rubrica com referência verificável e apresentação correcta; o catálogo parcial nunca implica cobertura integral.",
+      "nao_reabrir": [
+        "Preparação de um mês/ano",
+        "Bases/taxas/imposto/entregas provenientes do cálculo guardado",
+        "Separação de dispensas, retenções sofridas e outros períodos",
+        "Exportação HTML e dossier demonstrados"
+      ]
+    }
+  },
+  "database_migrations": 0,
+  "content_imports": 0,
+  "L5_integrally_completed": false,
+  "scope": "Period preparation,documentedinterestrecord andMRFTA reports only;notautomaticinterestnorcompleteCERmapping. Nexttwo-pointincrement staysQA.",
+  "evidence": {
+    "backup.txt": "151cbb1c3c4954da4679a9a2e54ba636afbd2e5c4b228f68ad4c236ae30663eb",
+    "installed-protected.txt": "32cff2aff1e1d7148af22820a8136267364efe3b4ede9cac3f7790f8f29bca5a",
+    "installed-public.txt": "82a8ae2b9113b83212f2b030abc537e1975d86b5597ed9385c67438f7d636549",
+    "integration.txt": "130dc00f5fafda21e09bfbfd1f934d630c03732127a60f21df69d075176950ae",
+    "operational-delta.txt": "e9c29d6e9691fb44f30eccc3041dfa3455905e6d5eb01410b8b898fcdf1f2f25",
+    "preflight.txt": "c87ceda50c49b392d55fd624bef9cc1f37cec9c1b888e4fded8c64d4b76ab60a",
+    "restore.txt": "d103daf999311fc6e6fd0a20f0b07162200ce5a14f1ad558f00be2fcb30d5943",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status1.txt": "f14354ab7188e19bf1188ec9ad9ed7d3834fac3996412cbda1d7436a418804fd",
+    "status2.txt": "a6fc5285be3f927ee0b1d882ae25f246d2026f0fe3b77d176e402ace6cf39b02",
+    "status3.txt": "193ef46c35707af20292cca967902aa265f90bfc1336189ea6e61b6dbb6cc9c9"
+  }
+}

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

@@ -0,0 +1,397 @@
+{
+  "status": "installed_scoped_habitual_quarterly_ISPC_and_delta_verified",
+  "authorization": "Tempo25/10:concluir instalação6af7092e peloGit combackup/restaurofresco,conferirdelta,preservarL3eprovasaceites;ISPCnãoéintegralmenteconcluído.",
+  "candidate_installed": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "previous_installed": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+  "prepared_receipt": "ispc-l4-prepared-delivery-20261025.json",
+  "authenticated_preflight": {
+    "free_bytes": 7635865600,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
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+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
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+      "branch": "main",
+      "built_at": "2026-10-25T15:12:37.806036+00:00",
+      "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-ispc-l4-delivery-20261025/backup",
+    "created_at": "2026-10-25T15:25:16Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "files_sha256": "59917d3f0420dc8ede0562da70ae5f67877aa99f77313950f9e1d840b7505e3b",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "ispc_l4_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "active_database_writes": 0
+  },
+  "installed_protected_delta": {
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 9,
+    "L3_unchanged_runtime_files_verified": 11,
+    "documentary_files_verified": 17,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "81ca74112a72e3638ad335678ebfd0ef"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "e799b80b260c8c23326c72a5d7c52881"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 156,
+          "checksum": "5b29e80e2877c2e0bf0c81e046230987"
+        },
+        "after": {
+          "rows": 157,
+          "checksum": "e83a47d5ba184b55f1680f52ff7e0993"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "8d6ea77eb4b34d86d207362d583cfa8bf2880b907becd9b00398964482c6b4bd",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "2f251473865d14b953236ab95b1521764754d76abd79b58ca7d38c96dfe2fab1",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 156,
+        "after_rows": 159,
+        "changes": [
+          {
+            "key_sha256": "5045187d392f685b58ae0ce1749c84eb5a30c5ab441aa0e65cfc6d905d0180fa",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "3d45feddb6a0eafd7d40e3efe516866803e4432d922c6a6b6e839276d8461075",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "712b82ddcfb6f6af6a4ea5937ae2d5195976cf4c808e6202a4b234eef1560210",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "installed_public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "branch": "main",
+      "built_at": "2026-10-25T15:29:39.962545+00:00",
+      "manifest_sha256": "0761702f0aa0f54dd4e7dac14efadf290830c52a5762a97733d82f5332fb44a8"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "ISPC — enquadramento e opção": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — apuramento trimestral": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — retenção em aquisições ocasionais": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Conferir e guardar retenção ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Repartição do IVA documental em MZN": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Reconciliação da dedução anterior": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Cálculos indeterminados e condições para resolver": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Preparação dos quadros L3 e formalidades": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar acompanhamento D": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar substituições C": [
+        "assets/services-tj9wihZS.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-DlW49dDv.js",
+        "status": 200,
+        "sha256": "7002e22485098102c9a49e6f637a8818a4ecb153cf58f9c9cfb377e1b8a3d5a0"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-B9kwzlsI.js",
+        "status": 200,
+        "sha256": "c2b62654e0a286c0dfb16a44f3aac513064c8db305cccc827388de35cc6c720f"
+      },
+      {
+        "file": "assets/services-tj9wihZS.js",
+        "status": 200,
+        "sha256": "9e88d806f7c8e7193dda407ba1efe8bf720e5eeb76ca40798f3e6c4914e57f4b"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-CkfkH6Xv.js",
+    "existing_fiscal_availability": {
+      "data": {
+        "enabled": true,
+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
+    },
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline_status": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+      ],
+      "finished_at": "2026-10-25T15:29:42.957691+00:00"
+    },
+    "log_file": "1792941995601985924.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 31.63s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 782",
+      "# pass 782",
+      "# fail 0"
+    ],
+    "log_bytes": 227445
+  },
+  "archived_old_build_dependencies": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 8,
+    "free_before": 5531414528,
+    "free_after": 7635984384,
+    "receipt": "/var/backups/investmoz-build-dependencies-ispc-l4-20261025/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "accepted_QA_proofs_reused": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "manual_functional_tests_repeated": false,
+  "pipeline_checks": "Existing Git process mandatory checks only;no new discretionary functional round.",
+  "example": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
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+    "quarter_base_MZN": "200000",
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+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
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+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "L3": "Preserved;11runtimehashes,17originals and additive integrations verified. Specific residuals remain in existing matrix.",
+  "preserved_L3_amounts": {
+    "documentary_VAT_MZN": 16,
+    "deduction_this_route_MZN": 0,
+    "recognised_MZN": 12,
+    "received_MZN": 7,
+    "awaiting_receipt_MZN": 5
+  },
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+  "schema_migrations": 0,
+  "content_imports": 0,
+  "ISPC_integrally_completed": false,
+  "proof_hashes": {
+    "outputs/ispc-l4-delivery-20261025/preflight.txt": "985e4cabc9f4f80ee55f89aa9a20580c1bc3b691225241165b01cc66ba4b5d19",
+    "outputs/ispc-l4-delivery-20261025/backup.txt": "23f72466038eed5153c93408e5acd508b5c6a66fc0e4c3a9bd30a580367fe8ea",
+    "outputs/ispc-l4-delivery-20261025/restore.txt": "d0100e1378c2e0e8a4be61de640e0e331695721080bae16d8a7a708cf4d4eb83",
+    "outputs/ispc-l4-delivery-20261025/integration.txt": "d92b419bd0c57c7951d558039e1414acca4ec2abc47e5a9d2f2389b1401adf7c",
+    "outputs/ispc-l4-delivery-20261025/status-final.txt": "638710d6205b634b8ab8f8cf625ee308fb76c4fe7c21608130d2b79afba60e0c",
+    "outputs/ispc-l4-delivery-20261025/installed-protected.txt": "83231f0b6619828618188e7abb9337f6b5e92e4192f7e5a8bbf165f7d2b70a44",
+    "outputs/ispc-l4-delivery-20261025/installed-public-delta.json": "7b944512bd87b5fa99e83e554247f1567c5629481b2dcdf668b411f118849aa2",
+    "outputs/ispc-l4-delivery-20261025/operational-delta.txt": "e79fc1267ac6f06e0f2fe78a9ed00eb0cfc05b1ec1ab7bec92c61268e4acbd93",
+    "outputs/ispc-l4-delivery-20261025/compact-dependencies.txt": "236ebb16564acf706dd434186b20013b9c035dd201f5f728ebcaf1e3813e2053"
+  }
+}

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

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

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

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

docs/investmoz/simulations/ispc-l4a-eligibility-qa-20261025.json

@@ -0,0 +1,50 @@
+{
+  "status": "QA_partial_eligibility_and_separate_option_not_installed",
+  "matrix_anchor": "AUD-SIM-INT02",
+  "authorization": "Tempo25/10: preparar entrega compatível L3, reconciliar saldo e avançar L4 ISPC; P001 residual não bloqueia trabalho independente.",
+  "source": {
+    "path": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+    "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+    "law": "Lei9/2025, republicação ISPC; arts2–5,9-A/13; PDF10–11; vigência2026art6/PDF9",
+    "acceptance": "Fonte oficial aceite pela Tempo; sem segunda validação de proveniência ou aprovação genérica Fiscalista."
+  },
+  "scope": [
+    "Condições preliminares de acesso habitual em2026/MZN; pessoa,actividade nacional,volume anterior2025 ou previsão de início2026,contabilidade obrigatória e exclusões3(2).",
+    "Limite4.000.000 inclusivo; desconhecido permanece indeterminado e não vira zero; operação ocasional tem percurso próprio ainda não implementado.",
+    "Serviços liberais8(1)c:183dias versus184 à mesma entidade; não aplicar esta exclusão aos serviços8(1)b.",
+    "Opção separada de elegibilidade; seleccionarISPC não adopta regime nem alteraIVA/IRPS/IRPC.",
+    "Reutilização de perfil com diferenças e confirmação; nenhuma inferência de categoria,volume anual anterior ou opção a partir de vendas correntes.",
+    "Livro por contexto no snapshot existente; preserva mapas fiscais,histórico e resultados congelados; relatório do dossier inclui enquadramento e opção."
+  ],
+  "verification": {
+    "inventory_before_tests": "outputs/ispc-l4a-20261025/preservation-before-tests.json",
+    "new_frontend_tests": 12,
+    "frontend_result": "12 passed/0failed; outputs/ispc-l4a-20261025/frontend.txt",
+    "types": "exit0;outputs/ispc-l4a-20261025/types.txt",
+    "build": "exit0;outputs/ispc-l4a-20261025/build.txt",
+    "persistence": "serialização/recuperação e preservação dos livros/históricos cobertas nos novos testes; transporte privado existente reutilizado,sem nova rondaAPI",
+    "UI": "componente integrado;sem demonstração visual nova nesta passagem",
+    "synthetic_fixture": "outputs/ispc-l4a-20261025/calculated.json; não importada no activo"
+  },
+  "remaining_L4": [
+    "Apuramento trimestral e aplicação dos escalões3/4/5%,serviços12%,liberal15%,excesso20% e actividades mistas8; identificar correspondência exacta anual/trimestral antes do cálculo.",
+    "Mínimo trimestral500 e obrigação declarativa; retenção5% nas aquisições ocasionais próprias,limite2.500.000 e modelo; sem reutilizar taxa deIVA.",
+    "Percurso ocasional3(3–4),formalidades,modelos e prazos do regulamento aplicável; conferir apenas correspondências concretas necessárias,sem nova validação genérica.",
+    "Demonstração visual integrada e gravação privada deste incremento antes de propor entregaL4."
+  ],
+  "preserved": {
+    "L1": "131entregues;P001residual;P058parcial com exclusões",
+    "P084_P085": "fechados no âmbito operacional Tempo;sem pesquisa",
+    "L3": "candidata0f4df8a4 preparada,não instalada;saldo próprio não encerraL3",
+    "E_original": "16MZN documental/zero dedução nesta via/12 reconhecidos/7recebidos/5porreceber",
+    "statistics_AI": "adiadas"
+  },
+  "active_changes": false,
+  "schema_changes": false,
+  "runtime_hashes": {
+    "resources/js/lib/ispc-eligibility.ts": "1828cb2d696a6bd852078fc3f1cf90a6649c1f3a0df5bec0a72ac1d1f175b2eb",
+    "resources/js/components/simulation-ispc-eligibility.tsx": "38ebe2b2fd340e269ba6fdeec96f0d39d0594892b9cb968ec094b2c165346b42",
+    "resources/js/components/simulation-form.tsx": "5090175a3fee965795fb47ac7f673c5aafc3641c25d323be0be631178afae775",
+    "resources/js/lib/project-dossier.ts": "de70672560162ef94f1e5429f70c2466a8347e73b2d800da013c7c50e480091c"
+  }
+}

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

@@ -0,0 +1,479 @@
+{
+  "schema_permissions_comparison": {
+    "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
+  },
+  "status": "installed_grouped_ISPC_residual_delta_verified",
+  "authorization": "Tempo: deliver grouped residual delta through Git with fresh backup/restore and delta verification; preserve habitual6af and L3; not full IRPS/ISPC completion.",
+  "candidate_installed": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+  "previous_installed": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-ispc-residual-delivery-20261025/backup",
+    "created_at": "2026-10-25T16:20:55Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "027d5dfdd06b317c9b480b1673b1b55b91cfb222f2720d039d62801733773cfe",
+    "files_sha256": "1857e41142879c97b0166277546dc01880326dbe832e5520a871cfbf19796d41",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "ispc_residual_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "027d5dfdd06b317c9b480b1673b1b55b91cfb222f2720d039d62801733773cfe",
+    "active_database_writes": 0
+  },
+  "authenticated_preflight": {
+    "free_bytes": 6490124288,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+    "release_revision": {
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "branch": "main",
+      "built_at": "2026-10-25T15:29:39.962545+00:00",
+      "manifest_sha256": "0761702f0aa0f54dd4e7dac14efadf290830c52a5762a97733d82f5332fb44a8"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "installed_protected_delta": {
+    "installed": {
+      "status": "installed",
+      "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+      "release": "/var/www/investmoz-homologacao/releases/5c0cb25cea7826811c389b55a64bcdf5e43b937f-32c4fd00",
+      "previous_release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 7,
+    "L3_unchanged_runtime_files_verified": 16,
+    "documentary_files_verified": 21,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "22eb03056dae006c1c92badee23e6109"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "eec58e1179f9023ab578cd1401bca5de"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 9,
+          "checksum": "cc0d72daaa3994d422a41cc7c84a5f60"
+        },
+        "after": {
+          "rows": 10,
+          "checksum": "98394985102c0779844faa9d537a7b53"
+        }
+      }
+    },
+    "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
+  },
+  "installed_public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+      "branch": "main",
+      "built_at": "2026-10-25T16:24:27.707113+00:00",
+      "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Calcular e guardar operações ocasionais": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar parcela excedente": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Preparar e guardar campos B–Geral": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Descarregar preparação B–Geral": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar acompanhamento D": [
+        "assets/services-Cvwv29Mo.js"
+      ],
+      "Calcular e guardar substituições C": [
+        "assets/services-Cvwv29Mo.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/services-Cvwv29Mo.js",
+        "status": 200,
+        "sha256": "aa51139b6509bd66927a578e88cd115f497f80f9ae6406d6fb84db7df858340c"
+      },
+      {
+        "file": "assets/project-dossier-BJrlh6zA.js",
+        "status": 200,
+        "sha256": "e800e5bd5bcbb18cb417db0796c9c3e85600fd65c79b9808577148c4805eb3dc"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-document-kUHwyL01.js",
+        "status": 200,
+        "sha256": "575c47d1ad13193cabc84b43fe555551fba677fb617f57c0f7445dc2d0409f98"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-DmFRsc4U.js",
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+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
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+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
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+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
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+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
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+        "after_rows": 106,
+        "changes": [
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+              "expiration"
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+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
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+            "key_sha256": "eb22f458a6354ff34d4e80ede2a4c9f3a81c4fa1be35f34fae1dc8d9f20dc294",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "4a0a44f3b0a78e66a5aac0587d8474f21e26cc91018361267b795afcbea203a2",
+            "kind": "added",
+            "fields": [
+              "id",
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+            "delivery_user_agent": true
+          }
+        ]
+      }
+    },
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+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "pipeline_status": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
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+      "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+      "release": "/var/www/investmoz-homologacao/releases/5c0cb25cea7826811c389b55a64bcdf5e43b937f-32c4fd00",
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+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
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+      "previous_release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "5c0cb25cea7826811c389b55a64bcdf5e43b937f"
+      ],
+      "finished_at": "2026-10-25T16:24:30.738299+00:00"
+    },
+    "log_file": "1792945281843706519.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 29.13s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 801",
+      "# pass 801",
+      "# fail 0"
+    ],
+    "log_bytes": 231911
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "07f7d0d73993ffc2924f1b9b2d21cbc53fb7c95aab959c0820fd7dbc35a1fffa"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "beca4eebd3959afa520061f231de25d064723537bd98deb541712ab448eba369"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    }
+  ],
+  "accepted_QA_proofs_reused": {
+    "preservation_before_tests": "outputs/ispc-residuals-20261025/preservation-before-tests.json",
+    "new_frontend_distinct": 19,
+    "frontend_proofs": [
+      "frontend-final.txt:14passed",
+      "directed-final.txt:1additionalpass",
+      "directed-retention-form.txt:1additionalpass",
+      "directed-known-exclusions.txt:1additionalpass",
+      "directed-dispensation-form.txt:1additionalpass",
+      "directed-liberatory-history.txt:1additionalpass"
+    ],
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+    "UI_proofs": [
+      "ui-own-report.txt",
+      "ui-acquisition-report.txt",
+      "ui-occasional-applicability.txt",
+      "ui-regular-applicability.txt",
+      "preparation.html"
+    ],
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "habitual_re_evaluation": "not repeated;arithmetic engines unchanged;24000snapshotpreservedexactly;onlyconditionalvisibilitydeltaexamined"
+  },
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+  "pipeline_checks": "Mandatory existing Git pipeline checks only.",
+  "available": [
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+    "Parcela excedente no caso IRPS qualificado demonstrado; sem taxa automática para outros enquadramentos.",
+    "Preparação/exportação B–Geral com documentos e histórico."
+  ],
+  "remaining_calculations": [
+    {
+      "item": "Juros compensatórios",
+      "state": "montante documentado pode ser conservado;fórmula ainda não implementada",
+      "needed": "regra/taxa/base/período/dias efectivamente aplicáveis,no documento/instrução correspondente;sem zero ou taxa presumidos"
+    },
+    {
+      "item": "Outros enquadramentos da parcela excedente",
+      "state": "sem fórmula genérica;casos diferentes do acto isolado qualificado não recebem taxa automática",
+      "needed": "natureza,regime do fornecedor,opção aplicável,base e suporte concretos;encaminhar para o cálculo próprio quando for outro regime,não bloquear o caso positivo implementado"
+    }
+  ],
+  "remaining_formal_correspondences_instructions": [
+    {
+      "item": "Quadro2doB–Geral",
+      "needed": "correspondência concreta do mês/ano a inscrever para o trimestre;comunicado fornece meses de pagamento,que não são copiados automaticamente para período"
+    },
+    {
+      "item": "Dispensa inferior500MZN noB–Geral",
+      "needed": "Representação declarativa do imposto apurado com prestação dispensada10-A;sem preencher montanteapurado comozero porpresunção. O cálculo imposto/prestação jáestá implementado."
+    },
+    {
+      "item": "Entrega de retenções",
+      "needed": "modelo/código/instrução próprios12(3)ISPCe57(2k)IRPS;B–Geraldeapoio nãoéapresentadocomocorrespondênciacompletadestasretenções"
+    },
+    {
+      "item": "Regulamentação2026/instruções de envio de facturas",
+      "needed": "texto/exemplar/instrução concreta quando disponibilizado;comunicado transitório já implementado,não se mantém pesquisa genérica como aprovação adicional"
+    },
+    {
+      "item": "Submissão e pagamento",
+      "needed": "actos externos e comprovativos reais;nenhuma operaçãoATfoiexecutadaemQA"
+    }
+  ],
+  "external_to_portal": "Actos da AT: exportação não equivale a submissão, recepção, aceitação ou pagamento.",
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+  "content_imports": 0,
+  "preserved_L3_amounts_MZN": {
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+    "deduction_this_route": 0,
+    "recognised": 12,
+    "received": 7,
+    "awaiting": 5
+  },
+  "residuals": "L3residuals in existing matrix;P001/P058 nonblocking;P084/P085 closed;statistics/AI deferred.",
+  "proof_hashes": {
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+    "outputs/ispc-residual-delivery-20261025/installed-public-delta.json": "f092efaeb3091d3fc345ab2979a5f3fa3ee8ed644d05175e45f393fb78910ac7",
+    "outputs/ispc-residual-delivery-20261025/installed-public.txt": "88facda241ab71035c481c9cc2d4a21c0c2fe5eb4d703d88ffa8557c7602dcb3",
+    "outputs/ispc-residual-delivery-20261025/integration.txt": "52d05eed26351310f897d3b647c605e6fdb0b7d6a570487ff6f7b8a3c11287ed",
+    "outputs/ispc-residual-delivery-20261025/manifest-served.json": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626",
+    "outputs/ispc-residual-delivery-20261025/operational-delta.txt": "7ba0c56bd9395003f7b384683ee106d00dfa500d98ce61e45d5057548e9451dc",
+    "outputs/ispc-residual-delivery-20261025/preflight.txt": "f05ba4c7c5e636da470a6aeb63332d5a673807d2493213df98ef016acef0770d",
+    "outputs/ispc-residual-delivery-20261025/preparation.json": "49e3ade28b69afddb94cf3076964c8bf61197ae201d4eecb9b1619962c9f8a2d",
+    "outputs/ispc-residual-delivery-20261025/progress.txt": "db8b637be9106ed97abbca2ccef38729509a47f2ee006784e2f6f0a0a485bd87",
+    "outputs/ispc-residual-delivery-20261025/restore.txt": "093b66c345788125f01f02aa93867812a3587107515b5592f7aa999cf3f437cc",
+    "outputs/ispc-residual-delivery-20261025/schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "outputs/ispc-residual-delivery-20261025/schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "outputs/ispc-residual-delivery-20261025/status-final.txt": "3f0db035a0d53507176ff8af6f9361c813fe0f64975c61f91ea48a6b53ab5ea5",
+    "outputs/ispc-residual-delivery-20261025/status1.txt": "33f1595c6ab8b9f6e6231e2c54ae78c171dbb560e24dc305180061d8a04a5425",
+    "outputs/ispc-residual-delivery-20261025/status2.txt": "7d9f4cb894d96915b622734a2b39f70df8ef0832337f92136e010f51a5abda6d",
+    "outputs/ispc-residual-delivery-20261025/status3.txt": "8414250023b01144b3d2cdabe21e7ad35c89aee6883b938950b50f6642ba0203",
+    "outputs/ispc-residual-delivery-20261025/status4.txt": "0d8002ce39bc890aade37606652c68c7b10bc05db3372da770aab879cce1742d",
+    "outputs/ispc-residual-delivery-20261025/status5.txt": "0d8002ce39bc890aade37606652c68c7b10bc05db3372da770aab879cce1742d",
+    "outputs/ispc-residual-delivery-20261025/status6.txt": "0d8002ce39bc890aade37606652c68c7b10bc05db3372da770aab879cce1742d",
+    "outputs/ispc-residual-delivery-20261025/status7.txt": "3f0db035a0d53507176ff8af6f9361c813fe0f64975c61f91ea48a6b53ab5ea5"
+  }
+}

docs/investmoz/simulations/ispc-residuals-qa-20261025.json

@@ -0,0 +1,260 @@
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+      "scan": "not claimed"
+    }
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+    },
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+        "title": "Modelo 30 ISPC IMPOSTO SIMPLIFICADO PARA PEQUENOS CONTRIBUINTES",
+        "description": "Documentação oficial sincronizada em tempo real.",
+        "size": "156 KB",
+        "date": "06/01/2026",
+        "url": "/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIRPC%2FModelo%2030%20ISPC%20IMPOSTO%20SIMPLIFICADO%20PARA%20PEQUENOS%20CONTRIBUINTES.pdf",
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+        "viewUrl": "/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIRPC%2FModelo%2030%20ISPC%20IMPOSTO%20SIMPLIFICADO%20PARA%20PEQUENOS%20CONTRIBUINTES.pdf",
+        "file": "C:\\laragon\\www\\portal-investidor-ispc-residuals-qa-20261025\\docs\\investmoz\\simulations\\source-archive\\AT-Modelo-30-ISPC.pdf",
+        "origin": "AT official forms directory",
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+        "bytes": 159748
+      },
+      {
+        "id": "c37f0377df612928865f37cfbfc9dabd",
+        "title": "MODELO B GERAL",
+        "description": "Documentação oficial sincronizada em tempo real.",
+        "size": "312 KB",
+        "date": "28/10/2025",
+        "url": "/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIVA%2FMODELO%20B%20GERAL.pdf",
+        "downloadUrl": "/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIVA%2FMODELO%20B%20GERAL.pdf",
+        "viewUrl": "/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIVA%2FMODELO%20B%20GERAL.pdf",
+        "file": "C:\\laragon\\www\\portal-investidor-ispc-residuals-qa-20261025\\docs\\investmoz\\simulations\\source-archive\\AT-Modelo-B-Geral.pdf",
+        "origin": "AT official forms directory",
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+        "bytes": 319577
+      }
+    ],
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+  },
+  "implemented_calculations": [
+    {
+      "case": "Operação ocasional própria",
+      "positive": "Pessoa singular,semactividadehabitual,actoimprevisível/nãoreiterado,nacional,nasfamílias3(4);IRPS8(3h,4)/9da republicação19/2017;ISPC4/5/8/9/10-A. Cenário100000MZN/3%=3000;opção/factosefectivosdistintosdeprevisão.",
+      "anti_duplication": "Retenção liberatória5%documentadareconciliadacomabase não gera segunda liquidação própria;divergência ficaindeterminada,nãohácréditopresumido."
+    },
+    {
+      "case": "Aquisição que atravessa2.500.000MZN",
+      "positive": "Acumulado2400000+aquisição200000:parcela100000atélimite/retencão5000;excedente100000separado. SóactoIRPSqualificado57(2k),semopçãoISPCaplicável,comrendimentoilíquidoidentificado permite20000noexcedente;total25000de retenções,não imposto próprio do adquirente.",
+      "limits": "Sem enquadramento/base/documentos,parcela excedente e total permanecem indeterminados. Fornecedor com opçãoISPC não recebeIRPS20automaticamente;factura/liquidação própria são âmbito separado. Não se usa20%do excesso de vendasISPC para compras."
+    }
+  ],
+  "implemented_formal_preparation": [
+    "ATcomunicado9/2026visualizado:ModeloB–Geraltransitório,enquanto sistemaéajustado;mesesJaneiro/Abril/Julho/Outubro;nenhumdiadomêsinventado.",
+    "OriginalB–Geral2pconferido:quadros1/2/3/5/6/8/10;linha1base01/montante05,linha2base02/montante06,subtotal09;numeração própria doquadro10nãosemisturacomquadro8.",
+    "HTMLdepreparação,relatóriorecuperado efontes/originaispreservados;semrecriarformuláriooficial,assinatura,recibosouacçãodafuncionário. RetençõesISPC5/IRPS20descritas separadamente.",
+    "Modelo30oficialdisponívelaindaexibe75.000/3%antigos:preservadoparaconsulta,nãotransportadopara2026.",
+    "Estadosdepreparação/submissão/recepção/pagamentodeclaradoscomreferência/dataehistórico;sem efectuaressasacçõesoucertificarAT."
+  ],
+  "remaining_calculations": [
+    {
+      "item": "Juros compensatórios",
+      "state": "montante documentado pode ser conservado;fórmula ainda não implementada",
+      "needed": "regra/taxa/base/período/dias efectivamente aplicáveis,no documento/instrução correspondente;sem zero ou taxa presumidos"
+    },
+    {
+      "item": "Outros enquadramentos da parcela excedente",
+      "state": "sem fórmula genérica;casos diferentes do acto isolado qualificado não recebem taxa automática",
+      "needed": "natureza,regime do fornecedor,opção aplicável,base e suporte concretos;encaminhar para o cálculo próprio quando for outro regime,não bloquear o caso positivo implementado"
+    }
+  ],
+  "external_formal_dependencies": [
+    {
+      "item": "Quadro2doB–Geral",
+      "needed": "correspondência concreta do mês/ano a inscrever para o trimestre;comunicado fornece meses de pagamento,que não são copiados automaticamente para período"
+    },
+    {
+      "item": "Dispensa inferior500MZN noB–Geral",
+      "needed": "Representação declarativa do imposto apurado com prestação dispensada10-A;sem preencher montanteapurado comozero porpresunção. O cálculo imposto/prestação jáestá implementado."
+    },
+    {
+      "item": "Entrega de retenções",
+      "needed": "modelo/código/instrução próprios12(3)ISPCe57(2k)IRPS;B–Geraldeapoio nãoéapresentadocomocorrespondênciacompletadestasretenções"
+    },
+    {
+      "item": "Regulamentação2026/instruções de envio de facturas",
+      "needed": "texto/exemplar/instrução concreta quando disponibilizado;comunicado transitório já implementado,não se mantém pesquisa genérica como aprovação adicional"
+    },
+    {
+      "item": "Submissão e pagamento",
+      "needed": "actos externos e comprovativos reais;nenhuma operaçãoATfoiexecutadaemQA"
+    }
+  ],
+  "operation_data_missing_in_synthetic_preparation": "Identidade/NUIT/área fiscal/domicílio,referência de período ejuros são dados para formalizar a operação,não nova condição de acesso ao cálculo.",
+  "verification": {
+    "preservation_before_tests": "outputs/ispc-residuals-20261025/preservation-before-tests.json",
+    "new_frontend_distinct": 19,
+    "frontend_proofs": [
+      "frontend-final.txt:14passed",
+      "directed-final.txt:1additionalpass",
+      "directed-retention-form.txt:1additionalpass",
+      "directed-known-exclusions.txt:1additionalpass",
+      "directed-dispensation-form.txt:1additionalpass",
+      "directed-liberatory-history.txt:1additionalpass"
+    ],
+    "API": "1test/22assertionspassed;QAloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;APP_BASE_PATHcandidateexplicit",
+    "UI": "Vendedor376/adquirente375separados;3000/5000/20000/25000;guardar→recuperar→relatório;B–Geralpreparadodescarregado;visibilidadeapenasdascondiçõesafectadasverificada",
+    "UI_proofs": [
+      "ui-own-report.txt",
+      "ui-acquisition-report.txt",
+      "ui-occasional-applicability.txt",
+      "ui-regular-applicability.txt",
+      "preparation.html"
+    ],
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "habitual_re_evaluation": "not repeated;arithmetic engines unchanged;24000snapshotpreservedexactly;onlyconditionalvisibilitydeltaexamined"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "07f7d0d73993ffc2924f1b9b2d21cbc53fb7c95aab959c0820fd7dbc35a1fffa"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "beca4eebd3959afa520061f231de25d064723537bd98deb541712ab448eba369"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    }
+  ],
+  "compiled_markers": {
+    "Calcular e guardar operações ocasionais": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar parcela excedente": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Preparar e guardar campos B–Geral": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Descarregar preparação B–Geral": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar acompanhamento D": [
+      "assets/services-Cvwv29Mo.js"
+    ],
+    "Calcular e guardar substituições C": [
+      "assets/services-Cvwv29Mo.js"
+    ]
+  },
+  "schema_backend_configuration_dependency_changes": false,
+  "active_changes": false,
+  "originals_previous_preserved": 17,
+  "existing_books_preserved": "L3,ISPC habitual andacceptedhistories;no reset or overwrite of deliberateedits",
+  "P001_P058": "unchanged;notblocking",
+  "P084_P085": "closed",
+  "statistics_AI": "deferred",
+  "proof_hashes": {
+    "outputs/ispc-residuals-20261025/frontend-final.txt": "bb0db1bde933e5fe08356537df1ba783003629f7fcc21abdcf18e119bcb0ab8d",
+    "outputs/ispc-residuals-20261025/directed-final.txt": "9a2de706bca568599efd9dbfff7cb2c55ba037d64139e0b7d269271b9d84582b",
+    "outputs/ispc-residuals-20261025/directed-retention-form.txt": "44061cb0f2661fb27b6c1e0acca437710d6569f482c0ad521bec95aced7216f5",
+    "outputs/ispc-residuals-20261025/directed-known-exclusions.txt": "9c2e039af72cd3b46624979d1d07cae31ffc7f19572dfec1c279272dfdaee0dc",
+    "outputs/ispc-residuals-20261025/directed-dispensation-form.txt": "ff6ab503c476af55e950937d99a40eb6591d7d479cfed60dcddc681dcf7421fb",
+    "outputs/ispc-residuals-20261025/api.txt": "12ac172c5898f91ed9ac1bd0216265c33683e6984e817c5d6cb8759c1448b184",
+    "outputs/ispc-residuals-20261025/types-package.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/ispc-residuals-20261025/build-package.txt": "d3b9271730c3e0e6dd87f770a7d7badeb7a5e25e76aac44877b4484078e037b4",
+    "outputs/ispc-residuals-20261025/ui-own-report.txt": "c770078829e65c3830116c192d819c1f8327b8024806b841d88436219bb26571",
+    "outputs/ispc-residuals-20261025/ui-acquisition-report.txt": "ce976d2042e8ab7f13c42c42b8bd13a32ad67a2eb64ccf408ddf7d20688f1534",
+    "outputs/ispc-residuals-20261025/ui-occasional-applicability.txt": "72a3eee5b24c5b18faef1ab00076fb9e4d550b84daac41690dfc4488201311b8",
+    "outputs/ispc-residuals-20261025/ui-regular-applicability.txt": "2fb06f6e9e845022a464c9ffcc1fdee66b3ee2566bfce811c3e63b02cef4ab0a",
+    "outputs/ispc-residuals-20261025/preparation.html": "bd8dabebcc27b1e27df345648cf6b8fd5ce780f37d422d23f3689ef941f52cf1",
+    "outputs/ispc-residuals-20261025/active-baseline.json": "ed1e4d9c09215f9695fad1e02e6efec4c5a7097c5c35f0425e3a5142e98f2bc1",
+    "outputs/ispc-residuals-20261025/directed-liberatory-history.txt": "ec7836ece4ea47a5e5b039958f18ed0d00cd87af219e1ce3cad2316c7f36977d",
+    "outputs/ispc-residuals-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/ispc-residuals-20261025/build-final.txt": "939ba2172a3b5360d909d36199887f34a9a654f2f4e57a19a12b9c763dd9ca92"
+  },
+  "preservation_audit": {
+    "matrix_only_changed": "AUD-SIM-INT02",
+    "L1_closed_preserved": 131,
+    "original_PDFs_preserved": 17,
+    "habitual_arithmetic_engines": "ispc-quarter.ts/ispc-withholding.ts byte-identical to6af7092e",
+    "eligibility_regular_path": "byte-identical except message for occasional route",
+    "source_scope_choices": "Separate books,concrete factinputs and exact cap intervals are implementation choices,not new organisational approvals;no generic legal/provenance revalidation."
+  },
+  "liberatory_history_guard": "Same operation reference/date/quarter/amount with documented prior liberatory withholding cannot generate another own payment without explicit correction reference; history preserved.",
+  "QA_status_before_delivery": "QA_grouped_compatible_delta_not_installed",
+  "installation_followup": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "receipt": "ispc-residual-delivery-20261025.json",
+    "ISPC_integrally_completed": false,
+    "IRPS_integrally_completed": false
+  }
+}

docs/investmoz/simulations/l3-additional-delivery-20261025.json

@@ -1,6 +1,6 @@
 {
-  "status": "prepared_compatible_QA_not_installed_fresh_authenticated_backup_restore_pending",
-  "authorization": "Tempo25/10:avançarcoberturaL3QA,conferirapenasofaltanteepreparentregacompatível;depoissaldoL3eL4ISPC.",
+  "status": "installed_and_delta_verified",
+  "authorization": "Tempo25/10:entregarL3combackup/restaurofrescoeconferênciadodelta;L3mantémresiduaispróprios.",
   "base_installed": "7ad187f9f0745245268e3ed5317547a96b4700f3",
   "source_QA": "b189d0fa",
   "candidate_branch": "codex/l3-additional-delivery-20261025",
@@ -262,5 +262,262 @@
     "SemcontacentralATpresumida,novaautoridadeoucondiçãoorganizacional.",
     "Preparação não equivale ainstalação;backup antigo nãoéprovafresca."
   ],
-  "active_writes": 0
+  "active_writes": 0,
+  "candidate_commit": "0f4df8a4d1cfd0d7b788e58d7f6af8d385384d82",
+  "candidate_build_proof": "outputs/l3-additional-delivery-20261025/candidate-build-final.txt",
+  "candidate_types_proof": "outputs/l3-additional-delivery-20261025/candidate-types.txt",
+  "requested_candidate": "0f4df8a4d1cfd0d7b788e58d7f6af8d385384d82",
+  "installed_commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+  "compatibility_correction": {
+    "requested_candidate": "0f4df8a4",
+    "actual_target": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+    "delta": "tests/frontend/iva-l1-delta.test.mjs only; obsolete text assertions updated to accepted P001 residual. No fiscal/runtime/schema/config/data changes.",
+    "new_evidence": "pipeline756/757;singlefailurelegacywording",
+    "directed_verification": "1passed;legacy-assertion.txt",
+    "P001": "remainsresidual;no functional expansion or research"
+  },
+  "authenticated_backup": {
+    "stage": "/var/backups/investmoz-l3-additional-delivery-20261025/backup",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "ef95cc22d9c5c6b924309fa8c7654a42d7afe67e26b0c118903f507dd2693d0e",
+    "files_sha256": "b60d64adfc99ed51621ace3d8b273bf3c723978cf8dd08b16c61fab5a3dfb0e3",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "l3_additional_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "ef95cc22d9c5c6b924309fa8c7654a42d7afe67e26b0c118903f507dd2693d0e",
+    "active_database_writes": 0
+  },
+  "installed_preservation": {
+    "installed": {
+      "status": "installed",
+      "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+      "release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "previous_release": "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 12,
+    "documentary_files_verified": 17,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "8ba41882cd8a7068c45619b3234af395"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "e2140cc9610defc5e64743159fb4df57"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 153,
+          "checksum": "66a8c21d1167a5c4ef27e205006736d4"
+        },
+        "after": {
+          "rows": 154,
+          "checksum": "6bd8d1311dcc20736dacc02873316399"
+        }
+      }
+    },
+    "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
+  },
+  "installed_public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+      "branch": "main",
+      "built_at": "2026-10-25T15:12:37.806036+00:00",
+      "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Repartição do IVA documental em MZN": [
+        "assets/services-Yy7oCdim.js"
+      ],
+      "Reconciliação da dedução anterior": [
+        "assets/services-Yy7oCdim.js"
+      ],
+      "Cálculos indeterminados e condições para resolver": [
+        "assets/services-Yy7oCdim.js"
+      ],
+      "Preparação dos quadros L3 e formalidades": [
+        "assets/services-Yy7oCdim.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-Yy7oCdim.js"
+      ],
+      "Calcular e guardar acompanhamento D": [
+        "assets/services-Yy7oCdim.js"
+      ],
+      "Calcular e guardar substituições C": [
+        "assets/services-Yy7oCdim.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-DEYq4rSm.js",
+        "status": 200,
+        "sha256": "76e21fbdb32395a7208023b171208a278d966a726ca5da75616eb4895f900085"
+      },
+      {
+        "file": "assets/services-Yy7oCdim.js",
+        "status": 200,
+        "sha256": "fcccdac290664ac7ab03656f2b82fc412d558352611f96d356d0fa6b82eabee8"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-BFOK3ylo.js",
+        "status": 200,
+        "sha256": "ee9695ec2699120f5e9381d3e27384a6e4c969899f12659b75b47e7f8f3fa2ac"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-8LF5gm1q.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"
+  },
+  "build_dependency_archival": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 11,
+    "free_before": 4627697664,
+    "free_after": 7521255424,
+    "receipt": "/var/backups/investmoz-build-dependencies-20261025/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/de36f02880adf2337edf9f08c3eb424424adcca0-b247ef3c",
+      "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "8d6ea77eb4b34d86d207362d583cfa8bf2880b907becd9b00398964482c6b4bd",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "2f251473865d14b953236ab95b1521764754d76abd79b58ca7d38c96dfe2fab1",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 153,
+        "after_rows": 156,
+        "changes": [
+          {
+            "key_sha256": "9e2b645a40c93a4975977fd394b80496ecabd7a5b8ae17c259b4105f342e5937",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "1fbd25a79d44d1826aa3b95e1bf19c4268a56b0398ec74f3d4e5b7d5bc44c752",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "65497833fad3b62fd5f3982ff4c6c2770ffb0599616e57f917d38762b87cc59a",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          }
+        ]
+      }
+    },
+    "business_tables_unchanged": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "remaining_balance_reference": "l3-e-additional-coverage-qa-20261025.json:current_L3_balance_20261025"
 }

docs/investmoz/simulations/l3-e-additional-coverage-qa-20261025.json

@@ -116,14 +116,14 @@
     ]
   },
   "current_L3_balance_20261025": {
-    "base_installed": "7ad187f9",
+    "base_installed": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
     "QA_increment": "b189d0fa",
     "items": [
       {
         "item": "Entrega do incremento b189d0fa",
         "tipo": "disponibilização",
-        "estado": "QA demonstrada;não instalada",
-        "falta": "Entrega pelo processoGit existente,com comparação fresca do destino,backup/restauro e conferência do delta. Não repetir provas aceites sem alteração relevante."
+        "estado": "Entregue e conferido no activo em fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+        "falta": "Nenhuma neste delta;backup/restauro fresco e conferência pública/protegida concluídos. Demais itensL3 mantidos com âmbitos próprios."
       },
       {
         "item": "Mudança/anulação de dedução anterior e versões divergentes",
@@ -157,7 +157,9 @@
       }
     ],
     "scope_limit": "A prevenção de duplicação cobre os livros/históricos recuperados. Reconciliação central com aAT ou todos os dossiers não foi demonstrada;isto é limite técnico registado,não nova condição organizacional de fecho.",
-    "outside_L3": "L1:131entregues+P001residual+P058parcial/residual=133;P084/P085fechados. P001retomasócomnovoesclarecimentoconcreto;L2limitespróprios;estatísticas/IAadiadas."
+    "outside_L3": "L1:131entregues+P001residual+P058parcial/residual=133;P084/P085fechados. P001retomasócomnovoesclarecimentoconcreto;L2limitespróprios;estatísticas/IAadiadas.",
+    "prepared_candidate": "0f4df8a4d1cfd0d7b788e58d7f6af8d385384d82",
+    "delivered_increment": "0f4df8a4 + fa32a2b9(test-only)"
   },
   "P001_followup": {
     "status": "residual_preserved_resume_only_on_concrete_clarification",

docs/investmoz/simulations/official-source-register.md

@@ -106,3 +106,89 @@ A pesquisa read-only no catálogo oficial da INM voltou a localizar o BR n.º 18
 Fontes oficiais: [catálogo INM — BR 186/187 e aviso de indisponibilidade gratuita](https://inm.gov.mz/pt-br/bulletin?field_tipo_de_produto_tid_br=43), [ficha BR 186](https://inm.gov.mz/pt-br/content/br-n%C2%BA-186-de-300926-boletim-da-rep%C3%BAblica-i-serie), [ficha BR 187](https://inm.gov.mz/pt-br/content/br-n%C2%BA-187-de-011026-boletim-da-rep%C3%BAblica-i-serie).
 
 Estado: confirmação oficial apenas de existência, datas e modalidade de acesso; textos, diplomas, artigos, vigência, transição e âmbito fiscal continuam por confirmar. Manter IRPC, IRPS, ISPC, IVA regulamentar, pautas/cálculos aduaneiros e regras contributivas sem activação até obtenção, análise e aprovação competente.
+
+## 25/10/2026 — fontes adicionais dos residuais ISPC
+
+Inventários oficiais AT guardados antes da selecção:39formulários,189documentos legislativos e4comunicados. O Comunicado9/2026 e os exemplares B–Geral/Modelo30 foram recuperados pela ligação pública do próprio portalAT. A republicaçãoIRPS19/2017 é exemplar do BR202/7.ºsuplemento,disponibilizado pelaOCAM;arts8/9naPDF4 e57naPDF13 foram conferidos visualmente,com alteração2026confrontada naLei11/2025. O código local mais antigo não foi usado para a numeração dos actos isolados. A aceitação oficial mantém-se,sem segunda validação de proveniência.
+
+- `AT-Comunicado-9-2026-ISPC.pdf` — SHA256 `106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973`;original preservado emsource-archive,sem publicação/activação automática.
+- `AT-Modelo-B-Geral.pdf` — SHA256 `bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57`;original preservado emsource-archive,sem publicação/activação automática.
+- `AT-Modelo-30-ISPC.pdf` — SHA256 `6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c`;original preservado emsource-archive,sem publicação/activação automática.
+- `Lei-19-2017-IRPS-BR-OCAM.pdf` — SHA256 `c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d`;original preservado emsource-archive,sem publicação/activação automática.
+
+Uso:comunicadoATindicaB–Geraltransitório;campos correspondidos por quadro. Modelo30aindacontém75.000/3%antigos epermaneceexcluído dos cálculos2026. IRPS57(2k,4)suporta20%sobre rendimentoilíquido de acto isolado qualificado,nãotaxagenérica de compras excedentes. Citações,URLs ehashes completos no recibo ispc-residuals-qa-20261025.json. Scan/vigência global não foram certificados por esta importação privada.
+
+## 25/10/2026 — L5 IRPC:fontes e limites concretos
+
+Reutilizados os inventários de8143ficheiros locais e39formulários/189documentosAT. Código localIRPColectivas.pdféDecreto21/2002,revogadoLei34/2007,nãoaplicado2026. BR252/2022localé3.ºsuplemento turístico;Lei20/2022,p2731identificadaINM,nãoconstadesseexemplar. Sem repetirpesquisa genérica nemexigiroutraaprovaçãodafonte. Lei12/2025 jáaceite fornece62(5)/67(5),PDF19,p2180(19),conferidos visualmente;remissão67(7)→62(6)preservada,nãocorrigidanooriginal. MRFTA19/39AT,p1–2,conferidovisualmenteincluindoinstruções;fichas/códigos/CERnovosficamdelimitados.
+
+- Lei-34-2007-BR52.pdf;SHA256`cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e`;https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Lei_34_2007.pdf_2063068952.pdf;Art67(3)/68 visually reviewed onPDF19;other text identified.
+
+- Lei-4-2012-BR3.pdf;SHA256`b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121`;https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Lei-n-4.2012-de-23-de-Janeiro-de-2012.pdf_2063068952.pdf;Original inventoried/preserved;full article mapping not yet complete,no rate activated from this copy.
+
+- Lei-19-2013-BR76.pdf;SHA256`bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76`;https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Lei-n_19.2013.pdf_2063068952.pdf;Original inventoried/preserved;full article mapping not yet complete,no rate activated from this copy.
+
+- Decreto-9-2008-BR16.pdf;SHA256`96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697`;https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Decreto_9_2008.pdf_2063068952.pdf;Original inventoried/preserved;full article mapping not yet complete,no rate activated from this copy.
+
+- AT-MRFTA-19-39.pdf;SHA256`8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b`;https://www.at.gov.mz/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIRPS%2FIRPS-IRPC%20MRFTA%20-%2019-39.pdf;MRFTA p1–2 visually reviewed;consultation/preparation,not submission.
+
+Originaisprivadospreservados;sempublicação/activaçãoautomática,semdeclararscanoucertificaçãoefectuados. Lei4/2012,19/2013eRegulamento9/2008foramrecuperados/inventariados;correspondênciaintegralpendente,nãoforamusadosparaactivartaxasantigas. Recibo:irpc-l5-withholdings-qa-20261025.json.
+
+## 25/10/2026 — L5: Lei 20/2022 recuperada e correspondência das taxas
+
+O novo exemplar integral do BR 252/I, de 30/12/2022, foi recuperado em arquivo público do CIP. A Lei 20/2022 consta da primeira página, impressa 2731, conferida visualmente. O ficheiro anterior continua identificado como 3.º suplemento turístico; não foi substituído nem reinterpretado. As 268 páginas do novo original ficam inventariadas e preservadas; o restante PESOE não é usado para activar retenções.
+
+Origem: https://www.cipmoz.org/wp-content/uploads/2023/financas/17F%29%20Lei%2029_2022%20Plano%20Economico%20Social%20Or%C3%A7amento%20do%20Estado%202023.pdf
+
+SHA256: `1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d`. Exemplar: `docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf`. Lei19/2013 PDF2/p682(22) também conferida visualmente:62(3)liberatória20% e62(4)a–d10% específicos. Lei20/2022 mantém62(1/3/4) e termina medidas agrícolas em31/12/2025;Lei12/2025 estabelece62(5)digital/moeda electrónica. A fonte oficial permanece aceite; a nova leitura resolve uma lacuna de texto, sem revalidação genérica. Sem publicação/importação automática ou scan declarado. Recibo: `irpc-l5-grouped-qa-20261025.json`.
+
+
+## 25/10/2026 — L5 dispensas e convenção PT–MZ
+
+Inventários anteriores reutilizados; inventário completo dos29 originais fiscais em `irpc-l5-reliefs-qa-20261025.json`, incluindo27 anteriores preservados e2 novos. CIRPC Lei34/2007 art68(d/f), PDF19/p768(73), conferido visualmente; listas de alterações Lei4/2012 PDF1 e Lei19/2013 PDF1 não alteram68. Lei20/2022 e Lei12/2025 já correspondidas no recibo agrupado. Sem reutilizar código revogado2002.
+
+CDT PT–MZ, RAR36/1992: original oficial no arquivo do Ministério Público português, arts1/4/12;PDF13–14 conferidas visualmente. Protocolo/RAR36/2009, original DR,PDF1–2/p2752–2753:IRPC/residência e definição12(3);art15 aplicabilidade temporal confrontado. DR apresenta os diplomas em vigor; vigência do Protocolo07/06/2009 documentada na ficha oficial do Ministério Público, efeitos na fonte a partir do ano seguinte. Recorte2026 não estende automaticamente a outras categorias ou tratados. A condição de aplicação12(2) não é confundida com cumprimento de formalidades externas;21-RFI português não imposto em Moçambique.
+
+Novos originais privados preservados, sem publicação/importação automáticas, sem scan ou certificação declarados:
+
+- docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf;SHA256`d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d`;origem:https://dcjri.ministeriopublico.pt/sites/default/files/documentos/instrumentos/rar36-1992.pdf.
+
+- docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf;SHA256`f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b`;origem:https://files.dre.pt/1s/2009/05/08900/0275202756.pdf.
+
+Referências oficiais adicionais: https://diariodarepublica.pt/dr/detalhe/resolucao-assembleia-republica/36-1992-408879 ; https://diariodarepublica.pt/dr/detalhe/resolucao-assembleia-republica/36-2009-607572 ; https://dcjri.ministeriopublico.pt/instrumento/protocolo-entre-republica-portuguesa-e-republica-de-mocambique-que-reve-convencao-para . A aceitação das fontes oficiais permanece, sem revalidação genérica.
+
+
+## 25/10/2026 — MRFTA e juros compensatórios: correspondência concreta
+
+Reutilizados os29 originais aceites,sem perdas por hash. MRFTA19/39AT,PDF1–2,semAcroForms:quadros1–7 e instruções conferidos visualmente,8/9 reservados. O incremento preenche um mapaHTML correspondente,sem alterar o original ou alegar submissão. Rubricas normais de capitais/prediais e liberatórias IRPC intelectuais/equipamento/capitais/serviços correspondidas pelo nome e natureza;digital/especiais não presumidos. CER permanece dado transcrito com referência,não número de campo da guia antiga.
+
+Decreto9/2008,PDF6/p121,art25(1–3),ePDF8/p123,art35:juros compensatórios e distinção da natureza da retenção. A página oficial BM do Mercado Monetário explica a descontinuidade da MAIBOR em consequência do acordo de17/05/2017. Snapshot integral preservado em `source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html`,SHA256`00e8a7e0d3a1db4ca3beb56d5361b2084a0f1684f3d40fc1c203702a2190e063`. Origem:https://bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-monetario/ . Não usar MIMO ou Prime como sucessor fiscal por inferência. Nenhuma taxa2026 genérica activada;liquidação documentada pode ser transcrita com período/data/prova. Sem nova validação de credibilidade oficial,sem publicação/importação automáticas,sem scan declarado. Inventário completo e hashes no recibo `irpc-juros-mrfta-qa-20261025.json`.
+
+O snapshot HTML é versionado com `-text -diff` no caminho exacto de `.gitattributes`,conservando bytes e espaços do original em vez de normalizar linhas. Hash conferido também contra o blob Git antes de preparar o bundle final.
+
+
+## 25/10/2026 — dois pontos restantes: parâmetros e correspondências
+
+Reutilizados30originais aceites,sem alteração por hash. O seguimento não carrega taxa fiscal2026 nem novo CER. A aritmética exige fonte/fundamento,janela temporal,base anual e arredondamento explícitos do caso;ensaios usam parâmetros fictícios. Registo de montante liquidado e cálculo por perfil são vias distintas.
+
+Inventário oficial AT189documentos recuperado em `outputs/irpc-interest-cer/at-legislation-inventory.json`,SHA256`d74e764224d97fdea2e6e6e3496614c9b0f94941e8f8757eed8e7847bda9508c`;escopo desta leitura:metadados/títulos,não revisão integral de novos PDFs. URL:https://www.at.gov.mz/api/documents?root=LEGISLACAO . Referências aoDecreto68/2014/desagregaçãoCER identificadas em pesquisa;sem correspondência detalhada aplicável recuperada para activação. Rascunhos sem diploma/número e agregados de receitas não usados como CER MRFTA. Sem revalidação genérica da credibilidade das fontes aceites,sem publicação/importação automática. As lacunas concretas permanecem no recibo `irpc-interest-cer-qa-20261025.json`.
+
+
+## 25/10/2026 — L6, cadeia do primeiro acréscimo36(1)c
+
+Reutilizados30originais aceites,sem alteração. Conferidos visualmenteLei34/2007PDF6/p768(60) ePDF10/p768(64);Lei4/2012PDF2/p34(5) ePDF3/p34(6);Lei19/2013PDF1/2,p682(21/22). Novo exemplar oficialAT,catálogo19/2009,conserva5páginas do4.ºsuplementoBR36,10/09/2009,incluindoLei20/2009. PDF4/p272(16)confirma36(1)a–i mantidas eaditamentosj–n;fonte original/hash/URL no reciboirpc-l6-adjustments-qa-20261025.json. Correspondência executável limitada36(1)c;demais artigos não declarados implementados. Lei20/2022altera61/62 eLei12/2025altera3/5/20/62/67/75,adita61-A/revogações próprias,conforme provas aceites. Nova consulta responde só à cadeia do acréscimoL6,não às pendênciasL5. Sem publicação/importação documental,scan ou certificação presumidos.
+
+
+## 25/10/2026 — L6: conferência do recorte até lucro tributável
+
+Sem novos originais:31exemplares da QA664c88c8 preservados por hash. Reutilizada a fonte oficial aceite Lei34/2007, PDF6/p768(60),17/18, e PDF7/p768(61),20/22; Lei20/2009, exemplar oficialAT já arquivado, PDF2/3,p272(14/15), alterações18/20/21/22/24, conferidas visualmente. A cláusula geral de custos indispensáveis e as receitas ordinárias aplicam-se mediante qualificação expressa do caso; não se presume dedutibilidade de todas as linhas de um plano. As demais alterações aceites são reutilizadas no âmbito já documentado. Variações/correcções conhecidas não zero,amortizações e juros financeiros remanescentes não ganham regra neste incremento. A abertura do webdav pela ferramenta web falhou; foi usado o exemplar oficial arquivado exacto, sem reconstrução secundária ou nova validação genérica. Nenhuma pesquisa das pendênciasL5 foi reaberta.
+
+
+## 25/10/2026 — L6:deduções/perdas para matéria colectável
+
+Reutilizados31originais sem alteração por hash. Lei34/2007PDF5/p768(59),15(1)a/15(2–4),ePDF12/p768(66),41(1–7),conferidos visualmente. Art15 distingue perdas/benefícios à base de outras fases;41 estabelece cinco exercícios posteriores e restrições concretas. O recorte suporta apenas exercícios anuais ordinários/perdas próprias do regime geral;períodos curtos41(5),restrições especiais41(4/6),métodos indirectos e transferências41-A conservam correspondência específica. Listas de alterações aceites reutilizadas;Lei20/2009adita41-A,não activa transmissão de perdas nesta entrega. Não inferir ordemFIFO,percentagem de dedução ou benefício positivo de valor digitado. Sem pesquisa/revalidação genérica das dúvidasL5 e sem novo original/importação/publicação.
+
+
+## 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.

docs/investmoz/unification/proactive-handoff-gurue-qa-20261027.json

@@ -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": {
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+      "2023-11-09",
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+    "not_imported_or_published": true
+  },
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+    "Beneficiaries are not automatically buyers or payers"
+  ],
+  "preserved": {
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+    "accepted_proofs": "reused_without_repeating_suites",
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+  },
+  "installation": "No remote or deployment operation;capacity remains a precondition to next installation",
+  "private_outputs": "outputs/proactive-handoff-gurue-20261027/",
+  "new_application_code": false
+}

docs/investmoz/unification/proactive-investment-first-qa-20261027.json

@@ -0,0 +1,246 @@
+{
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+      "app/Services/OpportunityManagement.php",
+      "app/Services/OpportunityPromotion.php",
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+      "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",
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+        "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
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+        "passages": [
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+            "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",
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+        "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."
+          }
+        ],
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+      }
+    ],
+    "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"
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+      "status": "synthetic_QA_only"
+    },
+    {
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+      "sector": "Agronegócio/cadeia do chá",
+      "territory": "87a8ba3d-b152-560c-a566-7db4531ad536",
+      "status": "synthetic_QA_only"
+    }
+  ],
+  "remaining": {
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+    "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
+}

docs/investmoz/unification/proactive-opportunity-model-qa-20261027.json

@@ -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",
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+  "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": {
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+        "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": {
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+        "updated_case_rows_only": [],
+        "new_rows": 0
+      },
+      "documents": {
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+        "updated_case_rows_only": [],
+        "new_rows": 0
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+      "value_chains": {
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+        "new_rows": 0
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+      "audit_events": {
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+        "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"
+  ]
+}

docs/investmoz/unification/proactive-real-pilot-qa-20261027.json

@@ -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": [
+    {
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+      "original": "C:\\Mac\\Home\\Documents\\TEMPO\\Portal Tempo\\Dados de empresas\\EMPRESAS_LIST 2014-2022.xlsx",
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+      "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."
+}

docs/investmoz/unification/proactive-regional-clients-qa-20261027.json

@@ -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": {
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+      "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/",
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+      "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"
+  ]
+}

docs/investmoz/unification/proactive-team-autonomy-qa-20261027.json

@@ -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/"
+}

docs/investmoz/unification/sequential-delivery-preparation-20261027.json

@@ -0,0 +1,79 @@
+{
+  "date": "2026-10-27",
+  "status": "authorised_prepared_not_installed_SSH_session_unavailable",
+  "authorization": "User explicitly authorised both deliveries,first L8 then proactive,no new authorisation required",
+  "stage1": {
+    "candidate": "c85e772d2fd2be5182eb4d768ddd34d43962bf59",
+    "includes": "14360748194f3658d91a7d7ae5615efd0fcbfbb7",
+    "runtime": "11a6cee981f0a425b0fceefb6ed85485bb298245",
+    "capacity_notes_reconciled": "c85e772d changes documentation only;historical suspension superseded by current explicit authorisation;capacity must be freshly measured",
+    "runtime_delta_files": [
+      "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"
+    ]
+  },
+  "stage2": {
+    "runtime_merge_commit": "74f7f93a750cfb88f9816512ee7add6473a3e34f",
+    "branch": "codex/sequential-delivery-20261027",
+    "includes_proactive_candidate": "0ff402a11dbf8d41c499dccd39184fdc20c833f4",
+    "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
+}

resources/js/components/educational-article-card.tsx

@@ -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}

resources/js/components/opportunity-search-filters.tsx

@@ -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>

resources/js/components/portal-hero.tsx

@@ -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

resources/js/components/proactive-investment.tsx

@@ -0,0 +1,90 @@
+import { createOperationKey } from '@/lib/operation-key';
+import { Field, control, button } from '@/pages/management/shared';
+
+export type ProactiveEvidence = {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[]}[];
+};
+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>[]};
+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=[]}:{value?:ProactiveAnalysis;onChange:(value:ProactiveAnalysis)=>void;options?:ProactiveOptions;history?:{version:number;at:string;state:string;problem:string;confirmation:string}[]}){
+    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 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']}))}
+        <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)});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.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};
+}

resources/js/components/sector-content.tsx

@@ -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>
+    );
+}

resources/js/components/sector-entry.tsx

@@ -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) => (

resources/js/components/simulation-form.tsx

@@ -1,3 +1,10 @@
+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';
+import {SimulationIspcWithholding} from '@/components/simulation-ispc-withholding';
+import {SimulationIspcQuarter} from '@/components/simulation-ispc-quarter';
+import {SimulationIspcEligibility} from './simulation-ispc-eligibility';
 import { simulationDraftEtag } from '@/lib/simulation-draft-etag';
 import { SimulationPublishedIva, type PublishedIvaInput } from './simulation-published-iva';
 import { SimulationMonthlyIva } from './simulation-monthly-iva';
@@ -3501,6 +3508,13 @@ export function SimulationForm() {
                         onCurrencyChange={(value) => change('currency', value)}
                     /></details>
                 )}
+                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcEligibility draft={draft} onChange={change} />}
+                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcQuarter draft={draft} onChange={change} />}
+                {(current.id === 'financial' || current.id === 'tax') && <SimulationIspcWithholding draft={draft} onChange={change} />}
+                {(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' ||

resources/js/components/simulation-irpc-annual.tsx

@@ -0,0 +1,25 @@
+import {useState} from 'react';
+import {annualBook,newAnnualBook,saveAnnualBook,reuseAnnualAssessment,annualAssessment,annualWithholdingOptions,reuseAnnualWithholding,newAnnualPpc,recordAnnual,annualReportRows,annualHtml,annualSettlementSource,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 e 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>{annualSettlementSource}</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><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><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>
+ {([['pec','PEC'],['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>;}
+}

resources/js/components/simulation-irpc-assessment.tsx

@@ -0,0 +1,13 @@
+import {newNormalAssessmentInput,type NormalAssessmentInput} from '@/lib/irpc-normal-assessment';
+import type {NormalBook} from '@/lib/irpc-normal';
+
+export function SimulationIrpcAssessment({book,save}:{book:NormalBook;save:(b:NormalBook)=>void}){
+ if(!book.base)return null;
+ const a=book.assessment,change=(p:Partial<NormalAssessmentInput>)=>save({...book,assessment:{...(a??newNormalAssessmentInput()),...p}});
+ if(!a)return<button type="button" onClick={()=>change({})}>Iniciar cálculo da colecta normal</button>;
+ return<fieldset aria-label="Colecta — regime normal" className="space-y-3 rounded border p-3"><legend>Matéria colectável → colecta</legend><p>Reutiliza a matéria colectável actual. Exercício:{book.year||'por identificar'};período anual correspondente à conferência financeira. A taxa geral identificada para2026 é32%,artigo61(1). Benefícios,taxas reduzidas,tributações autónomas e outros casos especiais permanecem separados.</p>
+ <label className="block">Enquadramento da colecta<select aria-label="Enquadramento da colecta" value={a.treatment} onChange={e=>change({treatment:e.target.value as NormalAssessmentInput['treatment']})}><option value="">Informação em falta</option><option value="general_61_1">Regime normal — taxa geral32%,artigo61(1)</option><option value="other">Benefício ou caso especial — correspondência própria</option></select></label>
+ <label className="block">Suporte ou pressuposto da taxa geral neste caso<input value={a.reference} onChange={e=>change({reference:e.target.value})}/></label>
+ <p>Lucro tributável → matéria colectável → colecta → saldo final a pagar ou recuperar. O saldo final pertence aL8:retenções,pagamentos e créditos anuais não são abatidos aqui. Uma colecta conhecida não significa saldo final conhecido.</p>
+ </fieldset>;
+}

resources/js/components/simulation-irpc-costs.tsx

@@ -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>;
+}

resources/js/components/simulation-irpc-depreciation.tsx

@@ -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>;
+}