feat(irpc): prepare exact values and documented M20 M22 field mappings

.gitattributes

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

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

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

app/Http/Middleware/EnsureSimulationRecoveryCookie.php

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

app/Http/Requests/StoreSimulationFormDraftRequest.php

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

docs/investmoz/consolidated-review-matrix-2026-10-03.md

@@ -353,3 +353,391 @@ Fecho do delta privado na homologação: candidata `fb4e7d89` integrada em `65ed
 Actualização do mesmo requisito: os 28 rascunhos têm edição, leitura privada, prévia sem guardar, recuperação e publicação/retirada pela interface em QA, preservando originais, origem e revisões. Seis testes/1.000 asserções, TypeScript e build passaram; publicação positiva apenas em transacções revertidas. Pacote privado v2 preparado com 28 originais e proveniência; não transportado nem publicado na homologação. Guia, permissões existentes, lacunas de imagens, dependências da entrega e reversão na secção «Legado — edição e leitura dos 28 rascunhos em QA» do manual. Pedido funcional expresso da Tempo; hash de âmbito, prévia e controlo de versão são escolhas técnicas, sem novo papel/aprovador. Conserva o saldo de 20 públicos aceites e dois originais incompletos, sem repetir provas ou fechar a integração integral.
 
 Referência do acervo legado, 22/10/2026: a lista única `v2/auditoria-portal/legado-correspondencia-integral.md` e o CSV existente reconciliam 50 identidades (20 publicados, 28 por integrar no destino, um vazio, um sem título). 20/20 páginas conferidas por HTTP anónimo/identidade/origem; cartões de Turismo observados no destino. Os 28 restantes avançaram para rascunhos internos QA, com ClamAV real e repetição idempotente, sem publicação. Recibo e limites no manual, secção «Legado — correspondência integral e avanço privado QA». As duas lacunas editoriais foram confirmadas no original. Não fecha a integração integral nem substitui revisão editorial por prova HTTP; nenhuma alteração activa nesta passagem.
+
+
+## 25/10/2026 — L5: dispensas e convenção demonstradas em QA
+
+Base de código `2b33a1c3`, ramo `codex/irpc-l5-reliefs-qa-20261025`. O último relatório de instalação mantém o portal nessa entrega; este candidato não executa instalação. O inventário anterior de L3, ISPC, câmbio, fontes e provas aceites é reutilizado. Comparação do delta: sem alteração nesses módulos, em schema/migrações, configuração ou permissões; sem escrita na base activa. As correcções de codificação que tinham atingido trechos históricos durante a preparação foram retiradas do delta; os registos anteriores são conservados.
+
+**Executável:** dispensa 68(d) para serviços/uso de equipamento 67(1)b/g com natureza por conta, titular sujeito a IRPC relativamente ao rendimento; dispensa 68(f) para rendas de sociedade de gestão de imóveis próprios fora da transparência fiscal 6(1)c; limite convencional de 10% sobre royalties/uso de equipamento qualificados PT–MZ, não digitais, titular residente convencional em Portugal, beneficiário efectivo, sem EP em Moçambique, devedor residente em Moçambique e montante sem excesso por relações especiais. As condições são dados documentados do caso, sem aprovador adicional. A selecção de regra não é substituída por texto livre ou taxa manual. Outros ramos continuam separados.
+
+Reutilizados contraparte, residência/EP, documento, qualificação, montante e conversão da linha. Diploma, artigo, período, documentos e condições ficam no mesmo livro e no histórico. Alterar a prova invalida apenas a correspondência do resultado afectado. A dispensa produz retenção zero justificada, apresentada como dispensa, sem isentar o rendimento nem gerar crédito anual. Informação insuficiente, negativa, período incompatível ou artigo divergente fica indeterminada, sem zero/taxa reduzida presumidos. A existência de prova de entrega numa linha dispensada pede reconciliação sem apagar o pagamento.
+
+**Demonstração:** Wayfinder `wayfinder:generate --with-form`, pelo wrapper QA guardado `tools/irpc-reliefs-qa.php routes`; TypeScript passou; compilação completa QA passou. Nove testes novos e cinco verificações dirigidas de compatibilidade IRPC passaram. API privada: um teste/17 verificações, base `simulator_fiscal_delta_20261021_test`, loopback55441, transacção com rollback. Resultados 68(d),68(f), convenção e informação insuficiente recuperados com documentos/histórico. Relatório de retenções, exportação de preparação e dossier financeiro conferidos a partir da recuperação da API. Corrigida a associação da secção «IRPC — retenções» à secção financeira do dossier: a linha existia, mas era omitida nessa apresentação. UI sintética do componente real demonstra cálculo, gravação/recuperação local e relatório; esta prova local é distinta da API privada.
+
+**Reprodução:** gerar routes/actions com `php tools/irpc-reliefs-qa.php routes`; executar `node --test tests/frontend/irpc-reliefs.test.mjs` (produz a amostra sintética); executar `php tools/irpc-reliefs-qa.php test`. Usar PHP8.5/Node24 e dependências existentes. `tsc --noEmit`; compilação `INVESTMOZ_QA_BUILD=1 vp build` no ramo QA. Os módulos gerados são artefactos locais, sem edição manual ou commit.
+
+**Saldo na mesma matriz:** restantes alíneas68, categorias digitais/residentes não correspondidas, outras convenções/Estados e casos com EP, dividendos/juros ou excesso por relações especiais mantêm correspondência própria. Juros de mora, rectificações, agregação, rubricas/CER e preenchimento do MRFTA permanecem discriminados. O cálculo convencional não declara cumpridas as formalidades de accionamento, recepção ou aceitação AT. Não são transportados formulários portugueses21-RFI para obrigações moçambicanas. Pendências condicionam apenas os casos dependentes. L5, IRPC e IRPS não estão integralmente concluídos. L3/ISPC/câmbio não foram retestados; as suas provas são reutilizadas. Entrega conjunta preparada apenas para os recortes demonstrados. Instalação futura segue o procedimento Git e os controlos de destino/backup/restauro já existentes.
+
+Recibo: `docs/investmoz/simulations/irpc-l5-reliefs-qa-20261025.json`; provas locais em `outputs/irpc-reliefs/`.
+
+
+## 25/10/2026 — dispensas IRPC e convenção PT–MZ instaladas pelo Git
+
+Instalada `ce746d88`, com `2b33a1c3` preservada como release anterior. Backup fresco2026-10-25T18:00:39Z:174 tabelas e369 ficheiros/configuração;restauro isolado em contentor sem rede/55441 passou. Quatro ficheiros de execução conferidos,28 protegidos L3/ISPC/câmbio e29 originais preservados. Schema,permissões e configuração iguais;zero migrações/importações. As172 tabelas de negócio mantêm checksums;apenas cache operacional e sessões anónimas das verificações foram reconciliadas. O mínimo de espaço do instalador foi reposto pelo arquivo e verificação de dependências de5 releases antigas,sem tocar na actual/anterior nem apagar dados/backups.
+
+Manifesto público/revisão servida,8marcadores compilados e simuladorHTTP200 conferidos. Provas QA aceites reutilizadas;CI habitual do procedimento Git passou. Sem ampliar a cobertura:68(d/f) e royalties/uso de equipamento PT–MZ nos casos efectivamente demonstrados. Juros,MRFTA e restantes casos continuam na mesma matriz;L5 permanece parcial. Seguimento em QA separado,sem instalar novos cálculos. Recibo:`irpc-l5-reliefs-delivery-20261025.json`.
+
+
+## 25/10/2026 — juros e preenchimento MRFTA: incremento QA após ce746d88
+
+O portal mantém a entrega instalada `ce746d88`, com `2b33a1c3` preservada;recibo de instalação `irpc-l5-reliefs-delivery-20261025.json`. Seguimento isolado em `codex/irpc-juros-mrfta-qa-20261025`,sem nova instalação. Reutilizadas as provas aceites;29 originais e29 ficheiros protegidos conferidos por hash. Sem delta de schema,configuração ou permissões.
+
+**Preenchimento:** quadros1–7 do MRFTA de preparação,um mês/ano;identidade fiscal reutilizável entre livros sem sobrescrever edições nem misturar NUIT distintos. Base,taxa,imposto,documentos e entregas vêm do cálculo IRPC guardado. Agrupamento apenas da mesma rubrica/taxa/CER. Retenções sofridas,dispensas e outros períodos ficam separados. CER requer referência aplicável;os números de campos do M/39 antigo não são convertidos em códigos de receita. Rubricas digitais/especiais desconhecidas e múltiplas taxas na mesma rubrica permanecem discriminadas. Quadros8/9 não são assinados/preenchidos pelo portal. Exportação HTML de preparação,não alteração do PDF oficial nem declaração submetida.
+
+**Juros:** Decreto9/2008,25/35,PDF6/8,p121/123 identifica MAIBOR12meses+2p.p.;BM documenta a descontinuidade da publicação. Não foi obtido parâmetro fiscal sucessor aplicável2026;MIMO/Prime não o substituem. Implementada transcrição de juros compensatórios de liquidação documentada,com período,data,montante e referência;ou ausência de atraso quando entrega integral e datas/prazo documentados coincidem. Informação insuficiente não vira zero. Juros de mora continuam por implementar. O subtotal do principal permanece disponível;total do formulário fica indeterminado enquanto faltarem juros,CER,completude ou situação de outras rubricas (IRPS/autónoma),sem isenções ou créditos presumidos. A completude é um dado da preparação,não novo aprovador organizacional.
+
+**Prova do delta:**12 testes novos+1 de apresentação IRPC;TypeScript e compilação QA passaram. API privada1teste/14verificações com rollback no55441;preparação→gravação→recuperação→relatório/dossier. UI real em exemplo sintético:preparação,gravação/recuperação local,informação insuficiente e download HTML;prova API separada. CER999 é fictício de teste,não taxa/código oficial activado. Exemplo:principal20000MZN,entrega3000,juros documentados500,total17500;alterar provas conserva histórico e desactualiza a preparação. Não foram repetidas manualmente suites L3/ISPC/câmbio.
+
+**Saldo:**cálculo automático dos juros e taxa aplicável2026,juros de mora,catálogo CER integral,rubricas digitais/especiais,mistura de taxas e obrigações IRPS/autónomas fora do recorte. Limita apenas as parcelas dependentes;L5/IRPC/IRPS continuam parciais. Recibo `irpc-juros-mrfta-qa-20261025.json`;provas locais `outputs/irpc-mrfta/`.
+
+Reprodução QA: `php tools/irpc-mrfta-qa.php routes`; `node --test tests/frontend/irpc-mrfta.test.mjs`; `php tools/irpc-mrfta-qa.php test`. PHP8.5,Node24,dependências existentes;alvo e identidadeQA guardados antes de fornecedores/testes.
+
+
+## 25/10/2026 — entrega5fa64bc0 instalada;seguimento restrito a juros/CER em QA
+
+Instalada pelo Git a revisão exacta `5fa64bc0`,com `ce746d88` preservada como release anterior. Backup fresco2026-10-25T18:28:38Z;174tabelas e369ficheiros/configuração;restauro isolado sem rede/55441 passou. Quatro ficheiros de execução,29protegidos e30originais conferidos. Schema,permissões e configuração iguais;zero migrações/importações. As172tabelas de negócio mantêm checksums;apenas cache operacional e sessões anónimas da instalação/verificação foram reconciliadas. Revisão/manifesto públicos,8marcadores compilados e simuladorHTTP200 passaram. Provas aceites reutilizadas,sem nova ronda manual;CI habitual do instalador passou.
+
+Cobertura instalada:preparação por período,registo de juros documentados e relatório/exportação MRFTA. Registar não significa calcular automaticamente;CER/rubricas desconhecidos continuam identificados sem preenchimento presumido. Não houve submissão ou aceitação AT. Seguimento isolado apenas de juros automáticos eCER/rubricas;L5continua parcial,L3/ISPC/câmbio preservados. Recibo:`irpc-mrfta-delivery-20261025.json`.
+
+
+## 25/10/2026 — seguimento QA restrito: juros automáticos e casos CER/rubricas
+
+Portal instalado em `5fa64bc0`,com `ce746d88` preservada;recibo `irpc-mrfta-delivery-20261025.json`. Novo ramo `codex/irpc-interest-cer-qa-20261025`,sem instalação. Não foram reabertos outros saldos L5.
+
+**Juros:** nova aritmética racional diária por parâmetros documentados do caso:taxa anual final,fonte/fundamento fiscal,vigência na data de liquidação,base anual,arredondamento do total e ocorrência. Nenhum valor vem pré-definido. Intervalos começam no dia posterior ao prazo documentado;entregas reduzem a base após o seu dia e o pagamento integral pára encargos. Contagem por ano/base365/366 e arredondamento só conforme convenção preenchida com referência. Definitiva e por conta retida cobertas neste recorte;por conta não retida e mora mantêm regra própria. Sem perfil completo,juros indeterminados e principal preservado. A taxa10%,base365 e convenções dos testes são fictícias,sem activação de parâmetro fiscal2026. O registo de liquidação documentada da entrega instalada mantém significado e histórico.
+
+**CER/rubricas:** separação estável por período,rubrica,taxa e CER,com documentos e referências. Fichas de trabalhoHTML independentes conservam as pendências globais;não são declarações autónomas,anexos oficiais nem uma taxa média. Teste integrado distingue retenções20%/10% e CERfictícios999/998;juros por perfil permanecem demonstráveis,mas o total do formulário continua indeterminado pela transposição de rubricas distintas. Ausência de código ou referência continua identificada,sem preenchimento presumido. Nenhum catálogo CER oficial foi acrescentado.
+
+**Compatibilidade/provas:** campos novos adicionais conservam os modos conhecidos pelo leitor5fa64bc0. Prova só de leitura/gravação exacta do novo payload nesse leitor:retenções actuais e nova preparação histórica,sem executar novamente cálculos antigos. Preservados31ficheiros de execução e30originais por hash. TypeScript,buildQA e13testes novos passaram;API1teste/19verificações com rollback em55441. UI:parâmetro fictício explícito,sem taxa→indeterminado,gravação/recuperação,relatório e download de casos20%/999 e10%/998. Relatório do dossier a partir da recuperação API. Provas aceites L3/ISPC/câmbio e5fa64bc0 reutilizadas;sem nova ronda manual das suites antigas.
+
+**Saldo,apenas os mesmos dois pontos:** (1)corresponder fonte/parâmetro fiscal vigente2026 e convenções aplicáveis,além dos ramos mora/por conta não retida fora desta aritmética;(2)corresponder catálogo CER/rubricas ainda pendentes e procedimento oficial para taxas/códigos distintos. O inventário oficial AT189documentos foi consultado por metadados,não relido integralmente;nenhuma taxa/código foi inferido de rascunho,número de campo,agregado orçamental,MIMO ouPrime. L5 continua parcial. Recibo `irpc-interest-cer-qa-20261025.json`;provas em`outputs/irpc-interest-cer/`.
+
+Reprodução do delta em QA: `php tools/irpc-interest-cer-qa.php routes`;`node --test tests/frontend/irpc-interest-cer.test.mjs`;`php tools/irpc-interest-cer-qa.php test`. Dependências existentes,PHP8.5/Node24;alvo QA guardado antes dos fornecedores/testes.
+
+
+## 25/10/2026 — esclarecimentos concretos para a AT (AUD-SIM-INT02, L5 parcial)
+
+Esta discriminação desenvolve os mesmos dois pontos; não cria outra matriz nem reabre provas aceites. Base instalada: `5fa64bc0`; funcionalidade demonstrada em QA: `acf8ec3c`. Os exemplos abaixo são perguntas de aplicação, não parâmetros ou códigos oficiais. Não foram enviados à AT por este registo.
+
+| Dúvida na mesma matriz | Parâmetro ou correspondência exacta em falta / esclarecimento a obter | Exemplo para acompanhar o esclarecimento | Comportamento enquanto falta |
+|---|---|---|---|
+| J1 — taxa e vigência | Valor anual final aplicável na data de liquidação em 2026, incluindo eventual acréscimo; série/diploma sucessor da referência MAIBOR 12 meses + 2 p.p., fonte, início e fim de vigência (`annualRate`, `rateSource`, `fiscalBasis`, `validFrom`, `validTo`). | Retenção definitiva de 7 300 MZN, prazo documentado 20/11/2026 e liquidação em 30/11/2026: qual taxa anual final usar? Os 10% do ensaio são fictícios. | Sem taxa predefinida; não substituir por MIMO/Prime. Perfil completo permite apenas simulação pelos dados introduzidos. |
+| J2 — contagem diária | Base anual aplicável: 365, 366 ou dias efectivos por ano (`dayBasis`, `dayBasisRef`); incidência do dia da entrega parcial e divisão de períodos entre anos. | Mesmo principal de 7 300 MZN, entrega de 3 650 em 25/11 e liquidação em 30/11: a redução começa em 26/11? Num intervalo 31/12/2027–02/01/2028, qual denominador em cada ano? | Motor demonstra dia posterior ao prazo, dia da entrega incluído e redução no dia seguinte; só usar como pressuposto de simulação até esclarecer a aplicação. |
+| J3 — arredondamento | Método e momento oficiais: total ou parcela/dia, cêntimos, metade por excesso ou outra convenção (`rounding`, `roundingRef`). | 7 300 MZN × taxa fictícia 10,0025% × 10/365 = 20,005 MZN: declarar 20,00 ou 20,01? Arredondar só o total ou cada segmento? | As duas opções do motor são convenções explícitas de simulação; outra convenção mantém o caso por implementar. |
+| J4 — retenção por conta não efectuada | Regra e datas específicas dependentes da declaração/liquidação anual, base e limite temporal; não equiparar a retenção efectuada ou definitiva (`retention`, `occurrenceRef`). | Retenção por conta de 7 300 MZN não efectuada em Novembro/2026: até que evento anual se contam juros e sobre que montante? | Ramo indeterminado; não herda a fórmula do ramo demonstrado. |
+| J5 — mora | Taxa, fundamento, início/fim, base após pagamentos e articulação com juros compensatórios, evitando duplicação. | Liquidação documentada de compensatórios, com saldo de imposto de 3 650 MZN ainda não pago após o prazo: quando começa a mora e sobre que parcelas? | Mora não calculada; registo de liquidação documentada mantém-se independente. |
+| C1 — CER de capitais e prediais por conta | Código CER exacto e referência/versão para cada rubrica “Taxa normal — Rendimentos de capitais e mais valias” e “Taxa normal — Rendimentos prediais”. | Dois pagamentos no mesmo mês: juros de financiamento e renda de imóvel, ambos com retenção por conta: quais CER respectivos? São códigos distintos? | CER por identificar; nome da rubrica já correspondido não prova o código. |
+| C2 — CER das quatro rubricas liberatórias | Código CER exacto e referência/versão por rubrica: actividade intelectual/industrial e informações; uso de equipamento; aplicação de capitais e rendimentos prediais; comissões/intermediação/prestação de serviços. | No mesmo período, royalties, aluguer de equipamento, juros e comissão a não residentes: indicar o CER de cada natureza e eventual distinção adicional. | Cada natureza permanece separada; não reutilizar números de campos do M/39 como CER. |
+| C3 — rendimentos digitais/especiais | Rubrica MRFTA e CER exactos para cada categoria não correspondida, conforme qualificação fiscal documentada; distinguir de serviços comuns. | Pagamento a não residente por serviço digital já qualificado no livro IRPC: em que rubrica/CER deve ser transcrito? Um serviço comum tem a mesma correspondência? | Categoria sem correspondência continua pendente; não copiar para serviços comuns por aproximação. |
+| C4 — taxas diferentes na mesma rubrica | Forma oficial de transcrever várias taxas: linhas adicionais, anexo ou outro procedimento, com indicação dos campos; confirmar se o CER varia com regime/convenção. | Royalties de base 10 000 MZN à taxa interna de 20% e outros de 10 000 à taxa convencional demonstrada de 10%, no mesmo mês: como apresentar bases/impostos sem taxa média? | Duas fichas de trabalho; total oficial permanece indeterminado enquanto depender dessa transposição. |
+| C5 — códigos diferentes na mesma rubrica | Forma oficial de conservar códigos distintos no mesmo período/rubrica e regra de totalização/entregas; obter os códigos reais antes de preencher. | Duas parcelas agrupáveis por rubrica mas com CER distintos segundo documentos do caso: uma ou várias linhas/guias? Nos ensaios, 999/998 são apenas marcadores fictícios. | Separar período/rubrica/taxa/CER; não inventar declarações autónomas nem reconhecer marcadores como oficiais. |
+
+**Entrega funcional independente:** aritmética pelos pressupostos explicitados, reconciliação de entregas, gravação/recuperação/relatório e fichas separadas podem acompanhar a entrega. Interface e exportações identificam simulação e CER introduzido sem validação por catálogo; referência digitada não equivale a confirmação fiscal. Não activar taxa ou catálogo global por esta entrega. A ausência de dados conserva indeterminação e principal. As respostas da AT poderão completar apenas as células correspondentes, com fonte e vigência, sem outra pesquisa genérica ou nova aprovação inventada.
+
+**Preservação:** L3, ISPC, câmbio, `ce746d88` e `5fa64bc0` conservam provas aceites; nenhum caso aceite foi reaberto. L5 permanece parcial. O presente delta de apresentação/documentação não altera schema, API, permissões, originais ou regras de retenção.
+
+
+## 25/10/2026 — L5 operacional no âmbito demonstrado; entrega 7a11c4ef
+
+Instalado pelo Git `7a11c4ef8f06ef149eb0488be3cd0749dc609bd0`, sobre `5fa64bc0`, sem força, migrações ou importações. Backup fresco em 25/10/2026 19:14:23 UTC, restaurado em PostgreSQL isolado (rede nenhuma/porta55441):174 tabelas por contagem/checksum. Conferidos4ficheiros do delta,31protegidos,30originais e369ficheiros/configuração persistentes. Schema,roles/grants e permissões conservados.172tabelas de negócio iguais;cache/sessões reconciliadas com reinício da fila,throttle e sessões anónimas da verificação. Versão5fa64bc0 conservada como anterior;L3,ISPC,câmbio e provas aceites preservados. Arquivadas e verificadas dependências de8versões antigas para respeitar espaço mínimo,sem eliminar fontes,dados ou backups nem modificar versões actual/anterior.
+
+Revisão/manifest públicos,8marcadores compilados,4assets e simuladorHTTP200 conferidos. Pipeline normal:1teste/3106asserções,59testes/317asserções,872testesfrontend,tipo/build;sem outra ronda manual das provas aceites. Recibo:`irpc-interest-cer-delivery-20261025.json`.
+
+**L5 fica operacional apenas no âmbito demonstrado**, incluindo preparação por período,registo de juros documentados,simulação por pressupostos explícitos e fichas separadas porCER/rubrica/taxa. Não confirma fiscalmente juros nem converte códigos provisórios em correspondências oficiais. As dez dúvidas J1–J5/C1–C5 da secção anterior acompanham a reunião com a AT;permanecem pendentes e não foram enviadas por esta operação. Sem informação nova,não reabrir a pesquisa desses pontos. Não declararL5 integralmente concluído.
+
+**Sequência autorizada:**L6—IRPC normal,começando pela ponte do resultado financeiro aos ajustamentos documentados. Retenções/créditos anuais,amortizações,perdas e colecta conservam desenvolvimento próprio;nenhuma pendênciaL5 bloqueia o primeiro recorte independenteL6.
+
+
+## 25/10/2026 — L6 iniciado em QA: primeiros ajustamentos ao resultado financeiro
+
+Base instalada7a11c4ef;L5 operacional apenas no âmbito demonstrado. Primeiro recorteL6 reutiliza a ponte financeira reconciliada por oportunidade,receitas/custos discriminados e resultado antes de imposto. Corresponde explicitamente12meses aJan–Dez2026,MZN,sujeito residente no regime geral fora de transparência/regimes especiais. Projecção com pressupostos,não demonstração contabilística confirmada. Art17(1)é enquadramento da ponte,não equivalência automática do resultado antes de imposto ao lucro tributável.
+
+Implementados acréscimos integrais36(1)c de multas/encargos por infracções sem origem contratual e juros compensatórios já incluídos no custo de origem. Documento/linha,qualificação,montante e inclusão têm suporte/pressuposto expresso. Não classifica juros comerciais nem multas contratuais por aproximação,não importa juros simuladosL5 como despesa efectiva. Limites por custo da origem e duplicação documental previnem dupla contagem. Encargo já excluído não é acrescentado de novo. Lacuna limita a respectiva parcela;acréscimos independentes continuam disponíveis,resultado parcial agregado indeterminado se houver parcela não resolvida.
+
+Exemplo sintético:resultado financeiro6480MZN,multa100 e juros compensatórios20 incluídos;acréscimos120,resultado parcial6600. Sem suporte da multa:apenas20 demonstrados,resultado parcial indeterminado. Lucro tributável,matéria colectável e imposto permanecem indeterminados em todos os casos. Outros ajustamentos,custos/variações patrimoniais,amortizações,perdas,deduções/colecta,créditos anuais eM20/M22 seguem por recortes próprios;EP/regimes especiais,outra moeda/exercício/horizonte não abrangidos.
+
+Prova do delta:7testes novos;APIprivada1teste/19asserções comrollback naQA55441;routes/actions gerados pelo procedimentoWayfinder;TypeScript/buildQA passaram. UI real:cálculo,gravação/recuperação local,relatório,informação insuficiente e download;API demonstrada separadamente,dossier gerado da recuperaçãoAPI. LivroL6 separado mantém payloadL5 e restante histórico;alterar plano/entradas torna resultado histórico sem o apagar.32ficheiros anteriores protegidos e30originais sem alteração;integração mínima emsimulation-form/project-dossier/project-dossier-report. Provas aceites não repetidas. Recibo:`irpc-l6-adjustments-qa-20261025.json`;QA isolada,sem instalaçãoL6.
+
+Fonte adicional necessária apenas paraL6:exemplar oficialAT intitulado19/2009 contém tambémLei20/2009;PDF4/p272(16),36(1)a–i mantidas ealíneasj–n aditadas,conferido visualmente. Lei4/2012PDF2/3 e19/2013PDF1/2 mantêm36(1)c. Não reabre as dez dúvidasL5,que ficam paraAT até informação nova. L5 eL6 não integralmente concluídos.
+
+
+## 25/10/2026 — L6: percurso delimitado até ao lucro tributável demonstrado em QA
+
+Base instalada `7a11c4ef`; primeiro recorte QA `664c88c8` preservado. A continuação reutiliza o plano reconciliado, o exercício, a oportunidade e os ajustamentos existentes. Não obriga a reintroduzir os montantes financeiros. Âmbito: projecção de Janeiro a Dezembro de 2026, MZN, sujeito residente no regime geral, com referência expressa de que o cenário cobre o sujeito passivo/exercício completo. Uma oportunidade parcial não se transforma automaticamente no total da empresa.
+
+Cada linha do resultado exige qualificação ordinária e suporte: proveitos do exercício (18/20), custos remanescentes indispensáveis e documentados (22), sem outras exclusões/limites declarados. Os acréscimos 36(1)c reutilizam documentos e parcelas já registados. Seis grupos conservam a situação das variações patrimoniais positivas/negativas fora do resultado, outras correcções de rendimentos/custos, diferenças de periodização e operações especiais. **Valor conhecido (incluindo zero), ausência declarada com suporte e informação em falta são estados distintos.** Ausência não pode apagar uma origem financeira positiva ou descartar um montante já preenchido. Um valor conhecido não zero sem tratamento implementado permanece visível e impede apenas o fecho dependente, sem ser aplicado por presunção.
+
+No caso ordinário delimitado, resultado financeiro + acréscimos fundamentados = lucro tributável simulado quando a conferência anual está completa e os outros efeitos são expressamente ausentes ou de valor conhecido zero. Exemplo sintético: 6480 + multa100 + juros compensatórios120 = 6700 MZN. Os 120 são um custo/pressuposto qualificado já incluído na origem; não são juros automaticamente calculados ou fiscalmente confirmados por L5. Falta de prova da variação patrimonial negativa mantém o lucro indeterminado, conservando resultado6480 e acréscimos220. Variação conhecida500, depreciação positiva ou juros financeiros remanescentes mantêm correspondência específica pendente. Sem acréscimos, uma conferência completa pode conservar o resultado financeiro; resultados negativos não são convertidos em zero nem em crédito/perda reportável.
+
+Prova do delta: 9 testes novos; API privada 1 teste/38 verificações, criação → alteração com If-Match → recuperação, com rollback na QA isolada55441. Wayfinder gerou routes/actions; TypeScript e buildQA passaram. UI real: cálculo, gravação/recuperação local, valor conhecido zero, ausência, informação em falta, contradição e exportação HTML. Relatórios/dossiers dos casos conhecido e incompleto gerados a partir da recuperação efectiva da API. Versão2 adicional mantém o snapshot/resultado1 de664c88c8 legível e actual sem o recalcular; mudanças nas entradas desactualizam apenas o novo resultado e conservam histórico. Preservados33ficheiros anteriores de execução e31originais por hash;integrações anteriores de formulário/dossier não alteradas neste delta. Provas aceites L3/ISPC/câmbio/L5 reutilizadas, sem nova ronda manual.
+
+**Preparação conjunta para entrega pelo Git:** primeiro recorte664c88c8 e continuação até lucro tributável, sobre7a11c4ef, com pacote/manifest e delta conferido. Não instalado nem integrado em main por esta preparação. Backup/restauro fresco e conferência do destino fazem parte da instalação posterior; não reutilizar como fresco o backup da entregaL5. Recibo `irpc-l6-taxable-profit-qa-20261025.json`; provas `outputs/irpc-l6-profit/` na QA isolada.
+
+Matéria colectável, perdas reportadas, deduções, colecta, créditos de retenção e M20/M22 continuam fora deste percurso; L6 não está integralmente concluído. L5 permanece operacional no âmbito demonstrado; J1–J5/C1–C5 ficam para a AT e só limitam os casos efectivamente dependentes. Nenhuma nova pesquisa de taxas/CER de L5 foi feita.
+
+
+## 25/10/2026 — entrega conjunta L6 até lucro tributável instalada:5e02c23a
+
+Instalado pelo Git `5e02c23af863485f6881e409c8704ec7e7573cc9`, sobre `7a11c4ef`, incluindo o primeiro recorte664c88c8. Backup fresco de25/10/2026 19:38:10UTC,restauro isolado sem rede na porta55441:174tabelas conferidas por contagem/checksum. Conferidos6ficheiros do delta,33protegidos,31originais e369ficheiros/configuração persistentes. Schema,roles/grants e permissões iguais.172tabelas de negócio preservadas;cache/sessões reconciliadas com reinício da fila,throttle e sessões anónimas da verificação.7a11c4ef conservado como versão anterior. Arquivadas/verificadas dependências de4versões antigas para margem de espaço,sem eliminar fontes,dados ou backups nem modificar as versões actual/anterior.
+
+Revisão/manifest servidos,10marcadores compilados,4assets e simuladorHTTP200 conferidos. Pipeline normal:1teste/3106asserções,59testes/317asserções,888testesfrontend,tipo/build;sem outra ronda manual das provas aceites. Recibo:`irpc-l6-profit-delivery-20261025.json`.
+
+**Disponível no âmbito demonstrado:**resultado financeiro6480+acréscimos220=lucro tributável simulado6700MZN;estados conhecidos,ausência declarada e informação em falta preservados. **6700MZN não é imposto a pagar.** Matéria colectável,deduções/perdas e colecta não são concluídas por esta instalação. L6 permanece parcial;dúvidasL5J1–J5/C1–C5 só limitam casos efectivamente dependentes. Continuação independente emQA para matéria colectável,sem repetir pesquisa ou provas aceitesL5/L3/ISPC/câmbio.
+
+
+## 25/10/2026 — L6 matéria colectável: perdas próprias e deduções delimitadas em QA
+
+Base instalada `5e02c23a`, com lucro tributável simulado6700MZN; não é imposto a pagar. A continuação reutiliza esse resultado e a identidade fiscal já disponível na mesma oportunidade, mediante acção expressa que conserva edições. Recorte: sujeito residente no regime geral,2026,método declarativo/directo,perdas fiscais próprias em exercícios anuais ordinários. CIRPC15(1)a/15(2–4) e41(1–7),PDF5/p768(59) ePDF12/p768(66),conferidos nos originais aceites;cadeia de alterações existente reutilizada. Sem novos originais ou pesquisa dos pontosL5.
+
+Livro de perdas por exercício e sujeito:montante fiscal apurado/corrigido,utilizações anteriores,saldo disponível e utilização proposta deste ano,com documentos e completude. Não usa perda contabilística como fiscal. Confere cinco exercícios ordinários posteriores,manutenção/alteração da actividade/objecto no termo do exercício,regime geral e saldo corrigido. Métodos indirectos,períodos especiais/curtos,transparência/isenção parcial,transferências/fusão41-A e correcções pendentes ficam fora do recorte. Expiração/exclusão conhecidas não são apagadas;pedido positivo contra perda excluída exige reconciliação. Utilização proposta é expressa,sem FIFO obrigatório,percentagem inventada ou saldo negativo;excesso sobre saldo/lucro mantém base indeterminada. Simular/gravar não consome o saldo oficial nem actualiza utilizações anteriores.
+
+Exemplo sintético:lucro6700;perda2021apurada1000/utilizada200/saldo800/proposta800;perda2024apurada3000/utilizada500/saldo2500/proposta1500. Dedução2300,**matéria colectável simulada4400MZN**,saldos aritméticos0/1000. **Imposto a pagar permanece indeterminado.** Perda ordinária2020 expira após2025;2021pode ser usada em2026 no recorte demonstrado. Sem perdas/benefícios,ausência expressa e suportada pode conservar base6700;informação em falta não ézero. Benefício conhecido positivo é conservado com referência,mas não subtraído sem regra/condições/limite específicos. Deduções à base15(4) são distintas de efeitos já conferidos no lucro e de créditos à colecta/retenções. Resultado actual negativo permanece conhecido,sem basezero ou reporte automático neste recorte.
+
+Prova do delta:10testes novos;APIprivada1teste/42verificações,criação→alteração comIf-Match→recuperação,rollback naQA55441. Routes/actions peloWayfinder,tipo/buildQA passaram. UI:cálculo4400,gravação/recuperação local,alteração expressa de utilização para700→base4500,repetição sem consumo,sobreutilização recusada,download,informação em falta e benefício positivo conservado sem subtracção. Dossier/HTML gerados da recuperação efectiva daAPI. Versão3 opcional conserva resultado2 actual e históricos1/2;alteração de entradas desactualiza apenas o novo resultado.37ficheiros anteriores de execução e31originais preservados por hash. Provas aceites reutilizadas,sem nova ronda manual. Recibo:`irpc-l6-taxable-base-qa-20261025.json`;QA isolada,sem instalação deste incremento.
+
+L6 continua parcial. Colecta/imposto,créditos anuais,M20/M22,benefícios positivos e casos fora do recorte mantêm desenvolvimento próprio. As dúvidasL5J1–J5/C1–C5 só limitam casos efectivamente dependentes;nenhuma taxa de juros ou CER provisório foi promovido a confirmação fiscal.
+
+
+## 25/10/2026 — L6 colecta normal demonstrada em QA; entrega conjunta com a matéria colectável
+
+Portal mantém `5e02c23a`. A continuação parte da QA `b8d45796` e reutiliza a matéria colectável actual, sem reintroduzir montantes. No recorte de sujeito residente em regime normal/MZN, exercício anual de01/01/2026 a31/12/2026, o enquadramento explícito do artigo61(1) aplica a taxa geral32%. A fonte/versão, período, classificação e suporte/pressuposto do caso são guardados. Campo por identificar ou caso especial não recebe taxa geral por aproximação; a matéria colectável conhecida permanece disponível.
+
+**Sequência demonstrada:**lucro tributável simulado6700 → matéria colectável simulada4400 → colecta simulada4400×32%=1408MZN → **saldo final a pagar ou recuperar indeterminado, âmbitoL8**. Retenções, pagamentos e créditos do fecho anual não são abatidos nem reconciliados nesta etapa. Colecta não é saldo final. O campo legado `tax` continua nulo e o novo modelo guarda `colecta` separadamente; `finalBalance` mantém pagar/recuperar nulos, não zero.
+
+Taxa32% conferida no CIRPC Lei34/2007,PDF17/p768(71). Lei4/2012 altera61(2); Lei20/2022PDF1/p2731 mantém61(1) e delimita medidas temporárias61(2) até31/12/2025; Lei12/2025PDF18/20 não altera61(1) e distingue61-A. Taxas reduzidas, benefícios, tributação autónoma e mais-valias continuam com tratamento próprio, mesmo se uma percentagem coincidir. Nenhuma extensão temporal/benefício foi inferida. A aritmética é racional exacta; eventual fracção de cêntimo é conservada sem arredondamento fiscal inventado. Não preenche/submeteM20/M22.
+
+Prova do delta:8testes novos;APIprivada1teste/40verificações com criação→alteraçãoIf-Match→recuperação e rollback naQA55441. Wayfinder gerou routes/actions;TypeScript e buildQA passaram. UI real:base reutilizada,colecta1408,taxa/período/enquadramento visíveis,sequência ordenada,gravação/recuperação local,download e casos especiais/informação em falta sem taxa presumida. Dossier/HTML dos casos conhecido e incompleto gerados da recuperação efectiva daAPI. Versão4 opcional conserva versões1/2/3 e o resultado3 actual sem recálculo;mudanças nas entradas desactualizam só o novo resultado e conservam histórico.39ficheiros anteriores daQA e37do portal preservados,31originais sem alteração. Provas aceites reutilizadas,sem outra ronda manual. Recibo:`irpc-l6-colecta-qa-20261025.json`.
+
+**Preparação conjunta compatível:**matéria colectávelb8d45796 e colecta normal neste candidato,base5e02c23a,6ficheiros de execução no delta conjunto. PacoteGit/provas/manifest conferidos apóscommit;sem integração emmain ou instalação nesta preparação. Instalação futura mantém procedimento de destino autenticado,backup/restauro fresco e conferência do delta. L6 continua parcial. Benefícios e casos especiais permanecem explícitos;L8 conserva o fecho anual e as dúvidasL5 só limitam os casos efectivamente dependentes.
+
+
+## 25/10/2026 — entrega conjunta matéria colectável/colecta instalada:2f684e59
+
+Instalado pelo Git `2f684e59846187f3fb8a338d9d6f6a08cadb4d0d`, incluindo a matéria colectávelb8d45796, sobre `5e02c23a`, sem força, migrações ou importações. Backup fresco de25/10/2026 20:05:19UTC;restauro em base isolada sem rede/porta55441:174tabelas conferidas por contagem/checksum. Conferidos6ficheiros do delta,37protegidos,31originais e369ficheiros/configuração persistentes. Schema,roles/grants e permissões iguais;172tabelas de negócio preservadas. Cache/sessões reconciliadas com reinício da fila,throttle e sessões anónimas da verificação.5e02c23a permanece disponível como versão anterior. Arquivadas/verificadas dependências de4versões antigas para margem de espaço,sem eliminar fontes,dados ou backups nem modificar as versões actual/anterior.
+
+Revisão/manifest públicos,11marcadores compilados,4assets e simuladorHTTP200 conferidos. Pipeline normal:1teste/3106asserções,59testes/317asserções,906testesfrontend,tipo/build. Provas aceites reutilizadas,sem outra ronda manual. Recibo:`irpc-l6-colecta-delivery-20261025.json`.
+
+**Disponível no âmbito demonstrado:**lucro tributável simulado6700→matéria colectável4400→colecta normal32%/2026=1408MZN. **1408MZN não é saldo final a pagar.** A pagar/a recuperar continuam indeterminados emL8. Benefícios/casos especiais anuais sãoL7. O saldo concreto deL6 que justifica «parcial» fica discriminado na secção seguinte;esta actualização substitui,para o estado actual,as pendências genéricas de lucro/base/colecta anteriores já entregues,preservando-as apenas como histórico.
+
+## 25/10/2026 — saldo concreto de L6 após a entrega 2f684e59
+
+Esta discriminação actualiza **AUD-SIM-INT02 na mesma matriz**, com o âmbito L6/L7/L8 já registado no plano consolidado e a leitura do código de `2f684e59`. Não cria outro lote, matriz ou backlog. O estado «L6 parcial» decorre das lacunas funcionais abaixo; **não decorre de faltar o saldo anual de L8 ou os tratamentos de L7**. Os exemplos são casos de fronteira para desenvolvimento, não novos cálculos fiscais confirmados.
+
+**Concluído no âmbito demonstrado e a preservar:** plano financeiro reconciliado → acréscimos36(1)c → lucro tributável6700 → perdas próprias ordinárias2300 → matéria colectável4400 → colecta normal32%/2026=1408MZN. Inclui conhecido/zero/ausência/falta de informação, limites de utilização, gravação/recuperação, histórico, relatório/exportação e indeterminação dos casos dependentes. Não repetir estas provas para fechar os pontos seguintes, excepto se o delta os afectar.
+
+| Saldo que continua em L6 | Evidência concreta no código entregue | Exemplo do caso ainda não coberto | Critério concreto de fecho |
+|---|---|---|---|
+| Outros ajustamentos ordinários: admissibilidade de custos e correcções aos proveitos | `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. | 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. | 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. |
+| Dedutibilidade dos juros financeiros ordinários | `irpc-normal-profit.ts`, `closeNormalProfit`: qualquer remanescente não zero de `interest_expense` mantém pendência; só os compensatórios integralmente acrescidos estão cobertos. | Juros de financiamento comercial de120MZN, distintos de juros compensatórios, com finalidade/custo documentados. | 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. |
+| Reintegrações/amortizações fiscais e diferença face à contabilidade | `irpc-normal-profit.ts`: `depreciation` positivo bloqueia o fecho; não existe mapa fiscal de activos/quotas nesta família de módulos. | Depreciação contabilística120MZN com quota fiscal do activo ainda por corresponder. | 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. |
+| Variações patrimoniais e periodização ordinárias de montante não zero | `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. | Variação500MZN fora do resultado, ou diferença temporal300MZN entre reconhecimento contabilístico e exercício fiscal, com natureza concreta documentada. | 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. |
+| Resultado fiscal negativo do próprio exercício | `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. | Resultado fiscal actual−500MZN conhecido; não é uma perda anterior dedutível a si própria. | 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. |
+| Extensões do âmbito normal previstas no L6 original | `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. | 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. | 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. |
+| Representação fiscal da colecta com fracção de cêntimo | `irpc-normal-assessment.ts` conserva o racional e assinala `centExact:false`; não aplica regra fiscal de arredondamento/transcrição. | Base0,01MZN×32%=0,0032MZN exactos; o caso1408MZN não tem esta ambiguidade e continua válido. | 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. |
+| Correspondência dos dados de L6 aos exemplares M/20/M/22 | 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. | Resultado, correcções, perdas, base4400 e colecta1408 existem no mapa de trabalho; os respectivos campos/anexos aplicáveis dos exemplares não estão correspondidos no motor. | 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. |
+
+**Encaminhado a L7, sem manter L6 parcial por essa razão:** benefícios/isenções da determinação anual do IRPC, taxas reduzidas/cooperativas, tributação autónoma de despesas e mais-valias61-A, operações especiais, perdas transmitidas/fusão41-A e segregação de regimes especiais. Uma dedução positiva de benefício à base continua sem aplicação no recorte entregue, mas o trabalho substantivo desse benefício éL7, não uma dedução livre nem um novo saldo genérico deL6. A integração posterior usa as interfaces/versionamento já existentes e afecta só os casos dependentes.
+
+**Encaminhado a L8, sem manter L6 parcial por essa razão:** retenções sofridas a imputar ao fecho anual, PPC/PEC e outros pagamentos, créditos/deduções à colecta, dupla tributação quando aplicável, limites/transportes respectivos, reconciliação e saldo final a pagar ou recuperar/calendário. **1408MZN é colecta; pagar e recuperar continuam indeterminados.** Não abater parcelas L5 nem promover os seus códigos/taxas provisórios ao fecho anual nesta entrega.
+
+**Informação do caso, distinta de desenvolvimento em falta:** falta de documento, NUIT, completude anual, montante, prova de saldo ou qualificação dentro de uma regra já implementada mantém o caso indeterminado, mas não constitui por si só outra tarefa deL6. O mesmo vale para a ausência de uma nova prova de uma funcionalidade já aceite. Não exigir nova aprovação genérica das fontes oficiais, novo aprovador ou repetição deL3/ISPC/câmbio/L5. Anos não incluídos no recorte temporal não se tornam automaticamente um projecto de cobertura histórica integral.
+
+**Ordem de continuação delimitada:** ajustamentos ordinários/juros financeiros e amortizações; depois variações/periodização e resultado negativo; ampliar apenas os casos normais concretamente abrangidos e concluir a representação/correspondência dos dados deL6. Cada fecho deve demonstrar o delta e substituir a pendência correspondente nesta mesma linha/nota. Não há estimativa nova nem declaração deL6 integralmente concluído nesta revisão documental.
+
+## 25/10/2026 — L6: três conjuntos compatíveis em QA sobre 2f684e59
+
+Actualização de **AUD-SIM-INT02**, na matriz existente. O percurso instalado em `2f684e59` permanece aceite: lucro6700 → perdas2300 → matéria colectável4400 → colecta1408MZN; saldo anual continua indeterminado emL8. Este incremento é **QA, sem instalação**. Não repete as provas de L3, ISPC, câmbio ou L5; conserva a fotografia4 e o histórico sem recalcular a aceitação anterior.
+
+| Conjunto | Delta executável demonstrado | Efeito e prova nova | Pendência concreta que subsiste |
+|---|---|---|---|
+| 1 — ajustamentos, juros, variações e periodização | Acréscimos36(1)a/b/g com parcela incluída e origem reconciliada; juros financeiros22c de exploração documentados, sem capitalização/relações/limites especiais; entradas de capital21a e distribuições24c externas ao resultado sem efeito fiscal; variações positivas21 e negativas22/24 ordinárias; especialização18(1) de custo/proveito entre exercício corrente e seguinte. Documento/linha únicos entre mapas, sinal e soma bruta por tema conferidos. | Resultado financeiro6240 + acréscimos anteriores220 + imposto de terceiro250 + variação positiva200 − negativa50 + custo de2027 contabilizado em2026 de100 + diferença de amortização20 = lucro6980. Juros reconhecidos240, compensatórios acrescidos120, remanescente ordinário120; pagamentos continuam separados. Informação insuficiente mantém os efeitos independentes visíveis e impede somente os totais dependentes. | Correcções ordinárias ainda sem regra: encargos e limites36(1)e/f/h/i/n, provisões28/29, operações plurianuais19 e componentes de exercícios anteriores18(2). Juros capitalizáveis/relações especiais e limites exigem o tratamento próprio; não são aceites por simples selecção de juros ordinários. A tributação autónoma que possa coexistir pertence aL7. |
+| 2 — amortizações e perda corrente | Decreto72/2013: quotas anuais constantes, custo/residual/acumulado, limite do saldo e vida útil; tabelaII/grupo3/item9 computadores25% e9.1 servidores20%, sem taxa específica da tabelaI prevalecente. Soma da depreciação contabilística por activo reconciliada com o plano; nenhum efeito de mapa incompleto aplicado. Perda corrente separada das perdas anteriores, sem auto-reporte. | Servidor500 ×20%=100 fiscal, depreciação contabilística120 → acréscimo20. Alterar quota/categoria, exceder vida útil ou não reconciliar a origem mantém o lucro dependente indeterminado. Outro exemplo: resultado fiscal−3820 → perda corrente3820 → base0/colecta0 apenas com suporte e conferência completos, sem dedução de perdas anteriores a si própria nem criação de saldo oficial. | Restante catálogo sectorial/genérico de activos, taxas reduzidas dentro dos limites, duodécimos, quotas decrescentes, bens usados/reavaliados, activos intangíveis e recuperação de quotas contabilizadas em anos anteriores. Não declarar toda a amortização fiscal concluída por estes dois itens. |
+| 3 — âmbitos, representação e M20/M22 | EP no regime geral, resultado completo exclusivamente imputável ao estabelecimento; ano civil ou período anual diferente autorizado7(2)/comunicado7(3), correspondência dos12 meses e termo em2026/MZN. Valores racionais exactos, sem arredondamento fiscal inventado. M22 campos259/260,269/270,276/277/278 e300 conforme aplicação; M20A.1 quadro4 contas6.1.1/6.2/6.5/6.9 com valores contabilísticos próprios. |6980 − perdas2300 = base4680; ×32%=colecta1497,60MZN, não saldo a pagar. EP com período01/07/2025–30/06/2026 demonstrado; período curto incompatível fica pendente. API privada recupera os quatro casos calculado/falta/perda/EP e os relatórios respectivos. M20 inteiro e M22 ao cêntimo apenas quando a representação é exacta; fracções conservadas e marcadas sem transcrição pronta. | Períodos curtos/transição/liquidação e reconciliação fiscal anual de planos noutra moeda (motor cambial aceite preservado). Representação fiscal de fracções de unidade/cêntimo por corresponder. No M20 faltam discriminação vendas/serviços, fornecimentos/outros gastos, imposto e resultado líquido; no M22 faltam a reconciliação do campo200 e detalhe dos restantes ajustamentos. Divergência delimitada de edições: folha M20A.1 do XLSX remete ao campo201/quadro8 do M22; PDF inventariado utiliza200/quadro10. Bloqueia esse transporte, não os outros campos. |
+
+**Provas apenas do delta:** 14 testes frontend; API privada1 teste/78 asserções com transacção revertida na base QA127.0.0.1:55441; geração de routes/actions pelo procedimento existente, TypeScript e build; interface real com edição, taxa/categoria incompatível, falta de juros, gravação/recuperação, download e perda corrente; relatórios/dossier construídos a partir dos dados recuperados. Recibo `docs/investmoz/simulations/irpc-l6-compatible-sets-qa-20261025.json`; pacote/bundle em `outputs/irpc-l6-sets`. Sem alteração de schema, API, configuração, permissões ou dependências.
+
+**Âmbitos próprios preservados:** L7 conserva benefícios, isenções, taxas reduzidas, tributações autónomas e operações especiais; L8 conserva retenções, pagamentos, créditos e saldo final. M22 campo302 não é preenchido só com a parcela normal300, nem os campos309–316 são preenchidos com zeros presumidos. As dez dúvidas deL5 continuam na mesma matriz, sem nova pesquisa e bloqueando apenas dependências efectivas. L6 continua parcial exclusivamente pelas pendências concretas da tabela; nenhum desses pontos reabre o percurso instalado.
+
+## 25/10/2026 — conjunto L6 a2de7259 entregue pelo Git
+
+Instalado `a2de725901c308fb2ac2bc3d72181ab50ef46b7a` sobre `2f684e59`, pelo procedimento Git existente, sem força, migrações ou importações. Backup fresco `2026-10-25T20:34:03Z` e restauro isolado sem rede/porta55441: **174tabelas** conferidas por contagem/checksum; **369ficheiros/configuração** preservados. Conferidos **8ficheiros do delta,38protegidos e31originais**; schema,roles/grants e permissões iguais. Tabelas de negócio preservadas; cache/sessões reconciliadas com os eventos operacionais da entrega. `2f684e59` permanece como versão anterior. Dependências de5versões antigas arquivadas e verificadas para espaço, sem modificar as versões actual/anterior, fontes, dados ou backups.
+
+Revisão/manifest público,10marcadores compilados e simuladorHTTP200 conferidos. Pipeline normal concluído; as provas QA aceites foram reutilizadas, sem nova ronda manual. **Disponível no âmbito demonstrado: lucro6980 → base4680 → colecta1497,60MZN. O saldo final a pagar/recuperar continua indeterminado emL8.** Também preservados o caso de perda corrente e as distinções conhecido/ausência/falta de informação, os períodos/EP demonstrados e a preparação parcialM20/M22. Recibo:`docs/investmoz/simulations/irpc-l6-sets-delivery-20261025.json`.
+
+O estado «QA sem instalação» da nota anterior é histórico para este conjunto. **L6 continua parcial pelos seis grupos concretos da secção seguinte**, cada um com condição de resolução e bloqueio delimitado. L7 eL8 mantêm os seus âmbitos.
+
+
+## 25/10/2026 — saldo curto de L6 após o conjunto a2de7259
+
+Actualização de **AUD-SIM-INT02 na mesma matriz**, sem novo lote ou backlog. O percurso financeiro → ajustamentos documentados → lucro tributável → matéria colectável → colecta está demonstrado; no caso novo,6980 →4680 →1497,60MZN. A colecta não é saldo final a pagar. As pendências abaixo substituem a enumeração genérica anterior para o saldo actual deL6; não revogam as provas aceites.
+
+| Caso ou correspondência pendente | Condição concreta de resolução | Limite do bloqueio |
+|---|---|---|
+| Custos com limites36(1)e/f/h/i/n, provisões28/29, obras plurianuais19 e componentes de exercícios anteriores18(2). | Implementar a regra de cada categoria a partir do diploma aplicável: parcela contabilizada, limite/base próprios, documentação e exercício de imputação; demonstrar o efeito com sinal nos totais. Nos exercícios anteriores, distinguir o que era imprevisível/manifestamente desconhecido no encerramento. | Só a categoria ou parcela ainda sem regra; os acréscimos36a/b/c/g, juros ordinários e periodização corrente/seguinte demonstrados permanecem utilizáveis. Eventual tributação autónoma pertence aL7. |
+| Amortizações além dos itensII/3/9 e9.1: restantes tabelas, quotas inferiores, duodécimos, quotas decrescentes, bens usados/reavaliados/intangíveis e recuperação de quotas anteriormente tributadas. | Corresponder categoria/tabela prevalecente, método, entrada em uso, vida útil, base depreciável e quotas contabilizadas/fiscais acumuladas; implementar o cálculo e a reconciliação que impeçam dupla dedução. | Só os activos/métodos afectados. Computadores25% e servidores20% no recorte anual constante e a perda corrente já demonstrada não são reabertos. |
+| Períodos curtos, transição/liquidação e reconciliação fiscal anual de plano noutra moeda. | Ligar os meses e factos de início/cessação/transição ao período fiscal; implementar os efeitos sobre quotas e contagem das perdas. Para outra moeda, identificar os eventos/datas e a regra de conversão anual aplicável, reutilizando o motor cambial aceite. | Só o período ou origem cambial sem reconciliação. Os períodos anuais emMZN e oEP com imputação documentada conservam o cálculo demonstrado. |
+| Representação fiscal de fracções de unidade/cêntimo. | Identificar a instrução de representação/arredondamento da edição/campo aplicável ou obter esclarecimento específico daAT; então implementar essa regra conservando o valor racional original. O exemplarM20A.1 pede meticais sem centavos, mas isso não determina sozinho como arredondar uma fracção. | Só a transcrição do valor não exactamente representável. Os cálculos racionais e os valores exactamente representáveis permanecem disponíveis; não é necessária nova validação genérica das fontes. |
+| M20A.1: discriminação de vendas/serviços, fornecimentos/outros gastos, imposto sobre o rendimento e resultado líquido; M22: campo200 e detalhe dos restantes ajustamentos. | 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. | Só os campos sem correspondência. M20A.1/Q4 contas6.1.1/6.2/6.5/6.9 e M22 campos259/260,269/270,276/277/278 e300 conservam a preparação parcial demonstrada. |
+| Transporte de resultado entre ediçõesM20/M22: XLSXM20A.1 remete para201/quadro8; PDFM22 inventariado usa200/quadro10. | 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. | Só esse transporte entre edições; não bloqueia os cálculos independentes nem os outros campos já correspondidos. |
+
+**L6 continua parcial por estes casos concretos.** Documento ou parâmetro em falta dentro de regra implementada é uma pendência do caso, não outra tarefa genérica deL6. Juros capitalizáveis, relações especiais e tratamentos especiais conservam o enquadramento próprio, sem presumir que satisfazem o recorte de juros ordinários.
+
+**L7** mantém benefícios, isenções, taxas reduzidas, tributações autónomas e operações especiais. **L8** mantém retenções, pagamentos, créditos e saldo final a pagar/recuperar. A ausência desses tratamentos não reabre o percurso normal entregue nem justifica, por si, «L6 parcial». A divergência documental não autoriza preencher M22 campo302 ou309–316 com zeros presumidos. As dez dúvidas deL5 permanecem válidas e bloqueiam apenas os casos efectivamente dependentes; sem nova pesquisa ou repetição das provas aceites.
+
+## 26/10/2026 — L6: custos com limites, provisões e periodização em QA
+
+Actualização de **AUD-SIM-INT02 na mesma matriz**, sobre o conjunto instalado `a2de7259`. **Novo incremento em QA, sem instalação.** O percurso e as provas já aceites deL6/L3/ISPC/câmbio/L5 foram reutilizados; não foram novamente executados os testes funcionais anteriores. A fotografia5 continua actual sem activar os novos campos; a fotografia6 guarda estes mapas e conserva o resultado anterior no histórico.
+
+**Reutilização e resultado demonstrado:** resultado financeiro6240MZN, acréscimos anteriores220 e mapas anteriores520 conservados; novos ajustamentos de custos/provisões/periodização+350 e obra−600 → **lucro tributável6730MZN**. Dedução expressa das perdas anteriores2300 → **matéria colectável4430MZN**; taxa normal32% → **colecta1417,60MZN**. Não é saldo final a pagar. Nenhum saldo oficial de provisões/perdas é consumido, nem é alterada declaração ou história anterior.
+
+| Categoria e condição no exercício anual com termo em2026 | Parcela aceite, limite e ajustamento demonstrados | Informação insuficiente ou caso separado |
+|---|---|---|
+| Ajudas de custo/deslocação em viatura própria36(1)e: parcelas facturadas e tributadas emIRPS identificadas sem sobreposição. Representação36(1)f/36(3) ordinária documentada. | Ajudas100:facturadas20,tributadas e não facturadas20;remanescente60 →30 acrescido/70 aceite. Representação50 →40 acrescido/10 aceite. Zero conhecido nos parâmetros é distinto de campo vazio. | Parcela facturada/tributada em falta impede a aceitação dependente; não presumir ausência deIRPS. Eventual tributação autónoma continuaL7. |
+| Publicidade ordinária36(1)n,Lei20/2009: receita declarada reconciliada com vendas normais e completude anual das parcelas. | Um limite anual partilhado de1% de12000=120. Caso com duas parcelas100+100:aceites60+60,acréscimo80. A repartição proporcional é apenas aritmética de simulação, não uma ordem fiscal obrigatória. | Campanha de lançamento com horizonte superior a um ano não recebe este tratamento por aproximação: periodização36-A e articulação do limite permanecem por implementar. |
+| Encargos com viaturas36(4), combustível36i e aluguer sem condutor36h, distinguindo categoria/serviço público/locação na actividade normal. | Outros encargos100 de passageiros sem excepção:aceite50/acréscimo50. Combustível50 não sujeito a36(4),com40 comprovados no activo/locação e consumo normal:aceite40/acréscimo10. Renda100 no caso documentado de excepção36(4),quota não aceite36h de20:aceite80/acréscimo20; a quota é reutilizada do suporte e não apurada automaticamente. | Se há simultaneamente parcela excluída porh/i e aplicação dos50% de36(4), a combinação fica pendente. Exemplo:fuel100,comprovado80,passageiro sem excepção; não somar nem repartir correcções por presunção. Resolver a regra de articulação dos trechos aplicáveis ou esclarecer esse exemplo especificamente comAT. Apuramento automático da quota36h permanece no saldo de amortizações; só bloqueia esse caso. |
+| Provisão/perda por imparidade de créditos28a/29: regime ordinário identificado, créditos normais finais e provisão fiscal anterior conhecidos. | Base10000:limite anual1,5%=150,acumulado6%=600. Saldo anterior550 deixa50;provisão contabilística200 →50 aceite/150 acrescido. Duas parcelas100+100 partilham25+25; não repetem os limites nem consomem o saldo oficial. | Saldo anterior vazio não é zero; anterior superior ao tecto pede reconciliação/reversão28(2). Provisões sujeitas a supervisão financeira/seguradora28d ou reforços financeiros28(3) exigem correspondência própria, sem aplicar29 por aproximação. |
+| Existências28b:perda efectivamente observada. Processo judicial28c:em curso e obrigação subjacente fiscalmente dedutível. | Existências:parcela60,perda total40,provisão anterior10 →30 aceite/30 acrescido. Judicial:parcela90,obrigação100,anterior20 →80 aceite/10 acrescido. Perda não observada ou processo que não esteja em curso são condições negativas conhecidas:acréscimo integral, sem zero presumido como dedução. | Falta de prova do evento,obrigação,perda ou saldo anterior fica indeterminada. Objecto/saldo repetido entre documentos impede reutilizar a cobertura; agregar/reconciliar as parcelas do mesmo objecto. |
+| Reversões28(2) e provisões anteriormente tributadas:mesmo objecto e tratamento fiscal anterior comprovados. | Provisão antes deduzida:reversão50 já incluída no resultado não acrescenta novamente;omitida dos proveitos acrescenta50. Reversão contabilística50 de provisão antes tributada comprovada é excluída por50. | Não inferir o tratamento anterior do saldo contabilístico. Quantia superior à parcela fiscal demonstrada,evento que continua a subsistir ou objecto duplicado ficam pendentes. Sem alteração retrospectiva ou consumo do saldo oficial. |
+| Componentes de exercícios anteriores18(2):conhecimento/imprevisibilidade no encerramento anterior documentados. | Custo80 conhecido no fecho2025,incluído no resultado actual →acréscimo80. Se imprevisível/manifestamente desconhecido à data daquele fecho →sem acréscimo por periodização. Proveito50 conhecido no fecho anterior →excluído do actual por50;se imprevisível/desconhecido →considerado no actual. | Conhecimento no fecho em falta impede apenas a imputação da parcela. Nenhuma rectificação de declaração anterior é executada. Periodizações específicas18(6–10) não passam a estar cobertas por este recorte18(2). |
+| Obras plurianuais19 e perdas meramente estimadas36m:critério uniforme,preço,custo incorporado/custo total e acumulados fiscais anteriores documentados. | Percentagem:preço2000,custo total1000,incorrido500;proveito fiscal acumulado1000 menos anterior600=400 corrente;custo500 menos anterior300=200 corrente. Proveito contabilizado1000/custo200 →ajustamento−600. Encerramento tem caso separado;facturação parcial com acabamento correspondente/entregas fraccionadas impõem percentagem;95% com preço conhecido ou recepção provisória pública determina conclusão. Perda meramente estimada50 de obra em curso →acréscimo50. | Acumulados incoerentes ou método incompatível bloqueiam essa obra. Receita antecipada19(5) positiva e mudança de critério com autorização19(6) ficam por corresponder; o caso demonstrado declara expressamente zero de receita antecipada e método mantido, sem presumir essas condições. |
+
+**Percurso demonstrado:** cálculo → gravação → recuperação pela API privada → relatório/dossier/exportação em cinco casos:conjunto calculado,informação insuficiente,categorias adicionais,limites partilhados e encerramento de obra. Só os novos casos foram testados: **22 testes frontend,1 testeAPI/83asserções**, transacção revertida na base QA127.0.0.1:55441; routes/actions gerados pelo procedimento existente,TypeScript/build e interface real passaram. Interface permite reutilizar a parcela livre da origem e o saldo financeiro de créditos quando conhecido; alterações às somas dos temas são revistas antes de aplicar e não apagam escolhas ou históricos. Fonte ausente ou saldo não acompanhado nunca cria zero. Valores racionais são conservados, apresentações decimais aproximadas são identificadas e uma perda inferior a um cêntimo não é truncada para zero.
+
+**Preservação:**6ficheiros de runtime no delta,42protegidos e31originais conferidos; sem schema/API/configuração/permissões/dependências alterados, sem escrita no activo. Recibo:`docs/investmoz/simulations/irpc-l6-costs-provisions-timing-qa-20261026.json`;bundle/pacote em `outputs/irpc-l6-costs`. DivergênciaM20/M22 permanece limitada ao transporte201/quadro8 versus200/quadro10; não é uma condição destes cálculos. Não foram criadas correspondências oficiais de campos para estes novos ajustamentos por presunção.
+
+**Saldo deL6 após estes casos QA:**combinação36h/i+36(4);quota36h automática e restantes amortizações;campanhas36-A e sua articulação com1%;provisões reguladas/reforços financeiros e periodizações específicas não cobertas;receita antecipada positiva/mudança autorizada do método de obra;períodos curtos/conversão fiscal anual;representação fiscal de fracções e restantes correspondênciasM20/M22. Cada pendência afecta o caso/campo dependente, não o conjunto independente demonstrado. Benefícios,isenções,taxas reduzidas e operações especiais mantêm âmbitoL7;retenções,pagamentos,créditos e saldo anual mantêm âmbitoL8. **L6 continua parcial.** As dez dúvidas deL5 não foram reabertas.
+
+## 26/10/2026 — conjunto L6 043dd35d entregue pelo Git
+
+Instalado `043dd35d8ee247123b3a32f1fc10fd2ede81e9f4` sobre `a2de7259`, pelo procedimento Git existente, sem força, migrações ou importações. Backup fresco `2026-10-26T06:35:29Z` e restauro isolado sem rede/porta55441: **174tabelas** conferidas por contagem/checksum; **369ficheiros/configuração** preservados. Conferidos **6ficheiros do delta,42protegidos e31originais**; schema,roles/grants e permissões iguais. Tabelas de negócio preservadas; cache/sessões reconciliadas com os eventos operacionais da entrega. `a2de7259` permanece como versão anterior. Dependências de4versões antigas arquivadas e verificadas para espaço, sem modificar as versões actual/anterior, fontes, dados ou backups.
+
+Revisão/manifest público,11marcadores compilados e simuladorHTTP200 conferidos. Pipeline normal concluído; as provas QA aceites foram reutilizadas, sem nova ronda manual. **Disponível no âmbito demonstrado: lucro6730 → base4430 → colecta1417,60MZN. O saldo final a pagar/recuperar continua indeterminado emL8.** Também preservados o caso de perda corrente e as distinções conhecido/ausência/falta de informação, os períodos/EP demonstrados e a preparação parcialM20/M22. Recibo:`docs/investmoz/simulations/irpc-l6-costs-delivery-20261026.json`.
+
+O estado «QA sem instalação» da nota anterior é histórico para este conjunto. **L6 continua parcial pelos seis grupos concretos da secção seguinte**, cada um com condição de resolução e bloqueio delimitado. L7 eL8 mantêm os seus âmbitos.
+
+
+## 26/10/2026 — saldo de L6 após a entrega043dd35d
+
+Mesma matriz AUD-SIM-INT02. Custos/provisões/periodização demonstrados entregues; trabalho seguinte:amortizações. Provas aceites reutilizadas.
+
+| Caso ou correspondência pendente | Condição concreta de resolução | Limite do bloqueio |
+|---|---|---|
+| Combinação36h/i com36(4) | 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. | Apenas o caso/campo dependente; cálculos independentes preservados. |
+| Quota36h automática e amortizações restantes | Reconciliar tabela/método/entrada emuso/quotas contabilísticas e fiscais anteriores;prioridade seguinte deL6. A parcela36h documentada continua reutilizável nos casos independentes. | Apenas o caso/campo dependente; cálculos independentes preservados. |
+| Campanhas plurianuais36-A e limite1% | Implementar a periodização por três exercícios e a sua articulação com36n; não tratar a campanha como publicidade ordinária. | Apenas o caso/campo dependente; cálculos independentes preservados. |
+| Provisões reguladas28d e reforços financeiros28(3) | Corresponder a regra sectorial/supervisão ou o reforço financeiro e os saldos documentados; não usar os limites ordinários29 por aproximação. | Apenas o caso/campo dependente; cálculos independentes preservados. |
+| Receita antecipada19(5) positiva e mudança autorizada19(6) | 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. | Apenas o caso/campo dependente; cálculos independentes preservados. |
+| Outras periodizações,âmbitos eM20/M22 | 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. | Apenas o caso/campo dependente; cálculos independentes preservados. |
+
+L6 continua parcial. L7 mantém benefícios/casos especiais;L8 mantém retenções/pagamentos/créditos/saldo final. As dez dúvidasL5 não foram reabertas.
+
+## 26/10/2026 — L6: amortizações em QA, sem instalação
+
+O portal mantém `043dd35d` instalado: colecta demonstrada1417,60MZN, sem saldo finalL8. O novo conjunto optativo `IRPC-normal-adjustments/7` reutiliza os activos e o resultado financeiro já declarados. Versões1–6 e históricos permanecem intactos; activar o novo mapa substitui o efeito fiscal anterior das amortizações, sem o somar novamente. Ausência declarada de quotas anteriores é distinta de informação em falta e exige referência.
+
+Cobertura delimitada ao exercício anual2026/MZN e bens novos ao custo histórico: tabelaII/3/9 computadores25%,3/9.1 servidores20%,3/23 segurança20%,3/22 máquinas não especificadas10%,5/7 mobiliário10%,1/2.2 edifícios comerciais/administrativos2%,4/9.2 veículos ligeiros/mistos25%,5/8 software25%; tabelaI/84.2/B decoração hoteleira20% e84.3/A máquinas de lavandaria12,5%. A tabelaI prevalece quando aplicável; não se presume que esta lista cobre todo o catálogo. Fonte: Decreto72/2013, artigos3–10/17 e tabelas, exemplar original anteriormente aceite e hash preservado; CIRPC27e para limite800000MZN de viaturas e exclusão de terrenos.
+
+Método constante com taxa expressamente escolhida no recorte metade–máximo; degressivo apenas para bens elegíveis novos, factores máximos1,5/2/2,5 segundo vida útil. Opção8(2) demonstrada apenas em ano civil/início1Janeiro, com quotas anteriores completas documentadas. Duodécimos incluem mês de entrada e excluem mês de saída, respeitando vida máxima. Software exige direitos onerosos/exclusivos e duração limitada; art17 exige bem individual até20000 e opção documentada. Quotas anteriores recuperáveis têm prova contabilística/fiscal e são limitadas à parte elegível: quotas nunca contabilizadas ou permanentemente excluídas não se tornam dedutíveis. Nenhum saldo oficial é consumido.
+
+| Novo caso | Efeito demonstrado em MZN: lucro → matéria colectável → colecta |
+|---|---|
+| Computador em uso desdeJulho: quota fiscal50, ajustamento70, substituindo anterior20 | 6780 →4480 →1433,60 |
+| Mesmo activo, saída15Outubro:3meses/quota25 | Colecta1441,60; entrada/saída identificadas no relatório |
+| Degressivo elegível: quota200, ajustamento40 | 6630 →4330 →1385,60 |
+| Quota anterior documentada:20 recuperados,20 restantes; ajustamento−20 | 6730 →4430 →1417,60 |
+| Máquina de lavandariaI/84.3/A: quota62,50, ajustamento57,50 | 6767,50 →4467,50 →1429,60 |
+| Quota contabilística anterior em falta | Lucro/base/colecta indeterminados; ajustamentos independentes conhecidos continuam discriminados |
+
+Cálculo → gravação → recuperação pela API privada → relatório/dossier demonstrado em cinco casos. **18novos testes frontend;1testeAPI/84asserções**, rollback na baseQA127.0.0.1:55441; routes/actions gerados, TypeScript/build e interface real passaram, incluindo edição, reutilização, ausência declarada, falta de informação, recuperação e exportação. Provas aceites reutilizadas. **7ficheiros de runtime no delta,43protegidos e31originais conferidos**; sem migração/API/configuração/permissões/dependências ou escrita no activo.
+
+| Saldo concreto das amortizações | Condição de retoma |
+|---|---|
+| Outros códigos/taxas, por exemploII/3/3 ar condicionado12,5% | Acrescentar correspondência verificada, elegibilidade e prova apenas desse delta; sem aprovação genérica adicional |
+| Bens usados, abertura de escrita, grandes reparações/benfeitorias7(2)/(4), reavaliações15 e transição anterior2014 | Documentar vida esperada, bases/quotas anteriores e implementar a regra específica aplicável |
+| Uso intensivo11, concessões12, peças14, intangíveis específicos16 e eventos de transferência/relocação | Corresponder condições legais e histórico do evento; desenvolvimento/goodwill não herdam taxa do software |
+| Mudança de método10, excepções, taxas fora do recorte, vida máxima anual terminada a meio do período e opção8(2) fora do caso demonstrado | Histórico concreto e regra/excepção correspondente; autorização apenas quando a norma a exigir |
+| Restantes custos/provisões/periodizações da entrega043dd35d; períodos curtos, conversão anual, representação fiscal e correspondênciasM20/M22 | Mantêm os critérios concretos já registados na matriz; este incremento não os encerra |
+
+A divergência201/quadro8 versus200/quadro10 bloqueia apenas o transporte afectado. Não foram presumidas correspondências oficiais para estes novos campos. **L6 continua parcial;L7 eL8 mantêm os seus âmbitos.** As dez dúvidasL5 não foram reabertas. Recibo: `docs/investmoz/simulations/irpc-l6-depreciation-qa-20261026.json`.
+
+## 26/10/2026 — amortizações e9fe1022 entregues pelo Git
+
+Instalado `e9fe102259c183a9d9bf7e39f246a8c3860839c6` sobre `043dd35d`, preservado como versão anterior. Backup fresco `2026-10-26T07:31:29Z` e restauro isolado sem rede/porta55441: **174tabelas** por contagem/checksum e **369ficheiros/configuração** conferidos. **7ficheiros do delta,43protegidos e31originais** verificados; schema,roles/grants e permissões iguais. As172tabelas de negócio mantêm os valores do backup. Cache:reinício da fila,contadores/timers e renovação da validade do mesmo valor de cache da página inicial. Sessões:expiração individual comprovada pelo prazo configurado120minutos,novas consultas da entrega e acessos anónimos correlacionados por agente/data no nginx;sem perda de dados de negócio. Dependências de5versões antigas arquivadas/verificadas para a margem do pipeline,preservando versões actual/anterior,fontes,dados e backups.
+
+Revisão/manifest público,5marcadores compilados,4assets e simuladorHTTP200 conferidos. Pipeline normal concluído; provas QA18frontend/API1-84/UI/tipos/build reutilizadas,sem nova ronda manual. **Exemplo disponível: lucro6780 → matéria colectável4480 → colecta1433,60MZN. Saldo final a pagar/recuperar indeterminado emL8.** Históricos1–6 preservados; versão7 apenas por activação do novo mapa,substituindo o efeito anterior sem duplicação. Recibo:`docs/investmoz/simulations/irpc-l6-depreciation-delivery-20261026.json`.
+
+O estado anterior «QA sem instalação» de e9fe1022 é histórico. Mantêm-se explícitos os outros códigos de tabela;usados/abertura de escrita/reparações/reavaliação/transição;uso intensivo/concessões/peças/intangíveis específicos/eventos;mudanças/excepções de método e opções fora do recorte. Retoma por correspondência da regra específica,base/vida/quotas e prova do delta,sem autorização genérica adicional. Períodos curtos e planos noutra moeda são o próximo incrementoQA,reutilizando o mecanismo cambial. Restantes custos/períodos/representação/camposM20-M22 conservam critérios próprios;divergência201/Q8 versus200/Q10 restringe apenas o transporte afectado. **L6 parcial;L7/L8 próprios;dez dúvidasL5 não reabertas.**
+
+## 26/10/2026 — L6: períodos curtos e planos noutra moeda em QA
+
+`e9fe1022` está instalado, com o âmbito de amortizações já demonstrado e os restantes casos de tabela/método explícitos acima. Este novo conjunto optativo `IRPC-normal-adjustments/8` está **emQA,sem instalação**. Reutiliza os meses e montantes do plano,os mapas fiscais emMZN e o mecanismo cambial entregue. Os históricos1–7 e o plano original não são reescritos.
+
+Períodos de meses completos com termo em2026: início7(4)a,cessação7(4)b,início/fim de sujeição7(4)c e transição7(4)d,mediante identificação do evento/datas/suporte; plano com6meses ou selecção explícita de6dos12meses,sem anualizar receita,resultado,base ou taxa. Primeiro mês civil do plano é declarado,não inferido do mês orçamental. Anual diferente do ano civil conserva a correspondência do período autorizado/comunicado existente. Duodécimos ordinários do art9(3) do Decreto72/2013 aplicam o número de meses de utilização;art17 integral em período curto e restantes excepções não se tornam suportados por aproximação. Elemento conhecido como não amortizável mantém acréscimo integral,sem exigir método irrelevante.
+
+Planos em outra moeda: cada mês seleccionado reutiliza ou confirma selecção cambial pelo procedimento existente,coluna/data/boletim/sentido e vínculo à origem. Moeda e valores originais permanecem no relatório. Não se adopta taxa actual,única ou de outro mês por defeito. **A conversão mensal para simulação exige pressuposto documentado;não confirma automaticamente uma regra fiscal de conversão anual.** Os mapas/activos/quotas/perdas existentes continuam emMZN e são reconciliados expressamente;nenhuma segunda conversão automática. Saldos patrimoniais de créditos em moeda estrangeira não são apresentados comoMZN pela conversão dos fluxos do plano;correspondência de saldo/data/taxa continua separada.
+
+| Caso novo | Efeito demonstrado emMZN |
+|---|---|
+| Início1Julho–31Dezembro,meses7–12: resultado3120;quota fiscal50 e ajustamento10 | Lucro3130 → matéria colectável3130 → colecta1001,60,à taxa32%;ausência de perdas/benefícios declarada |
+| Mesmo recorte emUSD,pressuposto sintético64MZN/USD identificado em cada mês;mapasMZN reconciliados | Resultado199680;ajustamento640;lucro/base200320 → colecta64102,40. Taxa64 é pressupostoQA,não boletimBM real ou parâmetro fiscal confirmado |
+| Anual emUSD;plano de6meses iniciado emJulho;cessação e sujeição no mesmo ano | Novos testes próprios;respectivamente colecta128204,80 e1001,60nos casos correspondidos,sem anualização do semestre |
+| Falta de selecção de um mês,moeda incompatível ou taxa editada sem confirmação | Valores originais e conversões independentes visíveis;resultado/lucro/base/colecta dependentes indeterminados |
+| Perdas reportadas propostas num período curto | Lucro3130conhecido;dedução/base/colecta pendentes da sequência de períodos. Art41(5) exclui da contagem o período de transição7(4)d inferior a6meses;não autoriza agregar todos os períodos curtos |
+
+Cálculo → gravação → recuperaçãoAPI → relatório/dossier demonstrado em4casos. **13testes novos frontend,API1teste/58asserções**, rollback na baseQA127.0.0.1:55441;routes/actions pelo procedimento existente,TypeScript/build e interface real passaram. Interface demonstrou alteração de datas e taxa,confirmação cambial,recuperação e exportação. Mudança na origem cambial invalida a actualidade do novo resultado,conservando o histórico. Provas aceites reutilizadas,sem repetição manual. Delta:**9ficheiros de runtime,43protegidos e31originais**;sem API/schema/configuração/permissões/dependências ou escrita no activo.
+
+| Pendência concreta | Condição de retoma e bloqueio |
+|---|---|
+| Datas parciais,períodos superiores a12meses/liquidação e curtos fora do recorte2026 | Corresponder datas/evento,parcelas de dias e regra aplicável;apenas esse período depende da implementação |
+| Dedução de perdas em sequência com períodos curtos/transição | Declarar sequência efectiva de períodos posteriores e aplicar41(5) ao caso7(4)d inferior a6meses;sem prazo presumido só por ano civil. Lucro independente continua calculável |
+| Limites anuais de publicidade e provisão de créditos em período curto | Corresponder expressamente a base/limite do período e regra de proporcionalização,se aplicável;sem anualização ou rateio presumidos. Outros custos e períodos anuais não bloqueados |
+| Quota integral art17 em período curto,opções/métodos/tabelas e casos de amortização ainda não suportados | Implementar combinação específica e provar só o novo efeito;condições restantes do conjuntoe9fe1022 continuam válidas |
+| Conversão fiscal anual confirmada,saldos em moeda estrangeira e fracções de cêntimo da conversão | Identificar regra fiscal/data/base,taxa e âmbito;para saldos,conversão própria em vez de somar fluxos;para fracções,regra de representação. Até lá,pressupostos de simulação explícitos e total indeterminado quando não representável neste recorte |
+| Restantes custos/periodizações e correspondênciasM20/M22 | Mantêm os critérios já registados. Divergência201/Q8 versus200/Q10 limita só o transporte afectado |
+
+Fontes primárias reutilizadas: CIRPC Lei34/2007 PDF4/p768(58),art7(4)/(7),ePDF12/p768(66),art41(5);Decreto72/2013 PDF3/p1074(7),art9(3). Exemplar e originais/hash preservados;sem importação/publicação documental. **L6 continua parcial. Colecta não é saldo final a pagar;L7 eL8 mantêm âmbitos próprios.** As dez dúvidasL5 não foram reabertas. Recibo:`docs/investmoz/simulations/irpc-l6-periods-fx-qa-20261026.json`.
+
+## 26/10/2026 — períodos curtos e planos noutra moeda56475acb entregues pelo Git
+
+Instalado `56475acb2f39e58cb51664913f7fb499f58eb7ab` sobre `e9fe1022`,preservado como versão anterior. Backup fresco `2026-10-26T08:17:39Z` e restauro isolado sem rede/porta55441: **174tabelas** por contagem/checksum e **369ficheiros/configuração** conferidos. **9ficheiros do delta,43protegidos e31originais** verificados;schema,roles/grants e permissões iguais. As172tabelas de negócio mantêm os valores do backup. Cache/sessões reconciliadas com os eventos operacionais e acessos anónimos registados;expiração,quando aplicável,comprovada individualmente pelo prazo configurado. Dependências de5versões antigas arquivadas/verificadas,preservando versões actual/anterior,fontes,dados e backups.
+
+Revisão/manifest público,6marcadores compilados,4assets e simuladorHTTP200 conferidos. Pipeline normal concluído;provasQA13frontend/API1-58/UI/tipos/build reutilizadas,sem nova ronda manual. **Semestre demonstrado: lucro3130 → matéria colectável3130 → colecta1001,60MZN.** PlanoUSD:pressuposto sintético64MZN/USD por mês identificado,originais conservados e mapasMZN reconciliados;lucro/base200320 → colecta64102,40MZN. **Não confirma regra fiscal de conversão anual nem boletimBM real. Saldo final a pagar/recuperar continua indeterminado emL8.** Históricos1–7 preservados;versão8 optativa,sem anualizar resultados ou usar taxa actual por defeito. Recibo:`docs/investmoz/simulations/irpc-l6-periods-fx-delivery-20261026.json`.
+
+O estado anterior «QA sem instalação» de56475acb é histórico. Permanecem explícitos os casos de datas parciais/liquidação,sequência de perdas41(5),limites anuais em período curto,art17 curto/restantes amortizações,conversão fiscal anual/saldos em outra moeda/fracções e demais custos/periodizações. Condições de retoma continuam na mesma matriz. Próximo incrementoQA:representação de valores e camposM20/M22 por corresponder;divergência201/Q8 versus200/Q10 limitada ao transporte do resultado afectado,sem reabrir cálculos demonstrados. **L6 parcial;L7/L8 próprios;dez dúvidasL5 não reabertas.**
+
+## 26/10/2026 — L6: representação dos valores e campos M20/M22 em QA
+
+`56475acb` está instalado. Este novo conjunto optativo `IRPC-normal-adjustments/9` está **em QA, sem instalação** e acrescenta preparação dos valores/campos, sem alterar fórmulas de lucro tributável, matéria colectável ou colecta. Históricos1–8, plano original, pressupostos cambiais e demais livros preservados. A falta de uma correspondência documental afecta o campo e a sua reconciliação, mantendo os totais fiscais existentes.
+
+**Representação:** valor racional exacto conservado, apresentação aproximada identificada por«≈» e fracção original; zero conhecido, informação em falta e campo sem aplicação distintos. M20A.1/quadro4/M12 pede meticais sem centavos: valores inteiros são representáveis, fracções ficam por corresponder, sem arredondamento/truncagem. Preparação M22 já aceite com valores exactos ao cêntimo preservada; fracções de cêntimo continuam explícitas e pendentes da regra fiscal aplicável. Resultado líquido negativo M20 é apresentado entre parêntesis; M22 separa campo de lucro do de prejuízo, sem colocar perda no lucro ou criar matéria colectável negativa.
+
+**M20:** reutiliza as quatro correspondências directas de custos das vendas,pessoal,depreciação e juros. Discrimina as receitas e despesas operacionais por conta com suporte e reconciliação exacta ao plano do período/moeda. Demonstra prestação de serviços7.2,fornecimentos/serviços6.3,outros gastos6.8 e imposto contabilizado8.5, além das contas directas6.1.1/6.2/6.5/6.9. Rótulos das demais contas são estrutura disponível; não constituem novas regras fiscais nem provam a qualificação de uma parcela. Uma origem incompleta não apaga as contas directas independentes.
+
+O imposto contabilizado tem valor/ausência e suporte próprios, e localização já incluída ou exterior ao plano. Colecta não é despesa contabilística presumida. Valor já incluído não é subtraído novamente; contradição com o mapa de imposto próprio ou coexistência das duas localizações fica identificada. O resultado líquido é apurado para preparação; o transporte automático entre edições continua impedido só no resultado afectado.
+
+**M22 PDF:** correspondências de variações patrimoniais201/202,resultado203,amortizações não aceites206,provisões/imparidade209,impostos de outrem213,multas/juros compensatórios215,ajudas219,representação220,publicidade221,despesas não documentadas223,aluguer224,combustíveis225,viaturas226 e reposição de provisões tributadas239. Reutiliza os ajustamentos demonstrados; não reaplica as percentagens impressas. A representação já calculada usa80%,compatível com220. Campo213 é apenas de outrem: imposto próprio36(1)a continua **sem campo presumido**. Efeitos positivos de amortização vão a206; recuperações negativas de quotas anteriores ficam separadas até correspondência própria, sem compensação no mesmo campo.
+
+Somas238/258 e lucro reconstruído apenas quando todas as parcelas têm correspondência e reconciliam; campos259/260/269/270/276/277/278/300 reutilizam o cálculo existente, mesmo havendo uma parcela sem campo. Colecta total302 só é preparada com ausência de parcela de taxa reduzida declarada com suporte;caso conhecido mantém âmbitoL7 e não apaga300. Campos309–316/saldo final permanecem emL8.
+
+| Caso novo | Resultado e limite de aplicação |
+|---|---|
+| Correspondência no semestre demonstrado, ausência de imposto contabilizado e taxa reduzida declaradas | Resultado líquido3120;203=3120;206=10;238=3130;258=0;lucro/base3130;colecta normal300 e total302=1001,60MZN. Reconciliação aritmética exacta, sem transporte automático entre edições |
+| Fornecimentos300,50 e outros gastos299,50, origem600 | Parcela300,50 conserva601/2;M20 em meticais inteiros pendente só nas parcelas fraccionárias;resultado e colecta1001,60inalterados |
+| Imposto contabilizado em falta | Resultado líquido/campo200 e somas dependentes indeterminados;lucro/base3130 e colecta1001,60mantidos |
+| Recuperação de quota anterior:ajustamento−26 | Efeito fiscal e colecta1001,60preservados;sem código de dedução inventado,somas238/258 pendentes;260/278/300 conhecidos |
+| Imposto próprio320 contabilizado exterior ao plano | Resultado líquido2800 conhecido;campo de acréscimo próprio por corresponder,sem usar213 de outrem;lucro/base3130 e colecta1001,60preservados |
+
+Percurso cálculo → gravação → recuperação privada → relatório/dossier demonstrado em **5casos**. **15testes novos frontend;API1teste/97asserções**, transacção revertida na baseQA127.0.0.1:55441;routes/actions gerados pelo procedimento existente,TypeScript/build e interface real passaram. Interface demonstrou edição de parcelas,imposto em falta sem apagar valor anterior,recuperação/exportação e pendências apenas dependentes. Provas aceites reutilizadas;sem repetir suites anteriores. **4ficheiros de runtime no delta,50protegidos e31originais** conferidos;sem API/schema/configuração/permissões/dependências ou escrita no activo.
+
+Fontes: PDF M22 SHA2564b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88,3páginas já aceites reutilizadas;M20A.1 SHA2561ceca6f4c6d77853c1b2b445876599b42093175fa89eecf40590180956d83a9e,M12/D13–D35. Inventariados os20ficheiros acessíveis deModelos/Notas,incluindo temporários;originais/hash preservados. Só rótulos genéricos necessários extraídos do XLSX;sem valores privados,fórmulas/cache do exemplar,importação ou publicação documental.
+
+| Saldo concreto da preparação M20/M22 | Condição de retoma e alcance |
+|---|---|
+| Transporte do resultado M20A.1/D35→M22 | Exemplar compatível ou instrução que resolva201/quadro8 versus200/quadro10. Só esse transporte fica impedido;valor líquido próprio e demais campos continuam visíveis |
+| Imposto próprio36(1)a,quota anterior recuperada e restantes efeitos de periodização/obras/reversões sem campo | Corresponder rótulo,edição/período e regra específica do campo. Efeito/valor conservados sem código provisório;apenas somas/campos dependentes aguardam |
+| Fracções M20 e subcentavos M22 | Identificar regra de representação do caso;preservar fracção e apresentar aproximação identificada até então. InteirosM20 e cêntimos exactosM22 não bloqueados |
+| Imposto contabilizado simultaneamente incluído e exterior ao plano | Discriminar ambas as componentes/referências e conciliar8.5/acréscimo próprio sem repetir gasto;sem inferir o valor da colecta |
+| Contas/quadros e anexos restantes fora das seis linhas financeiras demonstradas | Reutilizar dados existentes,classificar componentes com suporte e acrescentar correspondência específica;sem tomar campos preenchidos do exemplar como dados do investidor |
+
+L7 mantém benefícios/casos especiais/taxas reduzidas eL8 mantém retenções,pagamentos,créditos e saldo final. Restantes regras deL6 e as dez dúvidasL5 conservam o saldo e as condições já documentadas. **L6 continua parcial;colecta não é saldo final a pagar.** Recibo:`docs/investmoz/simulations/irpc-l6-values-forms-qa-20261026.json`.

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

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

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

@@ -24,3 +24,6 @@
 "docs/investmoz/simulations/official-source-register.md";"sumário oficial INM do BR 134/2024";"https://www.inm.gov.mz/pt-br/content/sum%C3%A1rio-br-n%C2%BA-134-de-110724-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-2827";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
 "docs/investmoz/simulations/official-source-register.md";"ficha oficial INM do aviso";"https://www.inm.gov.mz/pt-br/content/assembleia-da-rep%C3%BAblica-br-n%C2%BA-89-de-080617-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-569";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
 "docs/investmoz/simulations/official-source-register.md";"reprodução integral de terceiro, auxiliar";"https://www.lexlink.eu/FileGet.aspx?FileId=2999523";"Não identificado por esta referência; URL registada";"Referência de pesquisa/documentação; não conta como ficheiro importado";"Manter como fonte externa a obter/conferir; não activa regra fiscal"
+"docs/investmoz/simulations/iva-l1-p084-p085-draft-preparation-qa-20261024.json";"BR11/2010,DespachoMF06/01/2010,ModeloI.1versoPDF3";"https://www.cipmoz.org/wp-content/uploads/2023/parcerias-publico-privadas/9PP%29%20Despacho_Mecanismos%20Implementacao%20do%20Regulamento%20do%20Codigo%20dos%20Beneficios%20Fiscais.pdf";"C:\laragon\www\portal-investidor\outputs\iva-l1-g5d-offer-drafts-20261024\BR-11-I-2010-03-17-despacho-modelos.pdf";"Original oficialBR obtido/hash;âmbito específico ainda por conferir";"Consulta autorizada;sem publicação ou activação fiscal"
+"docs/investmoz/simulations/iva-l1-p084-p085-model-i1-cotejo-20261024.json";"Decreto56/2009/RegCBFLei4/2009,origemModeloI.1";"https://fracessoriasa.co.mz/wp-content/uploads/2021/03/10-Decreto-n_56.2009-REGULAMENTO-DOS-BENEFICIOS-FISCAIS.pdf";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\Decreto56-2009-BR40.pdf";"OriginalBR ecompilaçãooficial obtidos/hash,âmbito cotejado";"Sem correspondênciaCIVA14(3)demonstrada;sem publicação ou activação fiscal"
+"docs/investmoz/simulations/iva-l1-p084-p085-model-i1-cotejo-20261024.json";"Decreto56/2009/RegCBFLei4/2009,origemModeloI.1";"https://mireme.gov.mz/wp-content/uploads/2022/03/Lei-e-Regualamento-das-zonas-francas-industriais-investimentos.pdf";"C:\laragon\www\portal-investidor\outputs\iva-l1-g6e-supplies-20261024\MIREME-legislacao-investimentos.pdf";"OriginalBR ecompilaçãooficial obtidos/hash,âmbito cotejado";"Sem correspondênciaCIVA14(3)demonstrada;sem publicação ou activação fiscal"

docs/investmoz/simulations/data-contracts.md

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

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

@@ -0,0 +1,25 @@
+{
+  "status": "prepared_for_Git_delivery_not_installed",
+  "installed": "5fa64bc0",
+  "previous_QA": "acf8ec3c",
+  "date": "2026-10-25",
+  "scope": "Existing AUD-SIM-INT02 only; J1-J5 and C1-C5 each with example in existing matrix/manual; not sent to AT",
+  "presentation": "Automatic interest is a simulation with supplied assumptions, not fiscally confirmed. Entered CER is not validated by official catalogue. Fictional999/998 and10% remain fictional.",
+  "pending": "Exact annual rate/source/validity, day basis, rounding, on-account not-withheld/mora; official CER by nature/digital-special and official transcription of mixed rates/codes.",
+  "verification": {
+    "new_delta_tests": 13,
+    "typescript": "passed",
+    "QA_build": "passed exit0",
+    "accepted_API_UI_L3_ISPC_FX": "reused; no new round",
+    "protected_runtime": 31
+  },
+  "runtime_sha256_LF": {
+    "resources/js/lib/irpc-interest.ts": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd",
+    "resources/js/lib/irpc-mrfta.ts": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c",
+    "resources/js/lib/irpc-mrfta-cases.ts": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862",
+    "resources/js/components/simulation-irpc-mrfta.tsx": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+  },
+  "previous_receipt": "irpc-interest-cer-qa-20261025.json remains historical proof for acf8ec3c; current presentation hashes in this receipt",
+  "schema_API_permissions_originals_changed": false,
+  "L5_complete": false
+}

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

@@ -0,0 +1,579 @@
+{
+  "status": "installed_operational_L5_demonstrated_scope_only",
+  "installed": {
+    "status": "installed",
+    "commit": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+    "release": "/var/www/investmoz-homologacao/releases/7a11c4ef8f06ef149eb0488be3cd0749dc609bd0-68c76bdc",
+    "previous_release": "/var/www/investmoz-homologacao/releases/5fa64bc0f4b067e81d8728b344eb8697415ebedf-b08a592f",
+    "database_migrations": 0,
+    "content_imports": 0
+  },
+  "previous_baseline": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-interest-delivery-20261025/backup",
+    "created_at": "2026-10-25T19:14:23Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "ae9ba280390f9ca676845fdced1193642102658ea1274669c81387b26e38c8ba",
+    "files_sha256": "45b492019ca2f7cc93388f54b776754e5e045e15916f824d257928bb45e324f4",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "ae9ba280390f9ca676845fdced1193642102658ea1274669c81387b26e38c8ba",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/5fa64bc0f4b067e81d8728b344eb8697415ebedf-b08a592f",
+    "installed": {
+      "status": "installed",
+      "commit": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+      "release": "/var/www/investmoz-homologacao/releases/7a11c4ef8f06ef149eb0488be3cd0749dc609bd0-68c76bdc",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5fa64bc0f4b067e81d8728b344eb8697415ebedf-b08a592f",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 4,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 31,
+    "documentary_files_verified": 30,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "e4bcbac53e96b6fef0b4bf512aeb9470"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "58c1c37e3152c0e387a19b3bcf057bb0"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 21,
+          "checksum": "887634a88e9462f38305ff7623c4c508"
+        },
+        "after": {
+          "rows": 22,
+          "checksum": "6a080a3d85940d192748fa272fe94f15"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "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": 21,
+        "after_rows": 24,
+        "changes": [
+          {
+            "key_sha256": "f72f988e8b92b60a9a4c888ad2e0a275af4dd678ca1c3f59765808df2385706b",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "c1d4a5d1f3f22112b617003a45e285538c6afbfc16502fe76476528808c5a62f",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "fb07fca164c39ae39fbf4002fe20469826c1c6050f2e6af7ce54926bffe87a87",
+            "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"
+  },
+  "public_verification": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+      "branch": "main",
+      "built_at": "2026-10-25T19:18:14.226356+00:00",
+      "manifest_sha256": "d78df5e7caee48690641143c8e8633b850db421468c837ec37992ee9cfa21aaa"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Simulação pelos pressupostos introduzidos, sem confirmação fiscal dos juros.": [
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Códigos provisórios ou de simulação não são correspondências oficiais.": [
+        "assets/project-dossier-CxbkzdT3.js"
+      ],
+      "Casos de trabalho separados por período, rubrica, taxa e CER": [
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Não são juros calculados pelo portal.": [
+        "assets/project-dossier-CxbkzdT3.js"
+      ],
+      "Dispensa de retenção": [
+        "assets/project-dossier-CxbkzdT3.js",
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-xTyGW6qB.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-xTyGW6qB.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-CxbkzdT3.js",
+        "status": 200,
+        "sha256": "be74df50d3dbed2fcf9873c70e9afd8b7e5403f74c4dfe3805ad96ab21f85440"
+      },
+      {
+        "file": "assets/services-xTyGW6qB.js",
+        "status": 200,
+        "sha256": "7a127267891fe3b05112ee7d749027d4c290e70539652d797345f9f6e059ffae"
+      },
+      {
+        "file": "assets/project-dossier-document-BjM1GMjD.js",
+        "status": 200,
+        "sha256": "b745b5faea379ce38afd77a90c4e391caf446513059727d1fcb75917a85b2429"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-D3TVl0n5.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"
+  },
+  "runtime_delta": [
+    {
+      "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"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    }
+  ],
+  "originals": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 30.04s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 872",
+    "# pass 872",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "limitations": "Simulation with explicit supplied parameters is not fiscal confirmation of interest; provisional CER not official correspondence. Ten exact AT questions J1-J5/C1-C5 retained in existing matrix. L5 operational within demonstrated scope,not fully completed.",
+  "L5_complete": false,
+  "next": "L6 normal IRPC:adjustments to financial result;no repeated L5 source research without new information",
+  "proof_files": {
+    "backup.txt": "f321c1f1f595c3a056b41b6fe0dfe68941461d8efa686de7e76905946af180c9",
+    "compact-dependencies.txt": "6c66d80adb889a470b2500dfbbd6f984bef3a2ce9967f11ea21ac1bafe5af745",
+    "installed-protected.txt": "60564bfd4ee8d7158ebd5247b1321c0c1a4cfb69eb2401b8d7e4ec1b71f8e560",
+    "installed-public-delta.json": "9f121ebaff22a17942d2ba3ca98feaf3e5f9735c1eb25f1dcc47c0d07ba95804",
+    "installed-public.txt": "da646d8f4adfc9f6314bd5201675ea35c7bf9d247a15612bbcb0370dda1672c2",
+    "integration.txt": "dcdc8f4540117e2d87c44fbe99c92028700dc998b8d051cbebc9fe8638ef25f0",
+    "manifest-served.json": "d78df5e7caee48690641143c8e8633b850db421468c837ec37992ee9cfa21aaa",
+    "operational-delta.txt": "264946621bdd67789d3d6b2c4589fc77e2337e606f90e90a5baec812a2368940",
+    "preflight.txt": "fbf315297e990f29224c110982d02dbae88da98c2819f001af914f7f8a23c73e",
+    "preparation.json": "e4b83c40a692adc864650391515f29e97b59da6ddfee3f19840ff07e7e8771ec",
+    "progress.txt": "2f9ccb94847d399d18b4e76e1f283ae00376791d428cf138c750d5075fba1ce0",
+    "restore.txt": "e51ada3301c3c18af3dfda10a537275b55f183bb6ac1e9bb1d2ea10ec1d4ecff",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status1.txt": "b6da9d8d0b2a31b94bed039b7806400193bcbf9c386faae848d7ea7512e6da71",
+    "status2.txt": "b6da9d8d0b2a31b94bed039b7806400193bcbf9c386faae848d7ea7512e6da71",
+    "status3.txt": "998b40a5ebef08ac85ee0cdf80a8f8b07da159565f0f7a62e8c02613d9859c8d",
+    "status4.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
+    "status5.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
+    "status6.txt": "f2580fba78230810b2bd95885494d76c86a2e5ee7f3705e3d300eca2f06e5109",
+    "status7.txt": "1248021d6ed7f0651a4d19b0d9985eb19cb285cb73927ed6c02a3e195881aabc"
+  }
+}

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

@@ -0,0 +1,391 @@
+{
+  "status": "QA_two_point_delta_demonstrated_not_installed",
+  "installed_baseline": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+  "branch": "codex/irpc-interest-cer-qa-20261025",
+  "scope_only": [
+    "juros automáticos por parâmetros documentados",
+    "separação CER/rubrica/taxa por casos de trabalho"
+  ],
+  "implemented": {
+    "juros": "Aritmética racional diária com taxa anual final/base anual/arredondamento/fontes/versão do caso;principal após entregas parciais,paragem no pagamento integral,contagem por anos quando documentada,versão própria apenas da nova aritmética. Definitiva e por conta efectivamente retida neste recorte.",
+    "CER_rubricas": "Chaves estáveis por período/rubrica/taxa/CER;origens,documentos e referências conservados;fichaHTML por caso,mantendo pendências do período e sem declarar anexo/declaração autónoma.",
+    "compatibility": "Campos adicionais;modo legado preservado. Leitor5fa64bc0 conserva o payload exacto e o cálculo fiscal actual;novo resultado de juros é histórico nessa versão,sem recálculo."
+  },
+  "not_claimed": [
+    "Taxa fiscal2026 global cadastrada/activada ou substituição automática daMAIBOR",
+    "Convenção fiscal de base anual/arredondamento inferida sem fonte do caso",
+    "Juros de mora ou regra completa de imposto por conta não retido",
+    "CatálogoCER integral e novas correspondências oficiais digitais/especiais",
+    "Autorização para fundir taxas/CER ou criar declarações/anexos oficiais",
+    "Instalação deste novo incremento ou conclusão deL5"
+  ],
+  "remaining_only_two_points": {
+    "juros": "Ligar parâmetro/fonte fiscal aplicáveis2026 e as convenções documentadas do caso;regra de mora e retenção por conta não efectuada continuam separadas. Sem perfil completo,a aritmética fica indeterminada;não reutilizar taxa de exemplo.",
+    "CER_rubricas": "Obter/corresponder os códigos/rubricas ainda pendentes e a transposição oficial de múltiplas taxas/CER;as fichas separam trabalho,mas não resolvem o catálogo ou o procedimento oficial."
+  },
+  "verification": {
+    "new_frontend": "13 tests passed;no old functional suites manually repeated",
+    "types": "tsc --noEmit exit0",
+    "build": "complete QA build exit0",
+    "private_api": "1test/19assertions;DatabaseTransactions rollback;loopback55441/simulator_fiscal_delta_20261021_test",
+    "dossier": "generated from actual API recovery;parameters/day segments/report preserved",
+    "UI": {
+      "documentedParameterCalculation": true,
+      "fictionalRateExplicit": true,
+      "missingRateIndeterminate": true,
+      "principalPreserved": true,
+      "localSaveRecovery": true,
+      "caseDownload": true,
+      "notOfficialDeclaration": true,
+      "differentRatesCodesSeparated": true,
+      "periodTotalIndeterminate": true,
+      "privateApi": "IrpcInterestCerDraftTest,separate",
+      "errors": []
+    },
+    "installed_reader_new_payload": {
+      "readerRevision": "5fa64bc0",
+      "readNewPayload": true,
+      "taxResultCurrent": true,
+      "newPreparationHistorical": true,
+      "roundTripExact": true,
+      "oldCalculationsReexecuted": false
+    },
+    "accepted_proofs": "Existing5fa64bc0,L3,ISPC,FX proofs reused;onlynewdelta andnew-payload-reader compatibility checked"
+  },
+  "examples": "Annual10%,365days,rounding conventions andCER999/998 are explicitly fictional QA parameters/codes,not official2026 fiscal data. Principal7300,paid3650,interest15 on5+5days,total3665 in onecase;20%/10%withholding and999/998 separate cases keepperiodtotalindeterminate.",
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "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": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977",
+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846",
+      "sha256_LF": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf",
+      "sha256_LF": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08",
+      "sha256_LF": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234",
+      "sha256_LF": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2",
+      "sha256_LF": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4",
+      "sha256_LF": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    }
+  ],
+  "originals_unchanged": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "source_review": {
+    "reuse": "AcceptedDecreto9/2008,25/35 andMRFTA/BM original sources. No new rate/CER activated from research.",
+    "AT_inventory": {
+      "url": "https://www.at.gov.mz/api/documents?root=LEGISLACAO",
+      "path": "outputs/irpc-interest-cer/at-legislation-inventory.json",
+      "sha256": "d74e764224d97fdea2e6e6e3496614c9b0f94941e8f8757eed8e7847bda9508c",
+      "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": {
+    "outputs/irpc-interest-cer/api.txt": "e647e9d8daf16cfa4359e35edd373cfdbc7e35ef684b5fb8cdb1107eeb158ee7",
+    "outputs/irpc-interest-cer/at-legislation-inventory.json": "d74e764224d97fdea2e6e6e3496614c9b0f94941e8f8757eed8e7847bda9508c",
+    "outputs/irpc-interest-cer/build.txt": "3841d26e7f52f6468a337f1fd786dc7c04be122bc639bf3755842c39e1a837ad",
+    "outputs/irpc-interest-cer/calculated.json": "ff2d649ba269e7618a9cb9208f5e47baff5bbbc45c65176ba163cea5e69ad390",
+    "outputs/irpc-interest-cer/case-10-998.html": "bcfe6a84e07d3b411e28e231c797daf7c013041856dbb0aa05ba605309e8370a",
+    "outputs/irpc-interest-cer/case.html": "24ee8874acb770769bbe4e807af05e9d42646257142717c55c621d34259a6dc8",
+    "outputs/irpc-interest-cer/dossier.html": "5f69bd87ff0bcaa52c20eaa1c9feafeb6ae263d667aa4c53df15bd2abce8752d",
+    "outputs/irpc-interest-cer/dossier.json": "61c194509f6c2feb432819ff6f5d72647acf3ec2ff068bb299fe4c6be6a294da",
+    "outputs/irpc-interest-cer/dossier.txt": "a0473de355821758c4d320eea8e7af76a0d196a9cee652c71af723d6f69832f0",
+    "outputs/irpc-interest-cer/frontend.txt": "686362609c03b88d3f0d90951be11d0a3c65be8d79a3c50aa24c0249ab545da2",
+    "outputs/irpc-interest-cer/index.html": "6bb76e37ac20a73cb9ffcda14f1ac9db701aa01bc2ef2f62fc5adaaffb640ca8",
+    "outputs/irpc-interest-cer/installed-reader-compatibility.json": "dcac8cb281bac3d3ccace6c73087632c53dec1c27c5e4967b631a822dcb7da14",
+    "outputs/irpc-interest-cer/mixed.json": "82fec05e50261f4eb13160de93c78d76a6a58c79644ed2ca97fc27ae3ce41c3e",
+    "outputs/irpc-interest-cer/preparation.html": "8f210407ab61ed7a1f0bd3b8bce7c247bcecfc4ce2fe932924957fd3af1ff990",
+    "outputs/irpc-interest-cer/recovered.json": "ac9d7c1338c99190616d62f0ad5c7d11403af65d73ff6f7726a871c1693596e1",
+    "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 @@
+{
+  "status": "QA_juros_MRFTA_demonstrated_not_installed",
+  "installed_baseline": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+  "branch": "codex/irpc-juros-mrfta-qa-20261025",
+  "implemented": [
+    "MRFTA preparation fields1–7 by single month;reserved8/9;HTML preparation export",
+    "Rubric/base/rate/tax and reconciled payments reused from frozen IRPC result;separate suffered/dispensed/other-month rows",
+    "Documented CER transcription with reference;no inferred CER from old guide field numbers",
+    "Documented compensatory-interest assessment amount or zero only after full timely remittance with documented deadline",
+    "Unknown rates/interest,digital/special rubrics,unknown CER,multiple rates or other taxes keep final total indeterminate while principal rows remain available",
+    "Private draft persistence,recovery,history;standalone MRFTA and full dossier reports;old IRPC inputs/calculations retained"
+  ],
+  "not_implemented": [
+    "Automatic compensatory-interest arithmetic for2026:applicable successor/parameter for discontinuedMAIBOR12months not obtained",
+    "Juros de mora;autonomous tax;IRPS beyond prior delivered case",
+    "Digital/e-money and unqualified special rubrics;MRFTA CER catalogue not supplied by this increment",
+    "Mixed rate/CER same official rubric remains separate pending correspondence",
+    "No official PDF changed/filled;HTML preparation reflects fields and retains sourcePDF original;no submission/signatures/ATacceptance"
+  ],
+  "verification": {
+    "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"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "1ff1725724dbdaaa9a3857941d03e312c6a7da573d369ee86015edc90cd2d0d1"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "9cf7d5e447e1a9ed37d1bd24b4ac5104b1adec3790ff8db4356c3b68b339d89a"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977",
+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846",
+      "sha256_LF": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf",
+      "sha256_LF": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08",
+      "sha256_LF": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234",
+      "sha256_LF": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2",
+      "sha256_LF": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4"
+    }
+  ],
+  "accepted_originals_inventory": [
+    {
+      "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/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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "new_official_source": {
+    "path": "docs/investmoz/simulations/source-archive/BM-Mercado-Monetario-MAIBOR-20261025.html",
+    "sha256": "00e8a7e0d3a1db4ca3beb56d5361b2084a0f1684f3d40fc1c203702a2190e063",
+    "url": "https://bancomoc.mz/pt/areas-de-actuacao/mercados/mercado-monetario/",
+    "review": "Official page expressly documentsdiscontinuedMAIBOR publication;MIMO/Prime not transported into fiscalrule",
+    "publication_import_activation": "Private source archive only;no library publication or fiscal activation;no scan claimed"
+  },
+  "source_mapping": [
+    "AT MRFTA19/39PDF1–2,visuallyreviewed;fields1–7,reserved8/9,singleperiod",
+    "Decreto9/2008 arts25/35 PDF6/8,p121/123;reusedacceptedofficialoriginal,notoldrevoked2002code"
+  ],
+  "implementation_choices": [
+    "Completeness and absence of other tax rubrics are recorded facts to avoid treating this context subtotal as the entire declaration;not new approvers or organizational permissions",
+    "Manual CER/assessment references record applicable documents;no generic legal authenticity revalidation"
+  ],
+  "active_changes": false,
+  "schema_migrations_configuration_permissions_changed": false,
+  "L5_integrally_completed": false,
+  "proofs": {
+    "outputs/irpc-mrfta/api.txt": "63e401f6422cdea294b4ae58bf1ff5c25e7c5dd87eccf81c249319bffbb06dd3",
+    "outputs/irpc-mrfta/AT-MRFTA-19-39.pdf1.png": "d0f4118a696ab940d2fd9a9cb792656dcba860b9b3a300c78334445d43d46a72",
+    "outputs/irpc-mrfta/AT-MRFTA-19-39.pdf2.png": "449ce541e08d886e7851e04c6b53ee44694d89508143da3c497d16db1a3f6a59",
+    "outputs/irpc-mrfta/build.txt": "ede4498073edeeadcbda9b1868b4be5574ad31a36d78664a1ebf8fb27ee89c86",
+    "outputs/irpc-mrfta/calculated.json": "b41a7dec0802a573d67f8e9b0ba42e54c4a20e935e844febd538752605d3446f",
+    "outputs/irpc-mrfta/Decreto-9-2008-BR16.pdf6.png": "ae8f0d02c2c01fafd1f390492ecf442defa094edd5612923c5f34b458f6c6392",
+    "outputs/irpc-mrfta/Decreto-9-2008-BR16.pdf8.png": "6097b3137f22a59c55cf1017643e0be4c0d6ba571e1d3c84331940988a4967b7",
+    "outputs/irpc-mrfta/dossier.html": "743a1960b2b70dfd4e5231f37bbf0799184f8f9d39c58c7569f66852ad1e3db5",
+    "outputs/irpc-mrfta/dossier.json": "864a2c9da690b086a2aa7c10ae18549d7d462f43a6f87826e6b1f57d8751e5c0",
+    "outputs/irpc-mrfta/dossier.txt": "a0473de355821758c4d320eea8e7af76a0d196a9cee652c71af723d6f69832f0",
+    "outputs/irpc-mrfta/frontend.txt": "707ef1a9c37fbeb53997027c1aff5c3a85c3358e40b3ed63512ddf93ded74b7a",
+    "outputs/irpc-mrfta/index.html": "6bb76e37ac20a73cb9ffcda14f1ac9db701aa01bc2ef2f62fc5adaaffb640ca8",
+    "outputs/irpc-mrfta/preparation.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/recovered.json": "f7ef8221ad1ffba237f683eb2333e4bde8b076e00a459c131f8c81c96c3048f5",
+    "outputs/irpc-mrfta/types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "outputs/irpc-mrfta/ui-export.html": "c8855ab0bcbaa85e95149ca36d1b035b59a21760d3336c088b552c147eafc330",
+    "outputs/irpc-mrfta/ui-proof.json": "9d41f8a7f48e0a1f611bd0916e58e9dc6ffaa9760b281f056edbe2ccde115777",
+    "outputs/irpc-mrfta/ui.png": "ee9e6f5240d1f0b58569609bdb6c0c38a3cd11373db7b6ad0008b15fb229afad",
+    "outputs/irpc-mrfta/ui.txt": "59df712c7a7873532c4eab94fb582fd1e470803a5da1bfd68c884f8e8ad2386b"
+  }
+}

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

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

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

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

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

@@ -0,0 +1,521 @@
+{
+  "status": "installed_scoped_IRPC_reliefs_delta_verified",
+  "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",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "protected_delta": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+    "installed": {
+      "status": "installed",
+      "commit": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+      "release": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+      "previous_release": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 4,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 28,
+    "documentary_files_verified": 29,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "df13c9623faded047b71df595d350ec7"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "cf7d9fdcfb64c81360cce81a5fa8c45d"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 15,
+          "checksum": "2c17940b66d6fd97d011edabbbf9ec47"
+        },
+        "after": {
+          "rows": 16,
+          "checksum": "4b7ab676493d6d1892d9933b3fde1780"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "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": 15,
+        "after_rows": 18,
+        "changes": [
+          {
+            "key_sha256": "4dd9d761c194f0c736e2b800add6792a790734c947d6de06bb7d91dc8778ec3b",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "93dba7d9de797b0301f4395afa891df1c9803a7abbd2f5c083ebb4a01569f75e",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "0208243bb27c67eee43773c1d4f3df5a1df5a24af6402a68de18bb518ce27beb",
+            "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"
+  },
+  "public_delta": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+      "branch": "main",
+      "built_at": "2026-10-25T18:06:03.871601+00:00",
+      "manifest_sha256": "feb2dce3fc8845c6307c982323b3e3523b333a018189c47488f9fcba25490555"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Calcular e guardar retenções IRPC": [
+        "assets/services-rCdKRO1R.js"
+      ],
+      "Dispensa de retenção": [
+        "assets/project-dossier-I7GMfANo.js",
+        "assets/services-rCdKRO1R.js"
+      ],
+      "Limite convencional": [
+        "assets/project-dossier-I7GMfANo.js"
+      ],
+      "Portugal–Moçambique — royalties, artigo 12": [
+        "assets/project-dossier-I7GMfANo.js"
+      ],
+      "Informação insuficiente: documente residência convencional": [
+        "assets/project-dossier-I7GMfANo.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-rCdKRO1R.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-rCdKRO1R.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-rCdKRO1R.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-document-CR2W33oB.js",
+        "status": 200,
+        "sha256": "d5e23e7b8da99bdf4368991f54c6d4d5a12c206a18eeef754f0bc0f68183865c"
+      },
+      {
+        "file": "assets/project-dossier-I7GMfANo.js",
+        "status": 200,
+        "sha256": "2e5134e2163dbd23a83374d9e06e2ed68b3e37009f3ed07e97af7aa34f97e8ca"
+      },
+      {
+        "file": "assets/services-rCdKRO1R.js",
+        "status": 200,
+        "sha256": "ecd38dd17a4b371f2bc55167887206a98db8f066e6ab3f66b7a0b1938fdcf49d"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-GOBc44N3.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"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-relief-preparation.ts",
+      "sha256_LF": "e41a389ad0b5d3f33985e375b0c488eed8c2d185257eec1cf5f7d40fccd365d4"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "75bf1c5940595e90d7a27355aeae6f9fdca4841f3e9ce3cb02103376bbd4d91b"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "28dd35e40c5d8440adad01131714d324f0c7fcdfeb3f6ddd9d27750d563b5e4f"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4"
+    }
+  ],
+  "preserved_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    }
+  ],
+  "accepted_QA_proofs_reused": {
+    "routes": "normal Wayfinder generate --with-form through guarded QA wrapper",
+    "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",
+    "ui": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "privateApiProof": "IrpcReliefsDraftTest, separate",
+      "report": true,
+      "insufficientInformation": true,
+      "errors": []
+    }
+  },
+  "installer_report": {
+    "status": "installed",
+    "commit": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+    "release": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+    "previous_release": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+    "database_migrations": 0,
+    "content_imports": 0,
+    "requested_commits": [
+      "ce746d889d5711f23f4e0ac8d9802997b5e106f9"
+    ],
+    "finished_at": "2026-10-25T18:06:07.393002+00:00"
+  },
+  "space": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 5,
+    "free_before": 5281300480,
+    "free_after": 6596743168,
+    "receipt": "/var/backups/investmoz-build-dependencies-irpc-reliefs-20261025/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+      "/var/www/investmoz-homologacao/releases/5c0cb25cea7826811c389b55a64bcdf5e43b937f-32c4fd00"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "remaining": [
+    "Other68paragraphs and digital/resident-specific cases",
+    "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"
+  ],
+  "database_migrations": 0,
+  "content_imports": 0,
+  "L5_integrally_completed": false,
+  "scope": "Only demonstrated68d/68f and qualifiedPT-MZ12royalties/equipment;nextinterest/MRFTAincrementstaysQA",
+  "evidence": {
+    "backup.txt": "53019c43c14005ca429e747a38d909b175218490add7fa416d7b3c387211db3b",
+    "compact-dependencies.txt": "4f087279b4760e71de0621da342d2dea14dbf38272816e938d5b9e6c171afe1d",
+    "installed-protected.txt": "0dff5ae05c6e73542c99fa14f0c06fcf87e7c096d29ff80b1517d21b57404504",
+    "installed-public.txt": "ae35a04719d1f05478b4936d4d563f9050c47f1db7d9b69610322e7653878858",
+    "integration.txt": "1c4d1be9b3a758a39529c69ebf87eda0b2dea36aef7622ba550ca7021dc41b6f",
+    "operational-delta.txt": "711f26fd0e56b8b52cef90d6245bbf32f7ec1758f5af8fcb8112241a919dbd94",
+    "preflight.txt": "90411a15339db664782a58139072c0fec52331d5a336348d260d6e336f2d299e",
+    "restore.txt": "a199e138c500d1f94da75ab38022932aa37232585ca2a6914eaf1dea91accf1a",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status1.txt": "595260a11ec30b4e7ef3e2a2aad11a178077283300f3572270a8d104307fe3ad",
+    "status2.txt": "4de7380a350e99585cbeea3646331759892b469aae5fd121effdb4f18fa39922",
+    "status3.txt": "49c26c68447722bfafed48930cd7cf0da62a088d2f66c05b3ef0ed90c3dc32b8",
+    "status4.txt": "7cbb15d32c6b6455b60df644f045880854c7acc4e21dfce0dd77e0df88c2a97e",
+    "status5.txt": "7cbb15d32c6b6455b60df644f045880854c7acc4e21dfce0dd77e0df88c2a97e",
+    "status6.txt": "a1224e56d81b8fbed83555dd413084cb9fff74a6b4f88960ea83ee6faec09f2f",
+    "status7.txt": "e2b53e3916f2a77a530f663d971d66fe495aefd1159d37b4e7c595dd93f3bf0c"
+  }
+}

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

@@ -0,0 +1,330 @@
+{
+  "status": "QA_demonstrated_grouped_candidate_not_installed",
+  "baseline_reported_installed": "2b33a1c3",
+  "branch": "codex/irpc-l5-reliefs-qa-20261025",
+  "implemented": [
+    "CIRPC68d qualified on-account services/equipment",
+    "CIRPC68f own-property management,not fiscal transparency",
+    "PT-MZ12 qualified royalties/equipment10%gross definitive",
+    "Insufficient/contradictory/out-of-period evidence remains indeterminate",
+    "Private API persistence,recovery,history;standalone report and complete financial dossier",
+    "IRPC dossier section association restored"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-relief-preparation.ts",
+      "sha256_LF": "e41a389ad0b5d3f33985e375b0c488eed8c2d185257eec1cf5f7d40fccd365d4"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "75bf1c5940595e90d7a27355aeae6f9fdca4841f3e9ce3cb02103376bbd4d91b"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "28dd35e40c5d8440adad01131714d324f0c7fcdfeb3f6ddd9d27750d563b5e4f"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "4523365e2d4a2fcd014e13393deb33a5ec4b9396ff580d8a237aa8c4f02265e4"
+    }
+  ],
+  "verification": {
+    "routes": "normal Wayfinder generate --with-form through guarded QA wrapper",
+    "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",
+    "ui": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "privateApiProof": "IrpcReliefsDraftTest, separate",
+      "report": true,
+      "insufficientInformation": true,
+      "errors": []
+    }
+  },
+  "preserved_FX_files": [
+    {
+      "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"
+    }
+  ],
+  "sources_inventory": [
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Comunicado-9-2026-ISPC.pdf",
+      "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973",
+      "bytes": 308401
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-30-ISPC.pdf",
+      "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c",
+      "bytes": 159748
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-B-Geral.pdf",
+      "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57",
+      "bytes": 319577
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-MRFTA-19-39.pdf",
+      "sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b",
+      "bytes": 256695
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-16-I-Serie-2008-04-16.pdf",
+      "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+      "bytes": 2267865
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+      "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+      "bytes": 440018
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-89-I-Serie-2017-06-08.pdf",
+      "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+      "bytes": 9456358
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+      "bytes": 329070
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d",
+      "bytes": 17966640
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5",
+      "bytes": 905551
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb",
+      "bytes": 665722
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8",
+      "bytes": 590418
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be",
+      "bytes": 135471
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c",
+      "bytes": 730017
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697",
+      "bytes": 900370
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+      "bytes": 2127554
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56",
+      "bytes": 1604284
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4",
+      "bytes": 1603184
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a",
+      "bytes": 1990307
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76",
+      "bytes": 147521
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d",
+      "bytes": 1894997
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899",
+      "bytes": 161625
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+      "bytes": 1834284
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
+      "bytes": 1676884
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e",
+      "bytes": 186487
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121",
+      "bytes": 187572
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d",
+      "bytes": 309350
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d",
+      "bytes": 199331
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b",
+      "bytes": 197027
+    }
+  ],
+  "new_sources": [
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d",
+      "bytes": 199331,
+      "url": "https://dcjri.ministeriopublico.pt/sites/default/files/documentos/instrumentos/rar36-1992.pdf"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b",
+      "bytes": 197027,
+      "url": "https://files.dre.pt/1s/2009/05/08900/0275202756.pdf"
+    }
+  ],
+  "remaining": [
+    "Other68paragraphs and digital/resident-specific cases",
+    "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"
+  ],
+  "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",
+      "sha256": "5cccf4ee4e62ae00ef85276d48482fa8c13e202ddf68b6d79b1948977fb1f597"
+    },
+    {
+      "path": "outputs/irpc-reliefs/build.txt",
+      "sha256": "c60d4a5285f57a6458285163f64279d87558a8119f9b386cad8d12861d49e025"
+    },
+    {
+      "path": "outputs/irpc-reliefs/calculated.json",
+      "sha256": "563e05189c0a1255bf071fd1086aa8e67d6f0872891c5851dccbfc0d944752fe"
+    },
+    {
+      "path": "outputs/irpc-reliefs/compatibility.txt",
+      "sha256": "f37ad0ac9a0f2675fa4199f7600f3ae4e5a2df35a7294fe6e5aefd8024344051"
+    },
+    {
+      "path": "outputs/irpc-reliefs/dossier.html",
+      "sha256": "a34c2e9ef8b4d202e23412aaf6862ef9d603efeee0518a16adeb9d895f775641"
+    },
+    {
+      "path": "outputs/irpc-reliefs/dossier.json",
+      "sha256": "717561321d4b6c7659f0e6ab82c0e411ada0002a4f5436ba42092f8002f96076"
+    },
+    {
+      "path": "outputs/irpc-reliefs/dossier.txt",
+      "sha256": "a0473de355821758c4d320eea8e7af76a0d196a9cee652c71af723d6f69832f0"
+    },
+    {
+      "path": "outputs/irpc-reliefs/frontend.txt",
+      "sha256": "f86464b0d6a36ccfc39e22c0616d4a2e4f657126da134cb2014fcc199a11bdf2"
+    },
+    {
+      "path": "outputs/irpc-reliefs/index.html",
+      "sha256": "6bb76e37ac20a73cb9ffcda14f1ac9db701aa01bc2ef2f62fc5adaaffb640ca8"
+    },
+    {
+      "path": "outputs/irpc-reliefs/Lei-19-2013-BR76.pdf-review.png",
+      "sha256": "b62716ed89669622a33bde81a5ab6dcf0a6faafaf41726a09cd5b473b59abab1"
+    },
+    {
+      "path": "outputs/irpc-reliefs/Lei-34-2007-BR52.pdf19.png",
+      "sha256": "8355aa0b103439bb2b652b8499b2abf9bee1e4f3cc1af54b1be3ea059a2384f4"
+    },
+    {
+      "path": "outputs/irpc-reliefs/Lei-4-2012-BR3.pdf-review.png",
+      "sha256": "207224d8712713c9f4c5dda4e61539eba28f37af1ec70ef139cff0b450a62b2e"
+    },
+    {
+      "path": "outputs/irpc-reliefs/preparation.html",
+      "sha256": "2943b6cd21cc4ac043ae9b0605aee23c0fbbbed552842aeafef187ff963389a1"
+    },
+    {
+      "path": "outputs/irpc-reliefs/protocol-page1.png",
+      "sha256": "d981c72e254239c911554ff1289b578f7136bae7964a3d53f76a69094186cc04"
+    },
+    {
+      "path": "outputs/irpc-reliefs/PT-MZ-CDT-1992.pdf13.png",
+      "sha256": "2a57bc9924c0c826452bbc7f097b48c1899e6b642d6cdc247c244ace8993bb96"
+    },
+    {
+      "path": "outputs/irpc-reliefs/PT-MZ-CDT-1992.pdf14.png",
+      "sha256": "9fd31dcf17bdd1526390758a48a5afa8f9b98aebd83209b962ea97b7deef4006"
+    },
+    {
+      "path": "outputs/irpc-reliefs/PT-MZ-Protocolo-2009.pdf-review.png",
+      "sha256": "ba5ad799456a16959b83878c8935eb326ec3f0d87a2ba32e43217411e3f0dac9"
+    },
+    {
+      "path": "outputs/irpc-reliefs/recovered.json",
+      "sha256": "0b2378d1b8232b1424cf3d13e199146f4eabc330b9750a74b2b59f172741515e"
+    },
+    {
+      "path": "outputs/irpc-reliefs/types.txt",
+      "sha256": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855"
+    },
+    {
+      "path": "outputs/irpc-reliefs/ui-proof.json",
+      "sha256": "274ffe6c237da799aceff79df76087cf17f2a83505755aa6354d90b9d1f85abb"
+    },
+    {
+      "path": "outputs/irpc-reliefs/ui.png",
+      "sha256": "55df91c9dfc9a028eceafaf0b55b4ad2df892da491f8ac97d5d8edaacea73a4e"
+    }
+  ]
+}

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

@@ -0,0 +1,200 @@
+{
+  "status": "QA_first_scoped_increment_not_installed",
+  "base_installed": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+  "branch": "codex/irpc-l5-withholdings-qa-20261025",
+  "L5_integrally_completed": false,
+  "IRPC_integrally_completed": false,
+  "IRPS_integrally_completed": false,
+  "scope": "Shared counterpart/document reuse;2026event chronology;10% digitalgoods/services/emoneycommission,nonresident nonattributabletoEP with explicit IRPCpayer/recipient/Mozambiquesource and no invokedspecialrelief;withheld/remitted/proven amounts separate;private draft persistence/recovery/report/preparationexport.",
+  "sources": [
+    {
+      "file": "Lei-34-2007-BR52.pdf",
+      "url": "https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Lei_34_2007.pdf_2063068952.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e",
+      "pages": 22,
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "usage": "Art67(3)/68 visually reviewed onPDF19;other text identified"
+    },
+    {
+      "file": "Lei-4-2012-BR3.pdf",
+      "url": "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",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121",
+      "pages": 3,
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "usage": "Original inventoried/preserved;full article mapping not yet complete,no rate activated from this copy"
+    },
+    {
+      "file": "Lei-19-2013-BR76.pdf",
+      "url": "https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Lei-n_19.2013.pdf_2063068952.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76",
+      "pages": 2,
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "usage": "Original inventoried/preserved;full article mapping not yet complete,no rate activated from this copy"
+    },
+    {
+      "file": "Decreto-9-2008-BR16.pdf",
+      "url": "https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Decreto_9_2008.pdf_2063068952.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697",
+      "pages": 11,
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "usage": "Original inventoried/preserved;full article mapping not yet complete,no rate activated from this copy"
+    },
+    {
+      "file": "AT-MRFTA-19-39.pdf",
+      "url": "https://www.at.gov.mz/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIRPS%2FIRPS-IRPC%20MRFTA%20-%2019-39.pdf",
+      "pages": 2,
+      "sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b",
+      "path": "docs/investmoz/simulations/source-archive/AT-MRFTA-19-39.pdf",
+      "usage": "MRFTA p1–2 visually reviewed;consultation/preparation,not submission"
+    }
+  ],
+  "existing_2026_source": {
+    "path": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+    "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+    "citation": "Lei12/2025 PDF18–20;p2180(18–20);PDF19visually reviewed via identical text in received4pageexemplar;62(5),67(5/7)"
+  },
+  "excluded_legacy_sources": [
+    {
+      "file": "IRPColectivas.pdf",
+      "sha256": "06b1ac1310e973c2cc0406396177f9182922988b2ce4f95786f128c8310f907f",
+      "reason": "Decreto21/2002 revogadoLei34/2007 art3;consultation only,not2026calculation"
+    },
+    {
+      "file": "BR252-2022.pdf",
+      "sha256": "3339f1a11099466b01bf7b9024ff36266d056e6a914d1fa67f6b60f0e9f12f2b",
+      "reason": "Filename identifiesdate/issue butactual3rdsupplementDecree74/2022 tourism;notLei20/2022"
+    }
+  ],
+  "inventories_reused": [
+    "8143localaccessiblefiles",
+    "39ATforms and189ATlegislation:all inventoriedbeforeselection",
+    "existingModelosinventory andIRPC_IRPSM39structure;no new workbook formulas trusted"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "7a2f92695d5732c3c3525f70f23598bbfd9ab0346429e2997c9e07e324106eb5"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "e513e9ee9318d71fb4cc40b8b132e6bb5fc6cf88746061fff8c537cb5e88291a"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    }
+  ],
+  "existing_integrations_additions_only": {
+    "resources/js/components/simulation-form.tsx": 2,
+    "resources/js/lib/project-dossier.ts": 2
+  },
+  "unchanged_previous_resources": 438,
+  "previous_original_PDFs_preserved": 21,
+  "new_PDFs_preserved": 5,
+  "verification": {
+    "new_frontend_distinct": 17,
+    "frontend": "frontend.txt:16pass;directed-cross-context.txt:1pass",
+    "API": "1test/23assertions;guardedloopback55441/simulator_fiscal_delta_20261021_test;DatabaseTransactionsrollback;allpreviousL3/ISPCmapsidentical",
+    "types": "types-final.txt:exit0",
+    "build": "build-final.txt:exit0",
+    "UI": "Actualcomponent calculation/save/recover/report andexport;localfileharness distinguishedfromprivateAPI;reuse existingacquisition at373 demonstrated;UI proof reused for unchanged positive route after final shared-payment-key refinement;directed test proves only that delta",
+    "previous_functional_suites_repeated": false
+  },
+  "examples": {
+    "retained": "base100000;10%;tax10000;remittance6000;outstanding4000;cost2026-10-02beforepayment2026-11-03=>period2026-10",
+    "suffered": "base20000;tax2000;documentedwithholding1500;difference500notannualcredit"
+  },
+  "remaining_calculations_and_mapping": [
+    {
+      "item": "Taxas normais e especiais dos demais rendimentos",
+      "needed": "Corresponder62(1–4)/67 por rendimento e período,com alterações20/2009,4/2012,19/2013 e20/2022. Ficheiro local BR252/2022 contém apenas3.ºsuplemento/Decreto74/2022,semLei20/2022;INM identifica esta na p2731. Texto exacto em falta não é revalidação de autenticidade.",
+      "resolution": "Implementar ramo dirigido após correspondência do texto aplicável;não usar2002 ou taxa genérica."
+    },
+    {
+      "item": "Residentes/EP e dispensa68",
+      "needed": "Corresponder62(5) novo com dispensas68,em especial68(d),titular/rendimento imputável aEP e factos de cada dispensa;sem confundir taxa com obrigação de reter.",
+      "resolution": "Ramo próprio por natureza/dispensa;sem presumirretenção10%ouzero."
+    },
+    {
+      "item": "Convenções/benefícios",
+      "needed": "Convenção invocada,artigo,residência,beneficiário,condições,período e documento aplicável",
+      "resolution": "Só o caso dependente permanece indeterminado;nenhuma taxa reduzida sem esses elementos."
+    },
+    {
+      "item": "Conversão cambial",
+      "needed": "Moeda,montante,data,taxa efonte aplicáveis à operação",
+      "resolution": "Conversão rastreável;sem taxa actual nem relabelagemMZN."
+    },
+    {
+      "item": "Juros/regularizações/guia agregada",
+      "needed": "Regra/taxa/base/período próprios;guias/declarações anteriores e pagamentos para substituições",
+      "resolution": "Não substituir juros porzero;preparação actual não é declaração rectificativa nem liquidação anualIRPC."
+    }
+  ],
+  "external_formalities": [
+    {
+      "item": "MRFTA19/39:rubricas eCER digitais/moeda electrónica",
+      "needed": "Correspondência da nova categoria62(5)a/b às rubricas/CERdo quadro7;remissão67(7)para62(6)existe no original,masnova taxa aparece62(5).",
+      "resolution": "Preservar divergência e original;não renumerar,adivinharCERou bloquear cálculo positivo independente."
+    },
+    {
+      "item": "GuiaM39 anterior eMRFTAactual",
+      "needed": "Manter exemplares;instruçõesMRFTAidentificamperíodoúnico e prazonominaldia20mêsseguinte àdedução;calendário/prorrogação eprocedimento2026específico nãoinferidos",
+      "resolution": "Mapa de preparação/exportação;sem preenchimentofinalCER,assinaturaouusodosserviços."
+    },
+    {
+      "item": "ActosAT",
+      "needed": "Submissão,recepção,aceitação eeventualcomprovativo externo",
+      "resolution": "Externos aoportal;exportar nãoexecuta nemcertifica estes actos."
+    }
+  ],
+  "preservation": "L3/ISPCbooks unchanged;131L1closures preserved;P001/P058nonblocking;P084/P085closed;statistics/AIdeferred. ISPCinterest/otherexcess/forminstructionsremaininexistingmatrix;IRPSlimitedpriorcase.",
+  "technical_choices": "Snapshotversion1 extension,exactfractions,source fingerprints andsharedpaymentdependencies areimplementationchoices;notnewTempoapprovals. ExistingIVApayments remainboundtoIVA;newIRPCproofregisteredonce/reusedwithoutoverallocation;noautomaticannualcredit.",
+  "schema_backend_configuration_dependency_changes": false,
+  "active_changes": false,
+  "proof_hashes": {
+    "outputs/irpc-l5-20261025/preservation-before-tests.json": "bd4ac1ee0e0d892b204f30baeed8842d00787d4b1f20656479e11ccafaca279f",
+    "outputs/irpc-l5-20261025/frontend.txt": "40bfc0c12fbf5b1f690a7a12570fbdc390f039b9ac845bab4bbddca622bbbcee",
+    "outputs/irpc-l5-20261025/directed-cross-context.txt": "5303e16fb702f8e022ac694965345d2388779af278844a7262d66bcbc630fd16",
+    "outputs/irpc-l5-20261025/api.txt": "f2ec740d0df65c8336abcbea48bf49eecb8bfcc1c70440ba7a8b27d24707d9f3",
+    "outputs/irpc-l5-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "outputs/irpc-l5-20261025/build-final.txt": "28b7601fefa8d992c9ff7dcf95465a84358381d073dc5f537e37d9a48ae36d9e",
+    "outputs/irpc-l5-20261025/ui-report.txt": "545f5fdaabd96e5dad996e6992e0721a8f39ed4dd473d769450ea35bbf39c311",
+    "outputs/irpc-l5-20261025/ui-reuse.txt": "26fc3ae1fbb7c6a5afbc1f57181e93566415bd17d418aceebe7f0d579f99c532",
+    "outputs/irpc-l5-20261025/preparation.html": "dce6700bffbffb9885f80c777ba0d85c61b5303778f6993dd3f9d70eee3d9fde",
+    "outputs/irpc-l5-20261025/active-baseline.json": "2f2d1a9d3e311f12099d2372d0c1a01eb5ff3918a39218c73b668dfbe51c66f8"
+  },
+  "compiled_markers": {
+    "Calcular e guardar retenções IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Exportar preparação IRPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Reutilizar contrapartes e documentos existentes": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-D_pyIjFg.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-D_pyIjFg.js"
+    ]
+  },
+  "active_revision_readonly": {
+    "commit": "5c0cb25cea7826811c389b55a64bcdf5e43b937f",
+    "branch": "main",
+    "built_at": "2026-10-25T16:24:27.707113+00:00",
+    "manifest_sha256": "385a289f9ba26a632aa0164fbba3913cc8dc2fb891641881fc8d2dcda1951626"
+  },
+  "current_balance_followup": {
+    "receipt": "irpc-l5-grouped-qa-20261025.json",
+    "source2022_gap": "ResolvedbynewfullBR,p2731",
+    "currency_gap": "Resolvedthroughdeliveredmechanismforbaseandwithholdingproof",
+    "previous_proofs": "Preserved;originalscopeandhistorynotrevoked"
+  }
+}

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

@@ -0,0 +1,359 @@
+{
+  "status": "L6_first_scoped_adjustments_QA_not_installed",
+  "installed_baseline": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+  "branch": "codex/irpc-l6-adjustments-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-qa-20261025",
+  "scope": "Projection from financial plan for resident general-regime subject,explicit12monthJan-Dec2026 mapping,MZN. First documented full addbacks36(1)c:noncontractual fines/charges and compensatory interest already included in accounting expense.",
+  "implemented": [
+    "reuse reconciled finance bridge;cash flows and loan principal excluded",
+    "per-document-line and expense-source traceability;positive cents,duplicate and source capacity guards",
+    "unknown case limits its own addition;partial result remains indeterminate if any adjustment unresolved",
+    "versioned separate opportunity book;save/recovery/history/stale source guards;installed L5 payload preserved",
+    "UI,partial HTML export and private recovered dossier reporting"
+  ],
+  "not_implemented": [
+    "full taxable profit or taxable base/tax",
+    "automatic expense classification or actual accounting statement import",
+    "other addbacks/deductions,patrimonial variations,depreciation/tax amortisation,losses and collection",
+    "M20/M22 official field mapping/submission,annual withholding credits",
+    "automatic reuse of L5 simulated interest as actual expense",
+    "nonresidentEP/specialregimes/othercurrency/years/shorterhorizons"
+  ],
+  "example": {
+    "origin": "synthetic projection",
+    "accounting_profit_before_tax": "6480.00 MZN",
+    "included_noncontractual_fine": "100.00 MZN",
+    "included_compensatory_interest": "20.00 MZN",
+    "partial_additions": "120.00 MZN",
+    "partial_adjusted_result": "6600.00 MZN",
+    "taxable_profit": null,
+    "taxable_base": null,
+    "tax": null,
+    "missing_reference_example": "Fine unsupported -> addition20 only;partial adjusted total indeterminate;principal financial result retained"
+  },
+  "verification": {
+    "frontend_new_tests": 7,
+    "private_API": "1test/19assertions,DatabaseTransactions rollback,isolatedloopback55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "pass",
+    "QA_build": "pass exit0",
+    "UI": {
+      "calculation": true,
+      "localSaveRecovery": true,
+      "report": true,
+      "missingInformationPartial": true,
+      "independentAdditionPreserved": true,
+      "download": true,
+      "privateApi": "IrpcNormalDraftTest separate",
+      "errors": []
+    },
+    "dossier": "generated from actual privateAPI recovered payload;contains6600",
+    "accepted_suites": "not repeated;reused",
+    "protected_runtime_files": 32,
+    "old_originals": 30
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "659e8f198632097f08404857e7766621aa38d98622aaaaba8f6cf31a993fa2f0"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "a512052f4a170d7c40f55ab2bfe695281be839a1cacb92c6c5ec0da8f6b3c3d7"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256_LF": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256_LF": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256_LF": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256_LF": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256_LF": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256_LF": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256_LF": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256_LF": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    }
+  ],
+  "originals_preserved": [
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Comunicado-9-2026-ISPC.pdf",
+      "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-30-ISPC.pdf",
+      "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-B-Geral.pdf",
+      "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-MRFTA-19-39.pdf",
+      "sha256": "8ea62c53066b482f87078a7a7b1ecf15ca98a12a122e8d7abca63acfc993186b"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "new_source": {
+    "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+    "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee",
+    "bytes": 6269169,
+    "url": "https://www.at.gov.mz/api/webdav?path=%2FLEGISLA%C3%87%C3%83O%2FLEGISLA%C3%87%C3%83O%20GERAL%2FLEI%2FLei%20n%C2%BA.%2019-2009%2C%20de%2010%20de%20Setembro.pdf",
+    "read_scope": "Official AT catalogue title19/2009 contains BR36 4th supplement pp272(13–17),including20/2009;all5pages inventoried,PDF4/p272(16) visually reviewed.36(1)a–i retained;adds j–n. Only36(1)c used in this L6 increment. No L5 points reopened;no library publication/import or scan claimed."
+  },
+  "source_review": "Visual:Lei34/2007PDF6/10;Lei20/2009PDF4;Lei4/2012PDF2/3;Lei19/2013PDF1/2. Lei12/2025 explicit amendment list and effective date reused from accepted evidence;20/2022 changes61/62 reused. No generic legal revalidation.",
+  "proof_sha256": {
+    "api.txt": "ebefca22663853108963f34aa70c98b81fee7196b9dc96c9dd74ad5e532326a5",
+    "build-exit.txt": "5feceb66ffc86f38d952786c6d696c79c2dbc239dd4e91b46729d73a27fb57e9",
+    "build.txt": "8268c2fe3d56f20c0ede7f8245a70657f54410c4941f77f2c337aae430c1eb20",
+    "calculated.json": "22968d447a30ad222f83bfb1c142ea1900fc2456945bfc6d517440829dec32cc",
+    "dossier.json": "4f5f1810cb60f4bb117958d89a8332231e82424e28b6ad380678932042e4374a",
+    "download.html": "b09b0f69a7aef7812d700234dfedbec3e5f4136cdd9e7497ad094052e8bcea99",
+    "frontend.txt": "6526af2df04cf412dc0b54e6282d32faa86661a9130712ae5b176eb54646c7a0",
+    "index.html": "9af7b69c19ca2fb213988ace8eb927008cb0bea73e267f16dee363fcdbcb0f12",
+    "preparation.html": "588d3f573d1f5cfc6286cd7da726dbfae39cb29d99d0753547580779090aac8f",
+    "recovered-preparation.html": "588d3f573d1f5cfc6286cd7da726dbfae39cb29d99d0753547580779090aac8f",
+    "recovered.json": "409eca12048865fc0f4d7828e45fb30554c6ace018c7e9960976c962e9e25eec",
+    "types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "ui-proof.json": "c381d89d855a0d4cc2f57c6c97795060f6638990eac6f1bea0c2d47bc24ec4dd",
+    "ui.png": "4a10262a1ce34d962fdeadc62fb43fa5724b874db821e37af19c009f95342124",
+    "ui.txt": "2529288ae9c74296003f1f591d984f3671c5e8922a99116bec67d42062a03230"
+  },
+  "active_changes": false,
+  "schema_API_config_permissions_dependencies_delta": false,
+  "L5_operational_demonstrated_scope": true,
+  "L5_complete": false,
+  "L6_complete": false,
+  "L5_AT_questions": "J1-J5/C1-C5 unchanged;no repeated research without new information"
+}

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

@@ -0,0 +1,690 @@
+{
+  "status": "installed_joint_L6_taxable_base_and_normal_colecta",
+  "installed": {
+    "status": "installed",
+    "commit": "2f684e59846187f3fb8a338d9d6f6a08cadb4d0d",
+    "release": "/var/www/investmoz-homologacao/releases/2f684e59846187f3fb8a338d9d6f6a08cadb4d0d-b46cd351",
+    "previous_release": "/var/www/investmoz-homologacao/releases/5e02c23af863485f6881e409c8704ec7e7573cc9-e83fcca2",
+    "database_migrations": 0,
+    "content_imports": 0
+  },
+  "previous_baseline": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l6-colecta-delivery-20261025/backup",
+    "created_at": "2026-10-25T20:05:19Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "0f33d0bd0b8740bcc5363445a0fe59c85af42c16f02e723f9db3d0ef5898e020",
+    "files_sha256": "498b72430bbe9bd005856b65cb0d7e41e12898380e3324c5687044730796e95c",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "0f33d0bd0b8740bcc5363445a0fe59c85af42c16f02e723f9db3d0ef5898e020",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/5e02c23af863485f6881e409c8704ec7e7573cc9-e83fcca2",
+    "installed": {
+      "status": "installed",
+      "commit": "2f684e59846187f3fb8a338d9d6f6a08cadb4d0d",
+      "release": "/var/www/investmoz-homologacao/releases/2f684e59846187f3fb8a338d9d6f6a08cadb4d0d-b46cd351",
+      "previous_release": "/var/www/investmoz-homologacao/releases/5e02c23af863485f6881e409c8704ec7e7573cc9-e83fcca2",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 6,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 37,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "7ff72d185a8c0dc624a7043fb5e68d72"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "49de7290166a6bdb90b3b2428106a6a5"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 28,
+          "checksum": "86bfbd7a7cc79988cf30ee47bc023e33"
+        },
+        "after": {
+          "rows": 29,
+          "checksum": "875df8b3f32a30fa7cbf7764e5290472"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "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": 28,
+        "after_rows": 31,
+        "changes": [
+          {
+            "key_sha256": "521c7bd9ee130bd5be6200caff027c80f95ac631aa7889296adfd3c9504726fe",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "52e0cf41e90b1efe2651dee901feefc64e2b2a2edc2ee76238ae280765f7794d",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "e4606ee652bc13d62167aff5f88b13ddb14a746bd84e0445961832b344cfa3e4",
+            "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"
+  },
+  "public_verification": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "2f684e59846187f3fb8a338d9d6f6a08cadb4d0d",
+      "branch": "main",
+      "built_at": "2026-10-25T20:08:55.991892+00:00",
+      "manifest_sha256": "db2d2ff2e4f69877f6112cf57886720e3b57635b8bc993478f1cb2083fe94d23"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Iniciar determinação da matéria colectável": [
+        "assets/services-C5XL4k_e.js"
+      ],
+      "Iniciar cálculo da colecta normal": [
+        "assets/services-C5XL4k_e.js"
+      ],
+      "Colecta — regime normal": [
+        "assets/services-C5XL4k_e.js",
+        "assets/project-dossier-DG7_2Cag.js"
+      ],
+      "Saldo final — âmbito L8": [
+        "assets/project-dossier-DG7_2Cag.js"
+      ],
+      "colecta simulada:": [
+        "assets/project-dossier-DG7_2Cag.js"
+      ],
+      "Saldo final a pagar ou recuperar por determinar emL8:": [
+        "assets/project-dossier-DG7_2Cag.js"
+      ],
+      "Simulação pelos pressupostos introduzidos, sem confirmação fiscal dos juros.": [
+        "assets/services-C5XL4k_e.js"
+      ],
+      "Códigos provisórios ou de simulação não são correspondências oficiais.": [
+        "assets/project-dossier-DG7_2Cag.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-C5XL4k_e.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-C5XL4k_e.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-C5XL4k_e.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/services-C5XL4k_e.js",
+        "status": 200,
+        "sha256": "4a97b79acd063296697ca75cc6c7be36dec142d697c74247a539457925ff2531"
+      },
+      {
+        "file": "assets/project-dossier-DG7_2Cag.js",
+        "status": 200,
+        "sha256": "4a04d6ca91df6db1c03f3a08a658a5f65dffbe9dd88f6e66aa2c62bc4b7250ed"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-document-Ctx2pT1S.js",
+        "status": 200,
+        "sha256": "fa9a89f7136265a8a701f723cfcc961c86f711566de71d77fe09194be97ca213"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-CN8XDMiO.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"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "ab7f7389bac23abd990d0d3a8d4c52b81f7b11066586d74b4254c6cc2c15392f"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "682de29e04cd0e3a6c33ef7c5cb2ebf763e16448bdf787be5de66e94fac61bc1"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "78274f4d63162d0bb0fb32dcedbfc8b1de9b7eb4fbb7b638f8db1b8a064c0d58"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "e5bce1e5015b52477febce1ba2a164e4064d887385f550b7ee55d1e20065b5a8"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256": "35dc586d9ab6c77405f3a46ed2ce3d9db74c54f338314d5e3c4959f0b6a55860"
+    }
+  ],
+  "originals": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 29.57s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 906",
+    "# pass 906",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "sequence": {
+    "taxable_profit": "6700MZN simulated",
+    "taxable_base": "4400MZN simulated",
+    "normal_colecta": "1408MZN simulated,32%,2026",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "work": "Outros ajustamentos ordinários: admissibilidade de custos e correcções aos proveitos",
+      "evidence": "`irpc-normal.ts`, `NormalAdjustment.rule` e `calculateNormal`: apenas multas não contratuais e juros compensatórios36(1)c; `other` fica fora do recorte. `irpc-normal-profit.ts` não aplica `incomeCorrections`/`expenseCorrections` conhecidos não zero.",
+      "example": "Encargo de terceiro de250MZN com qualificação36(1)b, ou despesa não documentada36(1)g, incluído no resultado; a correcção não tem regra executável neste livro. A eventual tributação autónoma é outra operação, emL7.",
+      "completion_criterion": "Corresponder a regra geral e condições de cada categoria incluída, calcular acréscimo/dedução/exclusão com sinal e origem, evitar dupla contagem e demonstrar reflexo no lucro, base e colecta. A tributação autónoma que possa coexistir pertence aL7."
+    },
+    {
+      "work": "Dedutibilidade dos juros financeiros ordinários",
+      "evidence": "`irpc-normal-profit.ts`, `closeNormalProfit`: qualquer remanescente não zero de `interest_expense` mantém pendência; só os compensatórios integralmente acrescidos estão cobertos.",
+      "example": "Juros de financiamento comercial de120MZN, distintos de juros compensatórios, com finalidade/custo documentados.",
+      "completion_criterion": "Qualificar a parcela ordinária, dedutibilidade e correcção aplicável, conservar os montantes reconhecidos/pagos separados e fechar o lucro sem a equiparar a infracção. Relações especiais/benefícios e regras especiais seguemL7; taxa de juros compensatóriosL5 só é dependência se esse cálculo for efectivamente usado."
+    },
+    {
+      "work": "Reintegrações/amortizações fiscais e diferença face à contabilidade",
+      "evidence": "`irpc-normal-profit.ts`: `depreciation` positivo bloqueia o fecho; não existe mapa fiscal de activos/quotas nesta família de módulos.",
+      "example": "Depreciação contabilística120MZN com quota fiscal do activo ainda por corresponder.",
+      "completion_criterion": "Reutilizar activo, base e datas; corresponder método/taxa/limites e afectação ordinários, calcular quota fiscal e diferença para o resultado; manter mapas por activo/exercício e histórico. Incentivos, majorações e regimes especiais de activos seguemL7."
+    },
+    {
+      "work": "Variações patrimoniais e periodização ordinárias de montante não zero",
+      "evidence": "`irpc-normal-profit.ts`, `profitTopics`/`closeNormalProfit`: `positivePatrimonial`, `negativePatrimonial` e `timing` conhecidos não zero conservam valor e impedem o fecho; ausência/zero suportados são o caminho demonstrado.",
+      "example": "Variação500MZN fora do resultado, ou diferença temporal300MZN entre reconhecimento contabilístico e exercício fiscal, com natureza concreta documentada.",
+      "completion_criterion": "Corresponder natureza/ano/regra ordinária e decidir inclusão, exclusão ou ajustamento com sinal; impedir reaplicação em dois exercícios; demonstrar cálculo→gravação→recuperação→relatório. Operações especiais/benefícios do tópico `special` não são saldo deL6."
+    },
+    {
+      "work": "Resultado fiscal negativo do próprio exercício",
+      "evidence": "`irpc-normal-base.ts`, `calculateNormalBase`: lucro negativo é conservado, mas a base fica indeterminada; o livro de perdas só admite exercícios anteriores ao de utilização.",
+      "example": "Resultado fiscal actual−500MZN conhecido; não é uma perda anterior dedutível a si própria.",
+      "completion_criterion": "Tratar a situação da base/colecta nesse exercício e preparar a perda fiscal própria com origem/ano para utilização futura, conforme regra aplicável, sem confundir ausência de lucro, falta de informação, crédito ou consumo do saldo oficial. Perdas anteriores ordinárias já demonstradas continuam aceites."
+    },
+    {
+      "work": "Extensões do âmbito normal previstas no L6 original",
+      "evidence": "`irpc-normal.ts` fixa12meses/ano civil2026/residente/MZN; `irpc-normal-base.ts` exige exercícios anuais ordinários; a entrada deL6 no plano original inclui exercício fiscal e residência/EP.",
+      "example": "Caso de estabelecimento estável sob regime geral, ou período fiscal normal diferente do calendário/horizonte do plano; plano noutra moeda ainda sem reconciliação fiscal anualMZN.",
+      "completion_criterion": "Delimitar os casos normais a admitir, imputação de resultados ao sujeito/EP, datas/períodos e reconciliaçãoMZN usando o câmbio já entregue; demonstrar o percurso dependente. Não reimplementar câmbio, exigir pesquisa de todos os anos históricos ou aplicar automaticamente32% fora do período correspondido. Benefícios/convenções/regimes específicos pertencem aos lotes próprios."
+    },
+    {
+      "work": "Representação fiscal da colecta com fracção de cêntimo",
+      "evidence": "`irpc-normal-assessment.ts` conserva o racional e assinala `centExact:false`; não aplica regra fiscal de arredondamento/transcrição.",
+      "example": "Base0,01MZN×32%=0,0032MZN exactos; o caso1408MZN não tem esta ambiguidade e continua válido.",
+      "completion_criterion": "Identificar e executar a convenção aplicável à colecta/representação do formulário, mantendo o exacto e a rastreabilidade do valor transcrito. Não importar por analogia arredondamento de prestações/pagamentosL8 nem criar uma regra por defeito."
+    },
+    {
+      "work": "Correspondência dos dados de L6 aos exemplares M/20/M/22",
+      "evidence": "A família `irpc-normal*` produz mapaHTML/dossier e exclui expressamente correspondência/transcrição oficial; o âmbito original deL6 inclui M/20/M/22 e diferenças de ediçãoPDF/XLSX.",
+      "example": "Resultado, correcções, perdas, base4400 e colecta1408 existem no mapa de trabalho; os respectivos campos/anexos aplicáveis dos exemplares não estão correspondidos no motor.",
+      "completion_criterion": "Cotejar os exemplares já inventariados e mapear apenas os dados deL6 aos campos/versões efectivamente aplicáveis, com prova de preenchimento/recuperação. Os campos de retenções,pagamentos,créditos e saldo final sãoL8. Submissão electrónica/aceitaçãoAT não são presumidas como parte desta correspondência."
+    }
+  ],
+  "remaining_scope_origin": "Existing L6 scope in traceability-and-manual.md table:normal costs/amortisations/losses/colecta/M20-M22,exercise and residence/EP;actual code at2f684e59. No new backlog or generic legal approval imposed.",
+  "excluded_from_L6_remainder": {
+    "L7": "Annual benefits/exemptions,reduced/cooperative rates,autonomous expense/capital-gain taxation,special operations,transferred losses and special-regime segregation",
+    "L8": "Annual retentions,PPC/PEC/otherpayments,credits/deductions tocolecta,doubletaxation,limits/carryforwards,reconciliation,final payable/recoverable balance/calendar",
+    "data_gaps": "Missing support,identity,amount,completeness or qualification under an already implemented rule is case data,not automatically new development",
+    "already_accepted": "Demonstrated6700->4400->1408 path,persistence/history/recovery/report,known/absent/missing handling,L3/ISPC/FX/L5 proofs"
+  },
+  "matrix_row": "AUD-SIM-INT02 existing matrix only",
+  "L6_status": "operational in demonstrated scope;partial only for the eight listed L6 work items,not for L7/L8",
+  "L6_complete": false,
+  "documentation_runtime_changed": false,
+  "new_legal_research": false,
+  "proof_files": {
+    "backup.txt": "26a42cfc6ac437c9bf7ffbd46f5f87b355b9e05e4fb82b10ee9b9f519dfe317c",
+    "compact-dependencies.txt": "80e9605f77b859630bd5d52c43908d72e76ee055e62892c3617b5e8c9cd82aaa",
+    "installed-protected.txt": "4c655d788b48214a1e6697bef459315756815eb6974e0c930c32a53334c8f7fc",
+    "installed-public-delta.json": "8d4d53ff066a5c48a505870973f26ca4d168e95376bb8085eed9b3cd6bdc0385",
+    "installed-public.txt": "4f6a74186b0d1371a7438a8e50bfbd0548b4039c3d8d04f850c8fbf0530bd9a7",
+    "integration.txt": "871bb24ee1fa0f45d096b85141124940500c6b84edfae01d8ff2bcf1d53bffd8",
+    "manifest-served.json": "db2d2ff2e4f69877f6112cf57886720e3b57635b8bc993478f1cb2083fe94d23",
+    "operational-delta.txt": "a24421b24ebc470bf0b0a12cc5345b41b229c1f5181320d2a7422f1bd044687c",
+    "preflight.txt": "2b68ed9a649a68ca1ba6c0c217a7e60287dc56d4af7e83c3dfe77e8a18a13f83",
+    "preparation.json": "d5c4124098015fef2a7f69bfc5d88f7789dc95cad38ef4430d24a34079f5b68f",
+    "progress.txt": "458df3545877efa51b97967221b8e3b2b737316970f3ccc63a01d5e07a6d8dda",
+    "remaining-section.md": "32ce79517daa0c9d33963f71c15e068eb5be548d7eddbf9874bab594b5592461",
+    "restore.txt": "524b246a6c0f62692c7a774347560962c4021bcf46e0368d9a075c44843b362a",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "c20d733a19ff8d25afdf4a52e67193b1d0d255847d8aeef2c78c80a4dcf29476",
+    "status1.txt": "0d2be4308f1b2a4eda966d5bf4c10d719bf13cb87ba69b724bf90f765543fee4",
+    "status2.txt": "248a3a7e6921d2021971e43cc15df8bc0f76a5834a7ef6c46c839304e1a21349",
+    "status3.txt": "248a3a7e6921d2021971e43cc15df8bc0f76a5834a7ef6c46c839304e1a21349",
+    "status4.txt": "df65a125eb3ea41c86c9b0f2fd78ea77775aa240846eac75faeacbf459b55382"
+  }
+}

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

@@ -0,0 +1,582 @@
+{
+  "status": "normal_colecta_QA_joint_with_taxable_base_prepared_not_installed",
+  "installed_baseline": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+  "previous_QA": "b8d45796dd8785e26dd27375f6da8b745c73e6ad",
+  "branch": "codex/irpc-l6-colecta-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-colecta-qa-20261025",
+  "scope": "Normal general rate32%,CIRPC61(1),annual2026,01January-31December,MZN,resident general regime,current taxable base. Explicit case classification/reference;special/reduced/benefit/autonomous cases not mapped to general rate by approximation.",
+  "sequence": {
+    "simulated_taxable_profit": "6700MZN",
+    "simulated_taxable_base": "4400MZN",
+    "general_rate": "32%",
+    "simulated_colecta": "1408MZN",
+    "final_balance_payable": null,
+    "final_balance_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "implemented": [
+    "Reuse current taxable base from b8d45796,not profit as a substitute;no re-entry of4400",
+    "Versioned statutory rate identification scoped to2026 and resident-general/MZN classification;missing/special case keeps base visible but colecta indeterminate",
+    "Exact rational base*32/100;zero only when base known zero,subcent result retained exact without invented fiscal rounding",
+    "Optional calculationversion4;legacy1/2/3 readers/history remain supported and legacy3 current without recalculation",
+    "UI and exports preserve profit -> base -> colecta -> final balance order;known1408 never labelled final payable amount",
+    "FinalBalance explicitly not_calculated/payable null/recoverable null,L8;legacytax remains null",
+    "No withholding/payment/annual credit input,netting,refund or final settlement introduced",
+    "Private API create/update/recovery;known/missing dossier from actual recovered payload"
+  ],
+  "source_review": {
+    "existing_primary_sources": [
+      "Lei34/2007PDF17/p768(71),61(1):32%general",
+      "Lei4/2012PDF2/p34(5),61(2) amendment reused",
+      "Lei20/2022PDF1/p2731:61(1)retained,61(2)temporary reductions end31/12/2025",
+      "Lei12/2025PDF18/p2180(18):amendment list excludes61(1);PDF20/p2180(20):separate61-Acapitalgain taxation and effective01/01/2026"
+    ],
+    "visual_review": "2007PDF17,2022PDF1,2025PDF18/20;accepted originals unchanged",
+    "primary_index": "https://www.inm.gov.mz/pt-br/content/br-n%C2%BA-252-de-301222-boletim-da-rep%C3%BAblica-i-serie",
+    "new_originals": 0,
+    "not_inferred": "No reduced-rate extension,benefit eligibility,autonomous tax or rounding rule presumed. No L5 tax-rate/CER research reopened."
+  },
+  "verification": {
+    "frontend_new_tests": 8,
+    "private_API": "1test/40assertions;create/update If-Match/recovery;DatabaseTransactions rollback;isolated127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "Wayfinder": "existing guarded generation ofroutes/actions",
+    "typescript": "passed",
+    "QA_build": "passed exit0",
+    "UI": {
+      "normalColecta1408": true,
+      "ratePeriodClassificationVisible": true,
+      "baseReused": true,
+      "sequenceOrdered": true,
+      "finalPayableAndRecoverableUnknownL8": true,
+      "localSaveRecovery": true,
+      "download": true,
+      "specialCaseNoGeneralRate": true,
+      "missingClassificationIndeterminate": true,
+      "privateApi": "IrpcNormalAssessmentDraftTest separate",
+      "errors": []
+    },
+    "dossier": "known and missing outputs from actual private API recovery",
+    "accepted_proofs": "b8d45796,L5,L3,ISPC,FX reused,no manual repeated accepted suites;legacy3 snapshot only read/roundtripped",
+    "legacy_fixture_sha256": "ee1b1b49e0686bed3f8171beaacf9f57327850bcd36c96e1cc2ba5f1064ff585",
+    "protected_from_previous_QA": 39,
+    "protected_from_installed": 37,
+    "originals": 31
+  },
+  "runtime_delta_increment": [
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "e5bce1e5015b52477febce1ba2a164e4064d887385f550b7ee55d1e20065b5a8"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "682de29e04cd0e3a6c33ef7c5cb2ebf763e16448bdf787be5de66e94fac61bc1"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "78274f4d63162d0bb0fb32dcedbfc8b1de9b7eb4fbb7b638f8db1b8a064c0d58"
+    }
+  ],
+  "runtime_delta_joint_from_5e02c23a": [
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "ab7f7389bac23abd990d0d3a8d4c52b81f7b11066586d74b4254c6cc2c15392f"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "682de29e04cd0e3a6c33ef7c5cb2ebf763e16448bdf787be5de66e94fac61bc1"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "78274f4d63162d0bb0fb32dcedbfc8b1de9b7eb4fbb7b638f8db1b8a064c0d58"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "e5bce1e5015b52477febce1ba2a164e4064d887385f550b7ee55d1e20065b5a8"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    }
+  ],
+  "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"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256_LF": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "35dc586d9ab6c77405f3a46ed2ce3d9db74c54f338314d5e3c4959f0b6a55860"
+    }
+  ],
+  "protected_previous_QA_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"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256_LF": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "35dc586d9ab6c77405f3a46ed2ce3d9db74c54f338314d5e3c4959f0b6a55860"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "ab7f7389bac23abd990d0d3a8d4c52b81f7b11066586d74b4254c6cc2c15392f"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    }
+  ],
+  "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "proof_sha256": {
+    "api.txt": "0d75de04e58963d6c3a6c4f8a8347770ca3ece09784e0ad2a9db6fd7e457af13",
+    "BR-248-I-Suplemento-1-2025.pdf-page18.png": "48e5cde488cb879bbe55f35a75e4153b4a29668757e9da49c3c67f69b581ed1b",
+    "BR-248-I-Suplemento-1-2025.pdf-page20.png": "9412fe514a0ee097ddd32c5bf212b72a87063d251118a4b97565bf29c0be634d",
+    "BR252-I-Serie-2022-Lei20-PESOE.pdf-page1.png": "be4585d255933806a3a79fa826c8bf2ee57a096b64dbb0b65b1eb0014bf05c80",
+    "build-exit.txt": "5feceb66ffc86f38d952786c6d696c79c2dbc239dd4e91b46729d73a27fb57e9",
+    "build.txt": "00d322501e52ed59d4a36d1dde50a8cc15c6643f8af8a786da522ebe11308f6c",
+    "calculated.json": "16f6398a752c780781ad7d8a3133afbeb3bbc0776beadb7341d10ca2923ff58e",
+    "dossier-calculated.json": "d9f6b225930dbc0652593d67119bf06190e39dc46e73328ddb8d41a3d487fb87",
+    "dossier-missing.json": "cd8f122e98c62e6170676594bd413644323af6ed6d44ee2613bd5449ba67f636",
+    "download.html": "65ad3a808e97404fb0690a587ecf9a09cd58ced4d640956615d0aaf48e58d941",
+    "frontend.txt": "baae440ead1ff0649087f86431e4751db91d21f7639c40e1073e8b4fb6247dd0",
+    "index.html": "9af7b69c19ca2fb213988ace8eb927008cb0bea73e267f16dee363fcdbcb0f12",
+    "Lei-34-2007-BR52.pdf-page17.png": "55de382892c9ec9c9344aa8a8dc195abf0cffd41535a36bafadf1868f80614c0",
+    "missing.json": "bd9a8feca32ac0eb36abbc8c81b8eb898856bf9a14fe4bb2fd9ead35c87583d1",
+    "preparation.html": "d1c159d8747b25233f4b2f2cb729d2f9c56c117e9a9cbd9f4253d6a3b907fb46",
+    "recovered-calculated.html": "d1c159d8747b25233f4b2f2cb729d2f9c56c117e9a9cbd9f4253d6a3b907fb46",
+    "recovered-calculated.json": "7dc6602a5751822d556181d92a4517d631d1689b8d7073f9b14a206dfb22f57d",
+    "recovered-missing.html": "4f5c9d02bf4feb8413d452aaa4b5bbffead43bf1e8581e6074ebee39d17caf09",
+    "recovered-missing.json": "86087de983c1cb43406fb605b6ff10958b22e543206dac281f64656b7621f9cb",
+    "regulation.txt": "c680dfb73eeb638cf85d06fb0fe19550487de2994ce76f60077ef4baa88e3238",
+    "types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "ui-colecta.png": "2de2150e0a13c97a6e9ef641da5f426aa6f73a4e2e583dcc684c99de4b247b71",
+    "ui-missing.png": "33d0f91aa83e03aaf7667c6540aa73cd5d26852101b1109180dfa4c8fb7c1728",
+    "ui-proof.json": "491adb430be266abe0e8c95a311fa187d186a6d2beba2658f1431b6e61f58bed",
+    "ui.txt": "9bd1f1515b85823da48fc2a6b2b513b37b421e26764367f08b3dea23eb77e151"
+  },
+  "not_claimed": [
+    "Final annual payable/recoverable balance,annual withholding/payment/credit reconciliation reserved toL8",
+    "Reduced or benefit rates,autonomous taxes,capital gains61-A or other special cases",
+    "Fiscal cent rounding or official M20/M22 transcription/submission",
+    "Full L6 completion or installation of b8d45796/colecta candidate"
+  ],
+  "prepared_joint_delivery": "b8d45796 taxable base plus this colecta increment over installed5e02c23a;bundle/manifest aftercommit. No push/installation.",
+  "active_changes": false,
+  "schema_API_config_permissions_dependencies_delta": false,
+  "L6_complete": false,
+  "L8_implemented": false,
+  "L5_questions": "Only dependent cases blocked;ten questions unchanged"
+}

docs/investmoz/simulations/irpc-l6-compatible-sets-qa-20261025.json

@@ -0,0 +1,145 @@
+{
+  "status": "three_compatible_L6_sets_QA_prepared_not_installed",
+  "installed_baseline": "2f684e59846187f3fb8a338d9d6f6a08cadb4d0d",
+  "branch": "codex/irpc-l6-compatible-sets-qa-20261025",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-sets-qa-20261025",
+  "scope": "Ordinary documented rules, annual MZN periods ending2026, resident general or attributable EP result; no assumed fiscal rounding or final settlement.",
+  "demonstrated": {
+    "accounting_profit": "6240MZN",
+    "installed_addbacks": "220MZN",
+    "new_effects": {
+      "third_party_tax": 250,
+      "patrimonial_gain": 200,
+      "patrimonial_cost": -50,
+      "timing": 100,
+      "depreciation_difference": 20
+    },
+    "taxable_profit": "6980MZN",
+    "previous_losses_explicit_deduction": "2300MZN",
+    "taxable_base": "4680MZN",
+    "general_rate": "32%",
+    "colecta": "1497.60MZN",
+    "payable": null,
+    "recoverable": null,
+    "current_loss_case": "3820MZN loss;known zero base/colecta;no official carryforward",
+    "EP_case": "2025-07-01 to2026-06-30,12 monthly periods"
+  },
+  "new_proofs": {
+    "frontend_tests": 14,
+    "private_API_tests": 1,
+    "private_API_assertions": 78,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions_generated": true,
+    "typescript": "passed",
+    "build": "passed",
+    "actual_UI": "field editing;unsupported asset rate;missing interest;save/recovery;download;current loss",
+    "dossier": "from API-recovered calculated/missing/loss/EP JSON"
+  },
+  "preservation": {
+    "installed4_fixture_matches_accepted_sha256": true,
+    "versions1_to4_keys_unchanged_without_optin": true,
+    "other_runtime_changes": false,
+    "schema_API_config_permissions_dependencies_changed": false,
+    "L3_ISPC_FX_L5_accepted_proofs": "reused;not repeated",
+    "L5_ten_questions": "unchanged,only dependent cases blocked",
+    "active_data_changed": false
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "e33b3839aac53a1b7ca2a76eda0ec4c54015a6d1c75e386aaeb5d342943f5965"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "eebd6d9e4100920a5ebf91b800537ffe301fd6a994b86a3b080d673f4a9c9a42"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "1dc6adc0835af033ef296d12cdc1e9ef354b2f54cd36e2349b2df66e369c1ee3"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "85fa1eb78ce2b8a144a9f0dcda93b542083a7ff119cbc43f4334c87284bfd312"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256_LF": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "d5a2b52f7deb4cf35651188e04f103fcba950a007e3aa4de5ba7017e686614df"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256_LF": "b0045fd2c072998ebb290c2a8332c26d05a1f5f746b3beb1805508147497cac8"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "62d20bbcebb523f77fde950f623933a13f03283238665cf22fec9390f7ba9333"
+    }
+  ],
+  "source_exemplar_added": {
+    "document": "Decreto72/2013,BR102,2suplemento,23December2013",
+    "official_issue": "https://www.inm.gov.mz/pt-br/content/conselho-de-ministros-suplemento-n%C2%BA-2-de-231213-pag-1074-3-24-br-n%C2%BA-102-boletim-da-rep%C3%BAblica",
+    "gazette_copy": "https://www.lexlink.eu/FileGet.aspx?FileId=1152468",
+    "local_original": "C:\\laragon\\www\\portal-investidor-irpc-l6-sets-qa-20261025\\outputs\\irpc-l6-sets\\decreto-72-2013.pdf",
+    "sha256": "922ef67cb0c1111405c3c0a092d8c302a74fba8a34d627b6e9e13223612e0659",
+    "visual_pages": [
+      1,
+      2,
+      17
+    ],
+    "rate_table": "tableII/group3/items9=25%,9.1=20%,Gazettepage1074(21)/PDF17",
+    "consultation": "preserved in QA proof archive;no publication/import into active library",
+    "legal_application": "articles3–7,ordinary annual constant method,tableI precedence;other categories/methods visibly unsupported",
+    "scan_status": "not asserted"
+  },
+  "existing_form_sources": {
+    "M22": "4b61bd83d1fbcfd3b7b5c5523cea5923f7d0f65dc4c004eff58e5db38f763c88;three accepted page images reused",
+    "M20_workbook": "1ceca6f4c6d77853c1b2b445876599b42093175fa89eecf40590180956d83a9e;existing structure inventory reused;no third-party sample values or cached formulas",
+    "concrete_conflict": "M20A.1 refers result to M22 field201/Q8;PDF M22 uses200/Q10;automatic transfer blocked only for that mapping"
+  },
+  "remaining": "Concrete cases enumerated in same matrix/manual section25/10;cost limits/provisions/prior-year timing;remaining asset categories/methods;short periods/annual foreign-currency reconciliation;fractional fiscal representation;remaining result/form mapping. L7 benefits/special cases and L8 settlement remain own scopes.",
+  "L6_complete": false,
+  "installation_performed": false,
+  "next_delivery": "Joint Git bundle from installed2f684e59;fresh authenticated destination backup/restore and delta required only at installation,not performed in QA.",
+  "proof_sha256": {
+    "api.txt": "3c3142dd55febf17c5e16e3cfabf2266759be7290b8d5ac92823e0f71cbffa6a",
+    "build-exit.txt": "13bf7b3039c63bf5a50491fa3cfd8eb4e699d1ba1436315aef9cbe5711530354",
+    "build.txt": "ba955cab87896b78652787f188c092e79108fc0e5289f237be1ddf21d73dbbf3",
+    "calculated.json": "109426b86ae7c14463699b1d197064617f124ecec0c55085d9e81aeddc505a5a",
+    "decreto-72-2013.pdf": "922ef67cb0c1111405c3c0a092d8c302a74fba8a34d627b6e9e13223612e0659",
+    "decreto-72-2013.txt": "bbbf05f109201a6d31e153046576a088e6c0cca97ada07833d0499698d0afcfa",
+    "decreto-72-page1.png": "bb681e5df24a13d8484a521ae58e480c9dd23b4fd09de3ff11d5287ddd26a4f9",
+    "decreto-72-page17.png": "bb3468fde9f95576d8d6392a4c906ae904941ad35843c472d3671492c24f0945",
+    "decreto-72-page2.png": "9bf0f11a4724b079b494f640e905eee5bd278b729091e67aa03d0bfe71f5c273",
+    "dossier-calculated.json": "e9487c0325db125f8a0ff5266d137141916f329283857f2efc1f64732353454b",
+    "dossier-ep.json": "57b55c94118bd9767f06b4cd0673bcecbd8882ca1ec8681c393216a0fc3a7ac7",
+    "dossier-loss.json": "28eb77522fea39947a6cffd7419c24cd37795f361559050377f79d8b9f1cd1fb",
+    "dossier-missing.json": "bda0394cb059a1800a5dcf4728ba58a5b3ee975a87a7a938ebf5673e0ace1587",
+    "dossier.mjs": "9ab7bc1ad64ab8f04936068df0f0555749048d9edd9f2d48e8246542204257dc",
+    "download.html": "d084c44b3b527c9ed5f3f2c2e7ccd88229b0a19b9956e153e63b14618020acdb",
+    "ep.json": "9ae0b179c100ea5e642ce2ed9362b74e60bf1040bf6e7227592db84220babb23",
+    "frontend.txt": "92d096de8d364f04339178feeb6e77cf247cbc4974974bce56ba7728401bbdc5",
+    "index.html": "09941968500d2910121bdcb0029e326fc6d44bb025b01766654289a28caa62fa",
+    "loss.json": "8a0e85205db146a02fc9e06a2667cdce5a00e48ed8a7e7568a50d361e40671b2",
+    "missing.json": "1f52b06286d0724fe27d24ab91386732c873fc65064521c270faf357ac193135",
+    "preparation.html": "7ac15855048512bec05690170368df1ee4d4879f224a9d6c56749c3500d2d9c0",
+    "qa.tsx": "e2f5dc5e9a9c142b3fe65889c0cefcbfb03fb3b46957437af1108dbf20569647",
+    "recovered-calculated.html": "7ac15855048512bec05690170368df1ee4d4879f224a9d6c56749c3500d2d9c0",
+    "recovered-calculated.json": "db98c66ba9cf46a67ead4267d7b3d25b08275a4d8a11bbd316f4bec2b77644af",
+    "recovered-ep.html": "47df28ba65d7825192ec7fd3fad61998f378829046df2c1b3ab74b7fb32980ef",
+    "recovered-ep.json": "56f12435276c4cf9604f10e8c53bba61f1eb84dcaa5b911ac06242112d740764",
+    "recovered-loss.html": "a3f70ddcfe4a10a38110690b7583f1c89be6427fe347a321e9a395db6214fc6a",
+    "recovered-loss.json": "fe280337741a5004c13c83a41f83ca87c98c07f815fc87b617a0d5c8dbd03573",
+    "recovered-missing.html": "8989a835f9145e94434f31c90c96c801219494019fbc6167f1c8272d08c6debc",
+    "recovered-missing.json": "a4a24bc80dd6352c0883a1a555de9cd32a71335bd07b4826526ebe311700766f",
+    "types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "ui-calculated.png": "1578772454a4e5902d3ac8f607dbcda3b3c3b7e23d0870bbe233da036f15ba5e",
+    "ui-missing.png": "72d48f81bc67bd9342c5078d81044290912afacd305980806c42cd96b038a614",
+    "ui-proof.json": "7bd7a522b4307d8f72fb04317106c3b7cc53763fe8923017ae0f63a510b9bb9e",
+    "ui.cjs": "207eea61db65ac778f26f35beecd18387d6126b75e1effcf3e33c1e26e957215",
+    "ui.txt": "9b120d22b3e2539e8862c5ce5a973cce4fc2632a16680e7f997020f4e2cd0196",
+    "vite.config.ts": "11a4a8f0bf0394f380e731cfb30cf4a0f3de3c6f3734653491e1aa26f57315f1"
+  }
+}

docs/investmoz/simulations/irpc-l6-costs-delivery-20261026.json

@@ -0,0 +1,695 @@
+{
+  "status": "installed_L6_cost_limits_provisions_timing",
+  "installed": {
+    "status": "installed",
+    "commit": "043dd35d8ee247123b3a32f1fc10fd2ede81e9f4",
+    "release": "/var/www/investmoz-homologacao/releases/043dd35d8ee247123b3a32f1fc10fd2ede81e9f4-917b3c47",
+    "previous_release": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+    "database_migrations": 0,
+    "content_imports": 0
+  },
+  "previous_baseline": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l6-costs-delivery-20261026/backup",
+    "created_at": "2026-10-26T06:35:29Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "bf7f4e6ad9e18ef479ae46a08ec9c072047240655331e437da14ae8c39e8bd0b",
+    "files_sha256": "4046d8eff093201371a9e5fbdd14a6d5fe805d7f72cf30e9d6132e5804da1788",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "bf7f4e6ad9e18ef479ae46a08ec9c072047240655331e437da14ae8c39e8bd0b",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+    "installed": {
+      "status": "installed",
+      "commit": "043dd35d8ee247123b3a32f1fc10fd2ede81e9f4",
+      "release": "/var/www/investmoz-homologacao/releases/043dd35d8ee247123b3a32f1fc10fd2ede81e9f4-917b3c47",
+      "previous_release": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 6,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 42,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "5226f818ead8e964983de752574a1647"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "82f4ca900546cfbd7c046c9e2a681522"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 35,
+          "checksum": "077762df7046fb9e6ce60a7470f3b61f"
+        },
+        "after": {
+          "rows": 38,
+          "checksum": "b90979f4d72922226d368ab21ffe162a"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "dbb99b7e17f5b4b9bb7a8bdf9350d9b2ae368aaa4bc44593a2522d87617d8461",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "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
+          },
+          {
+            "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": 35,
+        "after_rows": 38,
+        "changes": [
+          {
+            "key_sha256": "29cd831ee5192663271b023bde8978c87f54e6779a76887fbdbb7d8b52898085",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "5818b9263233545023da019e37aa9c88c4f02128d540df592d1eb4cb075b406d",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "e30d5aad1397f2c086ee5dcd82a279b9a307415336c02059ff9513ef5251f262",
+            "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"
+  },
+  "public_verification": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "043dd35d8ee247123b3a32f1fc10fd2ede81e9f4",
+      "branch": "main",
+      "built_at": "2026-10-26T06:40:10.666340+00:00",
+      "manifest_sha256": "d91dd39d49e9e0251c76c811ca6a0798b7cf544e3e807735574ba51691afac9e"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Iniciar custos com limites, provisões e periodização": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Acrescentar custo, provisão ou periodização": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Publicidade — limite único anual": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Créditos — limites anual e acumulado": [
+        "assets/services-DkQ7aTGY.js",
+        "assets/project-dossier-EB1GFWid.js"
+      ],
+      "Conferir correspondência dos temas com os mapas": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Aplicar correspondências conferidas dos mapas": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Iniciar mapas complementares L6": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Saldo final — âmbito L8": [
+        "assets/project-dossier-EB1GFWid.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-DkQ7aTGY.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-DkQ7aTGY.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-DDnA8FXy.js",
+        "status": 200,
+        "sha256": "47280845a07c33b1d2dd3c8f770a9f0f213476e99ad8f927f812c75a66a855df"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-DkQ7aTGY.js",
+        "status": 200,
+        "sha256": "8782f7a7758e8f25803737ec5e072ba4888ad946d54611ce501364608c24a633"
+      },
+      {
+        "file": "assets/project-dossier-EB1GFWid.js",
+        "status": 200,
+        "sha256": "8328b2676e8da123e8126ed718895a0ddaaabed30a80a7cef902be911ef8bffd"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-Dz8nCVw7.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"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-irpc-costs.tsx",
+      "sha256_LF": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "8001d2e71b58fa07c77f74da2c2b51566659a5d784d9e044133192c66518cb15"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "fef34966db603633eb03c9830ad3c09e7cd0ffaed49720dbab60f9dc0fd8a8fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-costs.ts",
+      "sha256_LF": "29aeb16bf8fe60bb322b5449fb3efd84b5108b06112b91be5fc76d8e897d8860"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "26810caea4e7d177b385e36452147d84602a7b23cb5f8f23a88488d1bfaf619f"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "98adf3e1c84938d27535f65afa24edc0650bfb12a1f9b32352b0d4d71c2c2035"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256": "eebd6d9e4100920a5ebf91b800537ffe301fd6a994b86a3b080d673f4a9c9a42"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256": "1dc6adc0835af033ef296d12cdc1e9ef354b2f54cd36e2349b2df66e369c1ee3"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256": "b0045fd2c072998ebb290c2a8332c26d05a1f5f746b3beb1805508147497cac8"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    }
+  ],
+  "originals": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.63s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 942",
+    "# pass 942",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "new_frontend_tests": 22,
+    "private_API_tests": 1,
+    "private_API_assertions": 83,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by existing guarded procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;fieldediting;missingconditions;reviewed topic reconciliation;sharedcaps;local roundtrip;download;mandatory work method",
+    "dossier": "generated from5 API recovered cases",
+    "accepted_functional_suites": "reused,not manually repeated"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "taxable_profit": "6730MZN simulated",
+    "taxable_base": "4430MZN simulated",
+    "normal_colecta": "1417.60MZN simulated,32%",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "pending_case_or_mapping": "Combinação36h/i com36(4)",
+      "resolution_condition": "Corresponder a regra de articulação dos trechos aplicáveis ou esclarecer comAT o exemplo combustível100/comprovado80/passageiro sem excepção;sem somar ou repartir correcções por presunção.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Quota36h automática e amortizações restantes",
+      "resolution_condition": "Reconciliar tabela/método/entrada emuso/quotas contabilísticas e fiscais anteriores;prioridade seguinte deL6. A parcela36h documentada continua reutilizável nos casos independentes.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Campanhas plurianuais36-A e limite1%",
+      "resolution_condition": "Implementar a periodização por três exercícios e a sua articulação com36n; não tratar a campanha como publicidade ordinária.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Provisões reguladas28d e reforços financeiros28(3)",
+      "resolution_condition": "Corresponder a regra sectorial/supervisão ou o reforço financeiro e os saldos documentados; não usar os limites ordinários29 por aproximação.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Receita antecipada19(5) positiva e mudança autorizada19(6)",
+      "resolution_condition": "Corresponder os custos futuros/receita antecipada e o transporte entre exercícios ou a autorização da mudança de método;os casos zero conhecido/método mantido permanecem executáveis.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    },
+    {
+      "pending_case_or_mapping": "Outras periodizações,âmbitos eM20/M22",
+      "resolution_condition": "Tratar apenas os casos específicos18(6–10),períodos curtos/conversão anual,representação fiscal e campos ainda sem correspondência,com os parâmetros da edição/caso;divergência201/Q8 versus200/Q10 só afecta o transporte indicado.",
+      "blocking_scope": "Apenas o caso/campo dependente."
+    }
+  ],
+  "matrix_row": "AUD-SIM-INT02",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "documentary_divergence": "Only result transfer M20A.1 field201/Q8 versus PDFM22 field200/Q10;independent calculations and mapped fields remain available",
+  "L5_ten_questions": "unchanged;only dependent cases blocked;no new research",
+  "documentation_runtime_changed": false,
+  "proof_files": {
+    "backup.txt": "a40060e515e6f9a23962654ceca1384a8c4f3a9c0b5cb84a2510a892172023f5",
+    "compact-dependencies.txt": "52b6b2b5abe937c37c975efa4c595eb0c38b5f23ea9d342786d859c63eb30ebf",
+    "installed-protected.txt": "d10547839935cf162a2f335aafc6d0e274b1623338fbb3c51031c27ac7fde19c",
+    "installed-public-delta.json": "00db424cb414c133adb85ae8bd1b3bfa7dc01b89b3bc055db71ab7b921651981",
+    "installed-public.txt": "ab32725cb73e82888851b46ffc2111e23a839567ccfafca945e6ee2d72f967f0",
+    "integration.txt": "cb09cb7139c730d7e178de518c4158347725009d4ccee9fc0252e8da7cd6bbc3",
+    "manifest-served.json": "d91dd39d49e9e0251c76c811ca6a0798b7cf544e3e807735574ba51691afac9e",
+    "operational-delta.txt": "8739d8f2cc58dd500e8fa393eb65ed15d24ba840e30f429e135d0ed8b49cd60f",
+    "preflight.txt": "289577c3c3a959ec01405e5bc3d929a0b7be1654579b4bfd32f82ab20c3f22c2",
+    "preparation.json": "603d3e4f9a40b91a717945160a11723ca3ddeb0e329af69179dba8276f0d4331",
+    "remaining-section.md": "253d4d1de16bbfe6253971507c3a2e3976ea9ce017930d9ba80eef8c1191955e",
+    "restore.txt": "bbdee061e3947b1e606c04ad17f83d5951cca0be0d33027a9e20be76121f38b7",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "04413dcbffc95e88abd7f5201b5709ee7a3b9856ccf0c5824d9a4d036ea6d3b4",
+    "status1.txt": "177d1c66d844074ffb3db7b1392804f4de92ab804076671750362b9987a748e5",
+    "status2.txt": "04413dcbffc95e88abd7f5201b5709ee7a3b9856ccf0c5824d9a4d036ea6d3b4"
+  }
+}

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

@@ -0,0 +1,869 @@
+{
+  "status": "compatible_cost_limits_provisions_timing_QA_prepared_not_installed",
+  "installed_baseline": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+  "branch": "codex/irpc-l6-costs-provisions-timing-qa-20261026",
+  "QA_workspace": "C:\\laragon\\www\\portal-investidor-irpc-l6-costs-qa-20261026",
+  "version": "IRPC-normal-adjustments/6",
+  "scope": "AnnualMZN periods ending2026,ordinary documented cost/provision categories and prior-year/work timing;normal profit/base/colecta only;L7/L8 remain own scopes.",
+  "demonstrated_sequence": {
+    "accounting_profit": "6240MZN unchanged",
+    "previous_addbacks": "220MZN",
+    "previous_schedule_effect": "520MZN",
+    "new_cost_provision_prior_timing_adjustments": "350MZN",
+    "new_work_adjustment": "-600MZN",
+    "taxable_profit": "6730MZN",
+    "previous_loss_deduction": "2300MZN explicit,unchanged",
+    "taxable_base": "4430MZN",
+    "rate": "32%",
+    "colecta": "1417.60MZN",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "cases_recovered_by_private_API": {
+    "calculated": {
+      "profit": {
+        "numerator": "6730",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4430",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7088",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-250",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "missing": {
+      "profit": null,
+      "base": null,
+      "colecta": null,
+      "cost_effect": {
+        "numerator": "-400",
+        "denominator": "1"
+      },
+      "pending": [
+        "QA-credit: Provisão fiscal anterior dos créditos em falta; não presumir zero."
+      ],
+      "payable": null,
+      "recoverable": null
+    },
+    "additional": {
+      "profit": {
+        "numerator": "7050",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4750",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "1520",
+        "denominator": "1"
+      },
+      "cost_effect": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "limits": {
+      "profit": {
+        "numerator": "7210",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4910",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "7856",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "230",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    },
+    "closing": {
+      "profit": {
+        "numerator": "6530",
+        "denominator": "1"
+      },
+      "base": {
+        "numerator": "4230",
+        "denominator": "1"
+      },
+      "colecta": {
+        "numerator": "6768",
+        "denominator": "5"
+      },
+      "cost_effect": {
+        "numerator": "-450",
+        "denominator": "1"
+      },
+      "pending": [],
+      "payable": null,
+      "recoverable": null
+    }
+  },
+  "categories_demonstrated": {
+    "allowance": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "70",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)e",
+      "reason": "50% só da parcela não facturada a clientes nem tributada emIRPS; parcelas mutuamente exclusivas."
+    },
+    "representation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)f/36(3)",
+      "reason": "20% aceite;80% acrescido. Eventual tributação autónoma não calculada, âmbitoL7."
+    },
+    "advertising": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "120",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC36(1)n,Lei20/2009",
+      "reason": "Limite único anual1% das vendas normais; repartição aritmética proporcional entre parcelas para a simulação, sem ordem fiscal obrigatória."
+    },
+    "credit": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "150",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)a/29",
+      "reason": "29:1,5% anual,6% acumulado sobre créditos da actividade normal existentes no fim; saldo fiscal anterior conhecido. Repartição proporcional do limite único, sem consumir saldo oficial."
+    },
+    "stock": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "60",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "30",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)b",
+      "reason": "28b:limite das perdas efectivamente observadas, incluindo saldo anterior."
+    },
+    "litigation": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "90",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC28(1)c",
+      "reason": "28c:obrigações de processo judicial em curso que seriam custos dedutíveis, com saldo anterior reconciliado."
+    },
+    "fuel": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "40",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "10",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)i/36(4)",
+      "reason": "36i: parcela ligada a activo próprio/locado e consumo normal comprovados."
+    },
+    "prior_cost": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
+    },
+    "work": {
+      "case": "calculated",
+      "source_amount": {
+        "numerator": "1000",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "200",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-600",
+        "denominator": "1"
+      },
+      "limit": {
+        "numerator": "400",
+        "denominator": "1"
+      },
+      "rule_source": "CIRPC19(1–6)",
+      "reason": "19:grau=incorrido/custo total;valores fiscais do exercício obtidos dos acumulados menos o já reconhecido. Proveito fiscal corrente:400.00 MZN;custo fiscal corrente:200.00 MZN;sem imposto/pagamento ou perda estimada presumidos."
+    },
+    "vehicle": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(4)",
+      "reason": "50% dos outros encargos de passageiros, excepto serviço público de transportes/locação na actividade normal; não inclui quotas, aluguer sem condutor ou combustível já discriminados."
+    },
+    "rental": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "100",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "80",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "20",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)h/36(4)",
+      "reason": "36h: reutiliza parcela de quota não aceite documentada; o portal não apura automaticamente essa quota de viatura."
+    },
+    "estimated_work_loss": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC36(1)m,Lei20/2009",
+      "reason": "36m:perda meramente estimada em obra em curso não dedutível; custo efectivo não confundido com estimativa."
+    },
+    "provision_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC28(2)",
+      "reason": "28(2):proveito da provisão antes deduzida; só acresce quando ainda não incluído no resultado."
+    },
+    "taxed_reversal": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC17/28;sem dupla tributação da parcela comprovada",
+      "reason": "Parcela antes tributada comprovada; exclui a reversão contabilística sem duplicar dedução."
+    },
+    "prior_income": {
+      "case": "additional",
+      "source_amount": {
+        "numerator": "50",
+        "denominator": "1"
+      },
+      "accepted": {
+        "numerator": "0",
+        "denominator": "1"
+      },
+      "adjustment": {
+        "numerator": "-50",
+        "denominator": "1"
+      },
+      "limit": null,
+      "rule_source": "CIRPC18(2)",
+      "reason": "18(2):conhecido/previsível no encerramento anterior; excluído do actual, sem alterar declarações/históricos anteriores."
+    }
+  },
+  "verification": {
+    "new_frontend_tests": 22,
+    "private_API_tests": 1,
+    "private_API_assertions": 83,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions": "generated by existing guarded procedure",
+    "typescript": "passed",
+    "build": "passed",
+    "UI": "actual component;fieldediting;missingconditions;reviewed topic reconciliation;sharedcaps;local roundtrip;download;mandatory work method",
+    "dossier": "generated from5 API recovered cases",
+    "accepted_functional_suites": "reused,not manually repeated"
+  },
+  "preservation": {
+    "installed5_fixture_sha256": "109426b86ae7c14463699b1d197064617f124ecec0c55085d9e81aeddc505a5a",
+    "matches_accepted5_fixture": true,
+    "versions1_to5_current_keys": "unchanged without optional costs input",
+    "history": "old record preserved unchanged on new calculation;no rewriting prior returns",
+    "other_books": "preserved in snapshot roundtrip",
+    "source_plan": "reused,no re-entry of financial result/base/colecta",
+    "schema_API_config_permissions_dependencies_changed": false,
+    "active_data_changed": false,
+    "official_fiscal_balances_consumed": false,
+    "fractional_precision_delta": "Exact numerator comparison for current loss and loss-deduction cap;negative subcent result cannot be truncated to zero"
+  },
+  "runtime_delta_joint_from_a2de7259": [
+    {
+      "path": "resources/js/components/simulation-irpc-costs.tsx",
+      "sha256_LF": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "8001d2e71b58fa07c77f74da2c2b51566659a5d784d9e044133192c66518cb15"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "fef34966db603633eb03c9830ad3c09e7cd0ffaed49720dbab60f9dc0fd8a8fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-costs.ts",
+      "sha256_LF": "29aeb16bf8fe60bb322b5449fb3efd84b5108b06112b91be5fc76d8e897d8860"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "26810caea4e7d177b385e36452147d84602a7b23cb5f8f23a88488d1bfaf619f"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "98adf3e1c84938d27535f65afa24edc0650bfb12a1f9b32352b0d4d71c2c2035"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "eebd6d9e4100920a5ebf91b800537ffe301fd6a994b86a3b080d673f4a9c9a42"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "1dc6adc0835af033ef296d12cdc1e9ef354b2f54cd36e2349b2df66e369c1ee3"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256_LF": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256_LF": "b0045fd2c072998ebb290c2a8332c26d05a1f5f746b3beb1805508147497cac8"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256_LF": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256_LF": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256_LF": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256_LF": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256_LF": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256_LF": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256_LF": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256_LF": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256_LF": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256_LF": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256_LF": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256_LF": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256_LF": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "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"
+    }
+  ],
+  "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "source_evidence": [
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "new_clauses": "18(2)/19 PDF6–7;28/29 PDF8–9;36e/f/h/i/4 PDF10–11",
+      "use": "ordinaryconditions/rates/caps/timing,visual excerpts retained inQA"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "new_clauses": "PDF2 retains18(1–6),adds7–10;PDF3 updates28 wording;PDF4 adds36m/n and36-A",
+      "use": "provisions/estimatedworkloss/ordinary advertising1percent;campaign36-A explicitlypending"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "new_clauses": "PDF2 retains36a–n;adds36o",
+      "use": "scope cross-check of supplied amended source"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "new_clauses": "PDF2 retains36a–o;adds p/q",
+      "use": "scope cross-check;no new related-party interest rule introduced"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-248-I-Suplemento-1-2025.pdf",
+      "use": "Existing supplied scope ofLei12/2025,source acceptance and rateproof reused;no unrelated revalidation or L5 research"
+    }
+  ],
+  "case_specific_remaining": [
+    {
+      "case": "Overlapping36h/i exclusion and36(4)50percent",
+      "example": "Fuel100,supported80,ordinary passenger vehicle",
+      "condition": "Correspond explicit combination rule for the cited clauses or obtain a targeted AT clarification;no additive/proportional tax rule presumed"
+    },
+    {
+      "case": "Rental36h quota",
+      "condition": "Supply documented nonaccepted quota for supported matching;automatic vehicle-quota determination remains in asset scope"
+    },
+    {
+      "case": "Multi-year launch campaign36-A and1percent limit",
+      "condition": "Implement3exercise timing and its interaction with36n;do not treat as ordinary advertising"
+    },
+    {
+      "case": "Regulated provisions28d,financial unwind28(3),other sector provisions",
+      "condition": "Map applicable supervision/sector rule and documented balances;do not reuse ordinary29 caps"
+    },
+    {
+      "case": "Positive deferred receipts19(5),authorised method change19(6)",
+      "condition": "Map remainingcost/deferredreceipt rollforward and applicable authorisation;only knownzero deferral/unchanged method demonstrated"
+    },
+    {
+      "case": "Specific timing18(6–10),other asset/method/shortperiod/annualFX/fiscalrepresentation/form mappings",
+      "condition": "Remaining concrete L6 cases preserved in existing matrix,not closed by this ordinary increment"
+    }
+  ],
+  "m20_m22_divergence": "Unchanged and limited to result transfer201/Q8 versus200/Q10;no dependency gate in cost calculation;no new official field correspondence presumed",
+  "L5_ten_questions": "unchanged,not researched;only actual dependent cases blocked",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "installation_performed": false,
+  "proof_sha256": {
+    "additional.json": "b76790cb34736281fd181cbf0c871135cb42e75e1acc34ab3c42ed7e696ad5b1",
+    "api.txt": "dff9be0d1338e833adf5c7f10dc4c4e5d5cefde97f284db927608f3c3c334be2",
+    "build-exit.txt": "13bf7b3039c63bf5a50491fa3cfd8eb4e699d1ba1436315aef9cbe5711530354",
+    "build.txt": "21ce0d3af4edc5c74d5cbeebd817b4716b233b0eb54ad03b1f22ebe80edd844a",
+    "calculated.json": "23119339a0337c755f2a045078903858b7da6b95196a91de51170ca115d468a7",
+    "closing.json": "9f87eec9710aeec4819a7b10b64986ad9e4afbb458cd95a49a8f6f035c235ad8",
+    "Decreto-9-2008-BR16.txt": "c680dfb73eeb638cf85d06fb0fe19550487de2994ce76f60077ef4baa88e3238",
+    "dossier-additional.json": "19ad04483c38306982cd182e08445952ec1e5ad5ce821cc345df5ccf75ac4a7a",
+    "dossier-calculated.json": "99c4bff798b7338138216a405aa5de228e88429af3c12290bf1b7071bd40e01a",
+    "dossier-closing.json": "d054eb3da44363d3861037c7bb59074572f630078f6d3aa3d2e4de89983928b0",
+    "dossier-limits.json": "52aaea2415159cacdbc44d56a98918a8438e3bacde06199e0545a265b7d6982d",
+    "dossier-missing.json": "50eff5af4b909ef08f4619ac768d5e8f8d4de01d003c81ef3748bd74a9bccfe2",
+    "dossier.mjs": "0824a3b05fa4bf758bbb165c0fce74fe9cd6ab817ceda5437ef7c73b28794a46",
+    "download.html": "ebf40a955530b10753da0cfd7769c0ad879b079bdade64f4e06ec901912456df",
+    "frontend.txt": "c6aa5222a8b5c867e50a2aca4ab5edd6ab9812f9fb2f6bce8482092951e022bd",
+    "index.html": "09941968500d2910121bdcb0029e326fc6d44bb025b01766654289a28caa62fa",
+    "Lei-19-2013-BR76-page2.png": "952cb5d68fa162043964c282b1ac32faf8bcbb92f2bb83fef2084ae691afae12",
+    "Lei-19-2013-BR76.txt": "7060584c3e59f0b2f12f34aa0b40faadf4aa5790a0459f3319852bcd63262cbb",
+    "Lei-20-2009-BR36-AT-exemplar19-page2.png": "e39eadef731b6c3ae8cb4820238c4db3184111557d982a20dadee139ea2952a2",
+    "Lei-20-2009-BR36-AT-exemplar19-page3.png": "a4a39a81849f32e4c596ef7c0726d2054e74bf45531dd8e920d3927cafdb70bd",
+    "Lei-20-2009-BR36-AT-exemplar19-page4.png": "cafa0e22b0f29296bd28772609fa87708811704c25ae7bf676dba53783e25168",
+    "Lei-20-2009-BR36-AT-exemplar19.txt": "2e04eb1c5be52619e21eb1c376f71603d998672f4c220e0bfc1648df80d5e6fe",
+    "Lei-34-2007-BR52-page10.png": "74937b18d2863c1199e88380e25d39c7ada80c37621196e5402bffa61f6b49be",
+    "Lei-34-2007-BR52-page6.png": "de2c1cc9c8bf5b0cefa9671cc8ad776e21a8492b791648be492d1540d78f748f",
+    "Lei-34-2007-BR52-page8.png": "f69bbe8484e315a5bf5818277c1bb3d67e4e86724544b34565731d5c3f4408df",
+    "Lei-34-2007-BR52-page9.png": "e449f13d39c9f23e408c185e00bafd621706d9cccd037d399e602eece33b6ba5",
+    "Lei-4-2012-BR3-page2.png": "99c5a820ad1e1201af25f60b51c86b3c7bced25acc12343366eadb3133185128",
+    "Lei-4-2012-BR3.txt": "9478ac3ef61ae9df286d951edbfce4c24049f65e860f053ed9eb2c3fbd78d051",
+    "limits.json": "c73905029246c1bbdf91b24869582b6057d62d01dd853e76d2e603786d8810ea",
+    "missing.json": "159c4d3f21d87ff3ea43ad5cfa8a42faea05105feab0a4b5529d37e72d9aea73",
+    "originals-inventory.json": "f91baf686619187dac23bce2c3bde71cc7ddf201fef10a24479548c44abc7d94",
+    "preparation.html": "e9951a85471c44fd9ff5211e59a8eb740e5b8823a4bb6b63c12237feb3d997fd",
+    "qa.tsx": "58e66698e44d68d169117a70d0d15aa07ce77b88bed1234d922d0844a9aac9b0",
+    "recovered-additional.html": "3f562a91fcc2ba6f47c1661f13a39a6c7d939c4730bd4ba9178b60fb05d5b6a6",
+    "recovered-additional.json": "a7adf543887479edf259d2501fe061a14c8aa03e206848726fae0f567b594419",
+    "recovered-calculated.html": "e9951a85471c44fd9ff5211e59a8eb740e5b8823a4bb6b63c12237feb3d997fd",
+    "recovered-calculated.json": "e000b426aefbfad520fe2a03707ca756a87fe04ab39536d509008e03c6288c2b",
+    "recovered-closing.html": "d17bd5944b2f37d752883b22955bcd3c57695f72b464580087403dfa448d785e",
+    "recovered-closing.json": "5f1b2cbe830154e35e60512882aa023fdc443125cf37253e10b85af7f47dddb2",
+    "recovered-limits.html": "4b24bebe5b4d93bc6b06233d795197bb28ca4116eb29832981bafb33804d1a2d",
+    "recovered-limits.json": "28611229e027a0d51593ecf71bae32b6f35f7f2767c26680fa2dceb0e7d9ad11",
+    "recovered-missing.html": "6fa22cb9757a5812d23a1615a43337f20ba1812097d8b4d79c1a3db1a356d8dd",
+    "recovered-missing.json": "b5aa2c3045d79193518621b4764540775470db97bdbc84ac19804c70baa05324",
+    "types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "ui-calculated.png": "3c1070fbb0b9ca66d1b128935ab23e737a11ee2918fc566259a5d70bbae4aa26",
+    "ui-missing.png": "d0c1c138e9b2404ae8a17c0732d8ab1b7bfbcf89ff431aa4d80e3dfaf7f8d5db",
+    "ui-proof.json": "108af6bd1557c6a920842102b1a9b54711fc3ab96e32296e1c2c3f77abda177a",
+    "ui.cjs": "2de9dd0e333edca1a3fd23a6e409cd41271f619cfb2186bbfdf6444855dd35d0",
+    "ui.txt": "8799b836baa3cf8efefce8a5b0b6951c7963e50fb3e08b0be3d2de3434ff4795",
+    "vite.config.ts": "2ad3c19a485d8175b33550b017f2a67934f9fbebda5f6f16e69b9fb89809c398"
+  }
+}

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

@@ -0,0 +1,682 @@
+{
+  "status": "installed_L6_short_periods_and_foreign_currency_plans",
+  "installed": {
+    "status": "installed",
+    "commit": "56475acb2f39e58cb51664913f7fb499f58eb7ab",
+    "release": "/var/www/investmoz-homologacao/releases/56475acb2f39e58cb51664913f7fb499f58eb7ab-694b3932",
+    "previous_release": "/var/www/investmoz-homologacao/releases/e9fe102259c183a9d9bf7e39f246a8c3860839c6-0e29d858",
+    "database_migrations": 0,
+    "content_imports": 0
+  },
+  "previous_baseline": "e9fe102259c183a9d9bf7e39f246a8c3860839c6",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l6-periods-fx-delivery-20261026/backup",
+    "created_at": "2026-10-26T08:17:39Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "9ecd9f379351437f88009aa6da072e09ec8616fd782b929919ade05be1493bdc",
+    "files_sha256": "6da03ab176387b105da1345764f3b292794d8867d0ed4add47197e0a1e5854fa",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "9ecd9f379351437f88009aa6da072e09ec8616fd782b929919ade05be1493bdc",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/e9fe102259c183a9d9bf7e39f246a8c3860839c6-0e29d858",
+    "installed": {
+      "status": "installed",
+      "commit": "56475acb2f39e58cb51664913f7fb499f58eb7ab",
+      "release": "/var/www/investmoz-homologacao/releases/56475acb2f39e58cb51664913f7fb499f58eb7ab-694b3932",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e9fe102259c183a9d9bf7e39f246a8c3860839c6-0e29d858",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 9,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 43,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "1b8bf615a2fdea986761abc88bfb4419"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "a845f75cfcf49b86ebb8a3816f886a63"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 9,
+          "checksum": "635e8bece48c8f7780635c0c79cd6010"
+        },
+        "after": {
+          "rows": 12,
+          "checksum": "703dbf39af0534461019da7c73354454"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart;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": [
+          {
+            "key_sha256": "dbb99b7e17f5b4b9bb7a8bdf9350d9b2ae368aaa4bc44593a2522d87617d8461",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "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": 9,
+        "after_rows": 12,
+        "changes": [
+          {
+            "key_sha256": "6e12944bc8f670195d0c6d2638337e2bf922261a158d130ba09f640a5722f0df",
+            "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": "11bbe5f81c536cf605ed71f402fbaa6e9ef551d97c0a76e098078521d9f37f71",
+            "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": "d0a4dbafaf19e2eee3af4ea41ce9aabf52cb42d5a61a598c54b37d8863b533d7",
+            "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"
+  },
+  "dependency_archiving": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 5,
+    "free_before": 5329760256,
+    "free_after": 6645653504,
+    "receipt": "/var/backups/investmoz-build-dependencies-irpc-l6-periods-fx-20261026/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/043dd35d8ee247123b3a32f1fc10fd2ede81e9f4-917b3c47",
+      "/var/www/investmoz-homologacao/releases/e9fe102259c183a9d9bf7e39f246a8c3860839c6-0e29d858"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "public_verification": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "56475acb2f39e58cb51664913f7fb499f58eb7ab",
+      "branch": "main",
+      "built_at": "2026-10-26T08:23:47.654431+00:00",
+      "manifest_sha256": "f6121cade74d12c6de25630b23a1bd73f244a089c2649bf2c3aa76c68491431c"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "IRPC-normal-adjustments/8": [
+        "assets/project-dossier-BGxws1O_.js"
+      ],
+      "Preparar período curto ou plano noutra moeda": [
+        "assets/services-08vnaMl1.js"
+      ],
+      "Primeiro mês civil do plano": [
+        "assets/services-08vnaMl1.js"
+      ],
+      "Pressuposto documentado da conversão mensal para simulação": [
+        "assets/services-08vnaMl1.js"
+      ],
+      "Saldo final — âmbito L8": [
+        "assets/project-dossier-BGxws1O_.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-08vnaMl1.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/services-08vnaMl1.js",
+        "status": 200,
+        "sha256": "6cc2b1bfb11744376ae71d1f0429ee776ef6f004edca72a4f22c5a9ef4937688"
+      },
+      {
+        "file": "assets/project-dossier-BGxws1O_.js",
+        "status": 200,
+        "sha256": "f2dc461eca8219602099ac2cf17f52f5adedc4553f4b0e48bbeba273041d9bca"
+      },
+      {
+        "file": "assets/project-dossier-document-BYlep2jg.js",
+        "status": 200,
+        "sha256": "0ece3300111d8e5c0e094c2c1688604349de11cde057583bd83d8ae3742c8a99"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-DoIk7pr3.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"
+  },
+  "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": "1f9918bfb435bb5b7c0ddd2fafd7bace2a02514c6ece04b93f15975e494a5f53"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256": "909e129a0245e6bf098317485b886a2d19e02c64bbfd9c6f718e98ec6b935b8d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256": "edfb6fd338411fa8f87a6bdf9a9d4fd5c6dc2fad9d2eb3d32f2640e2951cbbe9"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-costs.tsx",
+      "sha256": "c4156916835daf0f33addf89dfedd40c31b8dc3297112cd98beac33422af274d"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    }
+  ],
+  "originals": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.08s",
+    "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"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256_LF": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "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"
+    }
+  ],
+  "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "source_evidence": {
+    "CIRPC": "Lei34/2007 PDF4 art7(4)/(7),PDF12 art41(5);original preserved",
+    "decree72_reused_sha256": "922ef67cb0c1111405c3c0a092d8c302a74fba8a34d627b6e9e13223612e0659",
+    "visual_pages": [
+      "cirpc-page4.png",
+      "cirpc-page12.png",
+      "decreto72-page3.png"
+    ]
+  },
+  "installed7_fixture_sha256": "d58beac3cf7db665a632f516a736f754a5874f82585291dfbc5fa6bcda654d0d",
+  "history_versions1_to7": "unchanged;optional8;source plan not rewritten",
+  "FX_engine": "Existing selectFx/convertIrpcAmount/convertCents/direction/evidence/link unchanged;monthly assumptions explicit;no fiscal annual rule asserted",
+  "FX_rate64": "synthetic QA assumption,not real BM bulletin",
+  "schema_API_config_permissions_dependencies_changed": false,
+  "active_data_changed": false,
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "remaining_reference": "Same matrix section26/10 períodos curtos e planos noutra moeda;concrete conditions per case",
+  "proof_sha256": {
+    "api.txt": "e2c50de5a45a76cdd596d4093974b88c449d23ba8011edf5f8a6325d2cf01d07",
+    "build-exit.txt": "13bf7b3039c63bf5a50491fa3cfd8eb4e699d1ba1436315aef9cbe5711530354",
+    "build.txt": "9b167ca7bcd724a65f6a4030a46ce9e81accaad5a2e80160b623ca3807400bc7",
+    "cirpc-page12.png": "12bb97ef4964b69816c30894bca201cedf2dcbadb29b3be9e867f2325e575abd",
+    "cirpc-page4.png": "3f6fdfd75d4fef4d07f461969675118f5f000c33ab593fcb6e0ee0fc93f56737",
+    "cirpc.txt": "c3ba3b845fcb12c25bc28b08485f3e5d70034895ece4ff60cf640fd0be796f9a",
+    "decreto-72-2013.pdf": "922ef67cb0c1111405c3c0a092d8c302a74fba8a34d627b6e9e13223612e0659",
+    "decreto72-page3.png": "4a150dd00dc7c7d4602c231bb42ebea5d7505917f1e21781c2d967cf5da8e327",
+    "dossier-fx.json": "5d1e429a48e8fd6c53a9116b3176641146e2aa6b68c888558ac6c4ff0950138c",
+    "dossier-loss.json": "862ee41f5b38546255335ab569039e52388d64f7bf30f38c3033f6f583e04d7c",
+    "dossier-missing.json": "514c2386e8e1cd687545c880fd5e66a0099c851433c0c8f337439a69e56db5b1",
+    "dossier-short.json": "cdab2ed8019f46f132f600c6b301d99ad44e8027926117abf3e57eb6c6000071",
+    "dossier.mjs": "cd967cfdba196bf0b7c691fe418f38dd39232030c6e601c22f8e25bd27e93d46",
+    "download.html": "95f59ff469af21bc2a41225358769bf99f25cf056479ff9a9c3d1dad4cb5f521",
+    "frontend.txt": "d9c7e51b63e020bf35d2a4a3aa22f29ca71d003e4bcf22b111e90173e442745b",
+    "fx.html": "5bae85164ca7cec78d76fc4c72c3c33cdaca70c63c42929c8e037ab7e91ba93f",
+    "fx.json": "e92ed4b718eef390aef573728a459679fdd3130bdf923db4cfd8f7a560958fbf",
+    "index.html": "09941968500d2910121bdcb0029e326fc6d44bb025b01766654289a28caa62fa",
+    "loss.html": "b672fd43361efcc81c4da4f83b7eba12dd9bd7799de0b463f248928065a4de97",
+    "loss.json": "07e56fb88034d377ca9bc2b098b9a4a266058a46aeb7b127a99b3c539bceec1b",
+    "missing.html": "ed41bf1b5ffab532a59b8e07d8a3700bd62576bc15c9256750c84a371a2cbc8a",
+    "missing.json": "5022f8eddd7f09b9a10a837f0e407e7db3619e27302e19f367923a956ebe47a6",
+    "qa.tsx": "c7c06f793e4a5aa3df70f36ec6681a6399b6016f27168d18917be2f22dffdbaf",
+    "recovered-fx.html": "5bae85164ca7cec78d76fc4c72c3c33cdaca70c63c42929c8e037ab7e91ba93f",
+    "recovered-fx.json": "2c7d1e8858af254930bff8a420f3369475ebd335ca4251b4ddc691558ed1c9aa",
+    "recovered-loss.html": "b672fd43361efcc81c4da4f83b7eba12dd9bd7799de0b463f248928065a4de97",
+    "recovered-loss.json": "2618a36d92005ebf791c938687662789086d351606f95f62f4eb1133f4b029e2",
+    "recovered-missing.html": "ed41bf1b5ffab532a59b8e07d8a3700bd62576bc15c9256750c84a371a2cbc8a",
+    "recovered-missing.json": "094b1ee4822bdcee6ac8ce5dc9ea5cfc178bf555b15f31a6cd2a1c6becd759ae",
+    "recovered-short.html": "955f182b29c160774bacc8997477c2da44cd1fcc401d1ed1955fa62f9f94d743",
+    "recovered-short.json": "e4399308561d5f412c9bb803c83fd6e045d89d24986a4d6a8279c2977044bb96",
+    "short.html": "955f182b29c160774bacc8997477c2da44cd1fcc401d1ed1955fa62f9f94d743",
+    "short.json": "a6b0e4ea322353f84c0ba6ff09d6cf89ee270dbefb850f225c4f8fe4485f68fb",
+    "types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "ui-fx.png": "deaede13c0c4eb6cc74ce0a55fc9b7bc2948f52fe7863ffc53ab83ca42456587",
+    "ui-proof.json": "56b6005ea84dfd370ac55167a5f47d19bffcee8408982c2046cb1ad27ecc9f20",
+    "ui-short.png": "b716d583fc3ca286c2e19cbeefca018ec08e8b75e0e95499ff7d27ab06a843d6",
+    "ui.cjs": "1f5506f7865cdbfcfa8aea853be241bab849807e6d641f3c5596534727cb5938",
+    "ui.txt": "85e77d9f361edf72d68990272040cc9b6edab3cc0873f921b1d5e561dc0553af",
+    "vite.config.ts": "0351ec239d5a6ba429ee17b9aa68757e31f59902f8f88a522afdd56bd3b44879"
+  }
+}

docs/investmoz/simulations/irpc-l6-profit-delivery-20261025.json

@@ -0,0 +1,599 @@
+{
+  "status": "installed_joint_L6_through_scoped_simulated_taxable_profit",
+  "installed": {
+    "status": "installed",
+    "commit": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+    "release": "/var/www/investmoz-homologacao/releases/5e02c23af863485f6881e409c8704ec7e7573cc9-e83fcca2",
+    "previous_release": "/var/www/investmoz-homologacao/releases/7a11c4ef8f06ef149eb0488be3cd0749dc609bd0-68c76bdc",
+    "database_migrations": 0,
+    "content_imports": 0
+  },
+  "previous_baseline": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l6-profit-delivery-20261025/backup",
+    "created_at": "2026-10-25T19:38:10Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "5dfb2cd96d7c440e12ec860080660ee1e88f8704075f9814e3225421ab007c71",
+    "files_sha256": "117c6e457320c08b63cd69599f63c676f48ad8b90cac5d6091e9d748c8b8850c",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "5dfb2cd96d7c440e12ec860080660ee1e88f8704075f9814e3225421ab007c71",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/7a11c4ef8f06ef149eb0488be3cd0749dc609bd0-68c76bdc",
+    "installed": {
+      "status": "installed",
+      "commit": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+      "release": "/var/www/investmoz-homologacao/releases/5e02c23af863485f6881e409c8704ec7e7573cc9-e83fcca2",
+      "previous_release": "/var/www/investmoz-homologacao/releases/7a11c4ef8f06ef149eb0488be3cd0749dc609bd0-68c76bdc",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 6,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 33,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "ed89c778b68dc12d870c1e1883be7e90"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "767a064eedb1c472eee28f9a0a59c907"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 25,
+          "checksum": "2821ae7c8c768e6f77acf2820265e3db"
+        },
+        "after": {
+          "rows": 26,
+          "checksum": "179f6c6d10853b16bb62ee44f1b7ca41"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "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": 25,
+        "after_rows": 28,
+        "changes": [
+          {
+            "key_sha256": "7ed81a892bf75b5fda7e5071799a98d547242fcc64a5a29c0f169994073eb2ba",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "f72c5658d3a886e194bf35fa62f9c2c94c793790736bf253f9520936c75844f9",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "c28bc1e32e3d9c0eca1c9e1ad610e6b238ea101b609bff46a41a1f7a416bf83b",
+            "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"
+  },
+  "public_verification": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "5e02c23af863485f6881e409c8704ec7e7573cc9",
+      "branch": "main",
+      "built_at": "2026-10-25T19:41:48.731555+00:00",
+      "manifest_sha256": "316ad1f339fe14d64c8dce10ddf9c2ecc2080ce400fc9e87f9700de6e7333a59"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Iniciar conferência até ao lucro tributável": [
+        "assets/services-cKAPGaXt.js"
+      ],
+      "Suporte da completude do sujeito passivo no exercício": [
+        "assets/services-cKAPGaXt.js"
+      ],
+      "Valor conhecido zero com suporte;distinto de ausência declarada.": [
+        "assets/project-dossier-B6lVijAe.js"
+      ],
+      "Ausência declarada contradiz o montante conhecido da origem.": [
+        "assets/project-dossier-B6lVijAe.js"
+      ],
+      "lucro tributável simulado:": [
+        "assets/project-dossier-B6lVijAe.js"
+      ],
+      "Simulação pelos pressupostos introduzidos, sem confirmação fiscal dos juros.": [
+        "assets/services-cKAPGaXt.js"
+      ],
+      "Códigos provisórios ou de simulação não são correspondências oficiais.": [
+        "assets/project-dossier-B6lVijAe.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-cKAPGaXt.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-cKAPGaXt.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-cKAPGaXt.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-B6lVijAe.js",
+        "status": 200,
+        "sha256": "2882700d6723356a13be75f2287d9b71da3ba601ae95dee0e7c4b2cd9d31d690"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/services-cKAPGaXt.js",
+        "status": 200,
+        "sha256": "a62d8c8859d285db2fcddb89e93b358f6e8ceb2ee076d93c7ff1ea2934c5a8e1"
+      },
+      {
+        "file": "assets/project-dossier-document-bIxweCUO.js",
+        "status": 200,
+        "sha256": "88d93dd8177ed4b651b6f0b01ab494df38572bf136869a857581c8ab9b473dab"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-Q-Wi-bGe.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"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "387292520216d3d37870e4080880e5ec026702977a2f4c556be6c82dd34a7fce"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "d15a42d6bc295a4794b8427c668780335305d6091363002b570109aa0ac1aef9"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "35dc586d9ab6c77405f3a46ed2ce3d9db74c54f338314d5e3c4959f0b6a55860"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    }
+  ],
+  "originals": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 30.45s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 888",
+    "# pass 888",
+    "# fail 0"
+  ],
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_functional_suites": false,
+  "limitations": "6480+220=6700MZN simulated taxable profit in demonstrated ordinary annual case;not taxable base or tax payable. Known amounts,declared absence and missing information distinct. L6partial. L5questions only limit dependent cases.",
+  "L6_complete": false,
+  "next": "QA taxable-base determination:documented ordinary own losses and delineated deductions;no unrestricted subtraction of benefit amounts",
+  "proof_files": {
+    "backup.txt": "fa06ec92a10c5918b4273d1f8714d5be4fddf9e18ddfe739e9154b2eb0fb96cf",
+    "compact-dependencies.txt": "afa3afafaf78314fff511b52a1fbc4a2f25a28fa549f9100400f2bc9a01e3579",
+    "installed-protected.txt": "8417903e69430856d316dbbc0874e355bbbb8cd8b6a55ab1f5f184c9b872829c",
+    "installed-public-delta.json": "633c50e0befc472d4504bf714f6bb9f6cd8b133c191040c360a06f30e1710648",
+    "installed-public.txt": "cec9d549fa288f970b85f7feeb131363b163884a5871dc3274a7e6b954f5fddd",
+    "integration.txt": "55ad35300fee092fff8bd9ab78e446342dd7735533fd534a5d4cf6bc771193bc",
+    "manifest-served.json": "316ad1f339fe14d64c8dce10ddf9c2ecc2080ce400fc9e87f9700de6e7333a59",
+    "operational-delta.txt": "28e02f58f87bb099ca2fddee7be182d736b4b85e9c1140e9a51482813929457d",
+    "preflight.txt": "484186b67968f20f506127460ebd6d0805a5077d7943f48e4b8cd7c9d2a257f5",
+    "preparation.json": "88c48f4a53fb1a59c47552b79dbb0c4c5db37cfde3b214f6eced213074d1bdf5",
+    "restore.txt": "f89d146854467f33fc5fa8643ad2b6155fd5e143c85daa856fdd6f0c7ec7bd72",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status1.txt": "eeddc365cc723cf3ad4783203517ef713eafcf4db6a70a78bec9960d3084d0eb",
+    "status2.txt": "da80cda2b3fead23b76868de2f1538dbb30abf5f72487aa12361e744ba7609c8",
+    "status3.txt": "bba01cbcdacefa72b7c6e8065158a488e8476de911d707cf5a2c1f50a842f2ba"
+  }
+}

docs/investmoz/simulations/irpc-l6-sets-delivery-20261025.json

@@ -0,0 +1,687 @@
+{
+  "status": "installed_L6_compatible_sets",
+  "installed": {
+    "status": "installed",
+    "commit": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+    "release": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+    "previous_release": "/var/www/investmoz-homologacao/releases/2f684e59846187f3fb8a338d9d6f6a08cadb4d0d-b46cd351",
+    "database_migrations": 0,
+    "content_imports": 0
+  },
+  "previous_baseline": "2f684e59846187f3fb8a338d9d6f6a08cadb4d0d",
+  "backup": {
+    "stage": "/var/backups/investmoz-irpc-l6-sets-delivery-20261025/backup",
+    "created_at": "2026-10-25T20:34:03Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "c30f1bb3558988a3e761d04465d0ed594280f10e36b866101b790cdeae60eacd",
+    "files_sha256": "e2a26a462dc115233aa8d1dd12aacc1511db0035de475f703074f28dc7da948a",
+    "restore_verified": false
+  },
+  "restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "c30f1bb3558988a3e761d04465d0ed594280f10e36b866101b790cdeae60eacd",
+    "active_database_writes": 0
+  },
+  "preservation": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/2f684e59846187f3fb8a338d9d6f6a08cadb4d0d-b46cd351",
+    "installed": {
+      "status": "installed",
+      "commit": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+      "release": "/var/www/investmoz-homologacao/releases/a2de725901c308fb2ac2bc3d72181ab50ef46b7a-145e8f25",
+      "previous_release": "/var/www/investmoz-homologacao/releases/2f684e59846187f3fb8a338d9d6f6a08cadb4d0d-b46cd351",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 8,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 38,
+    "documentary_files_verified": 31,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "edf84d90ae30f0a6a080a6c4929a4601"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "5226f818ead8e964983de752574a1647"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 31,
+          "checksum": "4bf9b80b2351e8896afacca734410295"
+        },
+        "after": {
+          "rows": 34,
+          "checksum": "79156a787aed15907ef066919ae90801"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "dbb99b7e17f5b4b9bb7a8bdf9350d9b2ae368aaa4bc44593a2522d87617d8461",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "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
+          },
+          {
+            "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": 31,
+        "after_rows": 34,
+        "changes": [
+          {
+            "key_sha256": "8692330c25efe0f42e8cb66da1379be3235a7e91d340a89d49ace9679b19050d",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "5b2c1cf1904c5f25c8058da6406ffb0fcc80f0976903d312f0a1c76206073c73",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "cb0d56ccd4c384f2996530ddd041efda5890973ea90b6946fc383e2a72fcc4cd",
+            "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"
+  },
+  "public_verification": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "a2de725901c308fb2ac2bc3d72181ab50ef46b7a",
+      "branch": "main",
+      "built_at": "2026-10-25T20:38:12.482895+00:00",
+      "manifest_sha256": "a450ea3ad0d3d13aa3942c90475c6a97eb081079e4de91d1a46cfee8cf28fa32"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Iniciar mapas complementares L6": [
+        "assets/services-Bav6HNRP.js"
+      ],
+      "Acrescentar regra complementar": [
+        "assets/services-Bav6HNRP.js"
+      ],
+      "Juros financeiros ordinários — artigo22c": [
+        "assets/services-Bav6HNRP.js"
+      ],
+      "Amortizações fiscais — quotas constantes anuais": [
+        "assets/services-Bav6HNRP.js"
+      ],
+      "Período anual e correspondência dos meses": [
+        "assets/services-Bav6HNRP.js"
+      ],
+      "M20 — correspondência": [
+        "assets/project-dossier-CDrS2OdS.js"
+      ],
+      "Saldo final — âmbito L8": [
+        "assets/project-dossier-CDrS2OdS.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-Bav6HNRP.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-Bav6HNRP.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-Bav6HNRP.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-CDrS2OdS.js",
+        "status": 200,
+        "sha256": "995b6b17abf7a068faaf05f2eccb3a7ef882dff5758520b029251070165e167f"
+      },
+      {
+        "file": "assets/services-Bav6HNRP.js",
+        "status": 200,
+        "sha256": "9371a96868c7b2ef0af2332a3774dadb5ff45ad55ca2feb6833f9552605c2f01"
+      },
+      {
+        "file": "assets/project-dossier-document-B3HEGNVE.js",
+        "status": 200,
+        "sha256": "3331347876436578071dbb87033c060c0c8fe7eeeac9a0661240c6e6d2f87e71"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-BNz3HFDA.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"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "e33b3839aac53a1b7ca2a76eda0ec4c54015a6d1c75e386aaeb5d342943f5965"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-schedules.tsx",
+      "sha256_LF": "eebd6d9e4100920a5ebf91b800537ffe301fd6a994b86a3b080d673f4a9c9a42"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-assessment.ts",
+      "sha256_LF": "1dc6adc0835af033ef296d12cdc1e9ef354b2f54cd36e2349b2df66e369c1ee3"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "85fa1eb78ce2b8a144a9f0dcda93b542083a7ff119cbc43f4334c87284bfd312"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-forms.ts",
+      "sha256_LF": "4e986addb9f2d74e7a80345f8f1e4d8e0b2f562c867fa6eee84880d9f72a3649"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "d5a2b52f7deb4cf35651188e04f103fcba950a007e3aa4de5ba7017e686614df"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-schedules.ts",
+      "sha256_LF": "b0045fd2c072998ebb290c2a8332c26d05a1f5f746b3beb1805508147497cac8"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "62d20bbcebb523f77fde950f623933a13f03283238665cf22fec9390f7ba9333"
+    }
+  ],
+  "protected_runtime": [
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-assessment.tsx",
+      "sha256": "7174cc0160005a0c332ea40f02ba8a6d57985081b5ab45177ccd6e721bceea54"
+    },
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    },
+    {
+      "path": "resources/js/lib/irpc-interest.ts",
+      "sha256": "f8e6390b3b2c58c296f7e3fd14576e06ae248bc0cabce1a666b7094611f2a7dd"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256": "76dcce8954f68b081d500be61de9c5b146a452a3eb578a0b78776ba9e1f8051c"
+    },
+    {
+      "path": "resources/js/lib/irpc-mrfta-cases.ts",
+      "sha256": "4266746076ab3f70312fd042351e24dd2f136c4f3e8a277b57dd97849a9f1862"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256": "913d1bb4ac0fc59763cf5d27bc637f6a713b2050c4463748db554af4be451538"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "85b024a7f45ceb52efd6ff1f21d0eab1fd8fcf1ab59e4b5302c08685235c472a"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "a0909bbfcdf7e8542b010faa104fcb918e86ae38ddf096082d4d5be98d31b2b9"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256": "5207a2ffeb208cd5ace6713038cee85208020ee618194dca7114e94fc3200b6c"
+    }
+  ],
+  "originals": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "pipeline_checks": [
+    "OK (1 test, 3106 assertions)",
+    "built in 31.41s",
+    "OK (59 tests, 317 assertions)",
+    "# tests 920",
+    "# pass 920",
+    "# fail 0"
+  ],
+  "accepted_QA_proofs": {
+    "frontend_tests": 14,
+    "private_API_tests": 1,
+    "private_API_assertions": 78,
+    "database": "127.0.0.1:55441/simulator_fiscal_delta_20261021_test;DatabaseTransactions rollback",
+    "routes_actions_generated": true,
+    "typescript": "passed",
+    "build": "passed",
+    "actual_UI": "field editing;unsupported asset rate;missing interest;save/recovery;download;current loss",
+    "dossier": "from API-recovered calculated/missing/loss/EP JSON"
+  },
+  "accepted_proofs_reused": true,
+  "manually_repeated_accepted_suites": false,
+  "sequence": {
+    "taxable_profit": "6980MZN simulated",
+    "taxable_base": "4680MZN simulated",
+    "normal_colecta": "1497.60MZN simulated,32%",
+    "final_payable": null,
+    "final_recoverable": null,
+    "final_balance_scope": "L8"
+  },
+  "remaining_L6": [
+    {
+      "pending_case_or_mapping": "Custos com limites36(1)e/f/h/i/n, provisões28/29, obras plurianuais19 e componentes de exercícios anteriores18(2).",
+      "resolution_condition": "Implementar a regra de cada categoria a partir do diploma aplicável: parcela contabilizada, limite/base próprios, documentação e exercício de imputação; demonstrar o efeito com sinal nos totais. Nos exercícios anteriores, distinguir o que era imprevisível/manifestamente desconhecido no encerramento.",
+      "blocking_scope": "Só a categoria ou parcela ainda sem regra; os acréscimos36a/b/c/g, juros ordinários e periodização corrente/seguinte demonstrados permanecem utilizáveis. Eventual tributação autónoma pertence aL7."
+    },
+    {
+      "pending_case_or_mapping": "Amortizações além dos itensII/3/9 e9.1: restantes tabelas, quotas inferiores, duodécimos, quotas decrescentes, bens usados/reavaliados/intangíveis e recuperação de quotas anteriormente tributadas.",
+      "resolution_condition": "Corresponder categoria/tabela prevalecente, método, entrada em uso, vida útil, base depreciável e quotas contabilizadas/fiscais acumuladas; implementar o cálculo e a reconciliação que impeçam dupla dedução.",
+      "blocking_scope": "Só os activos/métodos afectados. Computadores25% e servidores20% no recorte anual constante e a perda corrente já demonstrada não são reabertos."
+    },
+    {
+      "pending_case_or_mapping": "Períodos curtos, transição/liquidação e reconciliação fiscal anual de plano noutra moeda.",
+      "resolution_condition": "Ligar os meses e factos de início/cessação/transição ao período fiscal; implementar os efeitos sobre quotas e contagem das perdas. Para outra moeda, identificar os eventos/datas e a regra de conversão anual aplicável, reutilizando o motor cambial aceite.",
+      "blocking_scope": "Só o período ou origem cambial sem reconciliação. Os períodos anuais emMZN e oEP com imputação documentada conservam o cálculo demonstrado."
+    },
+    {
+      "pending_case_or_mapping": "Representação fiscal de fracções de unidade/cêntimo.",
+      "resolution_condition": "Identificar a instrução de representação/arredondamento da edição/campo aplicável ou obter esclarecimento específico daAT; então implementar essa regra conservando o valor racional original. O exemplarM20A.1 pede meticais sem centavos, mas isso não determina sozinho como arredondar uma fracção.",
+      "blocking_scope": "Só a transcrição do valor não exactamente representável. Os cálculos racionais e os valores exactamente representáveis permanecem disponíveis; não é necessária nova validação genérica das fontes."
+    },
+    {
+      "pending_case_or_mapping": "M20A.1: discriminação de vendas/serviços, fornecimentos/outros gastos, imposto sobre o rendimento e resultado líquido; M22: campo200 e detalhe dos restantes ajustamentos.",
+      "resolution_condition": "Reutilizar a origem financeira, recolhendo apenas a classificação em falta e o imposto contabilizado; reconciliar resultado antes/depois de imposto e cada ajustamento com a edição aplicável. Não usar a colecta simulada como imposto contabilizado. Completar as correspondências por campo e demonstrar a recuperação/exportação.",
+      "blocking_scope": "Só os campos sem correspondência. M20A.1/Q4 contas6.1.1/6.2/6.5/6.9 e M22 campos259/260,269/270,276/277/278 e300 conservam a preparação parcial demonstrada."
+    },
+    {
+      "pending_case_or_mapping": "Transporte de resultado entre ediçõesM20/M22: XLSXM20A.1 remete para201/quadro8; PDFM22 inventariado usa200/quadro10.",
+      "resolution_condition": "Identificar a edição do formulário de destino e corresponder explicitamente o resultado líquido a essa edição; registar a remissão corrigida sem substituir os exemplares ou reutilizar fórmulas antigas por aproximação.",
+      "blocking_scope": "Só esse transporte entre edições; não bloqueia os cálculos independentes nem os outros campos já correspondidos."
+    }
+  ],
+  "matrix_row": "AUD-SIM-INT02",
+  "L6_complete": false,
+  "L7_L8_own_scopes": true,
+  "documentary_divergence": "Only result transfer M20A.1 field201/Q8 versus PDFM22 field200/Q10;independent calculations and mapped fields remain available",
+  "L5_ten_questions": "unchanged;only dependent cases blocked;no new research",
+  "documentation_runtime_changed": false,
+  "proof_files": {
+    "backup.txt": "a591b64eafc2bfbf4c2581cbf7e622645434cd329ef76350cb93db7cab9a4924",
+    "compact-dependencies.txt": "d1c1681ce26172f3d54d4f800f928b0bca4fee69b436ed230208f03334194283",
+    "installed-protected.txt": "9fda494d5f02097704a534a9fad88246d3c2b9d1b195984b622a09fa0b18015c",
+    "installed-public-delta.json": "060517951fa315913d5848da634b5dd9c9cf4ea41e02c46f6d79cb5226c5e834",
+    "installed-public.txt": "b165c03e6f5745be112de5ed6e3f09de9bbdd66eee1b110ee6e0271e5a250a8d",
+    "integration.txt": "1f3bb46c6b39cc527fea30b81a80d815b81e73a776a512516add1c19be01276a",
+    "manifest-served.json": "a450ea3ad0d3d13aa3942c90475c6a97eb081079e4de91d1a46cfee8cf28fa32",
+    "operational-delta.txt": "02c8a942e58e243cfc131e08e8237c6e0495c0151330977f6aa738f903b60cc3",
+    "preflight.txt": "ffb60ef455b33ca6a2167b2c5f792fea591a6d22b37f46b7964c3fe0e20c371b",
+    "preparation.json": "61facd82de423031b21808a507fb1904fb8dc5f512314a02ea3563f864285d6d",
+    "progress.txt": "9347cbbd7a9373c97f6f1a53b8228ba4b7fdd6d270de35745ff7faf0861e5c7e",
+    "progress2.txt": "c3360e6f080fcf40778d997b7382e29f8b5f24013e89ba34c7b5a55fa821e315",
+    "remaining-section.md": "aceaf87dc9f82c0dbf6792d6d6918c188129369d29e8e9a52c729ce75534c74a",
+    "restore.txt": "e5cc45d4d6fd35d0424f3febe8c74ef089e88256fa6eb49de224a8e6a167b2fe",
+    "schema-permissions-after.txt": "76b5a4d8af11e4898a205062766cfb7ab6ec0783200e77e60a1927aa1ca18597",
+    "schema-permissions-before.txt": "0ab7c964792acdd8917bce256c472e55e034b103500a58b49f020b5084823ed7",
+    "status-final.txt": "7af3227a73d3d8eac0a8a5f116c48ca91c90d986f21ec96ecd192c7430667f9f",
+    "status1.txt": "4bd015e1aacfc764253af72a1cfa8e3f3f31614a92daac2c3d94779eb51dddf8",
+    "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
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-normal-base.ts",
+      "sha256_LF": "ab7f7389bac23abd990d0d3a8d4c52b81f7b11066586d74b4254c6cc2c15392f"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-taxable-base.tsx",
+      "sha256_LF": "e4fe9f66d35d24aa68fd87de6a5a6a0e901706b270c18962fd0c7ab00f9abd93"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "df3ac3ba0bd60a9687cc64bfa2d5766cc975d044b51901d96a815cc426255b5c"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "0f9fe320814db4a5329688cedaf9a2e1388812c80bb49ade21601392abce1a28"
+    }
+  ],
+  "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"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256_LF": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "35dc586d9ab6c77405f3a46ed2ce3d9db74c54f338314d5e3c4959f0b6a55860"
+    }
+  ],
+  "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "new_sources": 0,
+  "source_review": "Accepted CIRPC Lei34/2007PDF5/p768(59):15(1)a/15(2-4),PDF12/p768(66):41(1-7),visually read. Accepted amendment lists reused:Lei20/2009 adds41-A(transfer,not applied),4/2012,19/2013,20/2022,12/2025 do not change15/41 within this scope. No new L5 research. No indirect method,partial-exempt ringfencing,transparency,transfer41-A,short periods or positive benefit rule inferred.",
+  "proof_sha256": {
+    "api.txt": "7e78ac0a8460d463505b54ed510287b70030ddf65c115deeec8ab322de53d37b",
+    "build-exit.txt": "5feceb66ffc86f38d952786c6d696c79c2dbc239dd4e91b46729d73a27fb57e9",
+    "build.txt": "b0ed7b4b3220a4dd33918c1297c0bda4ee219f205a63758ddd2c03d2e5753c00",
+    "calculated.json": "ee1b1b49e0686bed3f8171beaacf9f57327850bcd36c96e1cc2ba5f1064ff585",
+    "CIRPC-page12.png": "ac413f5d39bf353fcaa4adb5bc630f328f34c3cd9ebeef47e73bd08d99d28bb9",
+    "CIRPC-page5.png": "af1209cfc8c5820ec7d46652bc9a1d30ca30e21e6e7c7e3bf49e52cfb46812a7",
+    "dossier-calculated.json": "a0f4223464e40e85810ddbd868fd9ff7fc8d5c0b2071380389805ed6b80f5bc3",
+    "dossier-missing.json": "551a9231f7ab48405ff45117f4667b0ee8431726b5136a96d4bb77e2095a99ee",
+    "download.html": "db4b0f82ad31825c016d1f3cf70f8b8da3484d26408d0ae043b2b2049949472c",
+    "frontend.txt": "3be8a5ea29b874a5c3b768c328035ad9c793fdec3d6e51337715ad88f82318bb",
+    "index.html": "9af7b69c19ca2fb213988ace8eb927008cb0bea73e267f16dee363fcdbcb0f12",
+    "missing.json": "3607986c3ec80b800effe2a48bd623c94cf2039b84a645007236e5528286290c",
+    "preparation.html": "1f970ab58e6f71a3ee80e93331496104745a19c570b4273eff5978e7a312f7ac",
+    "recovered-calculated.html": "1f970ab58e6f71a3ee80e93331496104745a19c570b4273eff5978e7a312f7ac",
+    "recovered-calculated.json": "9bdd82a0a1b1a8b0a3fd18c0a54ef2ffa7233cf10f012d16c830e795b85129ea",
+    "recovered-missing.html": "29a11c4e9af4f35f36d032244fbcfaa843cc0d90f1051cd80fdda0b0e4ac7311",
+    "recovered-missing.json": "994f44a62032acf7c1b2805c312b90f0665176d3438b0cf10da9af06229cd809",
+    "types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "ui-base.png": "d53f7e096abedf6dc1361aa9be303c7c2afb5604ab02e9d704d8ffe52f6f3e3d",
+    "ui-pending.png": "d900c53f829675b5f4ab500ed36c85dd9a71605e6e4f727d5abc9193511d2039",
+    "ui-proof.json": "85d4bbade8f97b676b7ecade5b283df853b93c74eef4314cb27d39b1f9fad651",
+    "ui.txt": "13c8982f58552f00e26ef4eda1d83a20489d57ba51dcf368455a74500241e660"
+  },
+  "not_claimed": [
+    "tax collection,tax payable,annual withholding credits,M20/M22/submission",
+    "Official consumption of loss ledger or complete fiscal regime",
+    "Positive benefits automatically deductible from typed amount/reference",
+    "Full L6 completion or resolution of L5 ten questions"
+  ],
+  "active_changes": false,
+  "schema_API_config_permissions_dependencies_delta": false,
+  "L6_complete": false,
+  "L5_questions": "Only actually dependent cases limited;existing ten questions unchanged"
+}

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

@@ -0,0 +1,384 @@
+{
+  "status": "scoped_financial_result_to_taxable_profit_demonstrated_QA_not_installed",
+  "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": [
+    "Optional explicit annual review reuses existing plan and adjustment rows;no repeated financial amounts entered",
+    "Each financial line classified with support and known amount;declared absence cannot override nonzero source",
+    "Three persistent evidence states:known amount including zero,declared supported absence,missing information",
+    "Six existing-effect topics:positive/negative non-accounting patrimonial variations,other income/expense corrections,timing,special operations;known nonzero amount preserved but blocks this limited path until implemented",
+    "Taxable profit=financial profit before tax+supported addbacks only when subject-year complete and remaining effects expressly absent/known zero",
+    "No-adjustment and negative-result cases supported without presumed zero or loss carryforward",
+    "Version2 optional closure;legacyversion1 result remains current without recalculation,newinput changes invalidate only new result;history retained",
+    "Private API create/update/recovery,UI,HTML and dossier from recovered payload include all evidence states"
+  ],
+  "examples": {
+    "known_case": "6480 financial profit +100 noncontractual fine +120 compensatory interest included in financial costs =6700 simulated taxable profit;ordinary remaining costs qualified with support;all other effects expressly absent/known zero",
+    "known_zero": "Income corrections known0 stored separately from absent patrimonial variations",
+    "missing_case": "Missing negative-patrimonial evidence -> taxable profit indeterminate;6480 financial profit and220 additions retained",
+    "unsupported_case": "Known positive variation500 or positive depreciation or financial interest remaining -> amount visible,profit indeterminate",
+    "no_adjustments": "Financial profit6600 with full review/no additions -> simulated profit6600",
+    "negative_result": "Financial result-5280 with full review retained signed;no carryforward or tax credit inferred"
+  },
+  "not_claimed": [
+    "Taxable base,tax collection,loss carryforward,annual withholding credits or M20/M22",
+    "Full normalIRPC or L6 completion",
+    "Actual accounting statement or tax authority confirmation;origin remains projected",
+    "General treatment of nonzero patrimonial changes,other corrections,depreciation/financial-interest limits",
+    "Any conclusion to L5 J1-J5/C1-C5"
+  ],
+  "verification": {
+    "frontend_new_tests": 9,
+    "private_API": "1test/38assertions;create then If-Match update and recovery;DatabaseTransactions rollback;isolated127.0.0.1:55441/simulator_fiscal_delta_20261021_test",
+    "typescript": "passed",
+    "Wayfinder": "routes/actions generated using existing guarded procedure",
+    "QA_build": "passed exit0",
+    "UI": {
+      "calculationToTaxableProfit": true,
+      "localSaveRecovery": true,
+      "knownZeroDistinct": true,
+      "declaredAbsenceDistinct": true,
+      "missingInformationIndeterminate": true,
+      "absenceContradictionDetected": true,
+      "independentAdditionsPreserved": true,
+      "download": true,
+      "privateApi": "IrpcNormalProfitDraftTest separate",
+      "errors": []
+    },
+    "dossier": "both known and missing outputs generated from actual private API recovery",
+    "accepted_proofs": "reused;no manual repeat of accepted functional suites;legacy snapshot only read and roundtripped",
+    "legacy_fixture_sha256": "22968d447a30ad222f83bfb1c142ea1900fc2456945bfc6d517440829dec32cc",
+    "preserved_runtime": 33,
+    "preserved_originals_from_664c88c8": 31,
+    "installed_public_revision": {
+      "commit": "7a11c4ef8f06ef149eb0488be3cd0749dc609bd0",
+      "branch": "main",
+      "built_at": "2026-10-25T19:18:14.226356+00:00",
+      "manifest_sha256": "d78df5e7caee48690641143c8e8633b850db421468c837ec37992ee9cfa21aaa"
+    }
+  },
+  "runtime_delta_joint_from_7a11c4ef": [
+    {
+      "path": "resources/js/lib/irpc-normal.ts",
+      "sha256_LF": "387292520216d3d37870e4080880e5ec026702977a2f4c556be6c82dd34a7fce"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-normal.tsx",
+      "sha256_LF": "d15a42d6bc295a4794b8427c668780335305d6091363002b570109aa0ac1aef9"
+    },
+    {
+      "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"
+    },
+    {
+      "path": "resources/js/lib/irpc-normal-profit.ts",
+      "sha256_LF": "35dc586d9ab6c77405f3a46ed2ce3d9db74c54f338314d5e3c4959f0b6a55860"
+    }
+  ],
+  "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"
+    },
+    {
+      "path": "resources/js/lib/financial-fiscal-bridge.ts",
+      "sha256_LF": "5a30c501653b16b5fedcb12631ce81fcce4fe473aa542e94374986b3c50f2d33"
+    }
+  ],
+  "originals": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR252-I-Serie-2022-Lei20-PESOE.pdf",
+      "sha256": "1159fd3ce1ba5581671796d083534da48bd3c5578298819e896f1c2a8026318d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-9-2008-BR16.pdf",
+      "sha256": "96fccdecbfdc11c9eafb90fbc6c7bc259f88bbd4c7507d1ac3af1fa03f960697"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2013-BR76.pdf",
+      "sha256": "bba96d645cc935ffc3d1a79b9f0f73ac1c693d6459c2ad41f56cd2841accae76"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-20-2009-BR36-AT-exemplar19.pdf",
+      "sha256": "fc1c8144db42960cbf73e717e095896f511ece0f907f58f78819b27d6917a7ee"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-34-2007-BR52.pdf",
+      "sha256": "cdbef875ad7ccc1517b12faf5de0e893a70ed2ed81e33913cd6dc4a674474e6e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-2012-BR3.pdf",
+      "sha256": "b8845cef41dcbd9ba50c43dbfa743a56030dd3d348242a107e1ae30279eec121"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-CDT-1992.pdf",
+      "sha256": "d504e1024b28aee5c6acf4592acb96ec9c915a8414f67a61ab6984d6acf9df9d"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/PT-MZ-Protocolo-2009.pdf",
+      "sha256": "f353773dcf41f09f4daa6cf5ba5a5f7994f3e02615867c2dcffc61c3d901bf9b"
+    }
+  ],
+  "new_source_files": 0,
+  "source_review": "Existing accepted sources only. Visually read Lei34/2007 PDF6/p768(60),PDF7/p768(61):17/18/20/22;Lei20/2009 official AT archived exemplar PDF2/3,p272(14/15):18/20/21/22/24;remaining accepted amendment chain reused. New nonzero variations/other corrections not activated. Official webdav page inaccessible via web tool;archived official exact exemplar used,not secondary reconstruction. No L5 rate/CER search.",
+  "proof_sha256": {
+    "api.txt": "13961d8421e329123ae99e4202e182ef1089de5c5e7d28b503d3b15797eab1b2",
+    "build-exit.txt": "5feceb66ffc86f38d952786c6d696c79c2dbc239dd4e91b46729d73a27fb57e9",
+    "build.txt": "8272c7eb2f6058ddf64925103d5cc9ac9e4707c0a518c7073ecf04c690fb58e0",
+    "calculated.json": "105857393035cb5e7c569dc9e6c7b91f51c335b9799fc148b1bfee57057f3138",
+    "dossier-calculated.json": "addc82429306cac3ff0d25899f0cad48ec3756e0a8cbfbc0ec8c34507e9ca346",
+    "dossier-missing.json": "b790abf0a99ef2e13091c5f63d2f697b3424133d676e97570a6b4d2196bf11e8",
+    "download.html": "14935a24e370cd2378eac64264734591981c40e25c7beffbc15a9d82646c7c32",
+    "frontend.txt": "ca819072c4ee39ff25d70f1d2ef4c374f7e0e4565ed59d26dd63f08c9e375bfc",
+    "index.html": "9af7b69c19ca2fb213988ace8eb927008cb0bea73e267f16dee363fcdbcb0f12",
+    "Lei-20-2009-BR36-AT-exemplar19.pdf-page2.png": "e39eadef731b6c3ae8cb4820238c4db3184111557d982a20dadee139ea2952a2",
+    "Lei-20-2009-BR36-AT-exemplar19.pdf-page3.png": "a4a39a81849f32e4c596ef7c0726d2054e74bf45531dd8e920d3927cafdb70bd",
+    "Lei-34-2007-BR52.pdf-page6.png": "de2c1cc9c8bf5b0cefa9671cc8ad776e21a8492b791648be492d1540d78f748f",
+    "Lei-34-2007-BR52.pdf-page7.png": "7a934a93b77131bac30455309228232dc15c6ccd614893d6a0497f692d7970c4",
+    "missing.json": "7ca5bf593230bd973b1098d8e82866f5c6e0d534c5aa0f0d794e23ffc77ce7b4",
+    "preparation.html": "9a07ab3a4e7fbce036f9337c60cb1bafd385395070c38af57a9becffda852df6",
+    "recovered-calculated.html": "9a07ab3a4e7fbce036f9337c60cb1bafd385395070c38af57a9becffda852df6",
+    "recovered-calculated.json": "36afb1c036d7470282df6e083456da4c0be1991660a5944e784d6ae24a116e5b",
+    "recovered-missing.html": "8167c25ec05f66b9a26f53d185ee7bbc64ae6ed4dc4812e4fff010b0e966eacf",
+    "recovered-missing.json": "e7727a76405c2ac848c90379543e88a36d6be2ee734a2565245c5ad4e4cb6bf3",
+    "types.txt": "e3b0c44298fc1c149afbf4c8996fb92427ae41e4649b934ca495991b7852b855",
+    "ui-missing.png": "aa07cc3b77c7a3a12944f1790a492ed96a3796ee3a21ea1d0fd757e7f0832996",
+    "ui-profit.png": "f4359bd9719bea78587c7024abc1e72d4fbc02ea392ffed92402f7e9649b3ee8",
+    "ui-proof.json": "015fd14e35d12a27c02640712222beedc00773f6b55e8a9aa94826ff120ed2f6",
+    "ui.txt": "7bb7fc5145f1226fd948164fadf9f2f6a4e9efb1f070e90530b93aea4fdd13d7"
+  },
+  "prepared_joint_delivery": "Includes664c88c8 plus this delta,base7a11c4ef;Git bundle/manifest to be verified after commit. No push or installation;fresh destination/backup/restore remain installation steps.",
+  "active_changes": false,
+  "schema_API_config_permissions_dependencies_delta": false,
+  "L5_operational_demonstrated_scope": true,
+  "L5_complete": false,
+  "L6_complete": false,
+  "L5_AT_questions": "Ten questions J1-J5/C1-C5 unchanged;only dependent cases limited"
+}

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

@@ -0,0 +1,535 @@
+{
+  "status": "installed_scoped_MRFTA_documented_interest_delta_verified",
+  "candidate_installed": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+  "previous_installed": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+  "previous_release_preserved": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+  "authorization": "Tempo:concluir entrega5fa64bc0 peloGit,backup/restauro fresco e delta;preservarce746d88,L3,ISPC,câmbio;seguir em QA apenas juros automáticos eCER/rubricas;L5parcial.",
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-irpc-mrfta-delivery-20261025/backup",
+    "created_at": "2026-10-25T18:28:38Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "4721dc593969b542c9cdbd3633e9a71bbd21b2e7a6ecfa2d4c180147a322d841",
+    "files_sha256": "51ba4c5d214b25bae9123489f9a432289fb41ef118142900e4048b22d5cec9d9",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "irpc_l5_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "4721dc593969b542c9cdbd3633e9a71bbd21b2e7a6ecfa2d4c180147a322d841",
+    "active_database_writes": 0
+  },
+  "preflight": {
+    "free_bytes": 5446705152,
+    "existing_pipeline_minimum_bytes": 5368709120,
+    "space_guard_satisfied": true,
+    "installed": {
+      "status": "installed",
+      "commit": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+      "release": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+      "previous_release": "/var/www/investmoz-homologacao/releases/2b33a1c343d192f80fb24aac2a27b2d375af5601-23fd8416",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+    "release_revision": {
+      "commit": "ce746d889d5711f23f4e0ac8d9802997b5e106f9",
+      "branch": "main",
+      "built_at": "2026-10-25T18:06:03.871601+00:00",
+      "manifest_sha256": "feb2dce3fc8845c6307c982323b3e3523b333a018189c47488f9fcba25490555"
+    },
+    "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"
+  },
+  "protected_delta": {
+    "previous_release_preserved": "/var/www/investmoz-homologacao/releases/ce746d889d5711f23f4e0ac8d9802997b5e106f9-5fdb1b51",
+    "installed": {
+      "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
+    },
+    "runtime_files_verified": 4,
+    "preserved_L3_ISPC_FX_runtime_files_verified": 29,
+    "documentary_files_verified": 30,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "e0ffe70896abb7ef550be154a6c755c6"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "ac75911294e9f6e3aeae2665d0d212b2"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 18,
+          "checksum": "0b7305e61724007da03a5cfd786f14d0"
+        },
+        "after": {
+          "rows": 19,
+          "checksum": "069206643d7e4e1f788a65e9c9fd3cd3"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "schema_permissions": {
+    "schema_sha256": "5045b3e51d2185377aa3d9ac7fa07a44fad3ec620cdfa83ffe31c8884ee1601d",
+    "roles_grants_sha256": "1530c33cb016e67bfdc64891ddfce7f185b13b56b2cd87c012871a685e118109",
+    "filesystem_permissions": {
+      ".env": {
+        "mode": 416,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "storage/app": {
+        "mode": 1533,
+        "uid": 1001,
+        "gid": 33
+      },
+      "bootstrap/cache": {
+        "mode": 1528,
+        "uid": 1001,
+        "gid": 33
+      }
+    },
+    "comparison_identity": "postgres;catalogue read only;no passwords collected",
+    "unchanged": true
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "dbb99b7e17f5b4b9bb7a8bdf9350d9b2ae368aaa4bc44593a2522d87617d8461",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "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
+          },
+          {
+            "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": 18,
+        "after_rows": 21,
+        "changes": [
+          {
+            "key_sha256": "78207abc124e12f093844b879b74b5688a9d83d5816a3dde5ef08a77817039dc",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "163d86a1d136564be2cd032d5f0232442e89cebba612f73b789e0da0fa932290",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "03d1ab44d145b80341139dacf4a8a1f6d9d9b2689880049244ba20926cdab2dd",
+            "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"
+  },
+  "public_delta": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "5fa64bc0f4b067e81d8728b344eb8697415ebedf",
+      "branch": "main",
+      "built_at": "2026-10-25T18:33:01.349237+00:00",
+      "manifest_sha256": "d1fd6fad9c48cf8c1feedcefbedae5a9b5471f0710894422ff9ae1a1633368a4"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "Preparar e guardar MRFTA": [
+        "assets/services-Cp_vtFz7.js"
+      ],
+      "Transcrever liquidação documentada de juros compensatórios": [
+        "assets/services-Cp_vtFz7.js"
+      ],
+      "Não são juros calculados pelo portal.": [
+        "assets/project-dossier-DldGGCX7.js"
+      ],
+      "CER numérico e referência aplicável por identificar;sem código presumido.": [
+        "assets/project-dossier-DldGGCX7.js"
+      ],
+      "Dispensa de retenção": [
+        "assets/services-Cp_vtFz7.js",
+        "assets/project-dossier-DldGGCX7.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-Cp_vtFz7.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-Cp_vtFz7.js"
+      ],
+      "Reutilizar selecção cambial": [
+        "assets/services-Cp_vtFz7.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/services-Cp_vtFz7.js",
+        "status": 200,
+        "sha256": "a7868d6f94fa6ead018f44d0df3900e827bdf2e9ea8cd1ee8db6d55de0db5ca9"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-DldGGCX7.js",
+        "status": 200,
+        "sha256": "48e31ad3e2de0d0182b5f1abdea98b9db1283a20667e63c7cd910327e923ae4c"
+      },
+      {
+        "file": "assets/project-dossier-document-BUtxzH85.js",
+        "status": 200,
+        "sha256": "d3b7d7907a2fdf6bce247ed43a115d9d3c104882331d41e8975a894c49ccfb23"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-CfQbzHq7.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"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/irpc-mrfta.ts",
+      "sha256_LF": "1ff1725724dbdaaa9a3857941d03e312c6a7da573d369ee86015edc90cd2d0d1"
+    },
+    {
+      "path": "resources/js/lib/irpc-withholdings.ts",
+      "sha256_LF": "8e5f3c035ce5e4d6c3fc82f933439ab580fa5519492f9c4d32cfb71b77b54803"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-mrfta.tsx",
+      "sha256_LF": "9cf7d5e447e1a9ed37d1bd24b4ac5104b1adec3790ff8db4356c3b68b339d89a"
+    },
+    {
+      "path": "resources/js/components/simulation-irpc-withholdings.tsx",
+      "sha256_LF": "751af4fab346659bc5ccb08b8a2169769af7521ea0035050af32b41ea7f5aa76"
+    }
+  ],
+  "preserved_runtime": [
+    {
+      "path": "resources/js/components/acquisition-beverage-restitution.tsx",
+      "sha256": "6f44897b8b12569314551df0022c26da57a165634087942a724293e66837558d"
+    },
+    {
+      "path": "resources/js/components/fiscal-calculation-gaps.tsx",
+      "sha256": "1dab6ceb73756d4e023096b3b2ba767aaa843ff6cc69046ea630ab449a00b0dd"
+    },
+    {
+      "path": "resources/js/components/fiscal-l3-preparation.tsx",
+      "sha256": "e84a7b1ccadaa1b5bd78d778a3287f96ccaf530855eef404786cd7aa3d321b73"
+    },
+    {
+      "path": "resources/js/components/simulation-acquisitions.tsx",
+      "sha256": "c206d4cfe575d6ba007aa2b425b5f898efa97e4162b8710e358b6ecfd9458542"
+    },
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256": "a7e55972fa790063dcf11945055de2af46a77db9e509900af22ede7ec47bb4cf"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisition-bc.ts",
+      "sha256": "b0ef55e0917bdb79f14b53ba9e95d73c08153befeb7d4ce73f81e6fb13992225"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-allocation.ts",
+      "sha256": "32968d198c7fe0c53ca89641c22d5749be6636be2c79127b867e4e3afd0dd40d"
+    },
+    {
+      "path": "resources/js/lib/iva-beverage-restitution.ts",
+      "sha256": "5c650cbd9469d5f99001f56fc4ff99ac973eb368036d4e96c6d171f1b220bd9e"
+    },
+    {
+      "path": "resources/js/lib/iva-calculation-gaps.ts",
+      "sha256": "2e7d84a0c196bd5b56fd67cc1a389d43d5041894184e675680a4de3cd10b31a2"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256": "ec37b949f1233c5f5c14a87450c421ed29fabf1ed5b73fb32564564a2bc31f54"
+    },
+    {
+      "path": "resources/js/lib/l3-form-preparation.ts",
+      "sha256": "fc47f5fa5ec1420fbd847d0d081f00d99ebbb524164eef785b20877e0562f704"
+    },
+    {
+      "path": "resources/js/lib/ispc-residuals.ts",
+      "sha256": "40d5751c06c7c155ab4b7a17ee2d1653da2fbbf075807fbb8561cdbe19820955"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-residuals.tsx",
+      "sha256": "a9219d6f41ccbd0ce45659d4f6aa0fa1c169a685840f5cb1e18daeca377d5e18"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256": "44675c5efacdc1ae19505667611ba3b522d3043cebacc8754597c3a68ca89d25"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256": "2c2555309b32d4261f14e7164f39314c9188129c2990357fc54090a2468dd2b4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256": "e0445d015b72859e48726959aa52686f79b1cf5c2ade29751efa83257068b878"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/lib/iva-acquisitions.ts",
+      "sha256": "cce283b1d0a07fb383fcb527225f4dd5bec829010a662cbaae1d60e595221977"
+    },
+    {
+      "path": "resources/js/lib/iva-modelo-a.ts",
+      "sha256": "c641619a05613c1620385baad0e9ffbf810dd970aafb30e12b3a7f9a3bf11846"
+    },
+    {
+      "path": "resources/js/lib/iva-fx-selection.ts",
+      "sha256": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998"
+    },
+    {
+      "path": "resources/js/components/simulation-fx-selection.tsx",
+      "sha256": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08"
+    },
+    {
+      "path": "resources/js/lib/irpc-fx.ts",
+      "sha256": "5c4a7a477429f8d775acf6db3e117008468f5554e5731dec81f60fbb75e948fb"
+    },
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256": "01d20f4761933a3e4dd7c776bd4adcf9610ac0435d918a1998ae9f0c3ce3f234"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256": "df8b224b9472449711d0b69a873fa75f9cc9f4d84dce1a314fc576fae9c6eae2"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "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": {
+      "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
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+    "release_revision": {
+      "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+      "branch": "main",
+      "built_at": "2026-10-25T15:12:37.806036+00:00",
+      "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "fresh_backup": {
+    "stage": "/var/backups/investmoz-ispc-l4-delivery-20261025/backup",
+    "created_at": "2026-10-25T15:25:16Z",
+    "target": {
+      "database": "teste_investidor",
+      "port": 5432
+    },
+    "tables": 174,
+    "files_verified": 369,
+    "dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "files_sha256": "59917d3f0420dc8ede0562da70ae5f67877aa99f77313950f9e1d840b7505e3b",
+    "restore_verified": false
+  },
+  "isolated_restore": {
+    "restore_verified": true,
+    "tables_verified": 174,
+    "container_network": "none",
+    "database": "ispc_l4_restore_20261025",
+    "port": 55441,
+    "source_dump_sha256": "77ba24736ff574d9273845359db90d1a032ff0f39d7f9195efaeff842d5b5857",
+    "active_database_writes": 0
+  },
+  "installed_protected_delta": {
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "runtime_files_verified": 9,
+    "L3_unchanged_runtime_files_verified": 11,
+    "documentary_files_verified": 17,
+    "persistent_files_and_env_verified": 369,
+    "tables_compared": 174,
+    "changed_tables": {
+      "cache": {
+        "before": {
+          "rows": 106,
+          "checksum": "81ca74112a72e3638ad335678ebfd0ef"
+        },
+        "after": {
+          "rows": 106,
+          "checksum": "e799b80b260c8c23326c72a5d7c52881"
+        }
+      },
+      "sessions": {
+        "before": {
+          "rows": 156,
+          "checksum": "5b29e80e2877c2e0bf0c81e046230987"
+        },
+        "after": {
+          "rows": 157,
+          "checksum": "e83a47d5ba184b55f1680f52ff7e0993"
+        }
+      }
+    },
+    "preserved_counts": {
+      "published_fiches": 29,
+      "relations": 28,
+      "geometries": 408
+    },
+    "migration_count": 0,
+    "content_imports": 0,
+    "comparison_role": "postgres_before_and_after;sameexportedsnapshotbaseline;noapplicationRLSvisibilityinference",
+    "writes_by_verification": 0
+  },
+  "operational_delta": {
+    "status": "operational_delta_reconciled",
+    "comparison_identity": "postgres before/after;isolated restored baseline;no RLS visibility inference",
+    "cache": "queue:restart value/expiry and request-throttle counter/timer pair;no deleted cache rows",
+    "sessions": "anonymous sessions created by exact delivery verification user-agent",
+    "delta": {
+      "cache": {
+        "before_rows": 106,
+        "after_rows": 106,
+        "changes": [
+          {
+            "key_sha256": "8d6ea77eb4b34d86d207362d583cfa8bf2880b907becd9b00398964482c6b4bd",
+            "kind": "updated",
+            "fields": [
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "2f251473865d14b953236ab95b1521764754d76abd79b58ca7d38c96dfe2fab1",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-{hash}:timer",
+            "is_queue_restart_key": false,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": true
+          },
+          {
+            "key_sha256": "7f7dd83f47f5bf404d55e6e9f1367948721579970b195680645e356031a070ff",
+            "kind": "updated",
+            "fields": [
+              "value",
+              "expiration"
+            ],
+            "key_pattern": "investemoz-cache-illuminate:queue:restart",
+            "is_queue_restart_key": true,
+            "expiration_unchanged": false,
+            "throttle_timer_pair": false
+          }
+        ]
+      },
+      "sessions": {
+        "before_rows": 156,
+        "after_rows": 159,
+        "changes": [
+          {
+            "key_sha256": "5045187d392f685b58ae0ce1749c84eb5a30c5ab441aa0e65cfc6d905d0180fa",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "3d45feddb6a0eafd7d40e3efe516866803e4432d922c6a6b6e839276d8461075",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "key_sha256": "712b82ddcfb6f6af6a4ea5937ae2d5195976cf4c808e6202a4b234eef1560210",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          }
+        ]
+      }
+    },
+    "business_tables_to_confirm_separately": 172,
+    "active_data_writes_by_comparison": 0,
+    "restore_network": "none"
+  },
+  "installed_public": {
+    "status": "installed_delta_verified",
+    "served_revision": {
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "branch": "main",
+      "built_at": "2026-10-25T15:29:39.962545+00:00",
+      "manifest_sha256": "0761702f0aa0f54dd4e7dac14efadf290830c52a5762a97733d82f5332fb44a8"
+    },
+    "manifest_hash_matches": true,
+    "compiled_delta_markers": {
+      "ISPC — enquadramento e opção": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — apuramento trimestral": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "ISPC — retenção em aquisições ocasionais": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar apuramento trimestral ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Conferir e guardar retenção ISPC": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Repartição do IVA documental em MZN": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Reconciliação da dedução anterior": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Cálculos indeterminados e condições para resolver": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Preparação dos quadros L3 e formalidades": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar restituição E": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar acompanhamento D": [
+        "assets/services-tj9wihZS.js"
+      ],
+      "Calcular e guardar substituições C": [
+        "assets/services-tj9wihZS.js"
+      ]
+    },
+    "assets": [
+      {
+        "file": "assets/project-dossier-document-DlW49dDv.js",
+        "status": 200,
+        "sha256": "7002e22485098102c9a49e6f637a8818a4ecb153cf58f9c9cfb377e1b8a3d5a0"
+      },
+      {
+        "file": "assets/simulation-form-BqVD91Ek.js",
+        "status": 200,
+        "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+      },
+      {
+        "file": "assets/project-dossier-B9kwzlsI.js",
+        "status": 200,
+        "sha256": "c2b62654e0a286c0dfb16a44f3aac513064c8db305cccc827388de35cc6c720f"
+      },
+      {
+        "file": "assets/services-tj9wihZS.js",
+        "status": 200,
+        "sha256": "9e88d806f7c8e7193dda407ba1efe8bf720e5eeb76ca40798f3e6c4914e57f4b"
+      }
+    ],
+    "simulator_status": 200,
+    "simulator_entry": "assets/app-CkfkH6Xv.js",
+    "existing_fiscal_availability": {
+      "data": {
+        "enabled": true,
+        "coverage_start": "2026-01-01",
+        "coverage_end": "2026-12-31",
+        "message": "IVA geral sobre base líquida disponível; enquadramento declarado."
+      }
+    },
+    "synthetic_private_writes": 0,
+    "method": "Read-only installedrevision/manifest/newcompiledcatalogueandreaders/simulatorentry;acceptedQAproofsreused"
+  },
+  "pipeline_status": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "installed": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "latest_report": {
+      "status": "installed",
+      "commit": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "release": "/var/www/investmoz-homologacao/releases/6af7092e83b9b3932712aa7a9f527393fcec4da8-647c8e2e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "database_migrations": 0,
+      "content_imports": 0,
+      "requested_commits": [
+        "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+      ],
+      "finished_at": "2026-10-25T15:29:42.957691+00:00"
+    },
+    "log_file": "1792941995601985924.log",
+    "summaries": [
+      "OK (1 test, 3106 assertions)",
+      "built in 31.63s",
+      "OK (59 tests, 317 assertions)",
+      "# tests 782",
+      "# pass 782",
+      "# fail 0"
+    ],
+    "log_bytes": 227445
+  },
+  "archived_old_build_dependencies": {
+    "status": "dependencies_archived_and_verified",
+    "versions": 8,
+    "free_before": 5531414528,
+    "free_after": 7635984384,
+    "receipt": "/var/backups/investmoz-build-dependencies-ispc-l4-20261025/receipt.json",
+    "protected": [
+      "/var/www/investmoz-homologacao/releases/fa32a2b9e127da9c4d764dd99ef58ee43b770aa6-ad33eeab",
+      "/var/www/investmoz-homologacao/releases/7ad187f9f0745245268e3ed5317547a96b4700f3-066618f1"
+    ],
+    "active_or_previous_release_modified": false,
+    "source_data_backups_deleted": 0
+  },
+  "accepted_QA_proofs_reused": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "manual_functional_tests_repeated": false,
+  "pipeline_checks": "Existing Git process mandatory checks only;no new discretionary functional round.",
+  "example": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_L4_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "L3": "Preserved;11runtimehashes,17originals and additive integrations verified. Specific residuals remain in existing matrix.",
+  "preserved_L3_amounts": {
+    "documentary_VAT_MZN": 16,
+    "deduction_this_route_MZN": 0,
+    "recognised_MZN": 12,
+    "received_MZN": 7,
+    "awaiting_receipt_MZN": 5
+  },
+  "residuals": "P001/P058awaitdefinedclarificationswithoutblocking;P084/P085closed;statistics/AIdeferred.",
+  "schema_migrations": 0,
+  "content_imports": 0,
+  "ISPC_integrally_completed": false,
+  "proof_hashes": {
+    "outputs/ispc-l4-delivery-20261025/preflight.txt": "985e4cabc9f4f80ee55f89aa9a20580c1bc3b691225241165b01cc66ba4b5d19",
+    "outputs/ispc-l4-delivery-20261025/backup.txt": "23f72466038eed5153c93408e5acd508b5c6a66fc0e4c3a9bd30a580367fe8ea",
+    "outputs/ispc-l4-delivery-20261025/restore.txt": "d0100e1378c2e0e8a4be61de640e0e331695721080bae16d8a7a708cf4d4eb83",
+    "outputs/ispc-l4-delivery-20261025/integration.txt": "d92b419bd0c57c7951d558039e1414acca4ec2abc47e5a9d2f2389b1401adf7c",
+    "outputs/ispc-l4-delivery-20261025/status-final.txt": "638710d6205b634b8ab8f8cf625ee308fb76c4fe7c21608130d2b79afba60e0c",
+    "outputs/ispc-l4-delivery-20261025/installed-protected.txt": "83231f0b6619828618188e7abb9337f6b5e92e4192f7e5a8bbf165f7d2b70a44",
+    "outputs/ispc-l4-delivery-20261025/installed-public-delta.json": "7b944512bd87b5fa99e83e554247f1567c5629481b2dcdf668b411f118849aa2",
+    "outputs/ispc-l4-delivery-20261025/operational-delta.txt": "e79fc1267ac6f06e0f2fe78a9ed00eb0cfc05b1ec1ab7bec92c61268e4acbd93",
+    "outputs/ispc-l4-delivery-20261025/compact-dependencies.txt": "236ebb16564acf706dd434186b20013b9c035dd201f5f728ebcaf1e3813e2053"
+  }
+}

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

@@ -0,0 +1,285 @@
+{
+  "status": "prepared_for_Git_delivery_not_installed",
+  "authorization": "Tempo25/10:preparar entrega do âmbito L4 trimestral habitual demonstrado em6af7092e;conferir apenas delta,preservarL3;sem declararL4integralmenteconcluído.",
+  "installed_baseline": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+  "candidate": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "branch": "codex/ispc-l4-quarterly-qa-20261025",
+  "changes": [
+    "docs/investmoz/simulations/integrated-review-continuation-20261020-receipt.json",
+    "docs/investmoz/simulations/ispc-l4-quarterly-qa-20261025.json",
+    "docs/investmoz/simulations/ispc-l4a-eligibility-qa-20261025.json",
+    "docs/investmoz/simulations/l3-additional-delivery-20261025.json",
+    "docs/investmoz/simulations/l3-e-additional-coverage-qa-20261025.json",
+    "docs/investmoz/unification/traceability-and-manual.md",
+    "docs/investmoz/v2/auditoria-portal/matriz-requisitos.csv",
+    "resources/js/components/simulation-form.tsx",
+    "resources/js/components/simulation-ispc-eligibility.tsx",
+    "resources/js/components/simulation-ispc-quarter.tsx",
+    "resources/js/components/simulation-ispc-withholding.tsx",
+    "resources/js/lib/ispc-eligibility.ts",
+    "resources/js/lib/ispc-quarter.ts",
+    "resources/js/lib/ispc-withholding.ts",
+    "resources/js/lib/project-dossier-report.ts",
+    "resources/js/lib/project-dossier.ts",
+    "tests/Feature/IspcQuarterDraftTest.php",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json",
+    "tests/frontend/ispc-eligibility.test.mjs",
+    "tests/frontend/ispc-quarter.test.mjs",
+    "tests/frontend/ispc-withholding.test.mjs"
+  ],
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-form.tsx",
+      "sha256_LF": "606e6e29f92323450433e8411b2064ba5f55b795a3376794ad1eb30729841c3c"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-eligibility.tsx",
+      "sha256_LF": "f48dd4a8f87a994eda0447f81a463589905e5873b2e1044debac9d10825a880c"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-quarter.tsx",
+      "sha256_LF": "0b950091e9204b2b20823694ea16dc94e4863914080542253966367a5580d62d"
+    },
+    {
+      "path": "resources/js/components/simulation-ispc-withholding.tsx",
+      "sha256_LF": "e688a8d6a2e1e20c1e10a85d33152d58a5c14867672cf4ffb834980ec1732f08"
+    },
+    {
+      "path": "resources/js/lib/ispc-eligibility.ts",
+      "sha256_LF": "d8c3ab8b2687af905d3048db192b690fa6d49ab693ff58f2e8f57f76dfb4a1fb"
+    },
+    {
+      "path": "resources/js/lib/ispc-quarter.ts",
+      "sha256_LF": "f66bd52e9cdfe1ddaa6b00a931465862b3d890b9be216b7a056740f027f24129"
+    },
+    {
+      "path": "resources/js/lib/ispc-withholding.ts",
+      "sha256_LF": "6c31b240299edd3262efa28f7f3d5aee21123f94e30ef4ab90e26c35777cb6e4"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "a24e0484f558580c14c4a261de66db8d245ffccf9c6fe17b6d639e9e2cbbe3c2"
+    },
+    {
+      "path": "resources/js/lib/project-dossier-report.ts",
+      "sha256_LF": "0db9f5fcb2929fd8340894bd13b74ee7c400af25e483ddfe5651002fd7160f49"
+    }
+  ],
+  "existing_integrations_additions_only": {
+    "resources/js/components/simulation-form.tsx": 6,
+    "resources/js/lib/project-dossier.ts": 6,
+    "resources/js/lib/project-dossier-report.ts": 1
+  },
+  "L3_runtime_preserved_unchanged": [
+    "resources/js/components/acquisition-beverage-restitution.tsx",
+    "resources/js/components/fiscal-calculation-gaps.tsx",
+    "resources/js/components/fiscal-l3-preparation.tsx",
+    "resources/js/components/simulation-acquisitions.tsx",
+    "resources/js/components/simulation-operations.tsx",
+    "resources/js/lib/iva-acquisition-bc.ts",
+    "resources/js/lib/iva-beverage-allocation.ts",
+    "resources/js/lib/iva-beverage-restitution.ts",
+    "resources/js/lib/iva-calculation-gaps.ts",
+    "resources/js/lib/iva-operations.ts",
+    "resources/js/lib/l3-form-preparation.ts"
+  ],
+  "L3_documentary_originals_preserved": 17,
+  "documentary_delta": [
+    {
+      "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"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/BR-95-I-Suplemento-2025-05-21.pdf",
+      "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-27-2026-BR123.pdf",
+      "sha256": "26249c3fa58f149c81de36e99d1aac2819a4771379d9e8833159660dabf539bb"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Decreto-37-2023-BR124.pdf",
+      "sha256": "7e680b191481faa0e2e9057fa5053587eb2a29d1d8c819e0eb9f02814255a04c"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-BR251-exemplar-MCNet5.pdf",
+      "sha256": "14eb34f0af91a8f5cb1770c7b52d6ff839c6818302d1ed96d79afbfb9fe999d4"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-17-2022-IPP-BR250-Parlamento.pdf",
+      "sha256": "978cd22403ffd336a631704ecd7a5bbd814a427c815b9acdaca5515591dd9e2a"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+      "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d"
+    }
+  ],
+  "schema_runtime_PHP_configuration_dependencies_delta": false,
+  "P001_experimental_changes_excluded": true,
+  "accepted_QA_proofs_reused": {
+    "prior_proofs": "L4-A12testes eL1/L2/L3/P001não repetidos;inventário eaceitações reutilizados",
+    "new_frontend": "13distinctpassed:10quarter/3withholding;frontend-final.txt",
+    "private_API": "1test/21assertions passed;loopback55441/simulator_fiscal_delta_20261021_test,DatabaseTransactions rollback;otheraccount404;api.txt",
+    "UI": "Componentesreais:avaliar/opçãoguardada→calcular→guardarficheiroQA→recuperar→relatório;persistênciaprivadaconferidaemAPIseparadamente;ui-recovered-report.txt/png",
+    "report_fix": "GrupoISPCmapeadoàsecçãofinanceira;testeactualdoexportadorincluiimposto/opção;ausênciaidentificadanademonstraçãoecorrigidaantesdeconcluir.",
+    "types": "exit0;types-final.txt",
+    "build": "exit0;build-final.txt",
+    "inventory": "outputs/ispc-l4b-20261025/preservation-before-tests.json;reutiliza8143ficheirosinventariadoseL1fechados"
+  },
+  "accepted_proof_hashes_verified": {
+    "outputs/ispc-l4b-20261025/frontend-final.txt": "2b0ec25bb83505ec9ce8ace02e0860faeeac4ce233083859f9a502069944f49f",
+    "outputs/ispc-l4b-20261025/api.txt": "2a770d07561a1475973795d5bac01ce5d94ee8a91be1d57d9b0702c621b8284d",
+    "outputs/ispc-l4b-20261025/ui-recovered-report.txt": "234bae0f17ef84dd9928197bfa38ad4a8a05c2dae18051e1ea9bd88852bb84fa",
+    "outputs/ispc-l4b-20261025/build-final.txt": "9683e783fd6e457c89a747d4a1a6deb10ba00a034f7891cf69e4c1a0cb1f0073",
+    "outputs/ispc-l4b-20261025/types-final.txt": "5346ac8a6566c1c38cb0bbda6a029579df58cd78af78e2c4845d9c82b5d1d76c",
+    "tests/frontend/fixtures/ispc-quarter-preserved.json": "30266584de9cacb0e4d771a9cc9c38838b62a3472583792e13effcd094247c39"
+  },
+  "compatible_build_and_types": "Already passed on identical runtime hashes;proofs reused,no rerun.",
+  "compiled_markers": {
+    "ISPC — enquadramento e opção": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "ISPC — apuramento trimestral": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "ISPC — retenção em aquisições ocasionais": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar apuramento trimestral ISPC": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Conferir e guardar retenção ISPC": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Repartição do IVA documental em MZN": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Reconciliação da dedução anterior": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Cálculos indeterminados e condições para resolver": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Preparação dos quadros L3 e formalidades": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar restituição E": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar acompanhamento D": [
+      "assets/services-tj9wihZS.js"
+    ],
+    "Calcular e guardar substituições C": [
+      "assets/services-tj9wihZS.js"
+    ]
+  },
+  "public_baseline_readonly": {
+    "commit": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6",
+    "branch": "main",
+    "built_at": "2026-10-25T15:12:37.806036+00:00",
+    "manifest_sha256": "cddac25dc66b3e555f2380cf3a9d4b2da6501cd03927c183c832a05b0ee5c993"
+  },
+  "examples": {
+    "context": "opportunity:375;SYNTHETIC QA",
+    "option": "documentada2026-01-01",
+    "quarter": "2026/T2",
+    "prior_turnover_MZN": "100000",
+    "quarter_base_MZN": "200000",
+    "rate_percent": 12,
+    "tax_MZN": "24000",
+    "payment_MZN": "24000",
+    "declaration": "mantida",
+    "other_fiscal_books": "exactamente preservados"
+  },
+  "remaining_L4_specific": [
+    "Operações ocasionais próprias3(3–4)enquanto sujeito passivo,distintas da retenção do adquirente;mantidas indeterminadas no percurso específico.",
+    "Aquisições acima limiteglobal2.500.000:correspondência do tratamento próprio;nãoliquidar5%porpresunção.",
+    "Formulário/modelo,instruções eprocedimentos da regulamentação2026;relatório depreparação não édeclaraçãosubmetida. Aviso primário do Governo confirma aprovação de novo regulamento,mas não contém articulado/modelos: https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/ . Sem impor segunda validação jurídica ou repetir pesquisa sem nova evidência."
+  ],
+  "preserved_amounts_L3": {
+    "documentary_VAT_MZN": 16,
+    "deduction_this_route_MZN": 0,
+    "recognised_MZN": 12,
+    "received_MZN": 7,
+    "awaiting_receipt_MZN": 5
+  },
+  "residuals": "P001/P058awaitdefinedclarificationswithoutblocking;P084/P085closed;L3residualsremaininexistingmatrix;statistics/AIdeferred.",
+  "execution_remaining": [
+    "Fresh authenticated destination/schema/data/configuration/permissions and disk comparison.",
+    "Fresh backup and verified isolated restore,without modifying active database.",
+    "Fast-forward integration via existing Git process only after guards pass;verify servedrevision,manifest,compiled L4/L3 markers and protected delta with equivalent identities/context."
+  ],
+  "backup_restore": "Not executed in preparation;prior L3 receipt preserved,not represented as fresh L4 backup.",
+  "main_changed": false,
+  "active_changes": false,
+  "Git_preparation": {
+    "feature_ref": "refs/heads/codex/ispc-l4-quarterly-qa-20261025",
+    "remote_verified": {
+      "refs/heads/codex/ispc-l4-quarterly-qa-20261025": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+      "refs/heads/main": "fa32a2b9e127da9c4d764dd99ef58ee43b770aa6"
+    },
+    "bundle": "outputs/ispc-l4-delivery-20261025/candidate.bundle",
+    "bundle_sha256": "2d1b690ffbca0cdcc2365d2f5c8cf9f4d34a3e64f9cb5bd4fa2ce23835143c4d",
+    "bundle_verified": true,
+    "main_pushed": false
+  },
+  "execution_scripts": {
+    "outputs/ispc-l4-delivery-20261025/backup.py": "f82ee71b83527e2e3b431f88aa24deb0433308f4c15a2873779068a21785c99d",
+    "outputs/ispc-l4-delivery-20261025/bridge.py": "b12bb51e68c0c3270ac9d127d20aaf69c04745837fb06788e9e1d37a623e3487",
+    "outputs/ispc-l4-delivery-20261025/installer-status.py": "47cf71d02bbbac76bdf8edf87ab9b69b88d6c610d4b1755e1da69060af8b02cf",
+    "outputs/ispc-l4-delivery-20261025/integrate-after-guards.py": "b2146ae221af4fa5f26f3a16ba7de22eb3d35fed2ff9b606f49065b0a9524171",
+    "outputs/ispc-l4-delivery-20261025/preflight.py": "d22ae1370f261cce91201830f39833d03019df5110be8aa5a9eccdfd639de55c",
+    "outputs/ispc-l4-delivery-20261025/reconcile-operational-delta.py": "d2e2ab7093594ab667b03f76ef7620120d7fd580e22edeb335b3c5c208493cd0",
+    "outputs/ispc-l4-delivery-20261025/restore.py": "51c03e0e590f3ad8d795334e67140f6de7c594fe52fb5ee9098b2da8bc508a3b",
+    "outputs/ispc-l4-delivery-20261025/verify-protected.py": "5acdb275e6bd5de5237000f8a8a27234f9d00be4bf1cd1cf71ecf24bc0a7f415",
+    "outputs/ispc-l4-delivery-20261025/verify-public.py": "e31052548421a2095d23435a716c34086542992fda3ede04f6ae3cd1d24f291b"
+  },
+  "execution_script_checks": "Python syntax checked;not executed against active target. Authenticated baseline,fresh backup/isolatedrestore andtimestamp guards prepared;disk comparison pending at execution.",
+  "guard_origins": {
+    "base_and_scope": "DecisãoTempo:preservarL3fa32 eentregar apenas âmbitoQA6af.",
+    "disk_5_GiB": "Requisito técnico do processo de entrega já existente;conferido no código emexecuçãoL3,sem criar regra organizacional.",
+    "backup_freshness_30_minutes": "Escolha técnica do script de integração;expiração exige actualizar preflight/backup-restauro,sem nova aprovação organizacional."
+  },
+  "superseded_by": "ispc-l4-delivery-20261025.json",
+  "installation_followup": "6af7092e83b9b3932712aa7a9f527393fcec4da8"
+}

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

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

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",
+    "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"
+  },
+  "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": [
+              "value",
+              "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": 9,
+        "after_rows": 12,
+        "changes": [
+          {
+            "key_sha256": "b7fa07a8ea67586994a66f15ffcc4d1a0df81fbe07dc8ade44bfdba20db30651",
+            "kind": "added",
+            "fields": [
+              "id",
+              "ip_address",
+              "user_agent",
+              "payload",
+              "last_activity"
+            ],
+            "anonymous_user": true,
+            "delivery_user_agent": true
+          },
+          {
+            "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",
+              "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"
+  },
+  "pipeline_status": {
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "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
+    },
+    "latest_report": {
+      "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,
+      "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"
+    ],
+    "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"
+  },
+  "manual_functional_tests_repeated": false,
+  "pipeline_checks": "Mandatory existing Git pipeline checks only.",
+  "available": [
+    "Operações ocasionais próprias no âmbito demonstrado, sem segunda prestação sobre retenção liberatória documentada.",
+    "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.",
+  "ISPC_integrally_completed": false,
+  "IRPS_integrally_completed": false,
+  "schema_migrations": 0,
+  "content_imports": 0,
+  "preserved_L3_amounts_MZN": {
+    "documentary": 16,
+    "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": {
+    "outputs/ispc-residual-delivery-20261025/backup.txt": "2c5838cda547495dee6ac3acc1971457b4d6a34399766c142e13501ac16fac61",
+    "outputs/ispc-residual-delivery-20261025/installed-protected.txt": "95a376d4970744f3a0f02757870968f989d87b3549f6aa841676ddf38df4bddf",
+    "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 @@
+{
+  "status": "installed_grouped_scoped_residual_delta",
+  "matrix_anchor": "AUD-SIM-INT02",
+  "base_installed": "6af7092e83b9b3932712aa7a9f527393fcec4da8",
+  "branch": "codex/ispc-residuals-qa-20261025",
+  "scope": "Operações ocasionais próprias3(3–4),aquisições acima do limite12(3)comcorrespondênciapositivaIRPS57(2k),preparação/transporte de camposB–Geral e histórico externo;semfechointegralISPC.",
+  "sources": [
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Comunicado-9-2026-ISPC.pdf",
+      "bytes": 308401,
+      "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973",
+      "availability": "private source archive;not automatically published/imported into active library",
+      "scan": "not claimed"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-B-Geral.pdf",
+      "bytes": 319577,
+      "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57",
+      "availability": "private source archive;not automatically published/imported into active library",
+      "scan": "not claimed"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/AT-Modelo-30-ISPC.pdf",
+      "bytes": 159748,
+      "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c",
+      "availability": "private source archive;not automatically published/imported into active library",
+      "scan": "not claimed"
+    },
+    {
+      "path": "docs/investmoz/simulations/source-archive/Lei-19-2017-IRPS-BR-OCAM.pdf",
+      "bytes": 1894997,
+      "sha256": "c3a0186cb9ad090d7a9533006295dc9bb6a62ad0d6150173cbd49dba4ee4b52d",
+      "availability": "private source archive;not automatically published/imported into active library",
+      "scan": "not claimed"
+    }
+  ],
+  "official_source_inventory": {
+    "local_reused": "outputs/ispc-l4a-20261025/preservation-before-tests.json",
+    "AT_forms": "39documents;at-forms.json",
+    "AT_legislation": "189documents;at-legislation.json",
+    "AT_communications": "4documents;at-communications.xml",
+    "provenance": "AT public document APIs reached through links/configuration of the official website;BR2017 republication hostedOCAM;no generic second authenticity validation",
+    "AT_comunicado": {
+      "url": "https://www.at.gov.mz/api/webdav?path=%2FINFORMA%C3%87%C3%95ES%2FCOMUNICADO%20DE%20IMPRENSA%2F07-10-2026%20-%20COMUNICADO%20N%C2%BA9_2026%20-%20CUMPRIMENTO%20DAS%20OBRIGA%C3%87%C3%95ES%20DECLARATIVAS%20E%20DE%20PAGAMENTO%20DO%20ISPC.pdf",
+      "listing": "https://www.at.gov.mz/informacoes/comunicado-de-imprensa",
+      "file": "C:\\laragon\\www\\portal-investidor-ispc-residuals-qa-20261025\\docs\\investmoz\\simulations\\source-archive\\AT-Comunicado-9-2026-ISPC.pdf",
+      "sha256": "106f8a9ce9255c03549c70bf07fe999d32e6e55302d009b509862aa74ccb4973",
+      "bytes": 308401,
+      "origin": "AT official website; public document linked from communications page",
+      "automatic_rule_activation": false
+    },
+    "AT_forms_selected": [
+      {
+        "id": "ed263a2ecdd81846af4cdc8f75fc76c1",
+        "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",
+        "downloadUrl": "/api/webdav?path=%2FFORMULARIOS%2FIMPOSTOS%20FISCAIS%2FIRPC%2FModelo%2030%20ISPC%20IMPOSTO%20SIMPLIFICADO%20PARA%20PEQUENOS%20CONTRIBUINTES.pdf",
+        "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",
+        "sha256": "6802edd06b6ff638a0b851a3ec7ecf69af8f07840faa47446becad67d35d445c",
+        "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",
+        "sha256": "bd977c7c59d4d98befd92e2c566b1bf168cb1343bb519f51b41a3807f431fc57",
+        "bytes": 319577
+      }
+    ],
+    "IRPS_Bulletin_URL": "https://ocam.org.mz/wp-content/uploads/2024/06/Lei-n-19_2017-de-28-de-Dezembro-IRPS-2-1.pdf"
+  },
+  "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/iva-l1-currency-events-qa-20261025.json

@@ -0,0 +1,232 @@
+{
+  "implementation_commit": "7e6e462e12a50aab6ba0043740ffeecb414cbedf",
+  "status": "delivered_P131_P132_partial_P104_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P131": [
+      "goods_available",
+      "goods_transport",
+      "goods_installation",
+      "service_completed",
+      "service_early_charge",
+      "import_clearance",
+      "import_auction",
+      "continuous_period",
+      "contract_effects"
+    ],
+    "AUD-SIM-L1-P132": [
+      "own_goods",
+      "own_services",
+      "commission_delivery",
+      "consignment_deadline",
+      "advance_payment"
+    ]
+  },
+  "coverage_partial": {
+    "AUD-SIM-L1-P104": "Preparação e simulação cambial condicionada,gravação/recuperação/histórico/relatório;moeda original,taxa,direcção,data,fonte e pressuposto explícitos. Não fechaP104 e não confirma base fiscal. Falta obter/cotejar disposição de conversão da Lei2/2006 referida em15(8),seu momento/regra e correspondência em2026."
+  },
+  "branch_count_complete": 2,
+  "event_treatment_count": 14,
+  "conditional_scenario_count": 1,
+  "source": "CIVA Lei13/2016:7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272),páginas visualmente conferidas.Lei22/2022 eLei10/2025 não alteram7/8;15(8)mantido.RIVADecreto7/2008,21,PDF4:regra histórica5dias úteis e excepções;prazo actual não automatizado,exige disposição/calendário/âmbito identificados.",
+  "meaning": {
+    "P131": "Eventos7(1)a/b/c,7(2),7(3),7(7):disponibilização,início transporte,instalação/montagem concluída,serviço realizado/cobrado ou debitado antecipadamente pelo montante respectivo,desembaraço/arrematação/venda na importação,termo do período sucessivo,efeitos translativos com excepções3(3)a/b. Facto gerador separado de exigibilidade8;factura comercial não desloca evento aduaneiro.",
+    "P132": "Eventos7(4)/(5)/(6) e8c:afectações/transmissões assimiladas3(3)e/f,serviços4(2),disponibilização pelo comissário,termo180dias de mercadorias à consignação3(3)d e pagamentos anteriores à factura. Corrigida remissão a consignação,não embalagensP102.8a/b/c separam parcela recebida e restante,sem dupla contagem."
+  },
+  "scope": "2026contexto;facto gerador7 e exigibilidade8 por data/âmbito;uma parcela de recebimento e restante por linha,ou parcelas de âmbitos distintos,sem agregação de totais entre linhas. Prazo de emissão é parâmetro legal identificado,não calendário presumido;importação segue7c. P104parcial não aplica câmbio fiscal.Sem nova base/IVA,taxa,dedução,campo11,regularização ou totaisModeloA;P133regimes suspensivos/viagens mantém âmbito separado.",
+  "documentary_research_delimited": {
+    "P104": {
+      "finding": "Remissão15(8) para Lei2/2006 identificada;artigo de conversão e parâmetros ainda não cotejados em exemplar íntegro.",
+      "attempts": [
+        "Acervo local seisPDF semLei2/2006",
+        "Pesquisa Lei2/2006/CIP identificaBR12-I22/03/2006",
+        "PDF primário platformchinaplp devolveu404;DLA recusou/timeout;archiveBR2006 devolveu403"
+      ],
+      "next_action": "Obter exemplar íntegroLei2/2006 e identificar disposição de conversão/momento/regra;reutilizar rascunhos,sem validação jurídica genérica."
+    },
+    "RIVA21": {
+      "primary_notice": "https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/",
+      "finding": "Anúncio governamental inclui alteração21;anúncio não substitui texto normativo/publicação. Prazo não presumido5dias úteis por defeito;campo exige termo/disposição/calendário aplicáveis.",
+      "next_action": "Localizar texto publicado da alteração21 para eventual automatização do prazo;motor8já opera com parâmetro concreto identificado."
+    }
+  },
+  "technical_choices": "currencyEvents poroportunidade nosnapshot/API/dossier existentes. Exporta/reutiliza convertCents já existente,no mesmo algoritmo,sem alteração dos cálculos financeiros anteriores;BigInt6casas/taxa8casas,arredondamento de cenário à6. DatasUTC/histórico existentes;nenhum relógioactual/taxacorrente ou feriado por defeito. Alterações de percurso conservam campos ocultos e exigem rever confirmações.",
+  "verification": {
+    "frontend": {
+      "tests": 19,
+      "passed": 19,
+      "failed": 0,
+      "coverage": "15percursos/exemplos:14eventos+1câmbiocondicionado;factura pontual/tardia/ausente,pagamento parcial/integral,termo prazo,restantependente,eventofuturo/pagamento anterior,importação7c,consignação180dias,moedainversa/arredondamento/parametros;persistência/histórico/relatório/preservação"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 65,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-currency-events-20261025\\phpunit.xml"
+    },
+    "types": "passed",
+    "build": "passed;existingplugin timingwarnings",
+    "UI": "Edge/CUA:referência prazo vazia conserva facto gerador e deixa exigibilidade indeterminada;restauro egravação/recuperação/relatório.Fixturefinal regenerada após separarimportação7c;15linhas/1versãoanterior,P104conditional64500MZN/P132pagamento200+restante800,importação2026-12-10.Dadossintéticos,nãoaceitaçãomanualTempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-currency-events-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "7a3ac43224843f0f39900645bc901475275b18be",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P087",
+      "AUD-SIM-L1-P088",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P092",
+      "AUD-SIM-L1-P093",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P123",
+      "AUD-SIM-L1-P124",
+      "AUD-SIM-L1-P125",
+      "AUD-SIM-L1-P126",
+      "AUD-SIM-L1-P127",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "92eaa935/7a3ac432;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-currency-events-preserved.json",
+    "sha256": "79972e699d32cea2be74f36c244825e47c63d20e6d1d3c14052ba564c4a63c93",
+    "scope": "P104partial/P131/P132QA;allpriorbooks/history immutable;noactivewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-currency-events.ts": "7133d1df2cf4171495bd145f5b8350938f0a3b4230af824c223d2b03cf0d9bb1",
+    "resources/js/components/simulation-currency-events.tsx": "d103234361d57d0461d19a0f1fb9cbc5a714dbd566000478fad9aced585f32fa",
+    "resources/js/components/simulation-monthly-iva.tsx": "44901ef5fc9def8ebd6c251d4af65f36a1cb330f5ed7d44db4a52d98753f18ff",
+    "resources/js/lib/project-dossier.ts": "1712be726c868d182a2ddf405331dcc1f55bf0c3ce72ad32ab758c15afef2f4a",
+    "resources/js/lib/business-financial-plan.ts": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+  },
+  "counts_current": {
+    "delivered": 118,
+    "QA": 2,
+    "functional_pending": 12,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "92eaa935",
+  "remaining": "Entrega conjuntaP131/P132;P104incluídoapenascomopreparação/simulaçãocondicionada,seconstarnomanifesto,nãofecho. RestamP002/P046/P047/P058/P059/P084/P085/P104/P121/P129/P130/P133comimpedimentosnamesmamatriz.",
+  "limits": "L1aberto;P00105/06;bebidasL2/L3;Estatísticas/IAadiadas",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-currency-events-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_P131_P132_partial_P104_not_delivered",
+  "delivery_followup": {
+    "served_commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+    "receipt": "l1-currency-events-delivery-20261025.json",
+    "record": "iva_l1_currency_events_P131_P132_partial_P104_homologation_20261025",
+    "counts": {
+      "delivered": 120,
+      "QA": 0,
+      "functional_pending": 12,
+      "documentary": 1,
+      "total": 133
+    },
+    "P104_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-digital-qa-20261025.json

@@ -0,0 +1,153 @@
+{
+  "implementation_commit": "5f088e341125124077bc420a0b1c8ef0e8c28173",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P121": [
+      "web",
+      "software_service",
+      "information",
+      "media",
+      "teaching",
+      "analogous"
+    ],
+    "AUD-SIM-L1-P130": [
+      "software_asset",
+      "content_asset",
+      "data_asset",
+      "crypto_asset",
+      "ebook_asset",
+      "profile_asset",
+      "access_asset",
+      "other_asset"
+    ]
+  },
+  "branch_count_complete": 2,
+  "treatment_count": 14,
+  "standard_examples": 42,
+  "additional_examples": 4,
+  "source": "Lei10/2025, localPDF12–14/p2180(12–14),3(2)/(7),6(7)k/(8)/(9),23(2),25(7),26(4),32(1)c,33(2); Lei13/2016 localPDF8/p1426(266),6(7)k i–v, ePDF17/p1426(275),26(1–3). Páginas visualmente conferidas. Inventário de sete exemplares com hash preservado.",
+  "source_link": "https://miramar.co.mz/wp-content/uploads/2026/01/Tax_Update_Key_Amendments_to_Mozambican_Tax_Legislation_1767376440.pdf",
+  "scope": "Natureza digital, localização e responsável; gravação, recuperação, histórico e relatório. Não calcula taxa/base/IVA/dedução/campo11 ou totais; não envia declaração nem inicia pagamento. Software/acesso/licenciamento não decidem natureza apenas pelo título.",
+  "rules": {
+    "inbound": "Fornecedor estrangeiro e adquirente nacional: localização6(7)k.26(4) atribui obrigações ao adquirente sujeito passivo nacional identificado; qualidade desconhecida não apaga localização.25(7) declaração mensal/mapa;32(1)c referência até dia10 do mês seguinte.",
+    "outbound": "Adquirente estabelecido/domiciliado no estrangeiro:6(8), sem isenção ou IVAzero presumidos.",
+    "domestic": "Serviços6(3); bens3(2)/(7) equiparados a corpóreos,6(1) exige local na colocação à disposição demonstrado, sem inferência por servidor/IP/domicílio.",
+    "other_nonresident": "26(1)/(2): representante residente/poderes/comunicação anterior;26(3): falta de representante e actividade comercial/industrial/profissional comprovadas. Não atribui retenção automaticamente a consumidor.33(2)26(1–3) separado de26(4)."
+  },
+  "documentary_limits": {
+    "procedure": "Modelos/formalidades de25(7)/26(4) não cotejados neste incremento. A pesquisa oficial delimitada encontrou anúncio governamental de30/09/2026, não o texto normativo de execução. Isto não declara inexistência de regulamentação nem bloqueia classificação e preparação. Nenhum modelo, taxa de retenção, aprovador ou formulário inventado.",
+    "official_notice": "https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/",
+    "next_action": "Cotejar texto publicado e modelos aplicáveis antes de automatizar formalidades/submissão; manter preparação, localização e atribuição legal demonstrada.",
+    "P104": "Mantém pendência de escolha da taxa/data; conversão condicionada preservada, sem dependência efectiva destes percursos.",
+    "P084_P085": "Preparação/simulação condicionada preservadas; benefícios não encerrados."
+  },
+  "verification": {
+    "frontend": {
+      "tests": 57,
+      "passed": 57,
+      "failed": 0,
+      "digital_tests": 49,
+      "P002_adapter_compatibility_tests": 8
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 209,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback",
+      "examples": 46
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge: qualidade do adquirente Sim→Por esclarecer mantém localização Moçambique e responsável indeterminado; reposta, classificada, gravada, recuperada e relatório aberto. Resultado versão4, três versões históricas.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-digital-20261025\\qa-recovered-report.png",
+    "preservation": "Comparação integral dos livros e históricos congelados:120entregues e P002QA preservados; sem perdas confirmadas ou escrita activa."
+  },
+  "integration_preparation": {
+    "branches": [
+      "P002",
+      "P121",
+      "P130"
+    ],
+    "accepted_P002_candidate": "e4c490b3",
+    "ancestor_confirmed": true,
+    "local_main": "7ccf62adec52e574fdcc75ea2e3852833e3dba10",
+    "local_main_ancestor": true,
+    "merge_tree": "76a7356e225e3e9a857f3aa744f151a3a692c8f4",
+    "conflicts": false,
+    "strategy": "Uma entrega compatível pelo processo Git existente; reutilizar provas por ramo. Revalidar main/destino fresco e conferir somente delta instalado na entrega autorizada. Nenhuma integração no activo ou push neste incremento.",
+    "homologation_baseline": "e8b5ae43",
+    "runtime_delta_from_baseline": [
+      {
+        "file": "resources/js/lib/iva-digital.ts",
+        "sha256_lf": "623165a4e36e161776fea115ee7f8b9b61b4e5766831daa404badf8397eae271"
+      },
+      {
+        "file": "resources/js/components/simulation-digital.tsx",
+        "sha256_lf": "7c6cc9a4a79e385f7554ac43a0dd6310c8b890b162fd3a224378c55127b3844c"
+      },
+      {
+        "file": "resources/js/lib/iva-foreign-operations.ts",
+        "sha256_lf": "b2735b9071aac41f9ddf0ae0c81d3943c870adccfa315ec01432388fec4a7de8"
+      },
+      {
+        "file": "resources/js/components/simulation-foreign-operations.tsx",
+        "sha256_lf": "5276d81afd97cd40df63973fcfdca27d80903464af078f67deb3e45c7bb90948"
+      },
+      {
+        "file": "resources/js/components/simulation-monthly-iva.tsx",
+        "sha256_lf": "19269934dc83f2cb3c36b1677f0bcdf066dc0ffd2af889730bd92acb54532587"
+      },
+      {
+        "file": "resources/js/lib/project-dossier.ts",
+        "sha256_lf": "f0428b411146e030bbf952428faffab6ac26178d09aa3a6437daa9363bc75a46"
+      },
+      {
+        "file": "resources/js/lib/iva-currency-events.ts",
+        "sha256_lf": "fa99e217e96bc6601ebfe0ac48a8ad3395ce85d57218c23888e6eece5a7405fa"
+      }
+    ]
+  },
+  "balance": {
+    "delivered": 120,
+    "QA": 3,
+    "functional_pending": 9,
+    "P001": 1,
+    "total": 133
+  },
+  "pending_by_dependency": {
+    "documentary_specific": [
+      "P104",
+      "P084",
+      "P085",
+      "P001"
+    ],
+    "travel_events": [
+      "P129",
+      "P133"
+    ],
+    "imports_benefits": [
+      "P046",
+      "P047",
+      "P058",
+      "P059"
+    ]
+  },
+  "homologation": "e8b5ae43",
+  "preservation_before_tests": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-digital-20261025\\preservation-before-tests.json",
+  "source_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-digital-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_P121_P130_not_delivered",
+  "delivery_followup": {
+    "served_commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+    "receipt": "l1-foreign-digital-delivery-20261025.json",
+    "record": "iva_l1_foreign_digital_P002_P121_P130_homologation_20261025",
+    "counts": {
+      "delivered": 123,
+      "QA": 0,
+      "functional_pending": 9,
+      "documentary": 1,
+      "total": 133
+    },
+    "digital_coverage_integral": false,
+    "P104_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-foreign-operations-qa-20261025.json

@@ -0,0 +1,110 @@
+{
+  "implementation_commit": "86970cd507795acb8ff7d942923d84e54e2d3331",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P002": [
+      "goods",
+      "services",
+      "listed_services",
+      "foreign_transport_portion"
+    ]
+  },
+  "branch_count_complete": 1,
+  "examples": 7,
+  "meaning": "Localização estrangeira reutilizada; enquadramento potencial CIVA19(1)bii. Não concede nem calcula dedução/campo11, IVA, base ou totais. Hipótese interna e exclusões19(2) explícitas; localização nacional não equivale a isenção. Digital mantém âmbito próprio pendente.",
+  "coverage_partial": {
+    "AUD-SIM-L1-P104": "Exemplar integral Lei 2/2006 obtido: BR 12-I de 22/03/2006. Artigo 106(5), PDF18/página impressa66, conferido visualmente: facturação em moeda nacional. Não identifiquei no exemplar a regra de escolha da taxa/data cambial. P104 continua conversão condicionada, sem confirmação de base fiscal."
+  },
+  "documentary_research": {
+    "P104": {
+      "finding": "Exemplar integral Lei 2/2006 obtido: BR 12-I de 22/03/2006. Artigo 106(5), PDF18/página impressa66, conferido visualmente: facturação em moeda nacional. Não identifiquei no exemplar a regra de escolha da taxa/data cambial. P104 continua conversão condicionada, sem confirmação de base fiscal.",
+      "next_action": "Localizar a disposição aplicável que concretiza a remissão do CIVA 15(8), especificando taxa e momento de conversão; conservar moeda, taxa, direcção, data e fonte. Sem taxa corrente por defeito nem nova validação genérica.",
+      "source": {
+        "file": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-foreign-operations-20261025\\Lei-2-2006-BR-12-I.pdf",
+        "sha256": "efe00dbb9d9712d719f11d38a55be028c4d82315960ddfcc7786fdf9bdf133cb",
+        "pages": 36,
+        "origin": "https://www.dlapiperafrica.com/export/sites/africa/mozambique/insights/legislation-series/tax/downloads/Lei-n_2.2006.pdf_2063068952.pdf",
+        "official_identity": "BR12-I22/03/2006;Lei2/2006",
+        "publication": "Localresearchonly;notautomaticallypublishedorusedasFXrule"
+      }
+    }
+  },
+  "verification": {
+    "frontend": {
+      "tests": 8,
+      "passed": 8,
+      "failed": 0
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 47,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback"
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge: alteração para hipótese interna desconhecida conserva território e produz indeterminação; reposição, gravação, recuperação e relatório; 7 linhas, versão4, 3 versões históricas",
+    "preservation": "120 fechos inventariados antes dos testes. Comparação integral dos livros anteriores congelados, excluindo apenas novos contextos sintéticos e novo livro P002. Nenhuma perda confirmada.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-foreign-operations-20261025\\qa-recovered-report.png"
+  },
+  "runtime_delta": [
+    {
+      "file": "resources/js/lib/iva-foreign-operations.ts",
+      "sha256_lf": "33ac9467a0c667d80cb5f66bad43ec567cd96207702579d57a9cbb15cc30d5f8"
+    },
+    {
+      "file": "resources/js/components/simulation-foreign-operations.tsx",
+      "sha256_lf": "5e7eddbd4bd7c9388fc55956baee90c74f673fef6f0d4555cf6f5331e98f8d62"
+    },
+    {
+      "file": "resources/js/components/simulation-monthly-iva.tsx",
+      "sha256_lf": "3072660e5f91668fc69761ddeead00ac9f5e3e752c72537c637cf07993b3ffd3"
+    },
+    {
+      "file": "resources/js/lib/project-dossier.ts",
+      "sha256_lf": "3edb5682d7c8ca6e61e504eab67ca169f18ddcb07050c62fb58f57d3206b9829"
+    },
+    {
+      "file": "resources/js/lib/iva-currency-events.ts",
+      "sha256_lf": "fa99e217e96bc6601ebfe0ac48a8ad3395ce85d57218c23888e6eece5a7405fa"
+    }
+  ],
+  "scope": "QA isolada; sem escrita no activo, publicação de documentos, migração ou instalação. iva-currency-events.ts altera apenas explicação documental de P104.",
+  "balance": {
+    "delivered": 120,
+    "QA": 1,
+    "functional_pending": 11,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation": "e8b5ae43",
+  "pending": [
+    "P104",
+    "P121",
+    "P130",
+    "P129",
+    "P133",
+    "P046",
+    "P047",
+    "P058",
+    "P059",
+    "P084",
+    "P085"
+  ],
+  "preservation_receipt": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-foreign-operations-20261025\\preservation-before-tests.json",
+  "qa_status_preserved": "QA_complete_P002_P104_pending_cotejo_documented_not_delivered",
+  "delivery_followup": {
+    "served_commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+    "receipt": "l1-foreign-digital-delivery-20261025.json",
+    "record": "iva_l1_foreign_digital_P002_P121_P130_homologation_20261025",
+    "counts": {
+      "delivered": 123,
+      "QA": 0,
+      "functional_pending": 9,
+      "documentary": 1,
+      "total": 133
+    },
+    "digital_coverage_integral": false,
+    "P104_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-g10-own-name-qa-20261025.json

@@ -0,0 +1,191 @@
+{
+  "implementation_commit": "2b592ded669f400e2322c183947a045bb3790c73",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P122": [
+      "goods_sale_commission",
+      "goods_purchase_commission"
+    ],
+    "AUD-SIM-L1-P128": [
+      "service_sale_mandate",
+      "service_purchase_mandate"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "source": "CIVA3(3)c,Lei13/2016PDF6/p1426(264);4(3),PDF7/p1426(265). Lei22/2022não altera3/4;Lei10/2025PDF12mantém3(3)c e não altera4. Base15(2)e/P091já entregue permanece independente;sem nova aplicação da base neste incremento.",
+  "meaning": {
+    "P122": "Transferências de bens em execução de contrato de comissão,incluindo consignação;na venda comissário considerado comprador,na compra comitente considerado comprador. Venda:comitente→comissário→terceiro;compra:terceiro→comissário→comitente. Contraprestações e referências das duas relações separadas.",
+    "P128": "Serviço efectuado por intervenção de mandatário emnome próprio:mandatário considerado adquirente eprestador sucessivamente4(3). Venda/prestação:mandante→mandatário→terceiro;compra/aquisição:terceiro→mandatário→mandante. Não é mera intermediação emnome de outrem ou base15(2)e de bens."
+  },
+  "formula": "Classifytwo successive relations bykind/direction;keep eachoriginalconsideration separate;no monetaryaggregation or taxcalculation.",
+  "scope": "2026,circuitos emnome próprio,partes/contratos/objectos econtraprestações originais das duas relações. Sem soma/compensação automática,base tributável nova,localização,isenção,taxa,IVA,dedução/campo11 ou totaisModeloA. Sem conversão cambial;moeda original identificada e coerente com contexto. P091preservado,sem repetir aceitação/cálculo.",
+  "technical_choices": "NewownNames opportunity-scoped book in existingmodelo_a snapshot/API/dossier,no schema/permissions. Switchretainsallhiddenrefs/values andclearsownconfirmations,keepscommon. Originaldecimalstrings up to15integer/6fractiondigits retained;no rounding/conversion. References or explicitassumptions reused,no certificates/approvers invented. OptionalexistingBaseRef notprerequisite;doesnotmodifyP091.",
+  "verification": {
+    "frontend": {
+      "tests": 6,
+      "passed": 6,
+      "failed": 0,
+      "by_treatment": "Four circuits:ownconditions unknown/no,direction/parties,separate originals,dates/refs/currency,zero vsunknown",
+      "additional": "Switchretainsvalues/refs andclearsownconfirmations;nonmonetarytaxfields remainnull;allpriorbooks includingP091 unchanged,history/report/currentkey/corruptwriteguards"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 37,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g10-own-name-20261025\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUArealcomponent:ownNameunknown makescircuitindeterminate;restoredconfirmation andsave/recover/report4circuitswith2relations each and1000.25/1100.75MZN keptseparate,no totals,newbase/VAT/ratenull,3previousversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g10-own-name-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "5837f34a2cc64a94f91f038ffcb0c62f5fb5ba6a",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "2fdca863/5837f34a;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g10-own-name-preserved.json",
+    "sha256": "03defa4a680af33e1bcd05770d619343704d448d295142263b21c40e516b2a5d",
+    "scope": "P122/P128QA;all priorbooks/history includingP105–110 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-own-name.ts": "c36509de24d31d747d91630a31ce7d72baa749e9928b718a944556348fc54f85",
+    "resources/js/components/simulation-own-name.tsx": "6e142242aa29ae07e36b4d8d0be7d78f770d701e0a92e1a6e9832fcb794c17cf",
+    "resources/js/components/simulation-monthly-iva.tsx": "9718dc440aa98497011775d8bd03049d7857fa3badf27f4467d6d434f642defd",
+    "resources/js/lib/project-dossier.ts": "099dc307a86c763a9509516f6d59cc5c454b1f81189cc04b919d8d6045baf9dc"
+  },
+  "counts_current": {
+    "delivered": 107,
+    "QA": 2,
+    "functional_pending": 23,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "2fdca863",
+  "remaining": "OnejointGit delivery forP122/P128,freshbackup/realisolatedrestore,acceptedQA reused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "L1open;deductionoutsideincrement;P00105/06;P121digital/P084/P085pending;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g10-own-name-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "63cc336787cade92fb7ee5b2b2d407308a0cf66b",
+    "receipt": "l1-g10-own-name-delivery-20261025.json",
+    "record": "iva_l1_g10_own_name_P122_P128_homologation_20261025",
+    "counts": {
+      "delivered": 109,
+      "QA": 0,
+      "functional_pending": 23,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g4e-qa-20261024.json

@@ -0,0 +1,99 @@
+{
+  "key": "iva_l1_g4e_beneficiaries_code_API_QA_visual_pending_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "base": "3be371c8",
+  "group": "G4E",
+  "branches": {
+    "AUD-SIM-L1-P061": "export_nonresident_buyer",
+    "AUD-SIM-L1-P069": "export_diplomatic_mission",
+    "AUD-SIM-L1-P070": "export_international_organisation",
+    "AUD-SIM-L1-P071": "export_humanitarian_organisation"
+  },
+  "branch_count": 4,
+  "treatment_count": 4,
+  "source": "CIVA13(1)(b/j/k/l),PDF12/p1426(270),19(1)(b)(i),PDF15/p1426(273); alterações2022/2025 reutilizadas",
+  "preservation": {
+    "initial_worktree": "clean at3be371c8",
+    "accepted_delivered": 58,
+    "prior_books": 18,
+    "prior_books_identical_current": true,
+    "confirmed_losses": [],
+    "active": "No remote changes; accepted G4D inventory reused, not freshly re-read"
+  },
+  "tests": {
+    "frontend_new": 3,
+    "frontend_delta_with_G4D": 7,
+    "API_tests": 1,
+    "API_assertions": 39,
+    "database": "simulator_fiscal_delta_20261021_test:55441",
+    "rollback": true,
+    "types": "passed",
+    "production": "built successfully; plugin timings warning; PowerShell classified native stderr as nonzero",
+    "visual": false,
+    "report_visual": false,
+    "Word_PDF": "accepted exporter proofs reused; no pagination claim",
+    "QA_build": "built successfully; existing future Vite config compatibility warning",
+    "QA_storage": "save/recover/reject passed in temporary directory",
+    "QA_HTTP": "200 HTML and module entrypoints; no visual claim"
+  },
+  "limits": "2026/MZN; projecção sob condições/documento ou pressuposto expresso, sem certificar exportação, acordo, reconhecimento ou despacho. Sem isenção geral do destinatário, dedução automática de compras, apuramento integral IVA ou submissãoAT. Bebidas permanecemL2/L3; P001só05/06; Estatísticas/IAadiadas.",
+  "counts": {
+    "delivered": 62,
+    "QA_ready_for_delivery": 0,
+    "functional_pending": 70,
+    "documentary": 1,
+    "total": 133
+  },
+  "candidate": "38faeac6",
+  "manual_visual_completion": {
+    "status": "demonstrated_QA_not_installed",
+    "candidate": "38faeac6",
+    "prior_code_record": "d03101bb",
+    "group": "G4E",
+    "branches": [
+      "P061",
+      "P069",
+      "P070",
+      "P071"
+    ],
+    "visual": {
+      "actor": "Tempo",
+      "method": "manual",
+      "url": "http://127.0.0.1:18639/g4e.html",
+      "request": "Quatro tratamentos; condição em falta sem apagar preço; Guardar → Recuperar → Relatório",
+      "reply_exact": "ja efectuado",
+      "tool_visual_observation": false,
+      "no_repeat_of_accepted_proofs": true
+    },
+    "counts": {
+      "delivered": 58,
+      "QA": 4,
+      "functional_pending": 70,
+      "documentary": 1,
+      "total": 133
+    },
+    "homologation": "686328a0/3be371c8",
+    "L1_complete": false,
+    "P001": "05/06 only",
+    "beverages": "L2/L3; not closed",
+    "statistics_AI": "deferred"
+  },
+  "visual_pending_historical": {
+    "url": "http://127.0.0.1:18639/g4e.html",
+    "reason": "Browser inventory empty; Edge reports Browser is not available. No security setting changed or workaround.",
+    "request": "Quatro tratamentos; retirar condição de acordo/reconhecimento torna apuramento indeterminado sem apagar preço; Guardar → Recuperar → Relatório; comparar G4D preservado."
+  },
+  "delivery_followup": {
+    "served_commit": "2e21ca45002b76adcef0347135783c706d37dd42",
+    "record": "iva_l1_g4e_homologation_20261024",
+    "receipt": "l1-g4e-delivery-20261024.json"
+  },
+  "qa_acceptance_counts": {
+    "delivered": 58,
+    "QA_ready_for_delivery": 4,
+    "functional_pending": 70,
+    "documentary": 1,
+    "total": 133
+  },
+  "qa_acceptance_status": "demonstrated_QA_not_installed"
+}

docs/investmoz/simulations/iva-l1-g5a-qa-20261024.json

@@ -0,0 +1,94 @@
+{
+  "key": "iva_l1_g5a_special_regimes_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "1f7fc13872bd706f583a6f4d29024cd3c22ec265",
+  "base": "0eb2c485",
+  "homologation": "2e21ca45/0eb2c485",
+  "group": "G5A",
+  "branches": {
+    "AUD-SIM-L1-P081": [
+      "regime_dispatch_goods",
+      "regime_dispatch_transport"
+    ],
+    "AUD-SIM-L1-P082": [
+      "regime_internal_goods",
+      "regime_internal_services"
+    ],
+    "AUD-SIM-L1-P083": [
+      "regime_transit_goods",
+      "regime_transit_transport"
+    ]
+  },
+  "branch_count": 3,
+  "treatment_count": 6,
+  "source": "CIVA14(1)(b/c/d),PDF13/p1426(271),19(1)(b)(iv),PDF15/p1426(273);Lei22/2022art1;Lei10/2025art1/PDF12–13; fontes aceites, texto/remissões conferidos",
+  "new_field": "specialRegime opcional nos livros anteriores,obrigatório nos seis tratamentos; selecção apenas do regime compatível com a alínea; escolha não comprova as condições",
+  "preservation": {
+    "delivered": 62,
+    "prior_books": 19,
+    "prior_books_identical_current_without_recalculation": true,
+    "UI_prior_books_identical": true,
+    "confirmed_losses": [],
+    "active_inventory": "Accepted G4E receipt reused; no fresh active query/mutation claimed"
+  },
+  "tests": {
+    "frontend_new": 4,
+    "API_tests": 1,
+    "API_assertions": 44,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed; existing plugin timing warnings",
+    "QA_build": "passed; existing future config/chunk size warnings",
+    "QA_storage": "save/recover/reject passed in temporary directory",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge extension/CUA observed actions",
+      "URL": "http://127.0.0.1:18640/g5a.html",
+      "observed": [
+        "six distinct treatments initially visible",
+        "no-final-use condition unchecked -> indeterminate; price100MZN retained",
+        "unknown regime -> indeterminate; price/currency/period retained",
+        "restore regime and explicitly recheck conditions ->600MZN/05",
+        "Guardar -> Recuperar -> Relatório with context/regime/source and totals",
+        "three previous results in history;19priorbooks unchanged"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "outputs/iva-l1-g5-regimes-20261024/qa-recovered-report.png",
+      "screenshot_sha256": "ec68a1287ade198f34544fed0e5b1f49a6c15c2e6855fcaf13dc34ceb45c8772"
+    },
+    "Word_PDF": "accepted exporter/numeric proofs reused; no new pagination claim"
+  },
+  "counts": {
+    "delivered": 65,
+    "QA": 0,
+    "functional_pending": 67,
+    "documentary": 1,
+    "total": 133
+  },
+  "G5": {
+    "delivered": 3,
+    "QA": 0,
+    "functional_pending": 4
+  },
+  "limits": "2026/MZN; condição inicial14(1),regime/destino/permanência e ligação directa próprios; preço distinto dos bens/serviços. Sem isenção pelo mapa, certificação de regime, cálculo da própria importação/saída, aquisições14(2),dedução automática ou submissãoAT. P080/P084/P085/P086 continuam pendentes. L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "G4E_summary_reused": {
+    "P061": "export_nonresident_buyer",
+    "P069": "export_diplomatic_mission",
+    "P070": "export_international_organisation",
+    "P071": "export_humanitarian_organisation"
+  },
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 62,
+    "QA": 3,
+    "functional_pending": 67,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "69f2e365bf4ebd509ec2e080dd0bf1b7717d7a75",
+    "record": "iva_l1_g5a_homologation_20261024",
+    "receipt": "l1-g5a-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g5b-qa-20261024.json

@@ -0,0 +1,156 @@
+{
+  "key": "iva_l1_g5b_P086_acquisition_continuity_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "689a4c93c33cd737c6fc90823533b34b5219b5d3",
+  "base": "d3e9f373",
+  "homologation": "69f2e365/d3e9f373",
+  "group": "G5B",
+  "branches": {
+    "AUD-SIM-L1-P086": "former_exploration_exemption -> explicit normal acquisition continuation"
+  },
+  "branch_count": 1,
+  "scope": "nonapplication and continuation;not a newly active exemption",
+  "source": {
+    "rectification": {
+      "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+      "bytes": 9456358,
+      "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+      "pages": 16
+    },
+    "page": "PDF1/p569,visual inspected",
+    "CIVA_original": "14(2)(c),PDF13/p1426(271)",
+    "2022_2025": "art1 lists checked;no reintroduction14(2)(c)",
+    "acceptance": "Tempo08/10/2026;no generic provenance/legal revalidation added"
+  },
+  "inventory": {
+    "archive_files": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "bytes": 2267865,
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "bytes": 440018,
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "bytes": 9456358,
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "bytes": 329070,
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "bytes": 2127554,
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "bytes": 1834284,
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      {
+        "path": "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+        "sha256": "3a24442558ad2b9d4ac9b58cc6d281bd0db83b4c93d4696e30a6f8981d9eaa7b",
+        "usage": "existing corpus/source inventory reused; no claim of newly reviewing every source"
+      },
+      {
+        "path": "docs/investmoz/fiscal-source-references-2026-10-06.csv",
+        "sha256": "f2fde2257fd481f984e59bdfc62ce209c849b350961111616d2c2927c1421d6f",
+        "usage": "existing corpus/source inventory reused; no claim of newly reviewing every source"
+      }
+    ]
+  },
+  "preservation": {
+    "delivered": 65,
+    "sales_books": 20,
+    "sales_books_identical_current_without_recalculation": true,
+    "purchase_books_in_frozen_fixture": 0,
+    "UI_previous_sales_identical": true,
+    "new_purchase_context": "opportunity:329",
+    "UI_history_count": 3,
+    "confirmed_losses": [],
+    "active": "Accepted G5A receipt reused;no fresh active query/mutation"
+  },
+  "implementation": {
+    "optional_fields": [
+      "acquisitionTreatment",
+      "acquisitionTreatmentOrigin",
+      "AcquisitionBook.history"
+    ],
+    "legacy_fields": "No new mandatory keys on previous rows/books;scoped continuity version only on new chosen treatment",
+    "manual_periods": "calculate only explicit purchase-book months;budget reuse still verifies existing source;no sales month required for direct entries",
+    "period_change_impact": "Report includes declared purchase months rather than implicit financial-plan months;previous accepted4-month scenarios pass;no frozen result recalculated",
+    "history": "Previous result snapshots retained when explicitly recalculating;old reference/document/values/answers conserved",
+    "not_applicable_UI": "Normal deduction controls hidden while former eliminated reference selected;no deleted data"
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_changed_acquisition_suite": 8,
+    "frontend_total": 12,
+    "latest_delta": 4,
+    "API_tests": 1,
+    "API_assertions": 45,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin timing warnings",
+    "QA_build": "passed;existing config/chunk warnings",
+    "QA_storage": "save/recover/reject passed in temporary directory",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18641/g5b.html",
+      "observed": [
+        "former14(2)(c) selected -> eliminated notice;deduction indeterminate,100/16/116MZN retained",
+        "normal deduction controls hidden while nonapplicable",
+        "explicit continue ->normal controls/facts restored;calculate ->16MZN field10 under normal declared conditions",
+        "Guardar -> Recuperar -> Relatório with document,source,period/context;17/18 remain indeterminate",
+        "three results in history and20salesbooks unchanged in saved file"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "outputs/iva-l1-g5b-acquisitions-20261024/qa-recovered-report.png",
+      "screenshot_sha256": "e29df1a8daf66f43ab7aaab9f78f472cf331272860aaac0edcde6ff40fd3a9d5"
+    },
+    "Word_PDF": "Existing exporter/numeric proofs reused;no new pagination claim"
+  },
+  "counts": {
+    "delivered": 66,
+    "QA": 0,
+    "functional_pending": 66,
+    "documentary": 1,
+    "total": 133
+  },
+  "G5": {
+    "delivered": 4,
+    "QA": 0,
+    "functional_pending": 3
+  },
+  "limits": "2026/MZN;P086 é não aplicação da antiga14(2)(c),eliminada pelo Aviso2017,e continuidade deliberada na aquisição normal; não é isenção nova/activa nem cálculo retroactivo. Sem taxa presumida,dedução automática,importação,apuramento integral ou submissãoAT. P080/P084/P085 pendentes. L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 65,
+    "QA": 1,
+    "functional_pending": 66,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "6f056359df4231f9e1802922782b21263a8dae0b",
+    "record": "iva_l1_g5b_homologation_20261024",
+    "receipt": "l1-g5b-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g5c-qa-20261024.json

@@ -0,0 +1,181 @@
+{
+  "candidate": "9842dcbb0e570bc9af6d4f0d20b76f67bee30178",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "P080": [
+      "special_economic_zone_import",
+      "free_zone_import",
+      "free_warehouse_import",
+      "general_free_warehouse_import",
+      "customs_warehouse_import",
+      "duty_free_shop_import"
+    ]
+  },
+  "source": "Lei13/2016,CIVA14(1)(a),initial condition14(1),PDF13/p1426(271);no14change in consulted2022/2025 amendments",
+  "source_reused": "Existing six-file source archive and general corpus/reference inventories;official source acceptanceTempo08/10;not reauthenticated",
+  "legal_interpretation_limits": "P080 own import,not sale;not mere geography;all six regimes,customs control,applicable provisions,permanence,no final use/consumption;no automatic field11/duties/normalVAT",
+  "tests": {
+    "frontend": {
+      "passed": 20,
+      "failed": 0,
+      "new": 3,
+      "record": "node:test tool output this session;no separately saved stdout claimed"
+    },
+    "API": {
+      "tests": 1,
+      "assertions": 26,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g5c-review-20261024\\api-tests.xml",
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transactions": "rollback"
+    },
+    "types": "passed",
+    "production_build": "passed;existing plugin/chunk warnings",
+    "UI": "Codex Edge/CUA,real component;unknown->indeterminate,no->nonapplication,yes->exempt;save/recover/report;not manualTempo acceptance",
+    "synthetic_QA_storage": "1 test passed;UTF8 multibyte buffer decoding preserved"
+  },
+  "preservation": {
+    "base": "e384418ecc76ed77fe34a30814c4737a96887b00",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "preservation": "Reuse accepted G6C installed receipt d46b794a/2ed62165; no active code/schema/data/config/permissions changes in this QA task",
+    "frozen": "tests/frontend/fixtures/iva-g6d-inputs.json",
+    "frozen_sha256": "26f9b75b4b436bfd2e21487b8eed12e8db62e9ebfc46e3ace9c92271994fc80b",
+    "books": {
+      "sales": 20,
+      "acquisitions": 1,
+      "imports": 4
+    },
+    "counts_before": {
+      "delivered": 72,
+      "QA": 1,
+      "pending": 59,
+      "P001": 1,
+      "total": 133
+    },
+    "G6D": "P048 remains QA, not installed"
+  },
+  "UI_book": {
+    "rows": 6,
+    "history": 5,
+    "opportunity": "334",
+    "province": "Manica",
+    "period": "2026-12",
+    "document_date": "2026-11-14"
+  },
+  "counts": {
+    "delivered": 72,
+    "QA": 2,
+    "functional_pending": 58,
+    "documentary_P001": 1,
+    "total": 133
+  },
+  "active": "unchanged d46b794a/2ed62165;no push,installation,migration or active data change",
+  "other_QA": "P048 G6D candidate0eb37ef5 preserved,not delivered",
+  "pending": {
+    "P084": {
+      "source": "14(2)(a),14(3),samePDF13",
+      "treatment": "Acquisition/import of goods for gifts to national public-interest/relevant-social institutions;goods wholly suitable and used in evident public-interest activities;no services",
+      "documentary": "Application procedure referred to in14(3) not located in consulted sources;not declared nonexistent",
+      "development": "Specific acquisition/import flow absent;common persistence/report reused",
+      "verification": "Not performed for this branch",
+      "action": "Locate applicable implementing provision and amendments/scope,then implement only express conditions and verify save/recover/report",
+      "estimate": "6–10h preliminary development/verification after documentary delimitation;unmeasured;document retrieval ETA unknown"
+    },
+    "P085": {
+      "source": "14(2)(b),14(3),samePDF13",
+      "treatment": "Acquisition of goods for gifts mitigating effects of natural disasters;no automatic extension to import/services",
+      "documentary": "Application procedure referred to in14(3) not located in consulted sources;not declared nonexistent",
+      "development": "Specific acquisition/goods/disaster-purpose flow absent",
+      "verification": "Not performed for this branch",
+      "action": "Locate applicable implementation procedure;reuse P084 common fields while keeping own scope;verify complete flow",
+      "estimate": "4–8h preliminary after documentary delimitation,reusingP084;unmeasured;retrieval ETA unknown"
+    }
+  },
+  "limits": "72delivered remainclosed;L1open;P001only05/06;beveragesL2/L3;Statistics/AIdeferred;L1closure doesnot requireL2/L3/alltaxes",
+  "qa_status_preserved": "P080 demonstrated QA,not delivered;P084/P085 individually diagnosed and still pending",
+  "delivery_followup": {
+    "served_commit": "2d889a211ba303db31dcba815e439456dfba9f36",
+    "record": "iva_l1_P048_P080_joint_homologation_20261024",
+    "receipt": "l1-g6d-g5c-delivery-20261024.json",
+    "counts": {
+      "delivered": 74,
+      "QA": 0,
+      "functional_pending": 58,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6a-qa-20261024.json

@@ -0,0 +1,207 @@
+{
+  "key": "iva_l1_g6a_P049_P051_import_exemptions_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "965da2642627ad1e484d52587e07b4a60cae6af2",
+  "base": "e99ea1d0",
+  "homologation": "6f056359/e99ea1d0",
+  "group": "G6A",
+  "branches": {
+    "AUD-SIM-L1-P049": "reimport_same_state",
+    "AUD-SIM-L1-P051": "central_bank_gold"
+  },
+  "branch_count": 2,
+  "source": {
+    "reference": "CIVA12(1)(d/f),Lei13/2016PDF11/p1426(269),visual inspected;2022PDF2/p2252(26) and2025PDF12–13/p2180(12–13) retain d/f",
+    "acceptance": "Tempo08/10/2026;no new generic authenticity/legal approval",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ]
+  },
+  "preservation": {
+    "base": "e99ea1d0137543ca3fc37cb2c79732f3bb7c3edf",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g5b-delivery-20261024.json;6f056359/e99ea1d0;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "96f239cd9edd6d522447ce16e7b6dc32610f836a9d25dc8ea8789fb3042cf6f2",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 66,
+      "QA": 0,
+      "functional_pending": 66,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 5,
+    "affected_report_tests": 14,
+    "frontend_total": 19,
+    "API_tests": 1,
+    "API_assertions": 20,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject passed,temporary file only",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18642/g6a.html",
+      "observed": [
+        "unknown condition ->indeterminate",
+        "failed condition ->nonapplication,normal tax unknown",
+        "affirmative conditions ->exempt import VAT0.00",
+        "switch treatment ->only applicable questions;answers,document,1000MZN retained",
+        "save/recover/report ->P049/P051,Manica,2026-12,documents,sources",
+        "three previous UI results;20salesbooks and1purchasebook identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6a-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "e6914778f6513e2ea22850d1b30a79ff3592e0c8085cb09c38f1ffb23541cf9c"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "optional_snapshot_key": "importExemptions",
+    "no_schema_change": true,
+    "legacy_books": "no additional required fields;20sales and1purchase unchanged/current",
+    "data_conditions": "per branch;unknown != false;no ordinary rate inferred",
+    "value": "declared/previsional value preserved,optional;no invented customs taxable base",
+    "period": "explicit import period independent from supporting document date and sales calendar",
+    "history": "explicit classification archives previous result;edits keep historical state;reports show only applicable conditions",
+    "roll_back": "l1-g6a-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 68,
+    "QA": 0,
+    "functional_pending": 64,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 2,
+    "QA": 0,
+    "functional_pending": 13
+  },
+  "limits": "2026/MZN;classificação L1 de12(1)(d/f),sem direitosaduaneirosL13,dedução/campo11L2,baseaduaneira,taxa normal presumida,apuramento integral ou submissãoAT. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 66,
+    "QA": 2,
+    "functional_pending": 64,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "e3601c124d50fa2b52ea9d9fb86fbddf1d224d51",
+    "record": "iva_l1_g6a_homologation_20261024",
+    "receipt": "l1-g6a-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g6b-qa-20261024.json

@@ -0,0 +1,220 @@
+{
+  "key": "iva_l1_g6b_P055_P057_import_exemptions_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "f75f36f0e36a5d9981f631b6e22f3c9e723ee454",
+  "base": "a23f1dcb",
+  "homologation": "e3601c12/a23f1dcb",
+  "group": "G6B",
+  "branches": {
+    "AUD-SIM-L1-P055": "author_art_import",
+    "AUD-SIM-L1-P057": "fire_brigade_vehicle"
+  },
+  "branch_count": 2,
+  "source": {
+    "reference": "CIVA12(1)(j/l),Lei13/2016PDF11/p1426(269),visual inspected;2022PDF2/p2252(26) and2025PDF12–13/p2180(12–13) retain j/l",
+    "acceptance": "Tempo08/10/2026;no new generic authenticity/legal approval",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ]
+  },
+  "preservation": {
+    "base": "a23f1dcb6e886a6de75917f17f2da4b9ab94599e",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g6a-delivery-20261024.json;e3601c12/a23f1dcb;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "6765354faf917282ea03bed31cee071d1a44cf008a7560171048adb8ffa6debf",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "import_books": 1,
+    "import_history": 3,
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 68,
+      "QA": 0,
+      "functional_pending": 64,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_import_suite": 5,
+    "frontend_total": 9,
+    "API_tests": 1,
+    "API_assertions": 23,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject and UTF8 split-multibyte boundary passed;Buffer concatenation before decoding;temporary file only",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18643/g6b.html",
+      "observed": [
+        "unknown condition ->indeterminate",
+        "failed condition ->nonapplication,normal tax unknown",
+        "affirmative conditions ->exempt import VAT0.00",
+        "switch treatment ->only applicable questions;answers,document,2500MZN retained",
+        "save/recover/report ->P055/P057,Manica,2026-12,documents,sources",
+        "four previous UI results;20salesbooks,1purchase and1importbook identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6b-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "7f6ef7c5a3ee5aca026ad29279510b2ab9fa63d76d13b878007a5c58f4163a7e"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "existing_snapshot_key": "importExemptions",
+    "scoped_version": "import-beneficiaries/1 only when new treatment selected;legacy keys/source preserved",
+    "no_schema_change": true,
+    "legacy_books": "no additional required fields;20sales,1purchase and1importbook unchanged/current",
+    "data_conditions": "per branch;unknown != false;no ordinary rate inferred",
+    "value": "declared/previsional value preserved,optional;no invented customs taxable base",
+    "period": "explicit import period independent from supporting document date and sales calendar",
+    "history": "explicit classification archives previous result;edits keep historical state;reports show only applicable conditions",
+    "roll_back": "l1-g6b-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 70,
+    "QA": 0,
+    "functional_pending": 62,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 4,
+    "QA": 0,
+    "functional_pending": 11
+  },
+  "limits": "2026/MZN;classificação L1 de12(1)(j/l),sem direitosaduaneirosL13,dedução/campo11L2,baseaduaneira,taxa normal presumida,apuramento integral ou submissãoAT. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "QA_auxiliary_encoding_correction": {
+    "cause": "Demo middleware decoded each incoming byte chunk separately;one split UTF8 character changed in a prior-history key",
+    "scope": "local synthetic QA file only;private API and accepted active data unchanged",
+    "before": "ui-saved-before-utf8-fix.json preserved",
+    "fix": "Concatenate buffers before UTF8 decoding;boundary regression test passed",
+    "verification": "Reset from exact private API recovery via explicit QA button;save/recover/report repeated;all20sales+1purchase+1importbooks identical to frozen baseline",
+    "helper_sha256": "3cbaac752269c91c6675a10e95646292cc8191949c23700b37805ed46a49672f"
+  },
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 68,
+    "QA": 2,
+    "functional_pending": 62,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "4cebd617651ca877bd4715c661973873e69f05e1",
+    "record": "iva_l1_g6b_homologation_20261024",
+    "receipt": "l1-g6b-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g6c-qa-20261024.json

@@ -0,0 +1,224 @@
+{
+  "key": "iva_l1_g6c_P053_P054_import_assets_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "8e5565d5e0501ecd2a40ae684f4948b867308c54",
+  "base": "72e56f7a",
+  "homologation": "4cebd617/72e56f7a",
+  "group": "G6C",
+  "branches": {
+    "AUD-SIM-L1-P053": [
+      "eligible_ship_import",
+      "ship_operation_object_import"
+    ],
+    "AUD-SIM-L1-P054": [
+      "eligible_aircraft_import",
+      "aircraft_operation_object_import"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "source": {
+    "reference": "CIVA12(1)(h/i),Lei13/2016PDF11/p1426(269),by reference13(1)(f/g) and13(1)(c/d),PDF12/p1426(270);full-page visual proofs G6A/G4B reused;2022PDF2/p2252(26) and2025PDF13/p2180(13) retain h/i and do not change13",
+    "acceptance": "Tempo08/10/2026;no generic authenticity/legal revalidation",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ]
+  },
+  "preservation": {
+    "base": "72e56f7ae5b3c5d8c0f22b61778ec291b2bca2f6",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g6b-delivery-20261024.json;4cebd617/72e56f7a;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "acbd2187c64bf4952b90117d247e5d8440b71cf094aad36ffe147e2098ef9d17",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "import_books": 2,
+    "import_histories": {
+      "opportunity:330": 3,
+      "opportunity:331": 4
+    },
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 70,
+      "QA": 0,
+      "functional_pending": 62,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_import_suites": 9,
+    "frontend_total": 13,
+    "API_tests": 1,
+    "API_assertions": 24,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin timing warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject and split-multibyte UTF8 boundary passed;inherited Buffer concatenation preserved",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18644/g6c.html",
+      "observed": [
+        "four treatments mapped to two IDs",
+        "object link unknown ->indeterminate;negative ->nonapplication;affirmative ->exempt0.00",
+        "switch object to principal aircraft ->own condition unknown,object response retained;return ->response restored",
+        "4000MZN/document/2026-12 conserved",
+        "save/recover/report ->P053/P054/four treatments,Manica,opportunity332,source12h/i and13f/g",
+        "four previous new-book UI results;all23acceptedbooks identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6c-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "d09a98c6a6c73a526c8803358eef6448cdc634a8a430c6ab8fe691ecdbd32bf4"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "existing_snapshot_key": "importExemptions",
+    "no_schema_change": true,
+    "scoped_version": "import-assets/1 only for selected asset treatments;G6A/G6B keys/source remain unchanged",
+    "shared_definitions": "internationalShipEligibility/internationalAircraftEligibility export existing G4B strings without changing sale treatments",
+    "legacy_books": "20sales,1purchase and2importbooks identical/current without recalculation",
+    "history": "explicit classification archives previous result;edits keep earlier version",
+    "not_applicable_UI": "only conditions for selected principal asset/object;hidden answers retained",
+    "field11": "no deduction or ModeloA totals populated by classification",
+    "rollback": "l1-g6c-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 72,
+    "QA": 0,
+    "functional_pending": 60,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 6,
+    "QA": 0,
+    "functional_pending": 9
+  },
+  "limits": "2026/MZN;classificação12(1)(h/i),bem principal ou objecto da exploração identificado,sem baseaduaneira,direitosL13,dedução/campo11L2,taxa normal presumida,apuramento integral ou submissãoAT. Não encerraP052/abastecimentos. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_acceptance_status": "demonstrated_QA_not_installed",
+  "qa_acceptance_counts": {
+    "delivered": 70,
+    "QA": 2,
+    "functional_pending": 60,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "d46b794ab2c6113738f76c69097ae3dcddcf56dd",
+    "record": "iva_l1_g6c_homologation_20261024",
+    "receipt": "l1-g6c-delivery-20261024.json"
+  }
+}

docs/investmoz/simulations/iva-l1-g6d-qa-20261024.json

@@ -0,0 +1,230 @@
+{
+  "key": "iva_l1_g6d_P048_import_customs_QA_demonstrated_20261024",
+  "status": "delivered_with_QA_proofs_preserved",
+  "candidate": "0eb37ef59b9b65837e6791518b378fe4e64ca112",
+  "base": "2ed62165",
+  "homologation": "d46b794a/2ed62165",
+  "group": "G6D",
+  "branches": {
+    "AUD-SIM-L1-P048": [
+      "customs_transit_import",
+      "customs_temporary_import",
+      "customs_drawback_import"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 3,
+  "source": {
+    "reference": "CIVA12(1)(c),Lei13/2016PDF11/p1426(269),full-page visual proof G6A reused;2022PDF2/p2252(26) and2025PDF13/p2180(13) retain c by reference;no new expanded wording used",
+    "acceptance": "Tempo08/10/2026;no generic authenticity/legal revalidation",
+    "archive": [
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-16-I-Serie-2008-04-16.pdf",
+        "sha256": "fc373ff5637edf75ec6a9595dec8763a8503d4ee786e3b7d8f1c742eae9d80ee",
+        "pages": 28
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-248-I-Suplemento-1-2025.pdf",
+        "sha256": "ccf2a8deeca820f2dd076b4b2141b1efe3f6a806568c3a587ca59a8e92f4c251",
+        "pages": 21
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-89-I-Serie-2017-06-08.pdf",
+        "sha256": "11f0cab15eb6e51010952203ffa24fdc533a24fd642e19525fe4f46b17a1f5e5",
+        "pages": 16
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\BR-95-I-Suplemento-2025-05-21.pdf",
+        "sha256": "e0e682e2c027c3cd9c1d46a73a3f48bc5f6bdbf05667fd97314d7a3f6a456358",
+        "pages": 2
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+        "sha256": "b90dc7c14ecea2e378c4a62e8e5a47d54a5644c457baeb8b8053b92fd2a5710b",
+        "pages": 32
+      },
+      {
+        "file": "docs\\investmoz\\simulations\\source-archive\\Lei-22-2022-IVA-republicada-BR-250-2-suplemento.pdf",
+        "sha256": "ea1b0dc6f5cf6e595f6d9a19e7042f398999e0087caef1785f6e8fac571b5f53",
+        "pages": 18
+      }
+    ],
+    "existing_corpus_references": [
+      "docs/investmoz/document-corpus-inventory-2026-10-06.csv",
+      "docs/investmoz/fiscal-source-references-2026-10-06.csv"
+    ],
+    "scope_lookup_2020": {
+      "URL": "https://www.inm.gov.mz/pt-br/content/assembleia-da-rep%C3%BAblica-suplemento-n%C2%BA-1-de-231220-pag-2414-1-20-br-n%C2%BA-246-boletim-da",
+      "scope": "Official INM index identifies Lei16/2020 as altering9(13),not12(1)(c)",
+      "retrieval": "Index search text read;direct page timeout and two official PDF download attempts failed;no fullPDF obtained or claimed",
+      "use": "scope lookup for an existing reference;not a second authenticity approval and not the operative text of12(1)(c)"
+    }
+  },
+  "preservation": {
+    "base": "2ed62165b7a5b7e0a836db350fb39ace6453fed5",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_active_receipt": "l1-g6c-delivery-20261024.json;d46b794a/2ed62165;174tables/369files/29published/28relations/408geometries;no schema/content/permissions changes",
+    "frozen_fixture_sha256": "ac5f1b23de6b3e13c9b0e116b435c389d8147d5f4145b19dc234bf79596c5db6",
+    "sales_books": 20,
+    "purchase_books": 1,
+    "import_books": 3,
+    "import_histories": {
+      "opportunity:330": 3,
+      "opportunity:331": 4,
+      "opportunity:332": 4
+    },
+    "preserved_open": [
+      "P080",
+      "P084",
+      "P085"
+    ],
+    "counts": {
+      "delivered": 72,
+      "QA": 0,
+      "functional_pending": 60,
+      "documentary": 1,
+      "total": 133
+    }
+  },
+  "tests": {
+    "frontend_new": 4,
+    "existing_import_suites": 13,
+    "frontend_total": 17,
+    "API_tests": 1,
+    "API_assertions": 25,
+    "QA_database": "simulator_fiscal_delta_20261021_test:55441",
+    "transaction_rollback": true,
+    "types": "passed",
+    "production_build": "passed;existing plugin timing warnings",
+    "QA_build": "passed;existing chunk warning",
+    "QA_storage": "save/recover/reject and split-multibyte UTF8 boundary passed;inherited Buffer concatenation preserved",
+    "UI": {
+      "actor": "Codex",
+      "method": "Edge/CUA observed",
+      "URL": "http://127.0.0.1:18645/g6d.html",
+      "observed": [
+        "three treatments mapped to one ID",
+        "full customs duty exemption unknown ->indeterminate;negative ->nonapplication;affirmative with own regime ->exempt0.00",
+        "switch transit to temporary import ->own regime condition unknown,previous answers retained;return ->transit response restored",
+        "5000MZN/document/2026-12 conserved",
+        "save/recover/report ->P048/three treatments,Manica,opportunity333,source12(1)(c)",
+        "four previous new-book UI results;all24acceptedbooks identical"
+      ],
+      "manual_Tempo_reply": null,
+      "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6d-imports-20261024\\qa-recovered-report.png",
+      "screenshot_sha256": "fadcff5be7c2a7a768a87531fefab15d189f87c9181e60fc2c794b4a5a01ae8c"
+    },
+    "Word_PDF": "Existing exporter proofs reused;no new pagination claim"
+  },
+  "implementation": {
+    "existing_snapshot_key": "importExemptions",
+    "no_schema_change": true,
+    "scoped_version": "import-customs-regimes/1 only for selected customs import treatments;G6A/G6B/G6C keys/source remain unchanged",
+    "regime_confirmations": "transit/temporary/drawback have distinct keys;fullCustomsExemption differs from P049 customsExempt;partial relief or suspension cannot satisfy total exemption",
+    "legacy_books": "20sales,1purchase and3importbooks identical/current without recalculation",
+    "history": "explicit classification archives previous result;edits keep earlier version",
+    "not_applicable_UI": "only conditions for selected customs regime;hidden answers retained",
+    "field11": "no deduction or ModeloA totals populated by classification",
+    "rollback": "l1-g6d-readonly-rollback-20261024.patch checked,not applied;readers/history/reports retained"
+  },
+  "counts": {
+    "delivered": 72,
+    "QA": 1,
+    "functional_pending": 59,
+    "documentary": 1,
+    "total": 133
+  },
+  "G6": {
+    "delivered": 6,
+    "QA": 1,
+    "functional_pending": 8
+  },
+  "limits": "2026/MZN;P048/12(1)(c),trânsito/importação temporária/draubaque com isenção total de direitos,sem baseaduaneira,cálculo de direitosL13,saída de regime,dedução/campo11L2,taxa normal presumida,apuramento integral ou submissãoAT. Não confundir com vendas em regimeG5/P083. P080/P084/P085 explicitamente abertos;L1aberto;P001só05/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "qa_status_preserved": "demonstrated_QA_not_installed",
+  "delivery_followup": {
+    "served_commit": "2d889a211ba303db31dcba815e439456dfba9f36",
+    "record": "iva_l1_P048_P080_joint_homologation_20261024",
+    "receipt": "l1-g6d-g5c-delivery-20261024.json",
+    "counts": {
+      "delivered": 74,
+      "QA": 0,
+      "functional_pending": 58,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6e-qa-20261024.json

@@ -0,0 +1,161 @@
+{
+  "candidate": "1565aa4ffb13fae75e925ccdb2b7553a9b111dd5",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P052": [
+      "ship_provisions_import",
+      "ship_fuel_import",
+      "ship_technical_products_import",
+      "ship_cargo_accessories_import",
+      "aircraft_provisions_import",
+      "aircraft_fuel_import",
+      "aircraft_technical_products_import",
+      "aircraft_cargo_accessories_import"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 8,
+  "source": "Lei13/2016,CIVA12(1)(g),12(3)(a)(i–iv)/(b),PDF11–12/p1426(269–270),13(3);2022PDF2/2025PDF13g/3 maintainedbyreference",
+  "source_scope": "Ship maritime/fluvial/lacustrine international navigation;aircraft international navigation,not requirement of principallyinternationalcompany fromP054. Provisions,fuel,technicalproducts,cargoaccessories;ownexclusions only. No deduction/field11,customsduties/base ornormalVAT assumed.",
+  "new_checks": {
+    "frontend": {
+      "passed": 3,
+      "failed": 0,
+      "record": "node:test outputthissession,no savedstdoutclaimed;acceptedoldproofs reused,not rerun"
+    },
+    "API": {
+      "tests": 2,
+      "assertions": 32,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6e-supplies-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "production_build": "passed;existingplugin/chunkwarnings",
+    "QA_storage": "1testpassed,save/recover/reject,multibyteUTF8bufferboundary",
+    "UI": "CodexEdgeCUArealcomponent:coastalfishingexclusion unknown/nonapplication/exempt states,fueltanksconditiononlyfuel,save/recover/report8rows,5historyversions;notmanualTempoacceptance"
+  },
+  "technical_obstacle_resolved": {
+    "origin": "Implementationchoice,notTempobusinessrule",
+    "old_limit_characters": 1000000,
+    "observed_preserved_draft_characters": 1040665,
+    "new_limit_characters": 4000000,
+    "why": "Do not discardacceptedbooks/explicit history tofitnewbranch;allowcurrentdraftwithboundedJSONstringvalidation",
+    "evidence": "InitialAPI422 recorded intooloutput;afterfix exactprivate recoveryand4millionboundnegative testpassed;no activechange"
+  },
+  "preservation": {
+    "base": "4e4bf6b8595f1b92d5a9de1b90be8d639f34feb5",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "P048/P0802d889a21/e3269079;174tables/369files/29published/28relations/408geometries,postgres equivalent;reuse accepted code/schema/data/config/permission delta proof",
+    "frozen_fixture": "tests\\frontend\\fixtures\\iva-offers-inputs.json",
+    "sha256": "98e7e77d3ed4bd0151b8192f190b3ed1eba4e2174385c8d0aa613be04331023e",
+    "preserved": "26fiscalbooks+1offerpreparationbook(2rows,histories,deliberatepurposeedit);no recalculation",
+    "counts_before": {
+      "delivered": 74,
+      "QA": 0,
+      "functional_pending": 58,
+      "P001": 1,
+      "total": 133
+    },
+    "active_changes": 0
+  },
+  "counts": {
+    "delivered": 74,
+    "QA": 1,
+    "functional_pending": 57,
+    "documentary": 1,
+    "total": 133
+  },
+  "active": "2d889a21/e3269079unchanged;no push/install/migration",
+  "P084_P085": "ModelI.1diploma checked jointly;Despacho06/01/2010->Decreto56/2009art2->CBFLei4/2009;no direct14(3)correspondence found inreadRegulation1–16;scenario mapping recorded separately;drafts5ec2f198preservedexactly",
+  "limits": "L1open;P001only05/06;beveragesL2/L3;Statistics/AIdeferred;closingL1doesnotrequireL2/L3/alltaxes",
+  "qa_status_preserved": "P052 demonstratedQA;notinstalled;P084/P085 drafts preserved,benefits pending",
+  "delivery_followup": {
+    "served_commit": "c1314cdf90c368b51489aaf04c2cdbe59cfb88e6",
+    "receipt": "l1-g6e-delivery-20261024.json",
+    "record": "iva_l1_g6e_P052_homologation_20261024",
+    "counts": {
+      "delivered": 75,
+      "QA": 0,
+      "functional_pending": 57,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6f-qa-20261024.json

@@ -0,0 +1,159 @@
+{
+  "candidate": "29e708ba2dca2450eaff8eff6f5e19079ffc7f8e",
+  "implementation_commit": "f9fb04f9",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P050": [
+      "service_in_customs_value",
+      "accessory_service_first_destination"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA12(1)(e),Lei13/2016PDF11/p1426(269);16(1)/16(1)(b)/16(2),PDF14/p1426(272);2022PDF1–2/2025PDF12–13maintain12e byreference,notchange16;2020/2025May9(13)scopes reused",
+  "meaning": "Servicefullvalueincluded in importtaxbase,eitheralreadyincustomsvalue oraddedaccessorycharge untilfirstdestination;destinationfromtransportdocument or,initsabsence,firstbreakbulk inland. Two technicalprofiles,notnewbusinessconditions.",
+  "tax_separation": "serviceVat0.00 onlywhenownconditions;importVat remainsnull forP050,no customsbase/duties/importedgoodstaxcalculation,normalratepresumption,invoicecorrection orfield11deduction",
+  "new_inputs": "OptionalserviceImportRef,serviceBaseRef,serviceFirstDestination(onlyaccessoryprofile),serviceProvider. Servicevalue/reference/context requiredforclassification;not newmandatoryfields onoldgoods. HidegoodsCode/originCountry forservices;preserve hiddenanswers across profilechange.",
+  "reference_reuse": "P050services filteredout from importedgoods references ofP084/P085;no newtaxbenefit or goodsconversion",
+  "verification": {
+    "frontend": {
+      "new_tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "allownconditions,missing/failednotzero,ownfirstdestination,switchpreservation,service/importVATseparation,27priorfiscalbooks+946fc089drafts exact,currentoldkeys,report,malformedservicewriteguard,no service-as-goods reuse",
+      "record": "latestnode:test outputthissession;acceptedoldproofs reused,not rerun"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6f-services-20261024\\api-tests.xml"
+    },
+    "types_final": "passed",
+    "production_build_final": "passed,existingplugin/chunkwarnings",
+    "synthetic_QA_storage": "1passed includingmultibyteUTF8bufferboundary",
+    "UI": "CodexEdgeCUArealcomponent:inclusionunknown->indeterminate,no->nonapplication,yes->serviceexemption;servicefieldsownrefs;goodsfields hidden,firstdestination onlyaccessory;save/recover/report2rows/opportunity336/Manica/2026-12/document14Nov2026/5historyversions;notmanualTempoacceptance"
+  },
+  "integrity_fix": "Newmalformedoptionalreference test initially detected savepath lacked validating newencodedbook;now validatesbefore returning/onChange,no original overwritten;validoldbooks/keys preserved",
+  "preservation": {
+    "base": "77d1290258a925a104b616dc4648db33d43064ea",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "preservation": "Reuse acceptedG6Ec1314cdf/536559d6:174tables/369files/29published/28relations/408geometries;code/schema/data/config/permissions delta accepted;no active query/write in this QA task",
+    "frozen": "tests\\frontend\\fixtures\\iva-offer-paths-inputs.json",
+    "sha256": "78125d82172cda05c16b10e74ac2fdfd4eaaa25bd99cd3bde33281c2bfdd01e6",
+    "books": "27fiscalbooks+offerbook;requeststates/scopes/normal-conditionalscenarios/history946fc089preservedexactly",
+    "counts_before": {
+      "delivered": 75,
+      "QA": 0,
+      "functional_pending": 57,
+      "P001": 1,
+      "total": 133
+    }
+  },
+  "counts": {
+    "delivered": 75,
+    "QA": 1,
+    "functional_pending": 56,
+    "documentary": 1,
+    "total": 133
+  },
+  "active": "Unchangedc1314cdf/536559d6;no push/install/activequeries/schema/data/config/permissionchange",
+  "P084_P085": {
+    "authorized_partial_candidate": "946fc089",
+    "next_delivery_scope": "Preparation/requeststates/scopeddecisions/humanitarianpurpose/normalandconditionalhypotheticalscenarios,notconfirmedbenefit/notclosing2branches",
+    "documentary_scope": "IdentifyexpressapplicableCIVA14(3)procedure/link and amendments;distinguishP084internal/import andP085acquisition. ModelI.1/Despacho/CBFcotejo reused,not repeated;do notinventcertificates/approvers orclaimregulation nonexistent",
+    "preserved": "Allrows,scopeversions,deliberateedits,normal/conditionalinputs andhistory exactlyequalfrozenfixture"
+  },
+  "limits": "L1open;P001only05/06;beveragesL2/L3;classificationseparatefromfield11;Statistics/AIdeferred;L1closuredoesnotrequireL2/L3/alltaxes",
+  "qa_status_preserved": "P050 demonstratedQA,notinstalled;P084/P085 partialpreparation/scenarios includedinancestry andauthorizedfornextdelivery,notbenefitclosure",
+  "delivery_followup": {
+    "served_commit": "78c9f4a356d5eaf590d8d82168228a2f84b1f633",
+    "receipt": "l1-g6f-delivery-20261024.json",
+    "record": "iva_l1_g6f_P050_with_partial_P084_P085_homologation_20261024",
+    "counts": {
+      "delivered": 76,
+      "QA": 0,
+      "functional_pending": 56,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6g-qa-20261024.json

@@ -0,0 +1,161 @@
+{
+  "implementation_commit": "9783c54b2c70b2d91fefd08a394a21b0690af5ba",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P056": [
+      "authorized_investment_equipment"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 1,
+  "condition_count": 4,
+  "source": "CIVA12(1)(k),Lei13/2016PDF11/p1426(269);Lei22/2022PDF2/p2252(26),Lei10/2025PDF13/p2180(13)maintain k by remissão;2017rectificationPDF1 concerns6/14/annexes,not12k",
+  "meaning": "Imported equipment classified K,destined to investment in undertaking authorized under InvestmentLaw/regulation;authorization reference and applicable scope,not authorization request or automatic class lookup",
+  "source_links": [
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie",
+    "https://pt.apiex.gov.mz/investir/"
+  ],
+  "technical_choices": "Dedicated optional reference/scope fields required only for newP056 classification;traceability of statutory conditions,not additional certificate/approver or official-source revalidation;reuse importer,documents,value,period,evidence and opportunity",
+  "scope": "2026/MZN,classification of import VAT only;no customsbase/duties,automatic authorization or goodsclassification,domestic purchaseexemption,deduction/field11/ModeloA totals",
+  "result": "0.00 only ownconditions yes+reference/scope;projected assumption expressly labelled;missing=indeterminate;no=notapplicable and no presumed ordinaryrate",
+  "verification": {
+    "frontend": {
+      "tests": 3,
+      "passed": 3,
+      "failed": 0,
+      "scope": "own conditions,mistyped writes,switch retention,context invalidation,all delivered books unchanged,serviceVAT separate,partial offers unchanged,history,report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 25,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6g-investment-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Real component in Edge/CUA:unknown/no/yes authorization triad,own fields,save/recover/report one row,5 prior versions;synthetic only,not manual Tempo acceptance",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6g-investment-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "0f9f7e3409bdea1d4d6c351a572e7c37b3a09b4e",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "78c9f4a3/0f9f7e34;174 tables/369 files;29 published fiches/28 relations/408 geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g6g-preserved-inputs.json",
+    "sha256": "43b5060803730e940bc1afa5e75dac16e634da2cf3ea80ce71cab9ef6185e51d",
+    "counts_before": {
+      "delivered": 76,
+      "QA": 0,
+      "functional_pending": 56,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P056 only; preserve P050 service VAT separately and P084/P085 preparation/conditional simulation without closing benefits; no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-import-exemptions.ts": "1b4fda4e7e363e68f951eca14a415a93d08b06aaa49b41e639b44fc5c9cee488",
+    "resources/js/components/simulation-import-exemptions.tsx": "c6f36defc756eac0bb21f17e7165bb84efbbbfd120ea3be83787ffe368b7f1b1"
+  },
+  "counts_current": {
+    "delivered": 76,
+    "QA": 1,
+    "functional_pending": 55,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "78c9f4a3",
+  "remaining": "Integrate/deliver by existingGit process with manifest,fresh backup/isolatedrestore and installeddelta;no push in this QA task",
+  "limits": "P084/P085 partial only,pending;P00105/06;L1open;beveragesL2/L3;Stats/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6g-investment-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "9b26217dec945fe07b665c6ad7638a965bf104a9",
+    "receipt": "l1-g6g-delivery-20261024.json",
+    "record": "iva_l1_g6g_P056_homologation_20261024",
+    "counts": {
+      "delivered": 77,
+      "QA": 0,
+      "functional_pending": 55,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g6h-qa-20261024.json

@@ -0,0 +1,164 @@
+{
+  "implementation_commit": "69b6c49a600c02352fdb9d10b0f756dca6c500a5",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P060": [
+      "un_development_exemption",
+      "un_development_reduction"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "conditions": "Seven common statutory conditions and one own customs-relief condition per treatment;not16 treatments",
+  "source": "CIVA12(2)(c),Lei13/2016PDF11/p1426(269),12(4)PDF12/p1426(270);Lei22/2022PDF2–3 andLei10/2025PDF13 maintain2/4 by remissão;2017rectification does notchange12(2)c/4",
+  "source_links": [
+    "https://www.parlamento.mz/?post_documents=boletim-da-republica-i-serie-nr-250-quarta-feira-28-de-dezembro-de-2022",
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie"
+  ],
+  "meaning": "Materials/equipment for development projects funded by UN agencies/specialized institutions accredited with MozambiqueGovernment;exclusive project implementation;favourableFinanceMinisterdecision following priorrequest/list/importplan and customsconformity with approvedlist/plan;request is not grant",
+  "technical_choices": "Dedicated optional document references shown/required only for P060 classification;reuse importer,goods,document,date,period,evidence,opportunity;keep all answers across treatment switches. Reference fields trace statutory conditions,not newcertificate/approver or revalidation of officialsources. Exact decimal arithmetic via integers with up to6inputfractiondigits/14outputfractiondigits,no assumed fiscalrounding;negative/malformed/unknown inputs not zero. Newversion only books containingP060,oldkeys exactlycurrent.",
+  "scope": "2026/MZN,classification of own import VAT and application of expressly supplied rights-relief proportion to expressly supplied normalVAT. No customsbase/duties/normalVAT-rate calculation;no deduction/field11/ModeloA totals/serviceVAT alteration. Not automatically extend decisions/list/plan scope.",
+  "formula": "normalVAT × (100 − rightsReductionPercent)/100;partial percentage strictly between0and100;100requires ownfull-exemptiontreatment;0notapplicable;explicitnormalVAT0 distinctfrommissing",
+  "result": "Full customs exemption plus ownconditions -> importVat0.00;partial reduction -> statusreduced and exactresult;missing=indeterminate,no=notapplicable,no presumedordinarytax. Effective-declared versus projected-assumptions explicit.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Every owncondition missing/no;references and full/partial boundaries;exact fractions/large numbers/zero;malformedwriteguard;switch/context/referenceinvalidation;history;priorbooks/partialoffers exactlypreserved;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 34,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6h-development-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:decision unknown/no/assumed;normalVATmissing indeterminate;800with25%=600,50%=400;full0.00;save/recover/report2rows and5priorversions;scope/list/plan/decision/references retained. Synthetic only,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6h-development-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "163e090ea547d0c046bddecc0b4f5db150910d7d",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "9b26217d/163e090e;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions verified at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g6h-preserved-inputs.json",
+    "sha256": "0eec529d197507a74d63a046761604fa31d10d8908d4d27b79719a1d116524d8",
+    "counts_before": {
+      "delivered": 77,
+      "QA": 0,
+      "functional_pending": 55,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P060 only;preserve P056 authorization scope,P050 serviceVAT,and partial P084/P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-import-exemptions.ts": "799e9a0020e805af9f67387bfa36608c4973f15c4427d1b82c3f6b6398aed129",
+    "resources/js/components/simulation-import-exemptions.tsx": "89ab431fa6810c1f56897f203a817a41722c4a9df0cb075561dee6208e8730d1"
+  },
+  "counts_current": {
+    "delivered": 77,
+    "QA": 1,
+    "functional_pending": 54,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "9b26217d",
+  "remaining": "Integrate/deliver by existingGit with manifest,freshbackup/realisolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085 partial,pending;P00105/06;L1open;beveragesL2/L3;Stats/AI deferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6h-development-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "eb9294ef42c2cfc97eb8c2553d545e3bff7c0add",
+    "receipt": "l1-g6h-delivery-20261024.json",
+    "record": "iva_l1_g6h_P060_homologation_20261024",
+    "counts": {
+      "delivered": 78,
+      "QA": 0,
+      "functional_pending": 54,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7-reduced-bases-qa-20261024.json

@@ -0,0 +1,214 @@
+{
+  "implementation_commit": "67a96085c8828231bb7e44ca26a4acb7b915ecee",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P096": [
+      "regulated_energy"
+    ],
+    "AUD-SIM-L1-P097": [
+      "aeronautical_fees"
+    ],
+    "AUD-SIM-L1-P098": [
+      "public_works"
+    ],
+    "AUD-SIM-L1-P099": [
+      "public_water"
+    ]
+  },
+  "branch_count": 4,
+  "treatment_count": 4,
+  "source": "CIVA15(2)j/k/l/m,15(1)/(5)/(6)/(9),Lei13/2016PDF13–14/p1426(271–272);Lei22/2022PDF3mantém15(2)j–m;Lei10/2025não altera15,adita18(6),PDF13:dedução do imposto suportado relativo a essas operações na mesma proporção da base reduzida.",
+  "meaning": {
+    "P096": {
+      "treatment": "regulated_energy",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×62%",
+      "conditions": "Transmissão de energia com preço fixado porAutoridadePública,referência/âmbito/intervalo aplicáveis."
+    },
+    "P097": {
+      "treatment": "aeronautical_fees",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×85%",
+      "conditions": "Preço doserviço fixado através de taxas aeronáuticas. Não aplicar a comunicações/saneamento/telecomunicações genericamente pelo título histórico da matriz;é necessário demonstrar o preço fixado através de taxa aeronáutica15(2)k."
+    },
+    "P098": {
+      "treatment": "public_works",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×40%(redução60%,não base60%)",
+      "conditions": "Construção/reabilitação de obras públicas abrangidas15(2)l/15(9),projecto/contrato/categoria/âmbito identificados;estradas,pontes,infraestrutura água/saneamento,electrificação rural emprojectos públicos e hidráulicaagrícola noâmbito definido. Não exigir preço regulado a esta alínea."
+    },
+    "P099": {
+      "treatment": "public_water",
+      "formula": "contraprestação total antes redução,sempróprioIVA ×75%",
+      "conditions": "Água potável através derede pública,preço fixado porAutoridadePública comreferência/âmbito/intervalo aplicáveis."
+    }
+  },
+  "formula": "Base=fullconsideration before reduction excludingownVAT ×branchpercentage once;exactdecimal retained,no fiscalrounding assumed.",
+  "scope": "2026/MZN,base apenas. Percentagens62/85/40/75 são de base,não taxasIVA. Proporção18(6)registada sem calcular/conceder dedução/campo11;dedução permanece nas condições/lotes próprios. Sem taxaIVA,IVA,isenção ou totaisModeloA. Não dividir bruto comIVA sem composição esclarecida,nem reduzir montante já reduzido.",
+  "technical_choices": "NewregulatedReducedBases opportunity-scoped book in existingmodelo_a snapshot/API/dossier,no schema/permissions. Switchretainshiddenprice/projectrefs andclearsownconditions;sharedconditions retained. Inputs15integer/6fractiondigits,BigInt×percentage,outputupto8fractiondigits. Existingrefs or explicitassumptions,no certificates/approvers invented.",
+  "verification": {
+    "frontend": {
+      "tests": 6,
+      "passed": 6,
+      "failed": 0,
+      "by_branch": {
+        "AUD-SIM-L1-P096": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed",
+        "AUD-SIM-L1-P097": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed",
+        "AUD-SIM-L1-P098": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed",
+        "AUD-SIM-L1-P099": "Ownconditions unknown/no,source/scope/date/currency,exactpercentage/base,zero vsunknown passed"
+      },
+      "additional": "Eightfractiondigit exactresults from6fractioninput,no float/fiscalrounding;works40not60,pricefields irrelevanttoworks,project/categories guard,switchhiddenretention,allpreviousbooks/history/report/corruptwriteguards"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 27,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7-reduced-bases-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUArealcomponent:unknown full-before-reduction composition makesenergybaseindeterminate;unknown workscategory makesworksbaseindeterminate;restore confirms620.155/850.2125/400.10/750.1875MZN,proportion62/85/40/75%,VAT/ratenull. Save/recover/report4rows+3previousversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7-reduced-bases-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "b0e01ef737d26a991474e7fcc5d77cd330f20815",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "2a725440/b0e01ef7;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7-reduced-preserved.json",
+    "sha256": "0f106010eb54921462d64f42bf44ac551ef2ab614f6fe0eb063908d858529b01",
+    "scope": "P096–P099QA;all priorbooks/history includingP111–P120 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-reduced-bases.ts": "4fc79388066a4d012b9af279ef53212ee963ae43d858307155e9ae8a140b5285",
+    "resources/js/components/simulation-reduced-bases.tsx": "00f1e0f1490240f578401c3a6e10b6812ee5b7978bbf7d7e5c9c1a81124bc6d1",
+    "resources/js/components/simulation-monthly-iva.tsx": "6032b9605703e7e29d5fb45cc158e8da57b9af4980d312f3326ddf18ee1e8814",
+    "resources/js/lib/project-dossier.ts": "ab044a0952cc4753925768f5ba7fd422637cfb9d826c1e8c26d21d7616b6dacf"
+  },
+  "counts_current": {
+    "delivered": 103,
+    "QA": 4,
+    "functional_pending": 25,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "2a725440",
+  "remaining": "OnejointGit delivery forfourcompatiblebranches,onebackup/realisolatedrestore,perbranchQAproofsreused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "P121digital/P084/P085pending;L1open;P00105/06;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7-reduced-bases-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "2fdca86367d8bad524113b4cf6c49a0110130be9",
+    "receipt": "l1-g7-reduced-delivery-20261024.json",
+    "record": "iva_l1_g7_reduced_P096_P099_homologation_20261024",
+    "counts": {
+      "delivered": 107,
+      "QA": 0,
+      "functional_pending": 25,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7a-qa-20261024.json

@@ -0,0 +1,165 @@
+{
+  "implementation_commit": "1dda6ea25858f9fd35304458b09b8e6ab899ebb8",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P090": [
+      "public_authority_indemnity",
+      "public_authority_compensation"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(d),Lei13/2016PDF13/p1426(271);15(3)/(4)/(5)/(6),PDF14/p1426(272);Lei22/2022PDF3maintains2d/3–6,Lei10/2025doesnotamend15. Statutory public-act compensation distinct from judicial contract-breach indemnity15(6)(a).",
+  "source_links": [
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie",
+    "https://www.parlamento.mz/?post_documents=boletim-da-republica-i-serie-nr-250-quarta-feira-28-de-dezembro-de-2022"
+  ],
+  "meaning": "Determine the tax base for an identified taxable domestic supply of goods/services resulting from a public-authority act,using indemnity or other compensation;do not infer taxability from compensation/publicentity alone. Judicial contract-breach indemnity is not included by analogy.",
+  "technical_choices": "New opportunity-scoped publicAuthorityBases book inside existing modelo_a_snapshot;no schema/API/permissions change. Existing dossier/report and monthlyIVA components extended incrementally. Cash/nonmonetary/mixed form hides irrelevant fields but retains edits. Exact decimal sums with integers,up to6fractiondigits per input;no fiscalrounding assumption. Normalvalue explicitly supplied with valuationreference,not appraised by portal. References/conditions trace source,not newcertificate/approver or revalidation of officialsource.",
+  "scope": "2026/MZN;P090baseonly. BaseAmount independent from vat/rate,which alwaysremainnull. No determination of incidence,rate,exemption,tax,customsbase,deduction/field11/ModeloA totals orautomaticposting toother fiscalbooks. Components supplied netofIVA with applicable15(5)/(6)composition identified.",
+  "formula": "base = applicable net monetary component + applicable net nonmonetary normalvalue;form explicitly selects applicablecomponents;missing/invalid applicableamount orvaluationref staysnull,explicitzero is allowed;hiddenvalues not erased.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownconditions unknown/no;judicialexclusion;money/in-kind/mixed;exactlarge/fractionalamounts/zero;missingrefs;context/version/history;malformedwriteguard;allpriorbooks unchanged;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7a-public-base-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings;final build after Portuguese report-label adjustment",
+    "UI": "Realcomponent Edge/CUA:unknownact/missingvaluation indeterminate;judicialcontractbreach notapplicable;switchmoney->mixed retains250.20and1500.25,base1750.45;finalbases1500.25/1250.30withVATnull;save/recover/report2rows+5priorversions;documents/act/value/compositionrefs retained. Synthetic only,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7a-public-base-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "0a80f1c457cd5670110d153e90962671c73535f4",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "eb9294ef/0a80f1c4;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions checked at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7a-preserved-inputs.json",
+    "sha256": "418c1825be1cb6e0851d3bc9b8a6c03335349645bda5e73792fc3ff2c3bf28da",
+    "counts_before": {
+      "delivered": 78,
+      "QA": 0,
+      "functional_pending": 54,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P090 only;preserve P060decision/list/plan/scope and proportional results,P056authorization/P050serviceVAT/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-public-authority-base.ts": "667704ba8c2d26421993f5e7e2c6599afb2912e052b27a96e423cb8d01a21d85",
+    "resources/js/components/simulation-public-authority-base.tsx": "7aa05785fdb6fcb7de4c0345e9c09073ebdbb3a8b39f1bd2610da08abc8c8a89",
+    "resources/js/components/simulation-monthly-iva.tsx": "db5b4431351766f8f86b4e60195381dab17c077ca3db72de48f2fb7e0f2a320b",
+    "resources/js/lib/project-dossier.ts": "60a9dd9f4eed5884b16c7097906bc438958b3b1407976e10f4699d35c1c68b19"
+  },
+  "counts_current": {
+    "delivered": 78,
+    "QA": 1,
+    "functional_pending": 53,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "eb9294ef",
+  "remaining": "Integrate/deliver by existingGit with manifest,freshbackup/realisolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Stats/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7a-public-base-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "4193056bdd69b48cf61c25a9a7404af4f0957f3c",
+    "receipt": "l1-g7a-delivery-20261024.json",
+    "record": "iva_l1_g7a_P090_homologation_20261024",
+    "counts": {
+      "delivered": 79,
+      "QA": 0,
+      "functional_pending": 53,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7b-qa-20261024.json

@@ -0,0 +1,169 @@
+{
+  "implementation_commit": "948621a65caf1395230bfed3ddfab59e94cddda0",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P091": [
+      "commission_sale_transfer",
+      "commission_purchase_transfer"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(e),Lei13/2016PDF13/p1426(271);3(3)(c)PDF6/p1426(264);15(5)/(6)PDF14/p1426(272);Lei22/2022PDF3maintains15e,Lei10/2025PDF12maintains3c byremissão anddoesnotamend15;2017rectification doesnotamendthoseprovisions. Specialauction15(2)(g)notreplaced.",
+  "source_links": [
+    "https://www.inm.gov.mz/pt-br/content/suplemento-n%C2%BA-10-de-301216-pag-1426-259-290-br-n%C2%BA-156-boletim-da-rep%C3%BAblica-i-serie",
+    "https://www.parlamento.mz/?post_documents=boletim-da-republica-i-serie-nr-250-quarta-feira-28-de-dezembro-de-2022"
+  ],
+  "meaning": "Goods transferred under commissioncontract,includingconsignment whereapplicable;principal-to-agent sale commission usesagentagreed saleprice minuscommission;agent-to-principal purchase commission usesagentagreed purchaseprice pluscommission. Notanycommissionpayment orautonomousbrokerageservice.",
+  "technical_choices": "Newopportunity-scoped commissionBases bookinside existingmodelo_a_snapshot;incrementalexistingmonthlyIVA/dossier/report/API integration,no schema/permissionschange. Price/commission/compositionreferences netofIVA,beforeoneadjustment. Exactdecimalintegerarithmetic,upto6inputfractiondigits,noassumedfiscalrounding. Directionchange retainsallvalues/parties/documents but clearsdirectionconfirmation asintegritychoice,notneworganizationalrule. Negativedifference isdisplayed arithmetically with fiscalbaseindeterminate inthisrecorte,nozero-floor/absolutevalue,newtaxrate orapprover. Unknownamount/commissionpercentage notdefaultzero.",
+  "scope": "2026/MZN;P091baseonly. BaseAmount separatefromvat/rate(alwaysnull);no incidence,rate,tax,commissionserviceVAT,exemption,deduction/field11/ModeloAtotals orautomaticposting intootherfiscalbooks. Statutorycondition references notnewcertificates/approvers orrevalidationofacceptedofficialsources.",
+  "formula": {
+    "commission_sale_transfer": "agent agreed sale price − commission",
+    "commission_purchase_transfer": "agent agreed purchase price + commission"
+  },
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Everyowncondition missing/no;references;subtract/addonce;fractional/large/zero/negativearithmetic;directionchangeconfirmation;missingamount;context/version/history;malformedwriteguard;allpriorbooks/currentkeys preserved;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7b-commissions-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existingplugin timingwarnings",
+    "UI": "Realcomponent Edge/CUA:unknowncontract/missingcommission indeterminate;directionswitchchangesprice label/clearsconfirmation while retaining1000.25/100.10androles/references;specialauctionnotapplicable;finalsale900.15/purchase1100.35,VATnull;save/recover/report2rows+5priorversions. Syntheticonly,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7b-commissions-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "50463ca716b74a669f8e1e72354ac0dfdc80d030",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "4193056b/50463ca7;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions checked at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7b-preserved-inputs.json",
+    "sha256": "2f8e5c92cc3ce422af09631e717eaaee31b8427ada60493f0f18aeda97596a78",
+    "counts_before": {
+      "delivered": 79,
+      "QA": 0,
+      "functional_pending": 53,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P091only;preserve P090base/VATseparation/history,P060decision/list/plan/scope/proportion,P056authorization/P050serviceVAT/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-commission-base.ts": "3be1331f4da40e6292fa7f5dcfba28355af6d931a7d24f44eb081c6f16c8efb2",
+    "resources/js/components/simulation-commission-base.tsx": "5bfbb95d2dd22106d7d416fd3af0f7ae0778f22ae9d23da15ba9dd45882cfc94",
+    "resources/js/components/simulation-monthly-iva.tsx": "16c95f5eaf5d5a308c93b30523292e52ccafed9d4e7f897f8559459116fbf4ae",
+    "resources/js/lib/project-dossier.ts": "945a9e2a4a9aa6a26f7108f95d4fd237c0551dbf884cec41bcaa3eba592acc4a"
+  },
+  "counts_current": {
+    "delivered": 79,
+    "QA": 1,
+    "functional_pending": 52,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "4193056b",
+  "remaining": "Integrate/deliver by existingGit withmanifest,freshbackup/realisolatedrestore andinstalleddelta;no pushinQAtask",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7b-commissions-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "e62b7dfdc25f7c12425e89cea26f7ccf67b7d177",
+    "receipt": "l1-g7b-delivery-20261024.json",
+    "record": "iva_l1_g7b_P091_homologation_20261024",
+    "counts": {
+      "delivered": 80,
+      "QA": 0,
+      "functional_pending": 52,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7c-qa-20261024.json

@@ -0,0 +1,162 @@
+{
+  "implementation_commit": "4672789f2bf1fcce0726936e9e5bec05fb18c448",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P094": [
+      "act_sale_amount",
+      "act_normal_value"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(h),Lei13/2016PDF13/p1426(271);15(4)/(5)/(6)PDF14/p1426(272). Lei22/2022PDF3maintains15h/4–6 by remissão;Lei10/2025doesnotamend15. Rectificação2017doesnotamend15h.",
+  "meaning": "Goods transferred as result of auction,judicial/administrative sale,conciliation or settlement;value at which auction/sale effected or,where applicable,normal value. Five act kinds are contexts,not five branches. No automatic lower value or normal-value fallback.",
+  "technical_choices": "New opportunity-scoped actSaleBases book in existing modelo_a_snapshot/API/dossier;no schema/permissions change. Chosen net value and composition references,up to6fractiondigits exactly preserved,no assumed fiscal rounding. Changing act/valuation retains both values/documents and clears corresponding applicability confirmation as integrity choice,not new organizational requirement. Reuse existing documents or explicit projection assumptions;no invented certificate,appraiser or approver.",
+  "scope": "2026/MZN,P094baseonly;normal value supplied with identified basis/scope,not appraised automatically. No incidence,rate,VAT,deduction/field11/ModeloAtotals or substitution of special auctioncommission15g. Unknown values remain indeterminate,explicit zero distinguished.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "All5actkinds and2valuations;ownconditions missing/no;references/date/currency;no minimum/fallback;exactdecimal/zero;switch retention/cleared confirmation;context/history;corruptwriteguard;old books/currentkeys preserved;report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 28,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7c-act-bases-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:missing applicability and valuation reference yield indeterminate;switch to normal retains2200.50;confirming yields2200.50 instead of1500.25;specialauction condition no yields notapplicable/noIVAzero;finalact1500.25/normal2200.50,VATnull;save/recover/report2rows+5priorversions. Synthetic QA,not manual Tempo acceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7c-act-bases-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "15894f4b0493423fda5edde7d016a270fd137a30",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "e62b7dfd/15894f4b;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions checked at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7c-preserved-inputs.json",
+    "sha256": "2ffcdb0f42ac1011aa29fde5b72532c99a3c75210e754442e38af587489d542c",
+    "counts_before": {
+      "delivered": 80,
+      "QA": 0,
+      "functional_pending": 52,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P094only;preserve P091directions/references/baseVAT,P090,P060scope,P056,P050,partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-act-sale-base.ts": "ed555c826427a0964995144c59d4e801bfeebce5219a63a612f31bb977788d00",
+    "resources/js/components/simulation-act-sale-base.tsx": "384e17aa18ed5ed9a8c6c47773577e87f211c2bccb3acbe3943269a08de1485a",
+    "resources/js/components/simulation-monthly-iva.tsx": "3b2a24fde6db625c350f7366ec789b5aa7e86aa08645409203b5e96d02dc1ff3",
+    "resources/js/lib/project-dossier.ts": "852ceaf59b95d92ff57d3b711dc2bc13eb4b547e7d9f1516eb543ece83247c09"
+  },
+  "counts_current": {
+    "delivered": 80,
+    "QA": 1,
+    "functional_pending": 51,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "e62b7dfd",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7c-act-bases-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "df7cb7fa47f50ae23f52c1bdf7e48e38489cffef",
+    "receipt": "l1-g7c-delivery-20261024.json",
+    "record": "iva_l1_g7c_P094_homologation_20261024",
+    "counts": {
+      "delivered": 81,
+      "QA": 0,
+      "functional_pending": 51,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7d-qa-20261024.json

@@ -0,0 +1,167 @@
+{
+  "implementation_commit": "3bcd98e78ee42c3034cee452b8570a72cd89020e",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P095": [
+      "fuel_tax_included",
+      "fuel_tax_excluded"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(2)(i),Lei13/2016PDF13/p1426(271);15(1)/(5)/(6),PDF13–14/p1426(271–272);Lei22/2022PDF3maintains15i/1/5/6 by remissão;Lei10/2025doesnotamend15;2017rectificationdoesnotamend15i.",
+  "meaning": "Transmissions of fuel with price fixed by public authority,effected by resellers;consideration under15(1)/(5) excludes FuelTax(TC). Two input-composition treatments in one branch,not two legal benefits.",
+  "formula": {
+    "fuel_tax_included": "consideration net of own VAT but including TC minus exact TC amount",
+    "fuel_tax_excluded": "consideration already net of own VAT and TC,unchanged;no second subtraction"
+  },
+  "technical_choices": "New regulatedFuelBases opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;no schema/permissions change. Exactdecimal up to6fractiondigits,no assumed fiscalrounding. Explicit reference/scope/interval of price with operation date/month checked;end optional if no fixedterm and temporal correspondence confirmed,not invented mandatory expiry. Source/projection assumptions reused;no certification/approver. Treatment change retains amounts/documents but clears composition confirmation as integrity choice.",
+  "scope": "2026/MZN,P095baseonly;no automatic price,TC rate/amount,IVA/incidence/rate/deduction/field11/ModeloAtotals. Not general fuel purchases/services or unregulated price. Unknown TC/price parameters indeterminate;zero only explicit. TC exceeding consideration remains indeterminate,not negative/flooredzero.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownconditions missing/no;price/reference/scope/date interval including openend/boundaries;exactdecimal subtractonce/zero/excess;switch retention/clearedconfirmation;corruptwriteguard;oldbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7d-fuel-base-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:TCunknown and operation afterpriceinterval indeterminate;composition switch hidesTC/clearsconfirmation,retains100.10;alreadyexcluded preserves1500.25;pricefixed no yields notapplicable/noIVAzero;finalincluded1400.15/excluded1500.25,VATnull. Save/recover/report2rows+6priorversions. SyntheticQA,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7d-fuel-base-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "960088016944bbdd24e7479a7c08499809cb42fe",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "df7cb7fa/96008801;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7d-preserved-inputs.json",
+    "sha256": "eafc5db6d2b8c0c50f29564eefd2af15fcc77b93d030adae2feb2e75e7a86894",
+    "counts_before": {
+      "delivered": 81,
+      "QA": 0,
+      "functional_pending": 51,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P095 only;all previousbooks immutable including P094/91/90/P060/P050 and partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-fuel-base.ts": "3e00b285b2bfd4e0cdd7106be5f8ebd86dbc17b4dd83e36ccba844b6d6a7a9d2",
+    "resources/js/components/simulation-fuel-base.tsx": "d55f8ede39ed42114c9eed473684cf1a764420e63cdb0faf2af4906773b8cfd9",
+    "resources/js/components/simulation-monthly-iva.tsx": "11988f00f562c8d86db442cd7996a6640e8916feea11230f6105521985d83720",
+    "resources/js/lib/project-dossier.ts": "85ca23ac160e7e06c0e605bfc0dc1a4ed2678df94136eaaa21ccfcba883a7e7c"
+  },
+  "counts_current": {
+    "delivered": 81,
+    "QA": 1,
+    "functional_pending": 50,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "df7cb7fa",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7d-fuel-base-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "92a7418cb6b080916a4d02d3c1db4be94d3d96f1",
+    "receipt": "l1-g7d-delivery-20261024.json",
+    "record": "iva_l1_g7d_P095_homologation_20261024",
+    "counts": {
+      "delivered": 82,
+      "QA": 0,
+      "functional_pending": 50,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7e-qa-20261024.json

@@ -0,0 +1,168 @@
+{
+  "implementation_commit": "9f053ac9d3f332c432420fd5b5d31cdfb7936071",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P100": [
+      "noncash_only",
+      "cash_and_noncash"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(3)/(4),Lei13/2016PDF14/p1426(272);composition15(5)/(6);Lei22/2022PDF3maintains15(3–6)byremissão;Lei10/2025doesnotamend15;2017rectificationdoesnotamend15(3)/(4).",
+  "meaning": "Consideration not wholly or partly defined in money:money received/receivable plus normalvalue of goods/services given in exchange as consideration for identified operation. Entirely noncash only with express composition confirmation,not inferred from emptycash field.",
+  "formula": {
+    "noncash_only": "normalvalue,absence of monetary consideration explicitly confirmed",
+    "cash_and_noncash": "cashamount received/receivable + normalvalue of goods/services given in exchange"
+  },
+  "technical_choices": "New noncashBases opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;no schema/permissionschange. Exactdecimal up to6fractiondigits,no assumed fiscalrounding. Composition change retains cash/reference/normalvalue/documents but clears corresponding confirmation as integrity choice. Hidden cash is preserved but not summed in noncash_only. Normalvalue supplied with15(4)basis/scope,composition15(5)/(6)netofownVAT;no automatic appraisal/certificate/appraiser/approver.",
+  "scope": "2026/MZN,baseonly;no currencyconversion,automatic normalvaluation,incidence/rate/VAT/deduction/field11/ModeloAtotals. Unknown monetary share not inferredzero;explicitzero differentiated. Otherbranches and prior normalvalue contexts unchanged.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownconditions missing/no;exchange/agreement/normalvalue basis/scope/references;exactadditiononce/zero/largefractionalamounts;switchretention;hidden cash excluded;corruptwriteguard;alloldbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7e-noncash-base-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:normalvalue basis/moneyunknown indeterminate;switch mixed→noncash hidescash/clearsconfirmation;confirmed noncash uses2200.50 despite retained500.25;switchback recovers500.25;finalnoncash2200.50/mixed2700.75,VATnull;save/recover/report2rows+5priorversions. SyntheticQA,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7e-noncash-base-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "6234d3439285f0251af90694c9347f1936cb4f7f",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "92a7418c/6234d343;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7e-preserved-inputs.json",
+    "sha256": "825dd90f48540c83bd7c9ca8b234e0dd558a12aca19d394cfa91b32a17d0edb7",
+    "counts_before": {
+      "delivered": 82,
+      "QA": 0,
+      "functional_pending": 50,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P100 only;allpreviousbooks immutable including P095TC/P094valuation/P091/P090/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-noncash-base.ts": "d07cbefec4d54cffe41626093832972b31b8eacf0021a146655c79b189f25434",
+    "resources/js/components/simulation-noncash-base.tsx": "e8d5dd905d9c6b75ed7589e4ecf7b708bb288ba59285d409f444e799f9f09c35",
+    "resources/js/components/simulation-monthly-iva.tsx": "bc1005d31306c859dfa325f8d63e8bac98073b38f6d65ab22f736537629d4752",
+    "resources/js/lib/project-dossier.ts": "84d3c968dfa0a644f1767c09dd266fbe32b086117da0416564681e4a51e8d7f6"
+  },
+  "counts_current": {
+    "delivered": 82,
+    "QA": 1,
+    "functional_pending": 49,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "92a7418c",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7e-noncash-base-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "70b4a640ee5f790f8e6a089d157456ff437e336d",
+    "receipt": "l1-g7e-delivery-20261024.json",
+    "record": "iva_l1_g7e_P100_homologation_20261024",
+    "counts": {
+      "delivered": 83,
+      "QA": 0,
+      "functional_pending": 49,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7f-qa-20261024.json

@@ -0,0 +1,166 @@
+{
+  "implementation_commit": "e3caf553616da59222dbc2bd2327dfae602ad3db",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P101": [
+      "tax_component",
+      "accessory_component"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(5)(a)/(b),Lei13/2016PDF14/p1426(272);15(1)/(2)/(6);Lei22/2022PDF3maintains15(5)byremissão;Lei10/2025doesnotamend15;2017rectificationdoesnotamend15(5).",
+  "meaning": "Include taxes,duties,fees/otherimpositions excludingownVAT;accessory expenses charged forcommissions,packaging,transport/insurance onclientaccount. Both component treatments form one base peroperation,not parallelbases.",
+  "formula": "initial amount netofownVAT/applicableexclusions + sum of applicable components notalreadyincluded;alreadyincluded components retained without secondsum",
+  "technical_choices": "New considerationCompositions opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;operations with nested components,ids and immutableinput/history/report. No schema/permissionschange. Exactdecimal up to6fractiondigits,no assumed fiscalrounding. Componenttreatmentchange preservesamount/reference/inclusion but clearsnatureconfirmation as integritychoice. Idduplicates/malformednestedwrite guarded. References reuse documents/projectionassumptions,no newcertificates/approvers.",
+  "scope": "2026/MZN,P101compositiononly;no incidence/taxrates/IVA/deduction/field11/ModeloAtotals. Initialamount explicitlynetofownIVA and applicable15(6)exclusions;specialbases15(2)respected includingP095TCexclusion. DetailedP102exclusions notclosed by thisrecorte. Unknowncomponentamount/inclusion notassumedzero or missing;ownIVA not added ascomponent.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Ownoperationandcomponentconditions unknown/no;tax/accessory separately andtogether;ownIVA;references;addmissingonly/alreadyincluded unchanged;exactdecimal/zero;switchretention;duplicateparts/malformednestedwrite;oldbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 31,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7f-composition-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:unknown inclusion indeterminate;tax100.10alreadyincluded plusaccessory50.25 produces1050.50 from1000.25;ownIVAcondition no yields notapplicable/noIVAzero;finalbothnotincluded1150.60,VATnull;save/recover/report1operation/2components/6priorversions. SyntheticQA,not manualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7f-composition-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "0bef805ede26c9878f5e040aafbd65186ddb56f2",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "70b4a640/0bef805e;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7f-preserved-inputs.json",
+    "sha256": "6f22015f78ed08c36234b5a19ad574fbc2662d6854c1f85112e1c2bd635ec325",
+    "counts_before": {
+      "delivered": 83,
+      "QA": 0,
+      "functional_pending": 49,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P101 only;allpreviousbooks immutable including P100normalvalue/P095TC/P094/P091/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-composition-base.ts": "557d6b4b5ed2c534b69e5edf43c9e4014cdfb7362bf164829cd16e4deeabbf73",
+    "resources/js/components/simulation-composition-base.tsx": "3507c14f15e40bf018089520a46b7e22002ddbd9bffa64d179f085b0d933ae0e",
+    "resources/js/components/simulation-monthly-iva.tsx": "82694be2d0a5ac097b64d68dceeda1df239bb2bf2bce193e8112d3dadad79a95",
+    "resources/js/lib/project-dossier.ts": "c640883680629049ea851a63e28e967a70297257a55e5d885df8e32f4b81e871"
+  },
+  "counts_current": {
+    "delivered": 83,
+    "QA": 1,
+    "functional_pending": 48,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "70b4a640",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7f-composition-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "7e5710ebbd235f9478f149f8470a238c9e66ea9e",
+    "receipt": "l1-g7f-delivery-20261024.json",
+    "record": "iva_l1_g7f_P101_homologation_20261024",
+    "counts": {
+      "delivered": 84,
+      "QA": 0,
+      "functional_pending": 48,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7g-qa-20261024.json

@@ -0,0 +1,169 @@
+{
+  "implementation_commit": "acc633bf088c66042a8442d356076bdbb508ac53",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P102": [
+      "judicial_indemnity",
+      "granted_discount",
+      "third_party_payment",
+      "returnable_packaging"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 4,
+  "source": "CIVA15(6)(a–d),2016PDF14/p1426(272);27(5)(b),PDF17/p1426(275);2022PDF3maintains15(6);2025PDF14maintains27(5)(b),amends27(10),not15;2017rectificationdoesnotamendtheseprovisions.",
+  "meaning": "Four exclusions:judicial indemnity for total/partial contractbreach;granteddiscount/abatement/bonus;payment inname/onaccount of purchaser/recipient recorded inappropriate thirdpartyaccounts;packaging notactuallytransacted withseparateinvoiceindication/express agreedreturnmention.",
+  "formula": "initialamount netofownVAT with15(5)inclusions minus only exclusions stillincluded;alreadyexcluded retained without secondsubtraction",
+  "technical_choices": "New considerationExclusions opportunity-scoped book,operations with nestedparts and ownconditions/references/scope. Exactdecimal up to6fractiondigits,no assumedrounding. Typechange preservesamount/reference/scope/hiddenaccounts/invoiceexcerpt butclears ownconditions. No newcertificates/approvers. References identify judicialdeclaration/contract,discountgrant,thirdpartyaccounts/recipient,invoicepackagingmention or explicit projectionassumptions.",
+  "scope": "2026/MZN,P102baseonly;no IVA/incidence/rate/deduction/field11/regularisations/ModeloAtotals. No automaticlegaldecision orpriorperiodposting. Packagingrequiresagreedreturnmention,notactualreturn. Unknownconditions/amount/inclusion indeterminate;failedcondition yields notapplicable,notzero;exclusionsexceedinginitialamount notnegative/flooredzero.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Allfour treatments ownconditions unknown/no;judicial/contract/grant/account/recipient/invoice/scope references;subtractincludedonly/alreadyexcluded;exactdecimal/zero/excess;typechange retains hiddenvalues andclears ownconditions;corruptnestedguard;allpreviousbooks/currentkeys/history/report"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 34,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7g-exclusions-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:judicialdeclarationunknown;discountnotgranted;thirdpartyaccountconditionunknown;packagingreturnmentionunknown allpreventexclusion. Alreadyexcluded indemnity100.10notresubtracted=>899.80. Finalallincluded:1000.25−200.55=799.70,VATnull;save/recover/report1operation/4parts/8priorversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7g-exclusions-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "a89f9eca8cb388512d97aebf5e2e1ff267756dd6",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "7e5710eb/a89f9eca;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7g-preserved-inputs.json",
+    "sha256": "7bc9a3a0b2a37dbb6f342dde26c6463e2f5ce62228796e44fc0e0e213a03dfa0",
+    "counts_before": {
+      "delivered": 84,
+      "QA": 0,
+      "functional_pending": 48,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P102only;allpreviousbooks immutable including P101/P100/P095/P094/P091/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-exclusion-base.ts": "2d4d2f607eb4e24e617a5640b239d14ab4958e364cc6f3cda36a407b8b1d782f",
+    "resources/js/components/simulation-exclusion-base.tsx": "4c69345d9e49c96756727cbf909bf1d5949fa9db14c346157413dd1885258520",
+    "resources/js/components/simulation-monthly-iva.tsx": "81be9e69aeab5d544a2fb8aadcf487bb6f04ae0ab06861759709912afe9c82bf",
+    "resources/js/lib/project-dossier.ts": "af10643db841e08f14a9ef534ccf7367fe5b05e20c58b770e3a4cf51aa0192e8"
+  },
+  "counts_current": {
+    "delivered": 84,
+    "QA": 1,
+    "functional_pending": 47,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "7e5710eb",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7g-exclusions-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "5d5f3b414866969e4b2d38376402b8f264c6d19c",
+    "receipt": "l1-g7g-delivery-20261024.json",
+    "record": "iva_l1_g7g_P102_homologation_20261024",
+    "counts": {
+      "delivered": 85,
+      "QA": 0,
+      "functional_pending": 47,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7h-qa-20261024.json

@@ -0,0 +1,171 @@
+{
+  "implementation_commit": "67b8b5814955ebce761b2123969958c9f2c8bf0f",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P103": [
+      "price_comparison",
+      "referenced_correction"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 2,
+  "source": "CIVA15(7),2016PDF14/p1426(272),15(1)/(5)/(6);2022PDF3maintains15(7);2025doesnotamend15;2017rectificationdoesnotamend15(7).",
+  "meaning": "AT may correct consideration below current/normal factorygate/wholesale/retail/serviceprice,considering natureoftransmission. Comparison doesnot exerciseATpower or automaticallysubstitute referenceprice. Recordedcorrection in effective declareddata or expresslyconditional projectedscenario retains ownamount/ref/date/scope.",
+  "formula": {
+    "price_comparison": "compare exactdeclared/reference values;retain declaredbase withoutautomaticcorrection",
+    "referenced_correction": "if15(7)belowtrigger andscopeconfirmed,use explicitlyreferenced correctedamount;no max/defaultreference"
+  },
+  "technical_choices": "New valueReviews opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;exactdecimal up to6fractiondigits,no assumedrounding. Context/percourse/origin changes preserve values/references butclear affected confirmation;projected→effective cannotreuse assumedcorrectionconfirmation. No newcertificates/appraisers/approvers. Currentkeys/history/immutableinputs/report retained.",
+  "scope": "2026/MZN,P103baseonly;no automaticvaluation/legalcorrection,incidence/rate/VAT/deduction/field11/regularisation/ModeloAtotals oractiveauthorityaction. Referencecontext/scope and equivalentcomposition required. Unknowncorrectionamount notdefaultreference;no inventedfloor/maximum. Projectedcorrection clearlyconditional,notATdecision. Notbelowdoesnotdemonstrate15(7)trigger.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Allfourpricecontexts;ownconditions/references;below/equal/above;no automaticreference substitution;correctionamount/ref/date/scope/application;projected/effective distinction;exactdecimal/zero;context/percourse/originswitch retention/clearedconfirmation;oldbooks/currentkeys/history/report;corruptwriteguard"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 33,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7h-value-review-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:pricereference/missingcorrectedamount indeterminate;comparisonbelow retains1000.25 against1500.50;projected→effective clearsapplicationconfirmation;outofscope no preventsapplication;returnprojected/confirmed producesconditional1400.75,not1500.50. Save/recover/report2rows+5priorversions,VATnull. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7h-value-review-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "adb849d4fc6d840eec1123e8fc90c4c34a008da4",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "5d5f3b41/adb849d4;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7h-preserved-inputs.json",
+    "sha256": "d2e25976ee432238fa90791db01c124f24c0cfb805e213af73d4c7dab4f25f31",
+    "counts_before": {
+      "delivered": 85,
+      "QA": 0,
+      "functional_pending": 47,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P103only;allpreviousbooks immutable including P102/P101/P100/P095/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-value-review.ts": "411aa0506868afd112bac0e27571db1978b21bd8375051dc36abbe55dfad7876",
+    "resources/js/components/simulation-value-review.tsx": "ff3fc2ad0e0082a931341ae51b63d6abe2bfee00b90e5891fc4dce742e84a017",
+    "resources/js/components/simulation-monthly-iva.tsx": "c7f6a45a8533f6ce4128c912511b7712011fc365b99dfbe675d6cb2b455dfca1",
+    "resources/js/lib/project-dossier.ts": "89ee4a4abfa36c4d159edd71c936d718e2a6e99c9c8a83be669451fb309c5d2c"
+  },
+  "counts_current": {
+    "delivered": 85,
+    "QA": 1,
+    "functional_pending": 46,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "5d5f3b41",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7h-value-review-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "cd530b248bf9dee5a6e7f1e4d710346084a2421f",
+    "receipt": "l1-g7h-delivery-20261024.json",
+    "record": "iva_l1_g7h_P103_homologation_20261024",
+    "counts": {
+      "delivered": 86,
+      "QA": 0,
+      "functional_pending": 46,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g7i-qa-20261024.json

@@ -0,0 +1,170 @@
+{
+  "implementation_commit": "90b31c677f9f541364a2fdddc98d01280d4371f1",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P089": [
+      "free_company_service",
+      "private_company_asset_use",
+      "exempt_sector_asset_use"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 3,
+  "source": "CIVA15(2)(c),2016PDF13/p1426(271),4(2)(a)/(b)PDF7/p1426(265),15(4)/(5)/(6)PDF14;2022doesnotamend4,maintains15c/4–6;2025doesnotamend4/15;2017rectificationdoesnotamendtheseprovisions.",
+  "meaning": "Free services bycompany forprivate/nonbusinesspurpose4(2)(a);useofcompanygoods forprivate/nonbusinesspurpose or in exemptsector4(2)(b). Previous total/partialdeduction ongoods/elements requiredonlyfor4(2)(b),not4(2)(a). Use distinctfrompermanentgoods transferP088.",
+  "formula": "normalvalue ofservice under15(4),identifiedbasis/scope andcomposition15(5)/(6),netofownVAT",
+  "technical_choices": "New serviceNormals opportunity-scoped book in existingmodelo_a_snapshot/API/dossier;exactdecimal up to6fractiondigits,no assumedrounding. Treatment change retains amounts/documents/asset/prior deduction references butclears ownconditions,keepingcommonconditions;hiddenvalues notimposed onfree_service. References reused or explicitprojectionassumptions,no newcertificate/appraiser/approver.",
+  "scope": "2026/MZN,P089baseonly;no automaticnormalvaluation orsubstitution byassetpurchaseprice/cost;no IVA/incidence/rate/deduction/field11/regularisation/ModeloAtotals. Prior deductionfact/reference doesnot calculateorgrant deduction. Unknownconditions/normalvalue indeterminate,explicitno notapplicable notzero. Otherbooks includingP103/102/101/095unchanged.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Allthree treatments ownconditions unknown/no;free_service no priorDeduction prerequisite;assetuse requiresasset/deduction reference;normalvalue basis/scope/date/currency;exactdecimal/zero;switch preserveshiddenrefs/clearsownconditions;oldbooks/currentkeys/history/report;corruptwriteguard"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 29,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7i-service-normal-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:missingnormalvaluebasis indeterminate;privateassetuse priorDeductionno notapplicable,unknown indeterminate;switchprivateuse→free hidesasset/deductionrefs andclearsownconditions,free succeedswithoutprior deduction;switchback recoversrefs andrequiresownconditions. Save/recover/report500.25/700.50/900.75,VATnull,3rows+5priorversions. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7i-service-normal-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "33cc971a122be5334b865cb5b3b92c93485f59a0",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "cd530b24/33cc971a;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g7i-preserved-inputs.json",
+    "sha256": "f563b21e8c75ab7db66bd5c9545f539f304449877796dd71f08c9ded8ee385d0",
+    "counts_before": {
+      "delivered": 86,
+      "QA": 0,
+      "functional_pending": 46,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P089only;allpreviousbooks immutable including P103/P102/P101/P100/P095/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-service-normal.ts": "e10fa8131534982eae17ce72849fb794a8e0438c85719b872571a33c53e5f019",
+    "resources/js/components/simulation-service-normal.tsx": "b7838cc7dadd058906a3997e218deb79792d587a6daf67f7f3139ff22a0668a5",
+    "resources/js/components/simulation-monthly-iva.tsx": "8581d037947c9d764400e99627952524bcf28ed8b5bf865ba4a1cb4b74acd7ac",
+    "resources/js/lib/project-dossier.ts": "aa15412c46064a9cff6dbe2dba086e1acfe79fe50f313280ccb9ee7c89484c99"
+  },
+  "counts_current": {
+    "delivered": 86,
+    "QA": 1,
+    "functional_pending": 45,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "cd530b24",
+  "remaining": "Integrate/deliver through existingGit withmanifest,freshbackup/real isolatedrestore and installeddelta;no push in QA task",
+  "limits": "P084/P085partial,pending;P00105/06;L1open;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g7i-service-normal-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "6f1cf7b7a09796b3964b39f0b1e778f978ae60fb",
+    "receipt": "l1-g7i-delivery-20261024.json",
+    "record": "iva_l1_g7i_P089_homologation_20261024",
+    "counts": {
+      "delivered": 87,
+      "QA": 0,
+      "functional_pending": 45,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g8-services-qa-20261024.json

@@ -0,0 +1,189 @@
+{
+  "implementation_commit": "ec33fb5be2934f34d06349b84bf8e5316f90960e",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P106": [
+      "general_service"
+    ],
+    "AUD-SIM-L1-P107": [
+      "immovable_service"
+    ],
+    "AUD-SIM-L1-P108": [
+      "movable_work"
+    ],
+    "AUD-SIM-L1-P109": [
+      "activity_service"
+    ],
+    "AUD-SIM-L1-P110": [
+      "transport_service"
+    ]
+  },
+  "branch_count": 5,
+  "treatment_count": 5,
+  "QA_example_count": 10,
+  "source": "CIVA6(3),6(4)/(5)a–d,6(6),Lei13/2016 PDF7–8/p1426(265–266);Aviso BR89-I,de08/06/2017,PDF1,rectifica expressamente6(5)c/d:actividades nacionais e transporte pela distância nacional;Lei10/2025 PDF12mantém6(3–6),altera7–9digitais.",
+  "meaning": {
+    "P106": "Sede/EP/domicílio do prestador a partir do qual o serviço é prestado,sem regras especiais aplicáveis. Não usar endereço/nacionalidade do cliente.",
+    "P107": "Local do imóvel e relação do serviço,incluindo preparação/coordenação de trabalhos imobiliários,peritos/agentes. Independente da sede do prestador.",
+    "P108": "Execução total ou essencial dos trabalhos/peritagens em bens móveis corpóreos. Independente da sede do prestador.",
+    "P109": "Local material de actividades artísticas,científicas,desportivas,recreativas,ensino/similares,organizadores e serviços acessórios;6(5)c rectificado2017.",
+    "P110": "Distância nacional6(5)d rectificada2017;partida/chegada nacionais incluem percurso fora do país6(6);ida/volta são dois trajectos. Identificar distância total/nacional na mesma unidade,sem apuramento monetário."
+  },
+  "formula": "Territorial classification only;P110 exact distances retained as numerator/denominator with6(6)deemednational override,no monetaryapportionment/rounding.",
+  "scope": "Recorte2026,classificação territorial de serviços por factos próprios;sem base,taxa,IVA,isenção,dedução/campo11 ou totaisModeloA. Digital/outros6(7)/(8)exigem percursos próprios,não classificados automaticamente. P002transversal não encerrado.",
+  "technical_choices": "NewserviceLocations opportunity-scoped book in existingmodelo_a snapshot/API/dossier;no schema/permissions. Switch preserveshiddenrefs/locations/routes but clearsownconditions,keepscommon. Decimaldistance up to18integer/6fractiondigits,BigInt comparison,no float/no assumedzero. References or explicitprojectedassumptions reused,no certificates/approvers invented.",
+  "verification": {
+    "frontend": {
+      "tests": 7,
+      "passed": 7,
+      "failed": 0,
+      "by_branch": {
+        "AUD-SIM-L1-P106": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P107": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P108": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P109": "own conditions unknown/no,dates/references,domestic/foreign cases passed",
+        "AUD-SIM-L1-P110": "own conditions unknown/no,dates/references,domestic/foreign cases passed"
+      },
+      "additional": "Preservation of all oldbooks includingP105 and partialP084/P085;switch hiddenretention/ownconditions reset;scope/history/report;transport mixed route,deemed national route,zero vs unknown,invalid/decimal exact distances."
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 48,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8-services-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:unknown providercountry makesP106 indeterminate;restoration producesnational. P110 departureMZ/arrivalforeign yieldsnationalportion80.25of100.50. Saved/recovered/report10rows+3previousversions across5branches;VAT/base/rate alwaysnull. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8-services-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "aac3f463067e9178e15219262027fcb976566a2a",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "8f14f5dd/aac3f463;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g8-services-preserved.json",
+    "sha256": "bed8a17fc6bf961dc15eccc46a8c336270752728470cf196cb2c2c901085c186",
+    "scope": "P106–109 QA only;P105 and all previous books/history immutable;no active writes"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-service-location.ts": "abf13bd0f6f8aed209b38f3fd8d5906b96572de2d13f87b0d742ee3f31095a19",
+    "resources/js/components/simulation-service-location.tsx": "ede4923dc4343949821cdd1c540837261cf816afee3069d031053cac73da5339",
+    "resources/js/components/simulation-monthly-iva.tsx": "dd102e122a243f58c85db0dcde889877066c5aac9c873eb0f8f93905a6d0d848",
+    "resources/js/lib/project-dossier.ts": "03bfad1ac2a443ee4fd0a7c0091f5b3e34e17a9c8b2b75d1249ac0c96729d643"
+  },
+  "counts_current": {
+    "delivered": 88,
+    "QA": 5,
+    "functional_pending": 39,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "8f14f5dd",
+  "remaining": "One jointGit integration/delivery forfivecompatiblebranches,one backup/realrestore,individualQAproofsreused,installeddelta only. No individualbranch deployment.",
+  "limits": "P084/P085partial,pending;L1open;P00105/06;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8-services-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "03c26d66139f36573cf58362a5076b4d5f98eca2",
+    "receipt": "l1-g8-services-delivery-20261024.json",
+    "record": "iva_l1_g8_services_P106_P110_homologation_20261024",
+    "counts": {
+      "delivered": 93,
+      "QA": 0,
+      "functional_pending": 39,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g8a-qa-20261024.json

@@ -0,0 +1,171 @@
+{
+  "implementation_commit": "0682ef74e2e1523d5a424b92989de39122677898",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P105": [
+      "goods_with_transport",
+      "goods_without_transport",
+      "goods_before_import"
+    ]
+  },
+  "branch_count": 1,
+  "treatment_count": 3,
+  "source": "CIVA6(1)/(2),Lei13/2016 PDF7/p1426(265);Lei10/2025 PDF12 mantém1/2 e altera7–9 digitais.",
+  "meaning": "Local dos bens no início transporte/expedição ou,sem transporte,quando postos à disposição;regra especial do importador/transmissões subsequentes antes da importação nacional. Fora do território não equivale a isenção ou IVA zero.",
+  "formula": "Classificação territorial pelos factos6(1)/(2),sem cálculo monetário.",
+  "scope": "2026,bens corpóreos;classificação territorial apenas,sem base,taxa,IVA,isenção,dedução/campo11,direitos ou totaisModeloA. Não abrange digitais/serviços por esta regra.",
+  "technical_choices": "Livro goodsLocations por oportunidade no snapshot/API/dossier existente;sem schema/permissões. Troca conserva locais/referências ocultos e limpa condições próprias;dados e documentos reutilizáveis ou pressupostos expressos,sem certificados/aprovadores inventados.",
+  "verification": {
+    "frontend": {
+      "tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "scope": "Três percursos,condições desconhecidas/não,referências/datas,local físico e regra6(2),endereço/moeda não determinam território,troca conserva dados ocultos/limpa condições próprias,gravação/histórico/relatório e livros anteriores preservados."
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8a-goods-location-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUA componente real:local desconhecido produz indeterminado;restauradoMZ,gravação/recuperação/relatório confirmam national/outside/national,IVA/base/taxa null,3linhas e4versões anteriores. Dados sintéticos,não aceitação manualTempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8a-goods-location-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "21ce03f65ced0047ae7143e47c76f250b20029d6",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "6f1cf7b7/21ce03f6;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared at delivery",
+    "frozen": "tests\\frontend\\fixtures\\iva-g8a-preserved-inputs.json",
+    "sha256": "7b0b553abaeb83d891064cedb65ccddc730caac27a227ae2046aa3e4f5d75538",
+    "counts_before": {
+      "delivered": 87,
+      "QA": 0,
+      "functional_pending": 45,
+      "P001": 1,
+      "total": 133
+    },
+    "scope": "P105only;allpreviousbooks immutable including P089/P103/P102/P101/P095/P060/P050/partialP084P085;no active query/write"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-goods-location.ts": "c187bbaf13d408461e787786dc8cc81504fef6ed60a848f62ebffe31cfa86e6d",
+    "resources/js/components/simulation-goods-location.tsx": "e4440c1315a1b1009d9b51ced99d7e6a2fc65a3ebac05d6b5bde1d41a796784f",
+    "resources/js/components/simulation-monthly-iva.tsx": "ca7c2185d9fcf8ffc8374be4a99d3102c7e1326372859ac678603da90b3de913",
+    "resources/js/lib/project-dossier.ts": "c95bbd7e307ab2c7dcec42fc9d280709f0ecb7c9be174977ae571cc4447bf5b9"
+  },
+  "counts_current": {
+    "delivered": 87,
+    "QA": 1,
+    "functional_pending": 44,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "6f1cf7b7",
+  "remaining": "Integrar/disponibilizar pelo processoGit existente com manifesto,backup/restauro e delta instalado;sem push nesta tarefaQA.",
+  "limits": "P084/P085 parciais e pendentes;L1aberto;P00105/06;bebidasL2/L3;Estatísticas/IAadiadas.",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g8a-goods-location-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "8f14f5dde24819fce062dc316ed21dfbe033ebf8",
+    "receipt": "l1-g8a-delivery-20261024.json",
+    "record": "iva_l1_g8a_P105_homologation_20261024",
+    "counts": {
+      "delivered": 88,
+      "QA": 0,
+      "functional_pending": 44,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-g9-nondigital-qa-20261024.json

@@ -0,0 +1,264 @@
+{
+  "implementation_commit": "6cffa1188f8f0f43d8d161cf97b7a08a885055f6",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P111": [
+      "rights_service"
+    ],
+    "AUD-SIM-L1-P112": [
+      "advertising_service"
+    ],
+    "AUD-SIM-L1-P113": [
+      "telecom_service"
+    ],
+    "AUD-SIM-L1-P114": [
+      "consulting_service"
+    ],
+    "AUD-SIM-L1-P115": [
+      "data_service"
+    ],
+    "AUD-SIM-L1-P116": [
+      "finance_service"
+    ],
+    "AUD-SIM-L1-P117": [
+      "staff_service"
+    ],
+    "AUD-SIM-L1-P118": [
+      "intermediation_service"
+    ],
+    "AUD-SIM-L1-P119": [
+      "abstention_service"
+    ],
+    "AUD-SIM-L1-P120": [
+      "movable_lease_service"
+    ]
+  },
+  "branch_count": 10,
+  "treatment_count": 10,
+  "QA_example_count": 30,
+  "source": "CIVA2(1)a/b,2(2),6(3),6(7)a–j e6(8),Lei13/2016PDF6–8/p1426(264–266);23(1)/(2),25(4),26(1–3),PDF16–17. Lei22/2022não altera estes artigos. Lei10/2025PDF12mantém alíneasa–j ealtera6(7–9);PDF13art23(2)excluik e remete declaração33(2);PDF14mantém26(1–3),adita26(4)digital ealtera33(2).",
+  "meaning": {
+    "P111": {
+      "clause": "6(7)a",
+      "treatment": "rights_service",
+      "nature": "Cessão/autorização de direitos de autor,licenças,marcas e análogos"
+    },
+    "P112": {
+      "clause": "6(7)b",
+      "treatment": "advertising_service",
+      "nature": "Publicidade"
+    },
+    "P113": {
+      "clause": "6(7)c",
+      "treatment": "telecom_service",
+      "nature": "Telecomunicações"
+    },
+    "P114": {
+      "clause": "6(7)d",
+      "treatment": "consulting_service",
+      "nature": "Consultores,engenheiros,advogados,economistas,contabilistas/gabinetes de estudos,organização,investigação/desenvolvimento e similares"
+    },
+    "P115": {
+      "clause": "6(7)e",
+      "treatment": "data_service",
+      "nature": "Tratamento de dados/fornecimento de informações"
+    },
+    "P116": {
+      "clause": "6(7)f",
+      "treatment": "finance_service",
+      "nature": "Operações bancárias,financeiras,seguro/resseguro;eventual isenção independente"
+    },
+    "P117": {
+      "clause": "6(7)g",
+      "treatment": "staff_service",
+      "nature": "Colocação de pessoal"
+    },
+    "P118": {
+      "clause": "6(7)h",
+      "treatment": "intermediation_service",
+      "nature": "Intermediação em nome epor conta de outrem no fornecimento de serviço enumerado,subjacente identificado"
+    },
+    "P119": {
+      "clause": "6(7)i",
+      "treatment": "abstention_service",
+      "nature": "Obrigação de não exercer,mesmo parcialmente,actividade/direito enumerado,subjacente identificado"
+    },
+    "P120": {
+      "clause": "6(7)j",
+      "treatment": "movable_lease_service",
+      "nature": "Locação de bens móveis corpóreos,incluindo financeira,bens/contrato identificados"
+    }
+  },
+  "routes": {
+    "inbound": "Prestador semsede/EP/domicílio nacional a partir do qual presta;adquirente2(1)a/b comEP/domicílio nacional,incluindo exclusivamente isentos semdedução:territórionacional6(7),responsáveladquirente2(2)/23(2),declaração33(2)nos termosa regulamentar;sem pressupor montante/imposto devido.",
+    "outbound": "Adquirente estabelecido/domiciliado noestrangeiro:6(8)forado âmbitonacional,ainda que prestadortenha sede/EP/domicílio nacional;não isenção/IVAzero nem imposto estrangeiro presumido. Qualidadea/b oculta/conservada,não imposta aestepercurso.",
+    "domestic": "Prestador nacional apartirdo qualpresta eadquirentenacional,sem regraspróprias:6(3);qualidade prestadorSP/regimegeral ereferência permite identificarprestador23(1),casocontrário responsávelindeterminado sem apagarclassificaçãoterritorial."
+  },
+  "formula": "Territorial classification and responsible party only,no monetarycalculation. No righttodeduction prerequisite for6(7);nondigital23(2)excludedigital26(4)/32(1)c routing.",
+  "scope": "2026,serviços enumerados não digitais;localização e identificação do responsável pelas obrigações. Sem isenção confirmada,base,taxa,IVA,montante a pagar,dedução/campo11 ou totaisModeloA. P121/P130digitais eP002transversal não fechados;outros6(4)/(5)encaminhados para percursos próprios. Não automatiza declaração,pagamento,retenção ou prazo digital32(1)c.",
+  "technical_choices": "NewlistedServices opportunity-scoped book in existingmodelo_a snapshot/API/dossier;no schema/permissions. Switchpreserveshiddenparty/quality/targetrefs andclearsownconditions,keepscommon. References or explicitprojectedassumptions reused,no certificates/approvers invented. Requiredfactualrefs explainruleapplication,not provenance revalidation.",
+  "verification": {
+    "frontend": {
+      "tests": 12,
+      "passed": 12,
+      "failed": 0,
+      "by_branch": {
+        "AUD-SIM-L1-P111": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P112": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P113": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P114": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P115": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P116": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P117": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P118": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P119": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed",
+        "AUD-SIM-L1-P120": "Ownnature,unknown/no,three routes,quality a/b/other,exemptwithoutdeduction allowed,dates/references and separate responsible passed"
+      },
+      "additional": "P118/P119 underlyingclauses/refs,selfreference/digitaltarget guard;switchretains hiddenrefs andclearsownconditions;alloldbooks immutable,currentkeys/history/report/corruptwrites."
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 109,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g9-nondigital-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Realcomponent Edge/CUA:recipientqualityunknown andP118underlyingclauseunknown make resultsindeterminate;switch buyerforeign applies6(8)andhidesquality,returnMZ restoresunknown qualityandoriginalref;restorea/subjclause then save/recover/report30rows+4previousversions. VAT/base/ratealwaysnull,responsible acquirer/outside/provider. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g9-nondigital-20261024\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "4853bc7284d3ed3b1fbafa403fd8406705ac3165",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "03c26d66/4853bc72;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-g9-nondigital-preserved.json",
+    "sha256": "3132adfbbbcde4b2d8c7c7c657dfb38f743d7994650b78bab4931c443eaab628",
+    "scope": "P111–P120QA;all priorbooks/history includingP105–110 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-listed-services.ts": "fdc05407576a6c68f8158bc797331380c09e84282609a06ae2a7aa2966c54db6",
+    "resources/js/components/simulation-listed-services.tsx": "77badfa54c3bb6e25fe5153bb852cebc48262b64b4aabc9348a2b1838094917a",
+    "resources/js/components/simulation-monthly-iva.tsx": "43446ed6a23b0e101d72ea50f73cdbae0242ace92af12d836a0955cc85800d82",
+    "resources/js/lib/project-dossier.ts": "fea39f530bf7786778dbdadbb6b08678f2a4071bcccc264e3d026155477517c8"
+  },
+  "counts_current": {
+    "delivered": 93,
+    "QA": 10,
+    "functional_pending": 29,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "03c26d66",
+  "remaining": "OnejointGit integration/delivery for tencompatiblebranches,onebackup/realisolatedrestore,individualQAproofsreused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "P084/P085partial,pending;L1open;P00105/06;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g9-nondigital-20261024\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "2a7254406db3aa6e8c71bfbaf56bbcda1f139d19",
+    "receipt": "l1-g9-nondigital-delivery-20261024.json",
+    "record": "iva_l1_g9_nondigital_P111_P120_homologation_20261024",
+    "counts": {
+      "delivered": 103,
+      "QA": 0,
+      "functional_pending": 29,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-goods-allocation-qa-20261025.json

@@ -0,0 +1,198 @@
+{
+  "implementation_commit": "9b95e5e7a8d129d6256f8df1b62423b8a94c4477",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P088": [
+      "permanent_private_goods",
+      "free_goods_transfer",
+      "exempt_sector_goods",
+      "fixed_asset_20a"
+    ],
+    "AUD-SIM-L1-P124": [
+      "permanent_private_goods",
+      "free_goods_transfer",
+      "exempt_sector_goods",
+      "fixed_asset_20a"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "shared_operations_not_double_counted": true,
+  "source": "CIVA3(3)e/f,Lei13/2016PDF6–7/p1426(264–265);15(2)b,PDF13/p1426(271);20(1)a,PDF15/p1426(273). Lei22/2022PDF3mantém15(2)b e20(1)a;Lei10/2025PDF12mantém3(3)e/f e não altera15/20.",
+  "meaning": {
+    "P124": "Classificação da afectação permanente de bens a uso próprio/particular/alheio,transmissão gratuita,afectação a sector isento ou aoactivo imobilizado de bens20(1)a. Exige dedução anterior total/parcial nos bens/elementos;em3e conferir excepção de amostras/ofertas depequeno valor,sem limiar inventado. Facto histórico de dedução,não nova dedução.",
+    "P088": "Base15(2)b:preço aquisição ou,na sua falta demonstrada,preço custo,reportados ao momento da operação. ClassificaçãoP124 pode estar identificada ebaseP088 indeterminada;sem custo por defeito para preço aquisição desconhecido."
+  },
+  "formula": "15(2)b:current acquisitionprice;only if absent,currentcost.No automaticvaluation/update/depreciation/deduction.",
+  "scope": "2026/MZN,quatro tratamentos partilhados entre dois requisitos sobre a mesma operação,registada uma vez. Distinto de uso temporário de bens como serviçoP089. Sem nova dedução/campo11,regularização,taxaIVA,IVA ou totaisModeloA;dedução anterior apenas facto histórico. Excepçãoamostras/ofertas fica fora deste percurso quando aplicável;desconhecido permanece indeterminado.",
+  "technical_choices": "NewregulatedGoodsAllocations opportunity-scoped book in existingmodelo_a snapshot/API/dossier;oneoperation jointlycoversP124facts/P088base,no duplicatedentry/aggregation. Switchretains hiddenprices/refs andrequiresreviewownfacts/valuation. Money15integer/6fractiondigits,BigInt,no float/rounding. Existingrefs or explicitassumptions,no certificates/approvers/newthresholds. valuationDate meansmomenttowhichpriceisreported,not compulsorynewdocumentissue date.",
+  "verification": {
+    "frontend": {
+      "tests": 7,
+      "passed": 7,
+      "failed": 0,
+      "by_treatment": "Four ownfact paths,priorDeduction unknown/no,scope/refs/date,exactcurrent acquisition/cost and no VAT",
+      "additional": "P124classification separatedfromP088missingbase;costfallback requires explicitabsence ofacquisitionprice,currentmoment,date/scope;switchretains hiddenprices/refs andclearsconfirmations;zero vsunknown;allpreviousbooks/history/report/corruptwriteguards"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 27,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-allocation-20261025\\api-tests.xml"
+    },
+    "types": "passed",
+    "build": "passed,existing plugin timing warnings",
+    "UI": "Edge/CUArealcomponent:acquisitionabsenceunknown retainsassimilatedclassification butcostbaseindeterminate;priorDeductionunknown makesclassificationindeterminate;restorefacts,saved/recovered/report4operations1000.25/800.15/1000.25/800.15MZN and4previousversions,VAT/ratenull. SyntheticQA,notmanualTempoacceptance.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-allocation-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "1b67fa85ff91174a45c171a6cf6af821727acca5",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "63cc3367/1b67fa85;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-goods-allocation-preserved.json",
+    "sha256": "724929bfda23475531c373f2bf5a88951c192e7ecb930e1d38249d6e2cbefd14",
+    "scope": "P088/P124QA;all priorbooks/history includingP105–110 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-goods-allocation.ts": "6646a2054ebd4e6731b60719d36ce922ed50f2e062e0f980190eb20ce8c23d20",
+    "resources/js/components/simulation-goods-allocation.tsx": "08c84f4b9af21e46cd9d5af6f6bee9e12c14b111438f1649a694a27f36d14180",
+    "resources/js/components/simulation-monthly-iva.tsx": "1b27e8d3a6c79c6f8769bf5158ed8be45718f655b13cdf23b517bdb44c5a6951",
+    "resources/js/lib/project-dossier.ts": "c5de565ff7ded1fcf4d1f3a025694d3e2af4ff75e55266463758e8c1c5fcc314"
+  },
+  "counts_current": {
+    "delivered": 109,
+    "QA": 2,
+    "functional_pending": 21,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "63cc3367",
+  "remaining": "OnejointGit delivery forP088/P124,freshbackup/realisolatedrestore,acceptedQA reused,installeddeltaonly. No individualbranch deployment.",
+  "limits": "L1open;newdeduction/regularisationoutsideincrement;P00105/06;P121digital/P084/P085pending;beveragesL2/L3;Statistics/AIdeferred",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-allocation-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "6c12aabb3ac7f8296025a2af0408390bfe292bdb",
+    "receipt": "l1-goods-allocation-delivery-20261025.json",
+    "record": "iva_l1_goods_allocation_P088_P124_homologation_20261025",
+    "counts": {
+      "delivered": 111,
+      "QA": 0,
+      "functional_pending": 21,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-goods-presumptions-qa-20261025.json

@@ -0,0 +1,197 @@
+{
+  "implementation_commit": "f640e193706dd44f74a5d864d73e26c4212c0d88",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P123": [
+      "consignment_180"
+    ],
+    "AUD-SIM-L1-P126": [
+      "missing_goods",
+      "excess_consumption",
+      "found_goods"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 4,
+  "source": "CIVA Lei13/2016,3(3)d,PDF6/p1426(264);3(4),PDF7/p1426(265),páginas digitalizadas visualmente conferidas.Lei22/2022 não altera3;Lei10/2025 PDF12 mantém3(3)d/3(4).Rectificação2017 não altera estas disposições. Acervo completo seisPDF inventariado e hashes conferidos.",
+  "meaning": {
+    "P123": "Mercadorias enviadas à consignação não devolvidas em180dias da entrega ao destinatário,3(3)d. Data de entrega/destinatário,conjunto não devolvido e data de conferência identificados;prazo de180dias calculado. No dia180 o prazo ainda decorre;após o prazo,a transmissão é identificada neste recorte,sem calcular exigibilidade/base/IVA.",
+    "P126": "Presunções ilidíveis3(4):transmissão de bens adquiridos/importados/produzidos não localizados nos estabelecimentos,ou consumo excessivo face ao volume de produção;e aquisição dos bens encontrados nesses locais. Levantamento,estabelecimentos,conjunto/período e prova em contrário separados. Desconhecido indeterminado;prova identificada afasta presunção apenas no âmbito declarado,sem concessão de isenção."
+  },
+  "scope": "2026,data de conferência/âmbito identificados;classificação da operação,prazo e presunções,não base/exigibilidade/taxa/IVA,nova dedução/regularização/campo11 ou totaisModeloA.P123 não são embalagensP102;P126 não comprova aquisição efectiva/factura ou elegibilidade para margemP092/P093/P125.Devoluções parciais separadas por conjunto;devolução posterior não apaga histórico.",
+  "matrix_correction": "P123 antes designado embalagens retornáveis não devolvidas,mas180dias3(3)d corresponde a mercadorias enviadas à consignação.Designação corrigida na mesma matriz com histórico.P102 e114fechos preservados;nenhum requisito novo.",
+  "technical_choices": "goodsPresumptions poroportunidade no snapshot/API/dossier existentes;UTCdiascivis,dataentrega+180dias,dia180atéfimdia,sem calendárioinventado. Condições ereferências próprias,não certificados/aprovadores;consumoexcessivo qualitativamente fundamentado faceprodução,sempercentageminventada.Troca conserva camposocultos eexigereverconfirmações. Classificação independentes dosmontantes.",
+  "verification": {
+    "frontend": {
+      "tests": 7,
+      "passed": 7,
+      "failed": 0,
+      "coverage": "4percursos;factos/referências/datas;fronteira179/180/181dias,passagemdeano;provaemcontrário desconhecida/semref/referenciada;quantidade semlimiar;trocaconservadados;persistência/histórico/relatório/preservação"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 30,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-presumptions-20261025\\phpunit.xml"
+    },
+    "types": "passed",
+    "build": "passed;existingplugin timingwarnings",
+    "UI": "Edge/CUAcomponente real:P126 prova desconhecida deixaindeterminado;prova referenciada afasta presunção semisenção;restauro dosfactos,gravação/recuperação/relatório4operações,4versõesanteriores,P123194dias/limite2026-11-28;montantesnull.Histórico indeterminado/afastado preservado.Dadossintéticos,nãoaceitação manualTempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-presumptions-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "4ef7be3d6f651d8fb00ce95ae059772d284cd73a",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P088",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P092",
+      "AUD-SIM-L1-P093",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P124",
+      "AUD-SIM-L1-P125",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "019bcbad/4ef7be3d;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-goods-presumptions-preserved.json",
+    "sha256": "adb410b8e6c6d8f743497193f679c9eae7215b2f1343c36078c0e40183dd369d",
+    "scope": "P123/P126QA;allpriorbooks/history immutable;noactivewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-goods-presumptions.ts": "16047a0a2e7c052a42e83e3983dab7465a2ae5f1d66966896220f27625ab6f17",
+    "resources/js/components/simulation-goods-presumptions.tsx": "1dcb1d5a057d3b7a3a33beb36a912b90ea258cbc00d74a8140512b82b9b5a589",
+    "resources/js/components/simulation-monthly-iva.tsx": "ec9b9ea5fa3f044fd76bf30cac2ee54304a58d502888bf28c705e189f4135d4c",
+    "resources/js/lib/project-dossier.ts": "2c8eb800c1366614521e33930e49b66c4c9efa4a48c90a784bd4d1bf80b06c7a"
+  },
+  "counts_current": {
+    "delivered": 114,
+    "QA": 2,
+    "functional_pending": 16,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "019bcbad",
+  "remaining": "Uma entrega conjuntaP123/P126 pelo processoGit,backup/restauro fresco,provasQA reutilizadas e apenasdeltainstalado.",
+  "limits": "L1aberto;P00105/06;P121digital/P084/P085pendentes;bebidasL2/L3;Estatísticas/IAadiadas",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-goods-presumptions-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "ce9d649fbf631b584cb521ce120c98a4cb459c13",
+    "receipt": "l1-goods-presumptions-delivery-20261025.json",
+    "record": "iva_l1_goods_presumptions_P123_P126_homologation_20261025",
+    "counts": {
+      "delivered": 116,
+      "QA": 0,
+      "functional_pending": 16,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-miners-qa-20261025.json

@@ -0,0 +1,146 @@
+{
+  "implementation_commit": "4e550c389216649a72db38cf8f5e3c644223357a",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "branch_count_complete": 1,
+  "treatments": 8,
+  "examples": 9,
+  "coverage": {
+    "baggage": "Bagagem pessoal,quantidades razoáveis,sem fins comerciais;Lei2/2011,2(1)a;Decreto3/2011,1b/3a",
+    "monthly": "Remessa mensal,valor da linha e total do âmbito com outras remessas;15.000MZN nos exemplares cotejados",
+    "accumulated": "Remessas por empresa autorizada,janela e saldo não reutilizados,até seis meses;transição2025/2026 suportada",
+    "appliance": "Um electrodoméstico por tipo/ano;histórico inclui operações externas ao dossier",
+    "vehicle": "Veículo automóvel ou tractor/alfaias;direito e histórico identificados,cinco anos e restrição de alienação",
+    "return_baggage": "Fim do contrato e regresso definitivo;prazo do pedido e prorrogação expressa quando necessária",
+    "return_vehicle": "Veículo/tractor como bagagem no regresso;estadia de pelo menos um ano,direito disponível,pedido e prazos",
+    "separate_vehicle": "Substituição excepcional por veículo separado da bagagem:50%de redução,estadia curta só com autorização/pressuposto6(7);IVA normal informado com referência e aritmética decimal exacta",
+    "heirs": "Transversal aos direitos não usados,bens adquiridos em vida,herdeiro legal e pedido dentro de um ano do óbito;pedido7 não recebe automaticamente o prazo de90dias do pedido do mineiro6(5)"
+  },
+  "reference_correction": [
+    {
+      "diploma": "Lei n.º 2/2011, de 11 de Janeiro",
+      "title": "Regime Aduaneiro Aplicável aos Mineiros na República da África do Sul",
+      "issue": "BR n.º 1, I Série, 4.º suplemento, 11/01/2011",
+      "file": "docs\\investmoz\\simulations\\source-archive\\Lei-2-2011-BR-1-4-suplemento-MCNet.pdf",
+      "sha256": "a7543a68cc3287a46a83c39a04821b40f649dd06c4e9b5dc51ff0b47fba08899",
+      "url_working_copy": "https://tr-jue.mcnet.co.mz/mcnet/portal/faq/category/149/faqsdoclink",
+      "previous_url": "https://www.pgr.gov.mz/index.php/por/content/download/5617/40390/version/1/file/Lei%2Bdo%2BVoluntariado.pdf",
+      "previous_url_access": "PGR DNS unavailable to local download in this round;does not invalidate accepted official content. MCNet original obtained and rendered. No claim of byte equality with an unavailable PGR download.",
+      "articles": [
+        {
+          "articles": "1;2(1)(a–d);2(2–5);3;4",
+          "pdf_page": 1,
+          "printed_page": "not printed on this opening page",
+          "meaning": "Scope,goods,quotas,non-alienation,return,heirs,possible limit revision,alcohol/tobacco exclusion,regulation"
+        },
+        {
+          "articles": "5",
+          "pdf_page": 2,
+          "printed_page": "110-(8)",
+          "meaning": "Entry into force01/01/2011"
+        }
+      ],
+      "other_acts": "Full original has10pages and also contains Lei7/2011(Legal Regime of Volunteering). Neither original filename nor that other act is the authority for P059."
+    },
+    {
+      "diploma": "Decreto n.º 3/2011, de 16 de Março",
+      "title": "Regulamento do Regime Aduaneiro Aplicável aos Mineiros Moçambicanos em Serviço na República da África do Sul",
+      "issue": "BR n.º11,I Série,16/03/2011",
+      "file": "docs\\investmoz\\simulations\\source-archive\\Decreto-3-2011-BR-11-I-mineiros.pdf",
+      "sha256": "5bca1133666ba9c69870b89823420175b7b5b8d0eccb667ecdf5c29716f3b6be",
+      "articles": [
+        {
+          "articles": "1(definitions),2(scope),3(benefits),4(beginning)",
+          "pdf_page": 2,
+          "printed_page": "152"
+        },
+        {
+          "articles": "4(continuation),5(temporary licence),6(return),7(heirs),8(procedural moment)",
+          "pdf_page": 3,
+          "printed_page": "153"
+        }
+      ]
+    },
+    {
+      "diploma": "CIVA republicado pela Lei13/2016",
+      "article": "12(2),alínea b);proportionality in opening sentence12(2)",
+      "file": "docs/investmoz/simulations/source-archive/Lei-13-2016-CIVA-BR-156-10-suplemento.pdf",
+      "pdf_page": 11,
+      "printed_page": "1426-(269)",
+      "subsequent_cotejo": "Lei22/2022PDF2–3 andLei10/2025PDF13 maintain12(2) by reference;no new expanded text in these changes."
+    }
+  ],
+  "source_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-miners-returnees-20261025\\source-archive-inventory.json",
+  "verification": {
+    "frontend": {
+      "tests": 15,
+      "passed": 15,
+      "failed": 0,
+      "scope": "All8paths,heirs,missing/negative facts,limit boundaries,one/six month windows,year boundary,one/five year entitlements,90days/six months,exact50%arithmetic,overlapping quotas,history,isolated contexts and complete preservation of P046/125accepted branches"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 51,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback"
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge:monthly total15000→15001keeps IVA indeterminate;restored and versioned. Separate vehicle treatment confirmed→unknown keeps IVA indeterminate;restored gives160.123456×50%=80.061728. Version6/history5 saved,recovered,and actual dossier report opened. Fields without application hidden;originals/history preserved.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-miners-returnees-20261025\\qa-recovered-report.png",
+    "preservation": "125 delivered branches and P046 QA inventoried before tests. Full snapshot comparison after removing only new minerImports book. No confirmed loss,no active writes,no repeated accepted proofs."
+  },
+  "counts_current": {
+    "delivered": 125,
+    "QA": 2,
+    "functional_pending": 5,
+    "P001": 1,
+    "total": 133
+  },
+  "compatible_QA": [
+    "P046",
+    "P059"
+  ],
+  "homologation_unchanged": "a48e9749",
+  "runtime_delta": {
+    "resources/js/lib/iva-miners.ts": "96cade3d3b85dde4e098a802825d52b3abfbde66722f83348fc0f1ca0216138f",
+    "resources/js/components/simulation-miners.tsx": "40abf151b369b4dae599ca768fe8849466ce0a7122ef62c18e3b4179c095e90b",
+    "resources/js/components/simulation-monthly-iva.tsx": "25b9ec77328c57ae787388d6222eb6e4df3e15e44be6b61bce90fc389931e024",
+    "resources/js/lib/project-dossier.ts": "d4dec167e09b7be9477e806d28a3490b620650909859c13da53109747c93cb09"
+  },
+  "limitations_balance": {
+    "scope": "P059 demonstrado para mineiros moçambicanos naRSA,2026/MZN;outros países/fundamentos não são declarados automaticamente isentos nem excluídos de todo o CIVA.",
+    "monthly_limit": "Cobertura dos exemplares:15.000MZN/mês;valores superiores permanecem indeterminados,não se presume revisão do limite pelo Governo2(5),nem benefício parcial sobre o excesso.",
+    "customs": "Classificação segundo factos declarados/pressupostos expressos;portal não concede autorização,não emite DU,licença ou despacho,não calcula direitos/base aduaneira/ICE,sem dedução/campo11 ou lançamento automático no ModeloA.",
+    "temporary": "Licença temporária em férias5 não vira isenção definitiva;encaminhamento para o regime aduaneiro existente,com condições próprias.",
+    "internal_acquisition": "6(4)também refere aquisição no mercado interno;este incremento aplica apenas IVA informado da importação associada identificada,não calcula IVA da venda interna nem restitui imposições.",
+    "KAWENA": "OS07/AT/DGA/411.1/2019 permanece procedimento específico;contramarca/SAD500/armazém e outras exigências suas não foram impostas às outras vias.",
+    "digital": "Formalidades digitais P121/P130 ainda não automatizadas permanecem visíveis;sem cobertura digital integral.",
+    "travel": "P129/P133 preservados no âmbito margem/eventos,sem IVA devido,dedução42/43d,regularização44,facturação45/modelo46(2);ligação AUD-SIM-INT02 mantida.",
+    "others": "P084/P085 apenas preparação e simulação condicionada;P104 conversão condicionada;P00105/06;bebidasL2/L3;Estatísticas/IAadiadas;L1aberto."
+  },
+  "remaining_ids": {
+    "P047": "Quatro remissões12(1)b na redacção2022;falta cotejar condições operativas de partidos,mecenato,veículos oficiais diplomáticos/consulares e InstruçõesPreliminaresPauta;sem benefício aduaneiro genérico.",
+    "P058": "Decreto37/2023 obtido,art57PDF10/p1474 conferido visualmente:57(2)c(funcionários/estudantes,mais de um ano) e d(regresso antecipado por serviço doEstado) já delimitados. 57(2)b remete literalmente a bens do n.º2,mas enumeração de bens está no n.º3:divergência de remissão concreta preservada;concluir correspondência sem a corrigir silenciosamente. Ainda sem implementação/QA dos percursos;veículos não inferidos da lista de bagagem57(3).",
+    "P084_P085": "Ligação regulamentar14(3)pendente para cada cenário;ModelI.1 epreparação condicionada preservados.",
+    "P104": "ExemplarLei2/2006 já obtido;falta norma da taxa/data,sem transpor câmbio aduaneiro automaticamente.",
+    "P001": "Instrução documental doscampos05/06daedição recebida;sem renumeração automática pelos modelos antigos/2019."
+  },
+  "next": "P046/P059 formam conjunto compatível em QA. Entrega única após instrução,preservando concorrência e conferindo apenas delta instalado;sem push/instalação neste incremento.",
+  "qa_status_preserved": "QA_complete_P059_demonstrated_RSA_scope_not_delivered",
+  "delivery_followup": {
+    "served_commit": "a665ee9c974adb48706027e66fdd71b773d7358c",
+    "receipt": "l1-objective-miners-delivery-20261025.json",
+    "record": "iva_l1_objective_miners_P046_P059_homologation_20261025",
+    "counts": {
+      "delivered": 127,
+      "QA": 0,
+      "functional_pending": 5,
+      "documentary": 1,
+      "total": 133
+    },
+    "deduction_calculation": false,
+    "automatic_customs_concession": false,
+    "P104_closure": false,
+    "P084_P085_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-objective-imports-qa-20261025.json

@@ -0,0 +1,140 @@
+{
+  "implementation_commit": "08072015174dcdf8e196f803b16903869af69a4d",
+  "status": "delivered_demonstrated_scope_QA_proofs_preserved",
+  "branch_count_complete": 1,
+  "treatments": 28,
+  "meaning": "Um ramoP046,28correspondências expressas;enumeração legal exemplificativa. Isenção naimportação distinta de venda,base aduaneira,direitos e dedução. Sem fecho integralL1.",
+  "verification": {
+    "frontend": {
+      "tests": 33,
+      "passed": 33
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 105,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback"
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge:importação definitivaSim→Por esclarecer deixa IVA indeterminado;reposta condição e nova versão4/histórico3;gravação localQA,recovery,relatório real do dossier aberto. API privada conferida separadamente.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-import-source-review-20261025\\qa-recovered-report.png",
+    "preservation": "125fechos inventariados antes dos testes;nenhuma perda confirmada;comparação integral do snapshot congelado removendo apenas novo livro objectiveImports;provas a48e9749/f0596225 reutilizadas;nenhuma escrita noactivo"
+  },
+  "counts_current": {
+    "delivered": 125,
+    "QA": 1,
+    "functional_pending": 6,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "a48e9749",
+  "remaining_cases": {
+    "P046": {
+      "treatment": "Importação definitiva de bens com isenção objectiva interna",
+      "source": "CIVA12(1)a,redacçãoLei10/2025PDF12/p2180(12);art9 e anexosLei22/2022 já entregues",
+      "existing": "Implementação e QA neste incremento:28correspondências expressas;rascunho,gravação,recuperação,relatório e histórico",
+      "kind": "QA concluído;por disponibilizar",
+      "impediment": "Falta integrar numa entrega compatível;outras isenções objectivas não enumeradas não são declaradas excluídas",
+      "next": "Agrupar com próximo ramo compatível,sem entrega isolada apenas por estar emQA;reutilizar33testes/105asserções e conferir delta instalado"
+    },
+    "P047": {
+      "treatment": "Importações com benefício aduaneiro nas quatro remissões12(1)b",
+      "source": "Lei22/2022PDF2/p2252(26),12(1)b;Lei10/2025PDF13mantém:Lei7/91alterada14/92(partidos),Lei4/94(mecenato),normasdeveículosoficiaisdeMissõesDiplomáticas/Consulares,InstruçõesPreliminaresPauta",
+      "existing": "Remissões actualizadas cotejadas;12b não é qualquer benefício aduaneiro genérico",
+      "kind": "Documentação específica e desenvolvimento",
+      "impediment": "Falta cotejar as condições operativas de cada uma das quatro remissões e o âmbito do benefício de direitos nesta importação;redacção2016não pode substituir a de2022",
+      "next": "Obter/cotejar textos completos das quatro famílias e InstruçõesPreliminaresLei17/2022/Lei8/2025;mapear só os percursos demonstrados,sem atribuir IVA isento a toda redução aduaneira"
+    },
+    "P058": {
+      "treatment": "Regresso definitivo de emigrantes,funcionários civis/militares doEstado,estudantes ebolseiros",
+      "source": "CIVA12(2)a,2016PDF11/p1426(269),mantido2022/2025;legislaçãoaduaneiraremetida",
+      "existing": "Condição legal de regresso e proporcionalidade doIVA identificadas;nenhum benefício fechado",
+      "kind": "Cotejo documental específico e desenvolvimento",
+      "impediment": "Ainda não cotejados no texto integral aplicável os termos/limites aduaneiros por categoria,bens e regresso;orientação informativa genérica não fornece esses parâmetros",
+      "next": "Conferir RegrasGeraisDecreto37/2023 e alteração27/2026,art14/58/QuadrosV/VI,e legislação específica de cada categoria;conservar proporcionalidade da redução de direitos12(2),sem criar um limite comum inventado"
+    },
+    "P059": {
+      "treatment": "Mineiros moçambicanos em serviço naÁfrica doSul",
+      "source": "CIVA12(2)b;Lei2/2011arts1–4,BR1-I4suplemento11/01/2011PDF1;Decreto3/2011,BR11-I16/03/2011PDF2–3/p152–153,arts1–8;OS07/AT/DGA/411.1/2019,MCNetPDF1–5",
+      "existing": "Lei e regulamento concretos localizados;categorias,limites,regresso,separadosdebagagem e transmissão aherdeiros identificados. ProcedimentoDGA localizado paraKAWENA. Sem implementação fiscal nova neste incremento",
+      "kind": "Cotejo operacional e desenvolvimento por executar;fonte base já localizada",
+      "impediment": "Falta traduzir e verificar os percursos específicos e a proporcionalidade12(2),sem confundir limite mensal,acumulação,regresso ou benefício de veículo separado;OSKAWENA não demonstra procedimento universal",
+      "next": "Implementar percursos demonstradosLei2/2011/Decreto3/2011,com exclusão álcool/tabaco,quotas/histórico e condições próprias;registar correspondênciaIVA sem exigir novo despacho genérico apenas porque a matriz antiga o dizia. Não generalizar50%a todos os bens/mineiros"
+    },
+    "P084": {
+      "treatment": "Interesse público e fins sociais:preparação/pedido/decisão com âmbito",
+      "source": "CIVA14(2)a/14(3);cadeiaModelI.1→Despacho06/01/2010→Decreto56/2009art2→CBFLei4/2009 jácotejada",
+      "existing": "Rascunhos e cenário condicionado entregues78c9f4a3;estadospreparação/apresentado/deferido/indeferido;âmbitobens/operação/período/condições preservado",
+      "kind": "Correspondência regulamentar específica pendente",
+      "impediment": "Cadeia doModelI.1 não demonstra por si a regulamentação14(3);pesquisa delimitada desta ronda não localizou disposição de correspondência adicional",
+      "next": "Localizar norma ou instrução oficial aplicável a14(3) paraaquisição/importação14(2)a;preservar distinção pedido/decisão e não inventar aprovadores/certificados"
+    },
+    "P085": {
+      "treatment": "Aquisição de bens paraoferta aatenuar calamidadesnaturais",
+      "source": "CIVA14(2)b/14(3);mesma pesquisa documentalP084,condições distintas",
+      "existing": "Emergência,finalidade humanitária,bens,destinatário,documentos e simulação condicionada disponíveis;sem benefício confirmado",
+      "kind": "Correspondência regulamentar específica pendente",
+      "impediment": "Ainda não demonstrada norma/procedimento de emergência/doação correspondente14(2)b/14(3);ModelI.1 não é concessão. Não estender automaticamente aimportação/serviços",
+      "next": "Conferir procedimento oficial de emergência/doação e âmbito exacto;aplicar só correspondência demonstrada,sem impor o estado de pedido ordinárioP084 ao percurso de emergência"
+    },
+    "P104": {
+      "treatment": "Conversão de valores expressos emmoeda estrangeira",
+      "source": "CIVA15(8),2016PDF14/p1426(272),conferido visualmente;Lei2/2006 exemplar integral36p jáobtido,cotejo106(5),PDF18/p66",
+      "existing": "Conversão condicionada entreguee8b5ae43;original,moeda,taxa,direcção,data e fonte preservados",
+      "kind": "Parâmetro/norma de escolha de taxa e data pendente",
+      "impediment": "15(8)remeteLei2/2006;106(5)não estabelece escolha de taxa/data. Exemplar não está em falta;sem norma demonstrada não há base fiscal confirmada",
+      "next": "Localizar disposição/instrução aplicável à taxa/data para este valor tributável;distinguir câmbio aduaneiro doart16/Pauta e taxa de apresentação,sem os transpor automaticamente a15(8)"
+    },
+    "P001": {
+      "treatment": "Instrução documental doscampos05/06 daediçãoModeloA recebida",
+      "source": "DOCX62c198e9/63d45fa8/VATReturn9c0b99a8 jáaceites;novoBR72-I15/04/2019PDF1/3,Despacho26/06/2016 eModeloA,p749/751",
+      "existing": "Candidata544068e8 ecorrespondências recebidas preservadas;novomodelo oficial arquivado ecomparado,semrenumeração",
+      "kind": "Documental,fora dos132ramosfuncionais",
+      "impediment": "Modelo publicado2019 tem03vendas isentas comdireito,04remissão18(1)b,05sem direito e06imobilizado;não é a numeração05/06 daedição recebida. Não acompanha instrução que resolva essa distinção",
+      "next": "Localizar instruções correspondentes àedição recebida que distingam05/06;preservar originais e não copiar numeração de2019 ou daedição antigaAT"
+    }
+  },
+  "source_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-import-source-review-20261025\\source-archive-inventory.json",
+  "source_urls": {
+    "BR-11-I-2011-03-16.pdf": "https://archive.gazettes.africa/archive/mz/2011/mz-government-gazette-series-i-dated-2011-03-16-no-11.pdf",
+    "MCNet-miners-procedure.pdf": "https://jue.mcnet.co.mz/mcnet/portal/faq/category/154/faqsdoclink",
+    "BR-72-I-2019-04-15.pdf": "https://archive.gazettes.africa/archive/mz/2019/mz-government-gazette-series-i-dated-2019-04-15-no-72.pdf"
+  },
+  "additional_primary_sources": {
+    "Lei2_2011": "https://www.pgr.gov.mz/index.php/por/content/download/5617/40390/version/1/file/Lei%2Bdo%2BVoluntariado.pdf",
+    "Decreto27_2026_scope_notice": "https://inm.gov.mz/pt-br/content/sum%C3%A1rio-suplemento-n%C2%BA-1-de-010726-pag-1012-1-8-br-n%C2%BA-123-boletim-da-rep%C3%BAblica-i-serie-p%C3%A1g-1"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-objective-imports.ts": "859e51700fffa8990b849f0763059e577b3d71fcf3e6c7294f39c944baee8181",
+    "resources/js/components/simulation-objective-imports.tsx": "b9b07a39f60cdea7e19dda7cac8fc7ad87cafb0972c09a7c747dbaddc7578e39",
+    "resources/js/components/simulation-monthly-iva.tsx": "c5df5759b742f03b13f1d7921c8cd4db51e71f5d9fa6eb05116c6f4188c3108a",
+    "resources/js/lib/project-dossier.ts": "b4e117efdcacb266ac1996ea99fc2e7f854d6b14ad7263779f969cee1810942a"
+  },
+  "limitations_balance": {
+    "digital": "P121/P130 formalidades regulamentares,modelos eprocedimentos deentrega/pagamento ainda nãoautomatizados;sem cobertura digital integral",
+    "travel": "P129/P133 âmbito margem/eventos;sem IVAdevido,dedução42/43d,regularização44,factura45oumodelooficial46(2);ligaçãoAUD-SIM-INT02",
+    "P104": "Conversão condicionada;sem taxa/data fiscal confirmadas",
+    "P084_P085": "Preparação/simulação condicionada;sembenefício oufecho",
+    "P001": "Apenas05/06",
+    "scope": "L1aberto;bebidasL2/L3;Estatísticas/IAadiadas"
+  },
+  "next": "ProsseguirP059comfontesconcretas eQAporramo;P046aguardaentregacompatível. Não efectuarentregaindividual apenasporqueP046ficouemQA. Pesquisaoutroscasosprossegue sembloquearindependentes.",
+  "qa_status_preserved": "QA_complete_P046_not_delivered",
+  "delivery_followup": {
+    "served_commit": "a665ee9c974adb48706027e66fdd71b773d7358c",
+    "receipt": "l1-objective-miners-delivery-20261025.json",
+    "record": "iva_l1_objective_miners_P046_P059_homologation_20261025",
+    "counts": {
+      "delivered": 127,
+      "QA": 0,
+      "functional_pending": 5,
+      "documentary": 1,
+      "total": 133
+    },
+    "deduction_calculation": false,
+    "automatic_customs_concession": false,
+    "P104_closure": false,
+    "P084_P085_closure": false
+  }
+}

docs/investmoz/simulations/iva-l1-offer-paths-qa-20261024.json

@@ -0,0 +1,86 @@
+{
+  "candidate": "946fc089066fa7c7b71648da0de4035f3b8b592f",
+  "status": "partial_preparation_and_conditional_simulation_delivered_benefits_pending",
+  "authorization": "ExplicitTempo:distinctP085emergency/humanitarianpurpose andP084requeststates;presentingdoesnotgrant;decisionspreservegoods/operation/period/conditions;normalandconditionalhypotheticalscenarios;documentaryconference stillrequired",
+  "P084": {
+    "states": [
+      "preparation",
+      "presented",
+      "granted",
+      "denied"
+    ],
+    "scope": "Immutable explicitrequestRecords retain state,goods,operation,period,conditions,decisionreference/date;allrecordedscopes showninUI/report;edits/currentrequest donot replace prior decisions or extend them toother goods/operations/periods/opportunities",
+    "precision": "Months,exact calendardates,or literaloperation/temporalscope including untilrevocation/withoutend;no artificialenddate orsingleoperation restriction when thedocumentstatesotherwise",
+    "incomplete": "Draft can save incomplete;recording scopeddecision requires fouruserrequested scopeelements,not a new certificate/approver;document/date optional ifnotavailable",
+    "not_submission": "No request sent to authority;declaredrecordstate isnot a grant bysimulator"
+  },
+  "P085": {
+    "fields": "Emergency/disaster,nature,humanitarianpurpose,goods,recipient,availabledocuments,mitigation",
+    "procedure": "Only applyemergency/donation procedurewhen correspondence demonstrated;not appliednow;P085acquisition scope retained,no automaticimport extension orP084status requirement"
+  },
+  "scenarios": {
+    "normal": "User-indicated VAT with documentorprojectionpremise;missing/invalidamountororigin remainsindeterminate,no inferrednormalrate/base",
+    "conditional": "Explicit hypotheticalassumption+materialconditions/context required;unknown/contradictedconditions giveindeterminate;0.00 onlylabelledhypotheticalconditionalexemption,notgrantedorapplied",
+    "application": "Never modifies VATresults,field11,ModeloAtotals orrequeststatus;evenrecordeddeferido doesnotautoapply"
+  },
+  "reuse": "Existingper-opportunity reference reuse fills emptyfields only;optional availabledocuments canappend primaryreference without overwriting otherdocuments;all27priorfiscalbooks andoldofferhistory/deliberatepurpose preservedexactly",
+  "verification": {
+    "frontend": {
+      "passed": 4,
+      "failed": 0,
+      "scope": "requestnotgrant,scopeddecisionhistory includingexact/literalperiods,P085ownpurpose,scenariopremises,save/recover/reportpreservation",
+      "record": "latestnode:test outputthissession;acceptedoldproofs not rerun"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 31,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-offer-paths-20261024\\api-tests.xml"
+    },
+    "types_final": "passed",
+    "production_build_final": "passed;existingplugin/chunkwarnings",
+    "UI": "CodexEdgeCUA:presentedstate,priorpartialgrantNovemberonly,normal800/conditional0hypothesis;withdrawassumption->indeterminate;incompletescopecannotreplacepriorrecord;P085humanitarianpurpose/normal160;version/save/recover/reportwithallrecords,4historicalversions. Exact/literalperiodvariants coveredbyunit tests,not separateUIclaim;notmanualTempoacceptance"
+  },
+  "regulatory_correspondence": {
+    "status": "Still not demonstrated;not closed or declarednonexistent",
+    "established_chain": "ModelI.1/Despacho06Jan2010->Decreto56/2009art2->CBFLei4/2009;not demonstrated implementinglinkCIVA14(3)",
+    "this_session": "Jointtargetedqueries foundno newlyestablishedprimarylink;directATfiscal listing returnedno readabletoolcontent,whichisnot evidenceofabsence;no unreadsources adopted",
+    "next": "Locate/read specific14(3) implementinglink or expressly applicable procedure,withinternalacquisition/import scope and amendments;onlythenapplyrespectivebenefit",
+    "no_invented_requirements": "No certificate,taxclearance,projectapproval,newauthorityorapprover created;Tempo productclarification isnotdocumentaryproof"
+  },
+  "counts": {
+    "delivered": 75,
+    "QA_complete_branches": 0,
+    "functional_pending": 57,
+    "P001": 1,
+    "total": 133
+  },
+  "installed": "G6E/P052c1314cdf,receipt536559d6;thisclarification946fc089QAonly,nopush/install",
+  "preservation_before_tests": {
+    "frozen": "tests\\frontend\\fixtures\\iva-g6e-inputs.json",
+    "sha256": "f1ac7bd08994dfcf34f8567dffca98acf945f722093791ce8bbe94d679ac3af5",
+    "accepted_delivered_before_install": 74,
+    "accepted_QA": [
+      "P052"
+    ],
+    "preserved": "27fiscalbooks+offerbook(2rows,deliberateedits,histories)",
+    "confirmed_losses": [],
+    "scope": "Tempo explicitP084requeststates/scopeddecision,P085emergency/humanitarianpurpose,normal/conditionalhypotheticalscenarios;no automaticbenefit/activechange",
+    "installation_in_progress": "c1314cdf;separateverifiedreceipt"
+  },
+  "limits": "L1open;P001only05/06;beveragesL2/L3;Statistics/AIdeferred;classificationdistinctfromdeduction/field11;L1closuredoesnotrequireL2/L3/alltaxes",
+  "qa_status_preserved": "partial offer-path clarification demonstratedQA,not installed;P084/P085benefits remainpending",
+  "delivery_followup": {
+    "served_commit": "78c9f4a356d5eaf590d8d82168228a2f84b1f633",
+    "receipt": "l1-g6f-delivery-20261024.json",
+    "record": "iva_l1_g6f_P050_with_partial_P084_P085_homologation_20261024",
+    "counts": {
+      "delivered": 76,
+      "QA": 0,
+      "functional_pending": 56,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-p047-families-qa-20261025.json

@@ -0,0 +1,253 @@
+{
+  "status": "P047 delivered in demonstrated scope",
+  "base": "4f28fac5",
+  "homologation_unchanged": "e38aa749",
+  "receipt_preserved": "9019f766",
+  "counts": {
+    "delivered": 129,
+    "QA": 0,
+    "functional_pending": 3,
+    "documentary": 1,
+    "total": 133
+  },
+  "delivered_preserved": [
+    "AUD-SIM-L1-P002",
+    "AUD-SIM-L1-P003",
+    "AUD-SIM-L1-P004",
+    "AUD-SIM-L1-P005",
+    "AUD-SIM-L1-P006",
+    "AUD-SIM-L1-P007",
+    "AUD-SIM-L1-P008",
+    "AUD-SIM-L1-P009",
+    "AUD-SIM-L1-P010",
+    "AUD-SIM-L1-P011",
+    "AUD-SIM-L1-P012",
+    "AUD-SIM-L1-P013",
+    "AUD-SIM-L1-P014",
+    "AUD-SIM-L1-P015",
+    "AUD-SIM-L1-P016",
+    "AUD-SIM-L1-P017",
+    "AUD-SIM-L1-P018",
+    "AUD-SIM-L1-P019",
+    "AUD-SIM-L1-P020",
+    "AUD-SIM-L1-P021",
+    "AUD-SIM-L1-P022",
+    "AUD-SIM-L1-P023",
+    "AUD-SIM-L1-P024",
+    "AUD-SIM-L1-P025",
+    "AUD-SIM-L1-P026",
+    "AUD-SIM-L1-P027",
+    "AUD-SIM-L1-P028",
+    "AUD-SIM-L1-P029",
+    "AUD-SIM-L1-P030",
+    "AUD-SIM-L1-P031",
+    "AUD-SIM-L1-P032",
+    "AUD-SIM-L1-P033",
+    "AUD-SIM-L1-P034",
+    "AUD-SIM-L1-P035",
+    "AUD-SIM-L1-P036",
+    "AUD-SIM-L1-P037",
+    "AUD-SIM-L1-P038",
+    "AUD-SIM-L1-P039",
+    "AUD-SIM-L1-P040",
+    "AUD-SIM-L1-P041",
+    "AUD-SIM-L1-P042",
+    "AUD-SIM-L1-P043",
+    "AUD-SIM-L1-P044",
+    "AUD-SIM-L1-P045",
+    "AUD-SIM-L1-P046",
+    "AUD-SIM-L1-P048",
+    "AUD-SIM-L1-P049",
+    "AUD-SIM-L1-P050",
+    "AUD-SIM-L1-P051",
+    "AUD-SIM-L1-P052",
+    "AUD-SIM-L1-P053",
+    "AUD-SIM-L1-P054",
+    "AUD-SIM-L1-P055",
+    "AUD-SIM-L1-P056",
+    "AUD-SIM-L1-P057",
+    "AUD-SIM-L1-P059",
+    "AUD-SIM-L1-P060",
+    "AUD-SIM-L1-P061",
+    "AUD-SIM-L1-P062",
+    "AUD-SIM-L1-P063",
+    "AUD-SIM-L1-P064",
+    "AUD-SIM-L1-P065",
+    "AUD-SIM-L1-P066",
+    "AUD-SIM-L1-P067",
+    "AUD-SIM-L1-P068",
+    "AUD-SIM-L1-P069",
+    "AUD-SIM-L1-P070",
+    "AUD-SIM-L1-P071",
+    "AUD-SIM-L1-P072",
+    "AUD-SIM-L1-P073",
+    "AUD-SIM-L1-P074",
+    "AUD-SIM-L1-P075",
+    "AUD-SIM-L1-P076",
+    "AUD-SIM-L1-P077",
+    "AUD-SIM-L1-P078",
+    "AUD-SIM-L1-P079",
+    "AUD-SIM-L1-P080",
+    "AUD-SIM-L1-P081",
+    "AUD-SIM-L1-P082",
+    "AUD-SIM-L1-P083",
+    "AUD-SIM-L1-P086",
+    "AUD-SIM-L1-P087",
+    "AUD-SIM-L1-P088",
+    "AUD-SIM-L1-P089",
+    "AUD-SIM-L1-P090",
+    "AUD-SIM-L1-P091",
+    "AUD-SIM-L1-P092",
+    "AUD-SIM-L1-P093",
+    "AUD-SIM-L1-P094",
+    "AUD-SIM-L1-P095",
+    "AUD-SIM-L1-P096",
+    "AUD-SIM-L1-P097",
+    "AUD-SIM-L1-P098",
+    "AUD-SIM-L1-P099",
+    "AUD-SIM-L1-P100",
+    "AUD-SIM-L1-P101",
+    "AUD-SIM-L1-P102",
+    "AUD-SIM-L1-P103",
+    "AUD-SIM-L1-P104",
+    "AUD-SIM-L1-P105",
+    "AUD-SIM-L1-P106",
+    "AUD-SIM-L1-P107",
+    "AUD-SIM-L1-P108",
+    "AUD-SIM-L1-P109",
+    "AUD-SIM-L1-P110",
+    "AUD-SIM-L1-P111",
+    "AUD-SIM-L1-P112",
+    "AUD-SIM-L1-P113",
+    "AUD-SIM-L1-P114",
+    "AUD-SIM-L1-P115",
+    "AUD-SIM-L1-P116",
+    "AUD-SIM-L1-P117",
+    "AUD-SIM-L1-P118",
+    "AUD-SIM-L1-P119",
+    "AUD-SIM-L1-P120",
+    "AUD-SIM-L1-P121",
+    "AUD-SIM-L1-P122",
+    "AUD-SIM-L1-P123",
+    "AUD-SIM-L1-P124",
+    "AUD-SIM-L1-P125",
+    "AUD-SIM-L1-P126",
+    "AUD-SIM-L1-P127",
+    "AUD-SIM-L1-P128",
+    "AUD-SIM-L1-P129",
+    "AUD-SIM-L1-P130",
+    "AUD-SIM-L1-P131",
+    "AUD-SIM-L1-P132",
+    "AUD-SIM-L1-P133"
+  ],
+  "families": {
+    "party": {
+      "source": "Lei7/91 art15(1)a/2,PDF11;Lei14/92 PDF23–24 não altera15",
+      "implemented": "Equipamento necessário ao funcionamento próprio; exclui actividade económica empresarial. Não acrescenta quota diplomática nem aprovação organizacional."
+    },
+    "patronage": {
+      "source": "Lei4/94 art7,PDF2;Decreto29/98 Regulamentoarts1–7,10/11,PDF7–9",
+      "implemented": "Livros culturais/científicos/escolares e insumos para produção nacional; percurso de liberalidade com comunicações,termo,incompatibilidades,irreversibilidade/confirmação da fonte. Outros bens apenas com disposição expressa,sem isenção por doação genérica. Não calcula incentivos ao rendimento."
+    },
+    "diplomatic": {
+      "source": "Decreto22/2021 arts2–9/11/12,PDF1–2/p425–426;revogação3/83 no13",
+      "implemented": "Sete categorias;reciprocidade,registo,pedido viaMINEC,limite próprio e histórico;quotas3/2/1,menor limite por reciprocidade,controlo conjunto e janela5anos;agências/organizações segundo acordo identificado,sem transplantar quotas."
+    },
+    "ipp": {
+      "source": "IPP22 Lei17/2022 PDF4–5;Lei8/2025 PDF2–3;Decreto37/2023 arts12(3),27/28/QuadroV;Decreto27/2026 art3PDF4",
+      "implemented": "30itens e disposição específica identificada;confirmação da correspondência e condições próprias,referências,pedido prévio,uso e decisão de âmbito. Taxa0%,redução e encargos suportados peloEstado não são tratados automaticamente como isenção. Competências pela data da decisão/previsão;transição31/07/2026,30dias após publicação;item30 anterior exige disposição de competência específica."
+    }
+  },
+  "examples": 42,
+  "verification": {
+    "frontend": {
+      "tests": 48,
+      "passed": 48
+    },
+    "API": {
+      "tests": 1,
+      "assertions": 208,
+      "guarded_database": "simulator_fiscal_delta_20261021_test:55441",
+      "rollback": true,
+      "all_previous_snapshot_members_equal": true
+    },
+    "types": "passed",
+    "build": "passed",
+    "UI": "Componente real: campos adaptados por família,quantidade oculta preservada,troca limpa confirmações,gravação/recuperação/relatório; ui-saved-state.json/report-dom.txt/P047-recovered-report.png"
+  },
+  "scope_limits": [
+    "Classifica IVA por remissão apenas com isenção de direitos demonstrada ou pressuposto expresso; não concede benefício aduaneiro.",
+    "Não automatiza classificação pautal nem todos os procedimentos de cada regime referido. Condições específicas ausentes permanecem indeterminadas.",
+    "Pedido apresentado não concede;deferimento previsto é apenas cenário condicionado.",
+    "Sem direitos,ICE,base aduaneira,dedução/campo11,alienação ou soma aos livros anteriores.",
+    "P058 quatro percursosQA4f28fac5 preservados;três questões residuais permanecem abertas.",
+    "P084/P085 procedimentoTempo entregue preservado;falta somente correspondência específica de formulário/instrução e mapeamento.",
+    "P001 limitado05/06 da edição recebida;sem renumeração a partir de outros modelos.",
+    "Formalidades digitais não automatizadas e cálculo fiscal restante de ramos com âmbito limitado conservados;L1aberto."
+  ],
+  "source_records": [
+    {
+      "file": "docs/investmoz/simulations/source-archive/Lei-7-1991-Partidos-IFES.pdf",
+      "url": "https://www.ifes.org/sites/default/files/migrate/el00091.pdf",
+      "sha256": "6b783a0bb3330688ef10660a58060d9724aa2da6a873d234fe902f0eaaeda42d",
+      "pages": 21,
+      "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais."
+    },
+    {
+      "file": "docs/investmoz/simulations/source-archive/Lei-14-1992-BR42.pdf",
+      "url": "https://archive.gazettes.africa/archive/mz/1992/mz-government-gazette-series-i-supplement-dated-1992-10-14-no-42.pdf",
+      "sha256": "089fff7423e99a70a230a73ca379e4ea3a91d124703f91016e57ff82794b9e56",
+      "pages": 24,
+      "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais."
+    },
+    {
+      "file": "docs/investmoz/simulations/source-archive/Lei-4-1994-BR37-3-suplemento.pdf",
+      "url": "https://archive.gazettes.africa/archive/mz/1994/mz-government-gazette-series-i-supplement-no-3-dated-1994-09-13-no-37.pdf",
+      "sha256": "210df9db8980d0a5690cd187a6eeec7e37a900d743e39062c16f4e0d12215c7e",
+      "pages": 4,
+      "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais."
+    },
+    {
+      "file": "docs/investmoz/simulations/source-archive/Decreto-22-2021-BR70.pdf",
+      "url": "https://archive.gazettes.africa/archive/mz/2021/mz-government-gazette-series-i-dated-2021-04-14-no-70.pdf",
+      "sha256": "a8fac38dcfe08f9c7a8e46254cff10e1ec82fc4f7a8d88ad6e4fe7d91ffc21a5",
+      "pages": 4,
+      "origin": "Texto legislativo oficial; IFES reproduz exemplar da Assembleia, BR preservado nos demais."
+    },
+    {
+      "file": "docs/investmoz/simulations/source-archive/Decreto-29-1998-BR22-5-suplemento.pdf",
+      "url": "https://fracessoriasa.co.mz/wp-content/uploads/2021/10/53-Lei-do-Mecenato-Regulamento-patrocinios-e-doacoes.pdf",
+      "sha256": "6242cbe675faadf085f43f95ec8c7e8868aafe67c3b2ab2bb010992288f954f8",
+      "pages": 9,
+      "origin": "BR22-I 5.º suplemento09/06/1998, exemplar completo9p;Decreto29/98 nasp7–9"
+    }
+  ],
+  "active_writes": false,
+  "proposed_group": {
+    "P047": "um ramo concluído emQA no âmbito acima",
+    "P058": "quatro percursos de bagagem emQA parcial;semfecho",
+    "requirements": "Integração compatível commain,preservação concorrente,backup/restauro autenticado e conferência só do delta;nenhuma entrega executada neste incremento."
+  },
+  "qa_status_preserved": "Concluído em QA no âmbito demonstrado de CIVA12(1)b; por disponibilizar em conjunto compatível",
+  "qa_counts_preserved": {
+    "delivered": 128,
+    "QA": 1,
+    "functional_pending": 3,
+    "P001": 1,
+    "total": 133
+  },
+  "delivery_followup": {
+    "served_commit": "ada9629bb65ba186f54d970f0e41194888ebf53b",
+    "receipt": "l1-p047-baggage-delivery-20261025.json",
+    "record": "iva_l1_P047_partial_P058_homologation_20261025",
+    "counts": {
+      "delivered": 129,
+      "QA": 0,
+      "functional_pending": 3,
+      "documentary": 1,
+      "total": 133
+    },
+    "P058_closure": false,
+    "L1": "open"
+  }
+}

docs/investmoz/simulations/iva-l1-p084-p085-draft-preparation-qa-20261024.json

@@ -0,0 +1,68 @@
+{
+  "candidate": "5ec2f198a35fd09e1e027f1db6fdf0b6d960114a",
+  "status": "draft_preparation_only_demonstrated_QA;P084/P085 benefits and complete branches remain pending;not installed",
+  "authorization": "ExplicitTempo24/10 joint documentary research,distinctconditions,fields/reuse/draftpreparation while research proceeds",
+  "scope": {
+    "P084": "Acquisition/import,beneficiary,purpose,national/public-social institution,goods suitability,public-interest use",
+    "P085": "Acquisition only,goods,recipient/purpose,disaster/nature and mitigation;no import extension"
+  },
+  "reuse": "Only selected opportunity,explicitreference,fill empty fields only;preserve deliberate edits,originalbooks,provenance;no currencyconversion",
+  "persistence": "Existing private API opaque modelo_a_snapshot.offerPreparations per opportunity;incomplete drafts accepted;explicit saved versions/history",
+  "no_benefit_application": "No VAT calculation,exemption,result,zero,field11 or ModeloA totals;otherbranches unaffected",
+  "documentary_research": {
+    "document": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g5d-offer-drafts-20261024\\BR-11-I-2010-03-17-despacho-modelos.pdf",
+    "sha256": "384fb46354e1888df43f72288dfed7933e30c7534211e0dcb6994f43b10e0059",
+    "source_url": "https://www.cipmoz.org/wp-content/uploads/2023/parcerias-publico-privadas/9PP%29%20Despacho_Mecanismos%20Implementacao%20do%20Regulamento%20do%20Codigo%20dos%20Beneficios%20Fiscais.pdf",
+    "identity": "BR11/I Série17/03/2010;DespachoMinistroFinanças06/01/2010;art1/2 modelos de implementaçãoRCBFDecreto56/2009",
+    "pages": 17,
+    "read_scope": "PDF1-5;ModelI.1/I.1A/I.2,includingI.1verso PDF3",
+    "findings": [
+      "ModelI.1verso lists emergency request viaINGC and other requests with legal provision/import invoices/donation certificate",
+      "This is customs application documentation,not demonstrated to be the complete application regulation for CIVA14(2)(a/b) under14(3)",
+      "Do not infer these instructions apply to domestic purchases,P085 imports,or all beneficiaries;do not turn oldINGC name/form or timelines into current portal mandatory requirements without applicable scope/amendments",
+      "Source officialBR accepted;host is a mirror,not a second provenance approval"
+    ],
+    "next": "Locate specific CIVA14(3) implementing provisions and later customs/INGD changes;compare domestic acquisition vs import applicability;draft preparation can proceed independently",
+    "no_rule_activation": true
+  },
+  "remaining": "Locate and read applicable implementation of CIVA14(3),including domestic acquisition vs import scope and later customs/INGD changes;then complete respective benefit application and verify;do not infer that regulation doesnotexist",
+  "estimate": "10–18h was conditional forP084/P085 only,notallL1;preliminary before draftpreparation,no new measured remaining estimate or documentary deadline claimed",
+  "verification": {
+    "frontend": {
+      "new_tests": 4,
+      "passed": 4,
+      "failed": 0,
+      "evidence": "node:test output this session;no saved stdout claimed"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 23,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g5d-offer-drafts-20261024\\api-tests.xml"
+    },
+    "types": "passed",
+    "production_build": "passed,existing plugin/chunk warnings",
+    "UI": "Codex Edge/CUA realcomponent;distinctconditions,explicitreuse preserved deliberately editedpurpose,saveversion/save/recover/report,unknown amounts preserved;notmanualTempo acceptance",
+    "QA_harness_correction": "Syntheticprefix mismatch rejected firstlocal save;fixed helper toaccept inheritedSYNTHETICQAG5Cseed;afterViterestart browserlocaledits andtwohistoricalversions preserved;successful save/recover/report verified"
+  },
+  "preservation": {
+    "prior_books": 26,
+    "prior_snapshot_keys_values": "exactlyequal,frozenG5Cinputs",
+    "active": "unchanged installed2d889a21;receipt e3269079;no push/install of draft code"
+  },
+  "counts": {
+    "delivered": 74,
+    "QA_complete_branches": 0,
+    "functional_pending": 58,
+    "P001": 1,
+    "total": 133
+  },
+  "limits": "L1open;P001only05/06;beveragesL2/L3;Statistics/AIdeferred;classification separatefromfield11;L1closure doesnotdepend onL2/L3/alltaxes",
+  "draft_delivery_followup": {
+    "served_commit": "c1314cdf90c368b51489aaf04c2cdbe59cfb88e6",
+    "receipt": "l1-g6e-delivery-20261024.json",
+    "status": "Originaldraftpreparationavailable;notfullbenefitclosure",
+    "new_request_states_scenarios": "Not included;separateQAafterthisrelease"
+  }
+}

docs/investmoz/simulations/iva-l1-p084-p085-model-i1-cotejo-20261024.json

@@ -0,0 +1,32 @@
+{
+  "status": "diploma and formal basis of model identified;not demonstrated CIVA14(3) implementing correspondence",
+  "chain": [
+    "DespachoMF06/01/2010,BR11/I17/03/2010,art1(a)/art2 approvesModelI.1 and publishes attachedforms",
+    "Express empowerment:art2Decreto56/2009",
+    "Decreto56/2009,preamble/art1,implementsCBFLei4/2009;Regulationart1sameobject;art3investmentbeneficiaries;art6importrecognition,art7ruralinvestments,art8internaltaxes",
+    "No expressCIVA14(3) or its gift conditions located in the readDecreto/Regulationarts1–16;do not treat form as sufficient correspondence"
+  ],
+  "exact_citations": "BR40/I07/10/2009:PDF2/p303 decree1/2 and regulation1;PDF3/p304 regulation3/5/6/7/8;PDF4/p305 remaining9–16. MIREMEcompilationPDF86–92 contextualread,not new approval",
+  "scenario_mapping": {
+    "P084_internal_acquisition": "ModelI.1 titled/customs import instructions;doesnotdemonstrate domestic purchase procedure. Regulation8 concerns internal taxes underCBFobject,not automatically gifts14(2)(a).",
+    "P084_import": "ModelI.1 may document customs exemption request only with identified legalbasis;othercases instruction asks provision/importinvoice/donationcertificate. Itdoesnotitself establish14(2)(a) entitlement or impose allCBFconditions on gifts.",
+    "P085_internal_acquisition": "CIVA14(2)(b) acquisition;customs emergency instruction doesnot establish internal acquisition procedure.",
+    "P085_import": "Not automatically covered by14(2)(b). Emergency request viaINGC appears inI.1verso,but requires own applicable legalbasis;no branchscope extension or mandatorycurrentINGCworkflow inferred."
+  },
+  "remaining": "Locate CIVA14(3) specific implementing link or expressly applicable procedure and later amendments/INGD/customs scope;preserve existing drafts and continue independent branches",
+  "no_new_restrictions": "No mandatoryprojectapproval,NUIT/accounting,taxclearance,certificate or five/thirtyday deadlines added to P084/P085 by this cotejo;officialsources accepted,not reauthenticated",
+  "sources": [
+    {
+      "file": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6e-supplies-20261024\\Decreto56-2009-BR40.pdf",
+      "url": "https://fracessoriasa.co.mz/wp-content/uploads/2021/03/10-Decreto-n_56.2009-REGULAMENTO-DOS-BENEFICIOS-FISCAIS.pdf",
+      "sha256": "6ea1b8d93daed48c6d590481d874010fa1708211d8f27c319dc9a31328456017",
+      "pages": 5
+    },
+    {
+      "file": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-g6e-supplies-20261024\\MIREME-legislacao-investimentos.pdf",
+      "url": "https://mireme.gov.mz/wp-content/uploads/2022/03/Lei-e-Regualamento-das-zonas-francas-industriais-investimentos.pdf",
+      "sha256": "df50f6a489ffb35a4252fddec0ffa1f9c58d7b8cb4e54c9f25b7904bd39218b7",
+      "pages": 136
+    }
+  ]
+}

docs/investmoz/simulations/iva-l1-property-transfers-qa-20261025.json

@@ -0,0 +1,279 @@
+{
+  "implementation_commit": "5999e35fcbc19605d6037c33018ae0eb3d17854a",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P087": [
+      "binding_lease"
+    ],
+    "AUD-SIM-L1-P127": [
+      "business_onerous",
+      "business_free"
+    ]
+  },
+  "branch_count": 2,
+  "treatment_count": 3,
+  "source": "CIVA Lei13/2016:3(3)a PDF6/p1426(264);3(5) PDF7/p1426(265);15(1) PDF13/p1426(271),páginas visualmente conferidas.Lei22/2022PDF3 mantém15(1);Lei10/2025PDF12 mantém3(3)a/3(5),não altera15.Rectificação2017 sem alteração destas disposições.Acervo seisPDF inventariado/hashes conferidos.",
+  "meaning": {
+    "P087": "Entrega material de bens em execução de contrato de locação com cláusula vinculante para ambas as partes de transferência da propriedade3(3)a. Classificação separada da base15(1):contraprestação obtida/a obter,sem próprioIVA,com composição/âmbito identificados. Não usar15(2)a da consignação,nem transformar mera opção de compra em cláusula vinculante.",
+    "P127": "Cessão onerosa ou gratuita de estabelecimento,totalidade ou parte de património susceptível de constituir ramo independente3(5). Adquirente é ou passa pela aquisição a sujeito passivo2(1)a e pratica operações com direito à dedução. Imposto não devido nem exigível no âmbito demonstrado;não isenção genérica,nem base/taxa zero ou nova dedução. Não impor condição autónoma de continuidade além dos factos da fonte."
+  },
+  "scope": "2026;P087baseMZN exacta,classificação pode manter-se com base indeterminada.P127classificação própria de não exigibilidade,sem preencher base/IVA comzero.Sem exigibilidade fiscal calculada,nova dedução,campo11,regularização ou totaisModeloA.P125categoria/elegibilidademargem eP123consignação mantidos separados.",
+  "pending_16_delivery_ids_with_obstacle_next_action": {
+    "P002": [
+      "Desenvolvimento/consolidação",
+      "Falta percurso transversal que reutilize a localização já entregue e distinga direito à dedução.",
+      "Consolidar6/19 com2025,ligar resultados existentes e implementar classificação estrangeiro sem reabrir provas."
+    ],
+    "P046": [
+      "Desenvolvimento/cotejo documental",
+      "Falta correspondência executável12(1)a com isenções internas em2026.",
+      "Cotejar lista2025 e regras9 já entregues;implementar importação sem activar benefício só pela descrição."
+    ],
+    "P047": [
+      "Dependência documental específica/desenvolvimento",
+      "Faltam diploma especial e âmbito de cada benefício aduaneiro invocado.",
+      "Inventariar diplomas aplicáveis12(1)b e recolher regime/documento/bens/limites;implementar só correspondências demonstradas."
+    ],
+    "P058": [
+      "Dependência documental específica/desenvolvimento",
+      "Faltam termos e limites da legislação aduaneira para regresso definitivo12(2)a;isenção/redução na proporção da redução de direitos.",
+      "Localizar disposições aduaneiras de emigrantes/funcionários/estudantes/bolseiros,condições de regresso e proporção;reutilizar documentos."
+    ],
+    "P059": [
+      "Dependência documental específica/desenvolvimento",
+      "Falta despacho do Ministro das Finanças que fixa termos e condições dos mineiros12(2)b;isenção/redução proporcional à redução de direitos.",
+      "Localizar despacho referido em12(2)b e implementar beneficiário/serviço no estrangeiro/bens/condições/proporção."
+    ],
+    "P084": [
+      "Dependência regulamentar específica;parcial disponível",
+      "Correspondência14(3) ainda não demonstrada;ModeloI.1 não concede benefício.",
+      "Localizar diploma que acompanhaModeloI.1,demonstrar alcance aquisição/importação14(2)a;preservar estados/âmbito de decisão."
+    ],
+    "P085": [
+      "Dependência regulamentar específica;parcial disponível",
+      "Correspondência14(3) com procedimento emergência/doação ainda não demonstrada.",
+      "Pesquisar conjuntamente comP084,demonstrar percurso calamidade14(2)b sem estender automaticamente à importação."
+    ],
+    "P087": [
+      "QA concluído;entrega conjunta pendente",
+      "Desenvolvimento e QA concluídos;falta instalação.",
+      "Entregar candidata conjuntaP087/P127,reutilizar provas,backup/restauro fresco e delta instalado."
+    ],
+    "P104": [
+      "Dependência cambial específica/desenvolvimento",
+      "Falta regra cambial aplicável15(8)/(9),momento/opção e fonte/data da taxa.",
+      "Cotejar texto e legislação cambial referida;implementar moeda/taxa/data rastreáveis sem taxa actual por defeito."
+    ],
+    "P121": [
+      "Desenvolvimento/cotejo regulamentar digital",
+      "Falta percurso digital2025 e correspondência das obrigações26/32/33.",
+      "Consolidar6(7)k/6(9),residência/EP/utilização e responsável;implementar comP130 quando compatível."
+    ],
+    "P127": [
+      "QA concluído;entrega conjunta pendente",
+      "Desenvolvimento e QA concluídos;falta instalação.",
+      "Entregar candidata conjuntaP087/P127,reutilizar provas,backup/restauro fresco e delta instalado."
+    ],
+    "P129": [
+      "Dependência regulamentar específica/desenvolvimento",
+      "Falta correspondência do regime especial das agências4(5),com componentes da operação.",
+      "Cotejar RIVA/regulação especial,conta própria/terceiros e custos efectivos;implementar antes de apurar margem."
+    ],
+    "P130": [
+      "Desenvolvimento/cotejo regulamentar digital",
+      "Definição3(7) disponível;falta percurso de transmissão/localização e obrigações aplicáveis.",
+      "Reutilizar6 e consolidar2025 comP121;separar bens de serviços e não activar tributação só pela categoria."
+    ],
+    "P131": [
+      "Desenvolvimento/cotejo de eventos",
+      "Falta motor de eventos7/8 para entrega,serviço,importação,instalação e operações continuadas.",
+      "Cotejar datas/excepções e documento/pagamento;implementar por evento e ligar resultados já entregues."
+    ],
+    "P132": [
+      "Desenvolvimento/cotejo de eventos",
+      "Falta exigibilidade dos eventos específicos de uso próprio/comissão/embalagens/adiantamentos.",
+      "Cotejar7/8 e referências de cada operação;reutilizarP123/P126 sem atribuir exigibilidade pela data de conferência."
+    ],
+    "P133": [
+      "Desenvolvimento/dependência de regime",
+      "Falta motor de saída de regimes suspensivos e evento das viagens,no regime específico.",
+      "Cotejar7/8/14 e procedimento de saída;alinhar viagens comP129,sem bloquear eventos independentes."
+    ]
+  },
+  "technical_choices": "propertyTransfers poroportunidade nosnapshot/API/dossier existentes;BigInt6casas,semfloat ouarredondamento;valorjácomposto semsomar/subtraircomponentesduasvezes.Trocaconservacamposocultos/referências,exigereverconfirmações.Reutilizardocumentos/pressupostos,não certificado/aprovador novo.",
+  "verification": {
+    "frontend": {
+      "tests": 6,
+      "passed": 6,
+      "failed": 0,
+      "coverage": "3tratamentos;condições/referências/datas;P087classificação/base separadas,decimalexacto/zero/desconhecido/semduplasubtracção;P127nãoexigibilidadenãozero;trocapreserva;persistência/histórico/relatório/preservação"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 25,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-property-transfers-20261025\\phpunit.xml"
+    },
+    "types": "passed",
+    "build": "passed;existingplugin timingwarnings",
+    "UI": "Edge/CUAcomponente real:P087semcontraprestação mantémclassificação/baseindeterminada;restauro1250.123456MZN.P127conjuntoautónomoNão afasta3(5),semisenção/IVAzero;restaurofactos,gravação/recuperação/relatório3tratamentos e5versõesanteriores,VAT/ratenull.Dadossintéticos,nãoaceitaçãomanualTempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-property-transfers-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "5999e35fcbc19605d6037c33018ae0eb3d17854a",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P088",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P092",
+      "AUD-SIM-L1-P093",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P123",
+      "AUD-SIM-L1-P124",
+      "AUD-SIM-L1-P125",
+      "AUD-SIM-L1-P126",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "ce9d649f/4cacef23;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-property-transfers-preserved.json",
+    "sha256": "dbf61446fc3d11dceff2bb5facc1bba8e91b176abc3ae9e4c30bbe7acebc9fb5",
+    "scope": "P087/P127QA;allpriorbooks/history immutable;noactivewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-property-transfers.ts": "0d92edaf29b37cbe58f4d60ad3c61756f4cfdf71b8165e47438e9e3d7c59041e",
+    "resources/js/components/simulation-property-transfers.tsx": "ca2e125cf814ea3f797db9befbccbe6df3d1e9d91118b10af0cd2302e0e307e8",
+    "resources/js/components/simulation-monthly-iva.tsx": "2b5a10dfd5a180d008403e5fe27333553d95c373c43c3ff629b4a1b4ff44bdfe",
+    "resources/js/lib/project-dossier.ts": "d59ab0d244d342d3c4167766529499c3cd0cb866e6680c7e4db0508b9c9e62cb"
+  },
+  "counts_current": {
+    "delivered": 116,
+    "QA": 2,
+    "functional_pending": 14,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "ce9d649f",
+  "remaining": "Uma entrega conjuntaP087/P127;14outrosIDs mantidos comimpedimento/próximaacção namesmamatriz/manual,nãonovobacklog.",
+  "limits": "L1aberto;P00105/06;P121digital/P084/P085pendentes;bebidasL2/L3;Estatísticas/IAadiadas",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-property-transfers-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "92eaa93570b96561a0d2ab60787b7af8171c9529",
+    "receipt": "l1-property-transfers-delivery-20261025.json",
+    "record": "iva_l1_property_transfers_P087_P127_homologation_20261025",
+    "counts": {
+      "delivered": 118,
+      "QA": 0,
+      "functional_pending": 14,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-residuals-baggage-qa-20261025.json

@@ -0,0 +1,233 @@
+{
+  "base": "9019f766",
+  "homologation_unchanged": "e38aa749",
+  "counts": {
+    "delivered": 129,
+    "QA": 0,
+    "functional_pending": 3,
+    "documentary": 1,
+    "total": 133
+  },
+  "scope": "QA parcial de P058; sem alterações no activo; sem encerramento de ramo",
+  "preserved_delivered_ids": [
+    "AUD-SIM-L1-P002",
+    "AUD-SIM-L1-P003",
+    "AUD-SIM-L1-P004",
+    "AUD-SIM-L1-P005",
+    "AUD-SIM-L1-P006",
+    "AUD-SIM-L1-P007",
+    "AUD-SIM-L1-P008",
+    "AUD-SIM-L1-P009",
+    "AUD-SIM-L1-P010",
+    "AUD-SIM-L1-P011",
+    "AUD-SIM-L1-P012",
+    "AUD-SIM-L1-P013",
+    "AUD-SIM-L1-P014",
+    "AUD-SIM-L1-P015",
+    "AUD-SIM-L1-P016",
+    "AUD-SIM-L1-P017",
+    "AUD-SIM-L1-P018",
+    "AUD-SIM-L1-P019",
+    "AUD-SIM-L1-P020",
+    "AUD-SIM-L1-P021",
+    "AUD-SIM-L1-P022",
+    "AUD-SIM-L1-P023",
+    "AUD-SIM-L1-P024",
+    "AUD-SIM-L1-P025",
+    "AUD-SIM-L1-P026",
+    "AUD-SIM-L1-P027",
+    "AUD-SIM-L1-P028",
+    "AUD-SIM-L1-P029",
+    "AUD-SIM-L1-P030",
+    "AUD-SIM-L1-P031",
+    "AUD-SIM-L1-P032",
+    "AUD-SIM-L1-P033",
+    "AUD-SIM-L1-P034",
+    "AUD-SIM-L1-P035",
+    "AUD-SIM-L1-P036",
+    "AUD-SIM-L1-P037",
+    "AUD-SIM-L1-P038",
+    "AUD-SIM-L1-P039",
+    "AUD-SIM-L1-P040",
+    "AUD-SIM-L1-P041",
+    "AUD-SIM-L1-P042",
+    "AUD-SIM-L1-P043",
+    "AUD-SIM-L1-P044",
+    "AUD-SIM-L1-P045",
+    "AUD-SIM-L1-P046",
+    "AUD-SIM-L1-P048",
+    "AUD-SIM-L1-P049",
+    "AUD-SIM-L1-P050",
+    "AUD-SIM-L1-P051",
+    "AUD-SIM-L1-P052",
+    "AUD-SIM-L1-P053",
+    "AUD-SIM-L1-P054",
+    "AUD-SIM-L1-P055",
+    "AUD-SIM-L1-P056",
+    "AUD-SIM-L1-P057",
+    "AUD-SIM-L1-P059",
+    "AUD-SIM-L1-P060",
+    "AUD-SIM-L1-P061",
+    "AUD-SIM-L1-P062",
+    "AUD-SIM-L1-P063",
+    "AUD-SIM-L1-P064",
+    "AUD-SIM-L1-P065",
+    "AUD-SIM-L1-P066",
+    "AUD-SIM-L1-P067",
+    "AUD-SIM-L1-P068",
+    "AUD-SIM-L1-P069",
+    "AUD-SIM-L1-P070",
+    "AUD-SIM-L1-P071",
+    "AUD-SIM-L1-P072",
+    "AUD-SIM-L1-P073",
+    "AUD-SIM-L1-P074",
+    "AUD-SIM-L1-P075",
+    "AUD-SIM-L1-P076",
+    "AUD-SIM-L1-P077",
+    "AUD-SIM-L1-P078",
+    "AUD-SIM-L1-P079",
+    "AUD-SIM-L1-P080",
+    "AUD-SIM-L1-P081",
+    "AUD-SIM-L1-P082",
+    "AUD-SIM-L1-P083",
+    "AUD-SIM-L1-P086",
+    "AUD-SIM-L1-P087",
+    "AUD-SIM-L1-P088",
+    "AUD-SIM-L1-P089",
+    "AUD-SIM-L1-P090",
+    "AUD-SIM-L1-P091",
+    "AUD-SIM-L1-P092",
+    "AUD-SIM-L1-P093",
+    "AUD-SIM-L1-P094",
+    "AUD-SIM-L1-P095",
+    "AUD-SIM-L1-P096",
+    "AUD-SIM-L1-P097",
+    "AUD-SIM-L1-P098",
+    "AUD-SIM-L1-P099",
+    "AUD-SIM-L1-P100",
+    "AUD-SIM-L1-P101",
+    "AUD-SIM-L1-P102",
+    "AUD-SIM-L1-P103",
+    "AUD-SIM-L1-P104",
+    "AUD-SIM-L1-P105",
+    "AUD-SIM-L1-P106",
+    "AUD-SIM-L1-P107",
+    "AUD-SIM-L1-P108",
+    "AUD-SIM-L1-P109",
+    "AUD-SIM-L1-P110",
+    "AUD-SIM-L1-P111",
+    "AUD-SIM-L1-P112",
+    "AUD-SIM-L1-P113",
+    "AUD-SIM-L1-P114",
+    "AUD-SIM-L1-P115",
+    "AUD-SIM-L1-P116",
+    "AUD-SIM-L1-P117",
+    "AUD-SIM-L1-P118",
+    "AUD-SIM-L1-P119",
+    "AUD-SIM-L1-P120",
+    "AUD-SIM-L1-P121",
+    "AUD-SIM-L1-P122",
+    "AUD-SIM-L1-P123",
+    "AUD-SIM-L1-P124",
+    "AUD-SIM-L1-P125",
+    "AUD-SIM-L1-P126",
+    "AUD-SIM-L1-P127",
+    "AUD-SIM-L1-P128",
+    "AUD-SIM-L1-P129",
+    "AUD-SIM-L1-P130",
+    "AUD-SIM-L1-P131",
+    "AUD-SIM-L1-P132",
+    "AUD-SIM-L1-P133"
+  ],
+  "matrix_changed_rows": [
+    "AUD-SIM-L1-P001",
+    "AUD-SIM-L1-P047",
+    "AUD-SIM-L1-P058",
+    "AUD-SIM-L1-P084",
+    "AUD-SIM-L1-P085"
+  ],
+  "residuals": {
+    "P047": {
+      "impediment": "Ainda não há implementação específica12(1)b. As quatro remissões estão identificadas;IPP22 integral e alterações2025/2026 já obtidas. Faltam condições executáveis e sua correspondência por família (partidos7/91+14/92,mecenato4/94,veículos oficiais diplomáticos/consulares,IPP),distinguindo isenção integral de direitos,redução e pedido.",
+      "close": "Percursos por família sustentados nos textos aplicáveis,com bens/beneficiário/operação/período,condições e âmbito do benefício aduaneiro demonstrados;isençãoIVA só na hipótese12(1)b correspondente;desconhecido não zero;gravação,recuperação,relatório eQA por ramo,seguida de entrega compatível.",
+      "next": "Começar pelos itensIPP22/QuadroV já cotejados;obter/cotejar os trechos específicos das outras três famílias sem condicionar o avanço independente."
+    },
+    "P058": {
+      "impediment": "Veículos já entregues; quatro percursos de bagagem dos artigos 57(2)c/d, 57(3) e 61 agora demonstrados em QA, ainda não instalados. Restam a remissão incoerente de 57(2)b para o próprio n.º 2, o caso de propriedade exactamente 180 dias e a delimitação do artigo 63(2) (arma de caça e até 100 cartuchos) no âmbito dos beneficiários de CIVA 12(2)a. Não falta o Decreto 37/2023 integral.",
+      "close": "Delimitar e implementar o âmbito residual por categoria e bens; resolver por referência expressa os parâmetros ambíguos ou conservar uma limitação de âmbito expressamente aceite. Demonstrar condições, prazos, cálculo/não aplicação, gravação, recuperação e relatório, sem aplicar exigências de veículos à bagagem; entregar o conjunto compatível. O novo QA parcial não fecha P058.",
+      "next": "Preparar os quatro percursos de bagagem já testados para entrega compatível; cotejar separadamente 57(2)b, propriedade de 180 dias e a correspondência de 63(2), sem presumir isenção."
+    },
+    "P084": {
+      "impediment": "Procedimento operacionalTempo e acompanhamento pedido→apresentado→decisão com despacho→formulário estão definidos,implementados eentregues. O gerador actual produz pedido/preparação textual ou associa exemplar preenchido;falta correspondência concreta do formulário por aquisição interna/importação e,quando demonstrada,preenchimento/exportação dos seus campos oficiais. ModeloI.1/CBF não demonstra sozinho essa correspondência.",
+      "close": "Demonstrar formulário/versão aplicável (ou instrução que dispense modelo específico) em cada cenário,com origem identificada;reutilização de entidade,justificação,bens,operação e despacho no exemplar/saída adequados;conservar âmbito e históricos,submissão externa explícita,hipótese antes de deferimento e aplicação só após decisão abrangente.Sem exigir despacho real de produção para substituirQA nem nova aprovação genérica.",
+      "next": "Cotejo delimitado do formulário/instrução e implementação do mapeamento que daí resultar;manter todo o procedimento operacional já aceite,sem o reabrir como desconhecido."
+    },
+    "P085": {
+      "impediment": "Mesma sequência operacionalTempo já entregue,com calamidade/finalidade humanitária e aquisição próprias. Falta identificar o formulário/instrução aplicável à aquisição para atenuar calamidades e demonstrar a preparação do exemplar concreto,em vez de apenas texto/anexo genérico.Formulário aduaneiro de emergência não prova aquisição interna14(2)b.",
+      "close": "Correspondência e preparação/exportação do formulário aplicável (ou dispensa de modelo demonstrada),reutilizando emergência,finalidade,bens,destinatário e despacho;pedido não concede e decisão não se estende a outros bens/operações/períodos.Sem importar condiçõesP084 ou estender automaticamente à importação.",
+      "next": "Pesquisa conjunta comP084 sobre o formulário,com conclusão separada para aquisição/calâmidade;implementar os campos demonstrados,sem inventar aprovadores ou certificados."
+    },
+    "P001": {
+      "impediment": "Falta instrução da edição recebida que distinga05/06. Nessa edição05 já identifica isenção com direito;06 tem remissão18(1)b,que noCIVA cotejado diz respeito aoIVA de importação. Os modelosAT/2019 têm outra numeração e não resolvem a edição recebida;originais e candidato544068e8 não estão em falta.",
+      "close": "Identificar na instrução correspondente o conteúdo próprio de05 e06 e a remissão aplicável,registar edição/página/trecho e actualizar apenas a correspondência afectada,com prova de não duplicação e preservação dos restantes campos/histórico.",
+      "next": "Localizar instruções/verso/metadados da edição recebida;conservar05/06 indeterminados onde houver conflito,não renumerar a partir de outra edição."
+    }
+  },
+  "new_baggage_paths": [
+    "civil_baggage",
+    "military_baggage",
+    "student_baggage",
+    "early_state_baggage"
+  ],
+  "examples": 11,
+  "verification": {
+    "frontend": {
+      "passed": 21,
+      "new_baggage_tests": 13,
+      "previous_vehicle_tests": 8
+    },
+    "API": {
+      "tests": 1,
+      "assertions": 55,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "guarded": true,
+      "transactions_rolled_back": true
+    },
+    "typecheck": "passed",
+    "production_build": "passed",
+    "UI": "gravação, recuperação e relatório conferidos; ui-saved-state.json, report-dom.txt, baggage-recovered-report.png"
+  },
+  "source_scope": "CIVA12(2)a abrange beneficiários; Decreto37/2023 artigos57/61/63. Artigo63(2) não implementado nem presumido abrangido. Não importar quotas/prazos de veículos para bagagem.",
+  "limitations_preserved": [
+    "P047/P058/P084/P085 pendentes",
+    "P001 limitado a05/06",
+    "formalidades digitais não automatizadas",
+    "cálculo fiscal não implementado nos ramos entregues com âmbito limitado",
+    "deduções/regularizações/restituições em lotes próprios",
+    "Estatísticas e IA adiadas",
+    "L1 aberto"
+  ],
+  "qa_status_preserved": "QA parcial de P058; sem alterações no activo; sem encerramento de ramo",
+  "qa_counts_preserved": {
+    "delivered": 128,
+    "complete_QA": 0,
+    "functional_pending": 4,
+    "documentary_P001": 1,
+    "total": 133
+  },
+  "status": "P058 partial baggage delivered without branch closure",
+  "delivery_followup": {
+    "served_commit": "ada9629bb65ba186f54d970f0e41194888ebf53b",
+    "receipt": "l1-p047-baggage-delivery-20261025.json",
+    "record": "iva_l1_P047_partial_P058_homologation_20261025",
+    "counts": {
+      "delivered": 129,
+      "QA": 0,
+      "functional_pending": 3,
+      "documentary": 1,
+      "total": 133
+    },
+    "P058_closure": false,
+    "L1": "open"
+  }
+}

docs/investmoz/simulations/iva-l1-secondhand-qa-20261025.json

@@ -0,0 +1,201 @@
+{
+  "implementation_commit": "b0818c01633ed7eab7240fcec5fa4a0a87c15104",
+  "status": "delivered_with_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P092": [
+      "reseller_margin"
+    ],
+    "AUD-SIM-L1-P093": [
+      "auction_margin"
+    ],
+    "AUD-SIM-L1-P125": [
+      "used_goods",
+      "art",
+      "collection",
+      "antique"
+    ]
+  },
+  "branch_count": 3,
+  "treatment_count": 2,
+  "category_count": 4,
+  "QA_example_count": 8,
+  "shared_operations_not_double_counted": true,
+  "source": "CIVA Lei13/2016:3(3)g/3(6),PDF7,p1426(265);15(2)f/g,PDF13,p1426(271). RIVA Decreto7/2008,BR16-I de16/04/2008,arts47–49,PDF8–9,p106–107. Lei22/2022 PDF3 mantém15f/g e fixa17(1)16%. Lei10/2025 não altera15/17 e revoga regimes35/42;referência antiga não os reactiva. Rectificação2017 sem alteração destas disposições.",
+  "meaning": {
+    "P092": "Revendedor: margem individual positiva da contraprestação total com IVA menos preço de compra justificado; dividir por 1.16 e arredondar a base à unidade. Perda conservada no bem, sem compensação entre transmissões. Opção pelo regime normal fica separada.",
+    "P093": "Organizador em nome próprio por conta do comitente, contrato de comissão e venda em leilão: base = facturado ao comprador menos líquido do comitente menos IVA próprio identificado. Líquido = adjudicação menos comissão. IVA desconhecido não é zero.",
+    "P125": "Classificação própria: bem usado reutilizável, arte, colecção ou antiguidade superior a 100 anos; critérios de 3(6) conservados. Categoria identificada não activa automaticamente a margem. Tiragem limitada a 200 exemplares e cerâmica única executada/assinada pelo artista nos percursos respectivos."
+  },
+  "scope": "2026/MZN,transmissões internas tributáveis e aquisição nacional com qualidade do fornecedor/comitente demonstrada. Duas fórmulas, quatro categorias, oito exemplos e três ramos; uma operação individual, sem dupla contagem. Apenas classificação/base:sem IVA calculado,nova dedução,campo11,regularização ou totaisModeloA. IVA identificado no leilão é componente referenciada. Exportação isenta e opção normal separadas; origens legadas35/42 permanecem indeterminadas.",
+  "technical_choices": "regulatedSecondhands por oportunidade no snapshot/API/dossier existentes;BigInt com6casas,sem float;arredondamento à unidade mais próxima,empate para cima como escolha técnica explícita;troca conserva campos/referências e exige rever confirmações.Nenhum certificado/aprovador inventado. Prazo49(6)/(7) de5dias úteis identificado,sem calendário de feriados presumido.",
+  "verification": {
+    "frontend": {
+      "tests": 11,
+      "passed": 11,
+      "failed": 0,
+      "coverage": "8 combinações regime/categoria;ausência de factos/referências;opção normal;origem nacional/elegibilidade;limites de tiragem/idade;perdas/arredondamento;trocadecategoria;persistência,histórico,relatório e preservação integral"
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 35,
+      "target": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction_rollback": true,
+      "xml": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-secondhand-20261025\\phpunit.xml"
+    },
+    "types": "passed",
+    "build": "passed;existing plugin timing warnings",
+    "UI": "Edge/CUA,componente real:preço compra vazio mantém classificação mas base indeterminada;venda900/compra1000 conserva perda100 ebase0semcompensaroutrosbens;restauro1160/1000base138;gravação/recuperação/relatório8operações,4versõesanteriores,bases138.00x4/344.83x4,IVA/taxanull. Dados sintéticos,não aceitação manual da Tempo.",
+    "UI_screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-secondhand-20261025\\qa-recovered-report.png"
+  },
+  "preservation": {
+    "base": "ec786f4ae2eb25d9a21cdc46dc883efcf8fb8c02",
+    "delivered_ids": [
+      "AUD-SIM-L1-P003",
+      "AUD-SIM-L1-P004",
+      "AUD-SIM-L1-P005",
+      "AUD-SIM-L1-P006",
+      "AUD-SIM-L1-P007",
+      "AUD-SIM-L1-P008",
+      "AUD-SIM-L1-P009",
+      "AUD-SIM-L1-P010",
+      "AUD-SIM-L1-P011",
+      "AUD-SIM-L1-P012",
+      "AUD-SIM-L1-P013",
+      "AUD-SIM-L1-P014",
+      "AUD-SIM-L1-P015",
+      "AUD-SIM-L1-P016",
+      "AUD-SIM-L1-P017",
+      "AUD-SIM-L1-P018",
+      "AUD-SIM-L1-P019",
+      "AUD-SIM-L1-P020",
+      "AUD-SIM-L1-P021",
+      "AUD-SIM-L1-P022",
+      "AUD-SIM-L1-P023",
+      "AUD-SIM-L1-P024",
+      "AUD-SIM-L1-P025",
+      "AUD-SIM-L1-P026",
+      "AUD-SIM-L1-P027",
+      "AUD-SIM-L1-P028",
+      "AUD-SIM-L1-P029",
+      "AUD-SIM-L1-P030",
+      "AUD-SIM-L1-P031",
+      "AUD-SIM-L1-P032",
+      "AUD-SIM-L1-P033",
+      "AUD-SIM-L1-P034",
+      "AUD-SIM-L1-P035",
+      "AUD-SIM-L1-P036",
+      "AUD-SIM-L1-P037",
+      "AUD-SIM-L1-P038",
+      "AUD-SIM-L1-P039",
+      "AUD-SIM-L1-P040",
+      "AUD-SIM-L1-P041",
+      "AUD-SIM-L1-P042",
+      "AUD-SIM-L1-P043",
+      "AUD-SIM-L1-P044",
+      "AUD-SIM-L1-P045",
+      "AUD-SIM-L1-P048",
+      "AUD-SIM-L1-P049",
+      "AUD-SIM-L1-P050",
+      "AUD-SIM-L1-P051",
+      "AUD-SIM-L1-P052",
+      "AUD-SIM-L1-P053",
+      "AUD-SIM-L1-P054",
+      "AUD-SIM-L1-P055",
+      "AUD-SIM-L1-P056",
+      "AUD-SIM-L1-P057",
+      "AUD-SIM-L1-P060",
+      "AUD-SIM-L1-P061",
+      "AUD-SIM-L1-P062",
+      "AUD-SIM-L1-P063",
+      "AUD-SIM-L1-P064",
+      "AUD-SIM-L1-P065",
+      "AUD-SIM-L1-P066",
+      "AUD-SIM-L1-P067",
+      "AUD-SIM-L1-P068",
+      "AUD-SIM-L1-P069",
+      "AUD-SIM-L1-P070",
+      "AUD-SIM-L1-P071",
+      "AUD-SIM-L1-P072",
+      "AUD-SIM-L1-P073",
+      "AUD-SIM-L1-P074",
+      "AUD-SIM-L1-P075",
+      "AUD-SIM-L1-P076",
+      "AUD-SIM-L1-P077",
+      "AUD-SIM-L1-P078",
+      "AUD-SIM-L1-P079",
+      "AUD-SIM-L1-P080",
+      "AUD-SIM-L1-P081",
+      "AUD-SIM-L1-P082",
+      "AUD-SIM-L1-P083",
+      "AUD-SIM-L1-P086",
+      "AUD-SIM-L1-P088",
+      "AUD-SIM-L1-P089",
+      "AUD-SIM-L1-P090",
+      "AUD-SIM-L1-P091",
+      "AUD-SIM-L1-P094",
+      "AUD-SIM-L1-P095",
+      "AUD-SIM-L1-P096",
+      "AUD-SIM-L1-P097",
+      "AUD-SIM-L1-P098",
+      "AUD-SIM-L1-P099",
+      "AUD-SIM-L1-P100",
+      "AUD-SIM-L1-P101",
+      "AUD-SIM-L1-P102",
+      "AUD-SIM-L1-P103",
+      "AUD-SIM-L1-P105",
+      "AUD-SIM-L1-P106",
+      "AUD-SIM-L1-P107",
+      "AUD-SIM-L1-P108",
+      "AUD-SIM-L1-P109",
+      "AUD-SIM-L1-P110",
+      "AUD-SIM-L1-P111",
+      "AUD-SIM-L1-P112",
+      "AUD-SIM-L1-P113",
+      "AUD-SIM-L1-P114",
+      "AUD-SIM-L1-P115",
+      "AUD-SIM-L1-P116",
+      "AUD-SIM-L1-P117",
+      "AUD-SIM-L1-P118",
+      "AUD-SIM-L1-P119",
+      "AUD-SIM-L1-P120",
+      "AUD-SIM-L1-P122",
+      "AUD-SIM-L1-P124",
+      "AUD-SIM-L1-P128"
+    ],
+    "confirmed_losses": [],
+    "accepted_delivery": "6c12aabb/ec786f4a;174tables/369files;29published/28relations/408geometries;code/schema/data/config/permissions compared",
+    "frozen": "tests\\frontend\\fixtures\\iva-secondhand-preserved.json",
+    "sha256": "f3616dc0b3a333128d08679e0e0949fa3cc425290db8e46bd4f563198f7f8e07",
+    "scope": "P092/P093/P125QA;all priorbooks/history includingP105–110 andpartialP084/P085 immutable;no activewrites"
+  },
+  "runtime_delta": {
+    "resources/js/lib/iva-secondhand.ts": "de9cab0f8685c0be1072ce0b8b5ae98865383fa52f4487ecb62514ddb28d6fdc",
+    "resources/js/components/simulation-secondhand.tsx": "7a715a05635137d3b7b8a1eb3d554646c4553430904613235199fc6a254cec20",
+    "resources/js/components/simulation-monthly-iva.tsx": "338d5c4b9b60b2be6b3f059c543c92127222f621424854cba9a19651d86d2967",
+    "resources/js/lib/project-dossier.ts": "fe0b12b2acc5d1a59c862abf6c96e2e09c51193fc2e090e475dc0ec8673e23c9"
+  },
+  "counts_current": {
+    "delivered": 111,
+    "QA": 3,
+    "functional_pending": 18,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "6c12aabb",
+  "remaining": "Uma entrega conjunta P092/P093/P125 pelo processoGit;backup/restauro isolado fresco e conferência apenas do delta instalado,reutilizando estas provas.",
+  "limits": "L1aberto;P00105/06;P121digital/P084/P085pendentes;bebidasL2/L3;Estatísticas/IAadiadas",
+  "sources_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-secondhand-20261025\\source-archive-inventory.json",
+  "qa_status_preserved": "QA_complete_not_delivered",
+  "delivery_followup": {
+    "served_commit": "019bcbad6c5a2371e4ca55f7b687447316606fb1",
+    "receipt": "l1-secondhand-delivery-20261025.json",
+    "record": "iva_l1_secondhand_P092_P093_P125_homologation_20261025",
+    "counts": {
+      "delivered": 114,
+      "QA": 0,
+      "functional_pending": 18,
+      "documentary": 1,
+      "total": 133
+    }
+  }
+}

docs/investmoz/simulations/iva-l1-tempo-offers-fx-qa-20261025.json

@@ -0,0 +1,282 @@
+{
+  "date": "2026-10-25",
+  "status": "P104 delivered operational scope;partial P058/P084/P085 delivered without closure;QA proofs preserved",
+  "implementation_revision": "9536eb710b4b02650a80b9943e20b3f086dd0893",
+  "branch": "codex/iva-l1-returnees-qa-20261025",
+  "homologation_unchanged": "a665ee9c",
+  "accepted_receipt": "8b3ec2b0",
+  "counts": {
+    "delivered": 127,
+    "QA": 1,
+    "functional_pending": 4,
+    "P001": 1,
+    "total": 133
+  },
+  "QA_ids": [
+    "P104"
+  ],
+  "partial_ids": [
+    "P058",
+    "P084",
+    "P085"
+  ],
+  "origin": "Decisões expressas da Tempo25/10/2026 separadas das fontes legais;sem nova aprovação jurídica genérica",
+  "preserved_ids": [
+    "AUD-SIM-L1-P002",
+    "AUD-SIM-L1-P003",
+    "AUD-SIM-L1-P004",
+    "AUD-SIM-L1-P005",
+    "AUD-SIM-L1-P006",
+    "AUD-SIM-L1-P007",
+    "AUD-SIM-L1-P008",
+    "AUD-SIM-L1-P009",
+    "AUD-SIM-L1-P010",
+    "AUD-SIM-L1-P011",
+    "AUD-SIM-L1-P012",
+    "AUD-SIM-L1-P013",
+    "AUD-SIM-L1-P014",
+    "AUD-SIM-L1-P015",
+    "AUD-SIM-L1-P016",
+    "AUD-SIM-L1-P017",
+    "AUD-SIM-L1-P018",
+    "AUD-SIM-L1-P019",
+    "AUD-SIM-L1-P020",
+    "AUD-SIM-L1-P021",
+    "AUD-SIM-L1-P022",
+    "AUD-SIM-L1-P023",
+    "AUD-SIM-L1-P024",
+    "AUD-SIM-L1-P025",
+    "AUD-SIM-L1-P026",
+    "AUD-SIM-L1-P027",
+    "AUD-SIM-L1-P028",
+    "AUD-SIM-L1-P029",
+    "AUD-SIM-L1-P030",
+    "AUD-SIM-L1-P031",
+    "AUD-SIM-L1-P032",
+    "AUD-SIM-L1-P033",
+    "AUD-SIM-L1-P034",
+    "AUD-SIM-L1-P035",
+    "AUD-SIM-L1-P036",
+    "AUD-SIM-L1-P037",
+    "AUD-SIM-L1-P038",
+    "AUD-SIM-L1-P039",
+    "AUD-SIM-L1-P040",
+    "AUD-SIM-L1-P041",
+    "AUD-SIM-L1-P042",
+    "AUD-SIM-L1-P043",
+    "AUD-SIM-L1-P044",
+    "AUD-SIM-L1-P045",
+    "AUD-SIM-L1-P046",
+    "AUD-SIM-L1-P048",
+    "AUD-SIM-L1-P049",
+    "AUD-SIM-L1-P050",
+    "AUD-SIM-L1-P051",
+    "AUD-SIM-L1-P052",
+    "AUD-SIM-L1-P053",
+    "AUD-SIM-L1-P054",
+    "AUD-SIM-L1-P055",
+    "AUD-SIM-L1-P056",
+    "AUD-SIM-L1-P057",
+    "AUD-SIM-L1-P059",
+    "AUD-SIM-L1-P060",
+    "AUD-SIM-L1-P061",
+    "AUD-SIM-L1-P062",
+    "AUD-SIM-L1-P063",
+    "AUD-SIM-L1-P064",
+    "AUD-SIM-L1-P065",
+    "AUD-SIM-L1-P066",
+    "AUD-SIM-L1-P067",
+    "AUD-SIM-L1-P068",
+    "AUD-SIM-L1-P069",
+    "AUD-SIM-L1-P070",
+    "AUD-SIM-L1-P071",
+    "AUD-SIM-L1-P072",
+    "AUD-SIM-L1-P073",
+    "AUD-SIM-L1-P074",
+    "AUD-SIM-L1-P075",
+    "AUD-SIM-L1-P076",
+    "AUD-SIM-L1-P077",
+    "AUD-SIM-L1-P078",
+    "AUD-SIM-L1-P079",
+    "AUD-SIM-L1-P080",
+    "AUD-SIM-L1-P081",
+    "AUD-SIM-L1-P082",
+    "AUD-SIM-L1-P083",
+    "AUD-SIM-L1-P086",
+    "AUD-SIM-L1-P087",
+    "AUD-SIM-L1-P088",
+    "AUD-SIM-L1-P089",
+    "AUD-SIM-L1-P090",
+    "AUD-SIM-L1-P091",
+    "AUD-SIM-L1-P092",
+    "AUD-SIM-L1-P093",
+    "AUD-SIM-L1-P094",
+    "AUD-SIM-L1-P095",
+    "AUD-SIM-L1-P096",
+    "AUD-SIM-L1-P097",
+    "AUD-SIM-L1-P098",
+    "AUD-SIM-L1-P099",
+    "AUD-SIM-L1-P100",
+    "AUD-SIM-L1-P101",
+    "AUD-SIM-L1-P102",
+    "AUD-SIM-L1-P103",
+    "AUD-SIM-L1-P105",
+    "AUD-SIM-L1-P106",
+    "AUD-SIM-L1-P107",
+    "AUD-SIM-L1-P108",
+    "AUD-SIM-L1-P109",
+    "AUD-SIM-L1-P110",
+    "AUD-SIM-L1-P111",
+    "AUD-SIM-L1-P112",
+    "AUD-SIM-L1-P113",
+    "AUD-SIM-L1-P114",
+    "AUD-SIM-L1-P115",
+    "AUD-SIM-L1-P116",
+    "AUD-SIM-L1-P117",
+    "AUD-SIM-L1-P118",
+    "AUD-SIM-L1-P119",
+    "AUD-SIM-L1-P120",
+    "AUD-SIM-L1-P121",
+    "AUD-SIM-L1-P122",
+    "AUD-SIM-L1-P123",
+    "AUD-SIM-L1-P124",
+    "AUD-SIM-L1-P125",
+    "AUD-SIM-L1-P126",
+    "AUD-SIM-L1-P127",
+    "AUD-SIM-L1-P128",
+    "AUD-SIM-L1-P129",
+    "AUD-SIM-L1-P130",
+    "AUD-SIM-L1-P131",
+    "AUD-SIM-L1-P132",
+    "AUD-SIM-L1-P133"
+  ],
+  "tests": {
+    "frontend": {
+      "passed": 75,
+      "includes": "P104,P058,ofertas,ZIP,legadoP131/P132/P129/P133"
+    },
+    "API": {
+      "passed": 2,
+      "assertions": 37,
+      "database": "simulator_fiscal_delta_20261021_test",
+      "port": 55441,
+      "rollback": true,
+      "scope": "upload privado,hash,deduplicação,quarentena/acesso,actor diferente,recuperação exactaP104 e127livros",
+      "latest_result": {
+        "tool": "phpunit",
+        "result": "passed",
+        "tests": 2,
+        "passed": 2,
+        "assertions": 37,
+        "duration_ms": 10448
+      }
+    },
+    "types": "passed",
+    "build": "passed",
+    "UI": {
+      "save_recover_report": "passed;DOM contains request,decision,form,scope,external submission",
+      "FX": "client opposite perspective selects Venda64.54 after impact confirmation;200USD→12908MZN;two earlier versions preserved",
+      "transport": "UI uses real components and synthetic local transport;real API tested separately in rolled-back QA;no authority submission"
+    }
+  },
+  "limits": [
+    "P104 é procedimento operacional da Tempo,não atribuição àLei2/2006 de uma regra cambial não demonstrada;excepção fiscal identificada por disposição/âmbito/taxa/data",
+    "Não activa cálculo de IVA,dedução ou reavaliação de livros anteriores;conversão reutiliza aritmética existente a seis casas decimais,sem nova regra de arredondamento fiscal",
+    "P084/P085 não são fechados por este avanço;ZIP contém preparação e anexos,não recibo de submissão nem formulário oficial inventado",
+    "Anexos privados reutilizamdocuments/scan existente;sem migração;pendente de scan impede descarga,sem criar certificado fiscal",
+    "P058 é parcial;bagagem e remissões por concluir;sem extensão das condiçõesP059",
+    "Formais digitais e cálculo fiscal de viagens/eventos mantêm limitações aceites;bebidasL2/L3,Estatísticas/IAadiadas;L1aberto"
+  ],
+  "remaining": {
+    "P047": {
+      "type": "desenvolvimento e cotejo delimitado",
+      "exists": "CIVA12(1)b quatro famílias;IPP22 integral localizado no Parlamento,PDF4–5/p2238–2239;Lei8/2025item30 eDecreto27/2026 obtidos. MCNet5/BR251 é exemplar parcial dasIPP,não fonte doart22.",
+      "next": "Traduzir os âmbitos e condições das quatro famílias,começando pelos itens sustentados doQuadroV;distinguir isenção de direitos,redução e mero pedido;sem generalizar condições."
+    },
+    "P058": {
+      "type": "implementação parcial e cotejo",
+      "exists": "Três percursos de veículos63 emQA:isenção,80%,50%;60dias+30 excepcional;cincoanos;documentos de titularidade/residência euso28;fonte/hash/datas/valores/histórico. Não usa condiçõesP059.",
+      "next": "Concluir bagagem/outros bens e tratar a remissão incoerente57(2)b sem correcção presumida;marco do tempo de propriedade deve ser documentado,sem presumir chegada ou despacho;180dias exactos indeterminados."
+    },
+    "P084": {
+      "type": "continuidade operacional demonstrada;correspondência do formulário parcial",
+      "exists": "ProcedimentoTempo25/10 pedidoMF/AT→apresentado→decisão número/data/emitente/âmbito comanexo→conteúdo/formulário comdespacho;gravação/recuperação/relatório eZIP comhash;benefício só após decisão e linha abrangida.",
+      "next": "Concluir correspondência concreta do formulário aplicável;ModeloI.1 não é presumido por nome;preservar interesse público/fins sociais e aquisição/importação distintas."
+    },
+    "P085": {
+      "type": "continuidade operacional demonstrada;correspondência do formulário parcial",
+      "exists": "Mesma sequência operacional definida pelaTempo,com finalidade de atenuar calamidades,finalidade humanitária e aquisição. Pedido apresentado não concede;despacho aplica apenas ao seu âmbito.",
+      "next": "Concluir formulário/procedimento específico comfonte correspondente;sem estender à importação ou impor condições própriasP084."
+    },
+    "P001": {
+      "type": "dependência documental específica",
+      "exists": "Edição recebida e candidatos anteriores preservados;formulários2019/eDeclaração têm outra numeração.",
+      "next": "Instrução correspondente à edição recebida para distinguir apenas05/06;não reabrir outros campos."
+    }
+  },
+  "artifacts": {
+    "preservation": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\preservation-before-tests.json",
+    "sources": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\source-archive-inventory.json",
+    "frontend": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\frontend.txt",
+    "API": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\api.txt",
+    "UI_report": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\offer-recovered-report.png",
+    "UI_FX": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\P104-selection-history.png",
+    "package_P084": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\P084-pedido-decisao-formulario.zip",
+    "package_P085": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-returnees-20261025\\P085-pedido-decisao-formulario.zip"
+  },
+  "active_actions": {
+    "push": false,
+    "migration": false,
+    "active_DB_write": false,
+    "new_publication": false
+  },
+  "runtime_hashes": {
+    "app/Http/Controllers/Api/V1/SimulationOfferDocumentController.php": "b7359dcd66fa01e76d55ad729615f7cd4f0eb45ed88ec7b32d7997b8cfcb89c9",
+    "app/Http/Middleware/EnsureSimulationRecoveryCookie.php": "d10c2f54772233fcffe4f8f24c62a2282537bff1085d43ca7c1e8774070f5316",
+    "resources/js/components/simulation-currency-events.tsx": "4c81d2cd7e6835ee8102a8323991b494d8b52a21198a816c9f93f973c0da55b6",
+    "resources/js/components/simulation-fx-selection.tsx": "39bb6d87d404745b0b66349bc11626545a3672ae27321ce9b4658416592059bf",
+    "resources/js/components/simulation-monthly-iva.tsx": "b695e87089b08f987847e28413cd9bacca12b25f1171db4915f4a5dd082f5180",
+    "resources/js/components/simulation-offer-preparations.tsx": "9e70725e707ff4236f8edbaa965cb72d42407e010053a23f0e86bae7bbc2eaf7",
+    "resources/js/components/simulation-offer-workflow.tsx": "4cf2354d01b1f6c60598f1a495ee02946c5e565434078c61928ec7d13fe43cc6",
+    "resources/js/components/simulation-returnees.tsx": "a8b457344ec93d0db6d7a169b2f0b77dacb916b4943324a19b2580a893191cd4",
+    "resources/js/components/simulation-travel-events.tsx": "d5690d7abbb2b70653ec6cb42e75260347e7190c5d3a474983e6fd318d0606c4",
+    "resources/js/lib/iva-currency-events.ts": "cc9f2045d302d7987310da4006cc250fc5c99a27397918d166d649bfc32fab08",
+    "resources/js/lib/iva-fx-selection.ts": "9aa07ad443bc777b80510a3b5bd6aff9ddb9814d2450f3c690e531e74d71d998",
+    "resources/js/lib/iva-offer-package.ts": "240b274933e669a8c6def3b2324507c421bcd90ccbca82b58f6aab72cdeba5f5",
+    "resources/js/lib/iva-offer-preparations.ts": "b57abb97295493d0a9c3bb48941a7bb250f4fbec367a8b575afdbb14c32d1751",
+    "resources/js/lib/iva-offer-workflow.ts": "6ee9df722441639ab674b2457e5e9a075dc6ef326eab718d20295572297d5f86",
+    "resources/js/lib/iva-returnees.ts": "f91988669672e92527dba7e374fadebe71973f58a8459181d01e1684f10aab25",
+    "resources/js/lib/project-dossier.ts": "fc54a64b0e7bc218f30031355497c1ad98c84e5f2faf51945d5aa70e8f115864",
+    "routes/api.php": "f0b1b2b6943d23d27d54f6ffc58fd5caca46760ecec97a6da85faf477e5fef4e"
+  },
+  "artifact_hashes": {
+    "preservation": "0eb164a48edc3fae0af4b7a226254181e3abc741a8b3b3b79e50d3166d5e0eba",
+    "sources": "67dacdd502babd2e652d1195d1ce496323ed929a8527400141d8cb8e8ca864c2",
+    "frontend": "226b324ee59af3fbc1f2dd1ae39f4350fd3402870d26031e02d68b649f9577bd",
+    "API": "c99483738029ed9de91d493319b8cd3b08a546e2156a05404dc7a35995255c55",
+    "UI_report": "c3876f226656916fd3cab065346fa70f2f1b412eca13b4cfa4405eccfd24581c",
+    "UI_FX": "1ff954f1dde55440b9bfb5251856e78ee8504086f077a12422a2dc938496f416",
+    "package_P084": "65ad2aadbe5a59ddde566a0b5edb2125bdce221503a982bcc7c717235651abff",
+    "package_P085": "e447fe112b34466fcb7e3fe9c559b16edf6680a17e46c56f47425f4300d40c54"
+  },
+  "source_inventory_count": 19,
+  "qa_status_preserved": "P104 concluído em QA no procedimento operacional da Tempo;P058/P084/P085 parciais,sem fecho",
+  "delivery_followup": {
+    "served_commit": "e38aa74920412e545213b35b7585c847a0b8a969",
+    "receipt": "l1-tempo-offers-fx-delivery-20261025.json",
+    "record": "iva_l1_tempo_offers_fx_P104_partial_P058_P084_P085_homologation_20261025",
+    "counts": {
+      "delivered": 128,
+      "QA": 0,
+      "functional_pending": 4,
+      "documentary": 1,
+      "total": 133
+    },
+    "partial_ids": [
+      "P058",
+      "P084",
+      "P085"
+    ],
+    "L1": "open"
+  }
+}

docs/investmoz/simulations/iva-l1-travel-events-qa-20261025.json

@@ -0,0 +1,108 @@
+{
+  "implementation_commit": "c309215d0f2c37ed8c5dfb6b04eb89a2d24a634e",
+  "implementation_initial": "7986d024",
+  "status": "delivered_margin_events_only_QA_proofs_preserved",
+  "coverage": {
+    "AUD-SIM-L1-P129": [
+      "third_party_package",
+      "mixed_means_special_part",
+      "own_means_general",
+      "other_name_general",
+      "retailer_simple_general",
+      "retailer_new_package",
+      "foreign_establishment_outside"
+    ],
+    "AUD-SIM-L1-P133": [
+      "travel_integral_first",
+      "travel_start_first",
+      "same_day_order_not_inferred",
+      "partial_8c",
+      "partial_then_full_no_double_count",
+      "invoice_before_special_event",
+      "travel_not_started",
+      "suspensive_exit_14_a_b_c_d",
+      "regime_still_held"
+    ]
+  },
+  "branch_count_complete": 2,
+  "meaning": {
+    "P129": "Natureza e âmbito do regime38/39; meios próprios/terceiros e retalhista; margem global por operador/período do registo simulado, custos directos e exclusões41(3), excesso anterior/seguinte e base positiva com divisor1.16 arredondada à unidade. Sem IVA devido, dedução43d/campo11, regularização44 ou factura/modelo oficial emitidos.",
+    "P133": "Cessação efectiva de regime7(8), distinta de mudança de armazém/transferência; viagens7(9)/RIVA40 pelo primeiro entre integral e início/primeiro serviço, sem subtrair dia nem inferir ordem intradiária. Exigibilidade8 por factura/recebimento separada, incluindo sinal e saldo integral sem dupla soma. Sem montante de imposto, desembaraço, direito ou ICE apurados."
+  },
+  "examples": {
+    "travel_rows": 10,
+    "global_periods": 5,
+    "special_event_rows": 12
+  },
+  "source": "RIVA Decreto7/2008,38–46,acervoBR16-I16/04/2008PDF6–8/p104–106 (6/7 conferidas visualmente,46(2) texto extraídoPDF8). CIVA Lei13/2016,4(5)/5(2),PDF7/p1426(265);7(8)/(9)/8,PDF9/p1426(267);14(1),PDF13/p1426(271),páginas visualmente conferidas. CIVA17(1),Lei22/2022PDF3,16% usado no divisor da base;Lei10/2025não altera4/7/8/17. Não confundir regime fiscal com licenciamento turístico.",
+  "source_inventory": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-travel-events-20261025\\source-archive-inventory.json",
+  "documentary_cotejo": {
+    "reporting_excess": "41(5) e43a referem excesso e custos de período anterior/seguinte;43bii usa expressão exercício seguinte. Implementado transporte entre períodos por41(5)/43a, sem criar crédito ou dedução anual, com origem e correcção referenciadas e confirmação de divergência.",
+    "remaining_research": "Pesquisa delimitada de14(3)/calamidades no domínio AT/Governo não localizou ligação regulamentar específica adicional. Resultados de outras jurisdições não foram usados. Não declara inexistência de procedimento; preserva a cadeia documental já aceite de ModeloI.1 e pendênciasP084/P085/P104/P001.",
+    "official_notice": "https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/",
+    "notice_scope": "Anúncio já registado de alteração regulamentar não substitui texto/modelos. Limitações digitais mantidas, sem bloquear viagens/eventos."
+  },
+  "verification": {
+    "frontend": {
+      "tests": 29,
+      "passed": 29,
+      "failed": 0,
+      "coverage": "Margem global entre pacotes; negativos e reporte; custos excluídos; meios mistos; regimes gerais; datas; parcial/integral/factura; cessação/permanência; desconhecidos; divergência de reporte; isolamento; história e conservação integral dos livros anteriores."
+    },
+    "privateAPI": {
+      "tests": 1,
+      "assertions": 68,
+      "database": "simulator_fiscal_delta_20261021_test:55441",
+      "transaction": "rollback"
+    },
+    "types": "passed",
+    "build": "passed",
+    "browser": "Edge: registo global completo→parcial deixa base indeterminada, origens/histórico conservados; reposição e nova versão invalidam evento antigo. Pagamento integral→por esclarecer não inventa evento; reposto, gravado, recuperado e relatório aberto. Viagens versão4/histórico3; eventos versão5/histórico4. Relatório omite factos sem aplicação, preservando-os no rascunho/histórico.",
+    "screenshot": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-travel-events-20261025\\qa-recovered-report.png",
+    "preservation": "123 fechos inventariados antes dos testes, nenhum perdido; comparação integral do snapshot congelado retirando apenas os dois novos livros. Nenhuma escrita no activo."
+  },
+  "technical_choices": "Livros travelOperations/travelSpecialEvents por oportunidade no snapshot privado existente. BigInt6casas; divisor16% apenas para base. Eventos reutilizam motor entregue nos percursos com evento conhecido/adiantamento8c; factura anterior a7(9)mantém facto geradornull. Datas UTC/calendário explicitamente parametrizado. Eventos independem dos montantes da margem, exigem natureza/âmbito fiscal identificados. Referências em falta podem ser reutilizadas sem sobrescrever edições existentes.",
+  "runtime_delta": {
+    "resources/js/lib/iva-travel.ts": "253efc133fd968cbec0e0f04530d8757eb5dbf686cc2baa34a92a0efe71ee2fd",
+    "resources/js/lib/iva-travel-events.ts": "862c2c7c584a10e51626b215b5e23cceda9ed29859180c009be41113e30d30e9",
+    "resources/js/components/simulation-travel.tsx": "f966a67ed58ad86e7c8f80d1dfd6df2603f291529659bc52c4f32373bfaab93c",
+    "resources/js/components/simulation-travel-events.tsx": "0d12f7ace5d5c1488756675aab075f957d3833e059e58963cf69e5b1ea315bda",
+    "resources/js/components/simulation-monthly-iva.tsx": "ed7b32c1838eebf33fbb31366dc313bcc6fe718b3ffca9a990f495fa7a0d253a",
+    "resources/js/lib/project-dossier.ts": "a63f9ee361b175718ce405a888b8fca4f1525980a3f14bcea53770f49df2aaa0"
+  },
+  "limitations_balance": {
+    "digital": "Formalidades P121/P130: modelos da declaração/mapa de retenções e procedimentos de entrega/pagamento ainda não automatizados; cobertura digital integral não declarada. Mantém-se o limite da entrega df43aeb1.",
+    "travel": "Cálculo limitado à base da margem do registo simulado declarado, não apuramento integral da organização. Não calcula IVA devido/dedução42/43d, não executa regularização44, não emite factura45 ou modelo oficial46(2).",
+    "P104": "Conversão condicionada preservada; falta regra aplicável à escolha da taxa/data.",
+    "P084_P085": "Rascunhos e simulação condicionada preservados; ModeloI.1 não demonstra ligação a14(3) nem benefício concedido.",
+    "P001": "Pendência documental limitada aos campos05/06.",
+    "scope": "L1 aberto; bebidas L2/L3; Estatísticas/IA adiadas."
+  },
+  "counts_current": {
+    "delivered": 123,
+    "QA": 2,
+    "functional_pending": 7,
+    "P001": 1,
+    "total": 133
+  },
+  "homologation_unchanged": "df43aeb1",
+  "remaining": "Uma entrega conjunta compatível após aceitação, provas por ramo reutilizadas e delta instalado apenas. Sem push ou instalação neste incremento.",
+  "preservation_before_tests": "C:\\laragon\\www\\portal-investidor\\outputs\\iva-l1-travel-events-20261025\\preservation-before-tests.json",
+  "qa_status_preserved": "QA_complete_P129_P133_demonstrated_scope_not_delivered",
+  "delivery_followup": {
+    "served_commit": "a48e9749799b7ed0ad370e23c2fda2bab06150d0",
+    "receipt": "l1-travel-events-delivery-20261025.json",
+    "record": "iva_l1_travel_events_P129_P133_homologation_20261025",
+    "counts": {
+      "delivered": 125,
+      "QA": 0,
+      "functional_pending": 7,
+      "documentary": 1,
+      "total": 133
+    },
+    "IVA_due_calculation": false,
+    "deduction_calculation": false,
+    "fiscal_parent_requirement": "AUD-SIM-INT02",
+    "P104_closure": false
+  }
+}

docs/investmoz/simulations/l1-currency-events-delivery-20261025.json

@@ -0,0 +1,384 @@
+{
+  "status": "installed_P131_P132_partial_P104_delta_verified_L1_open",
+  "candidate": "0052cd42d2755753b7e54257db05df8fbd9f08bc",
+  "base_installed": "92eaa93570b96561a0d2ab60787b7af8171c9529",
+  "coverage_complete_branches": {
+    "AUD-SIM-L1-P131": [
+      "goods_available",
+      "goods_transport",
+      "goods_installation",
+      "service_completed",
+      "service_early_charge",
+      "import_clearance",
+      "import_auction",
+      "continuous_period",
+      "contract_effects"
+    ],
+    "AUD-SIM-L1-P132": [
+      "own_goods",
+      "own_services",
+      "commission_delivery",
+      "consignment_deadline",
+      "advance_payment"
+    ]
+  },
+  "coverage_partial": {
+    "AUD-SIM-L1-P104": "Preparação e simulação cambial condicionada,gravação/recuperação/histórico/relatório;moeda original,taxa,direcção,data,fonte e pressuposto explícitos. Não fechaP104 e não confirma base fiscal. Falta obter/cotejar disposição de conversão da Lei2/2006 referida em15(8),seu momento/regra e correspondência em2026."
+  },
+  "branch_count_complete": 2,
+  "event_treatment_count": 14,
+  "conditional_scenario_count": 1,
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256_LF": "7133d1df2cf4171495bd145f5b8350938f0a3b4230af824c223d2b03cf0d9bb1"
+    },
+    {
+      "path": "resources/js/components/simulation-currency-events.tsx",
+      "sha256_LF": "d103234361d57d0461d19a0f1fb9cbc5a714dbd566000478fad9aced585f32fa"
+    },
+    {
+      "path": "resources/js/components/simulation-monthly-iva.tsx",
+      "sha256_LF": "44901ef5fc9def8ebd6c251d4af65f36a1cb330f5ed7d44db4a52d98753f18ff"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "1712be726c868d182a2ddf405331dcc1f55bf0c3ce72ad32ab758c15afef2f4a"
+    },
+    {
+      "path": "resources/js/lib/business-financial-plan.ts",
+      "sha256_LF": "c20274722d1ffcd0360f041a6cacb5d868fe0621cb27a1aca6e06826612c3ebb"
+    }
+  ],
+  "counts_before": {
+    "delivered": 118,
+    "QA": 2,
+    "functional_pending": 12,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_current": {
+    "delivered": 120,
+    "QA": 0,
+    "functional_pending": 12,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 120,
+    "QA": 0,
+    "functional_pending": 12,
+    "documentary": 1,
+    "total": 133
+  },
+  "QA_proofs_reused": [
+    "iva-l1-currency-events-qa-20261025.json"
+  ],
+  "authorization": "Tempo explicitly requests one joint delivery0052cd42/P131/P132;P104 may accompany only as conditionalconversion,notfiscalclosure;concurrentchanges preserved,installeddeltaonly",
+  "scope": "2026contexto;facto gerador7 e exigibilidade8 por data/âmbito;uma parcela de recebimento e restante por linha,ou parcelas de âmbitos distintos,sem agregação de totais entre linhas. Prazo de emissão é parâmetro legal identificado,não calendário presumido;importação segue7c. P104parcial não aplica câmbio fiscal.Sem nova base/IVA,taxa,dedução,campo11,regularização ou totaisModeloA;P133regimes suspensivos/viagens mantém âmbito separado.",
+  "source": "CIVA Lei13/2016:7(1)–(7),PDF8/p1426(266);8,PDF9/p1426(267);15(8),PDF14/p1426(272),páginas visualmente conferidas.Lei22/2022 eLei10/2025 não alteram7/8;15(8)mantido.RIVADecreto7/2008,21,PDF4:regra histórica5dias úteis e excepções;prazo actual não automatizado,exige disposição/calendário/âmbito identificados.",
+  "meaning": {
+    "P131": "Eventos7(1)a/b/c,7(2),7(3),7(7):disponibilização,início transporte,instalação/montagem concluída,serviço realizado/cobrado ou debitado antecipadamente pelo montante respectivo,desembaraço/arrematação/venda na importação,termo do período sucessivo,efeitos translativos com excepções3(3)a/b. Facto gerador separado de exigibilidade8;factura comercial não desloca evento aduaneiro.",
+    "P132": "Eventos7(4)/(5)/(6) e8c:afectações/transmissões assimiladas3(3)e/f,serviços4(2),disponibilização pelo comissário,termo180dias de mercadorias à consignação3(3)d e pagamentos anteriores à factura. Corrigida remissão a consignação,não embalagensP102.8a/b/c separam parcela recebida e restante,sem dupla contagem."
+  },
+  "P104_partial_condition": "Conversão condicionada,sem base fiscal confirmada.Preserva moeda,taxa,direcção,data,fonte e regra/pressuposto.Exemplar/disposição cambialLei2/2006 deve ser cotejado antes de fecharP104.P104continua nos12pendentes.",
+  "documentary_research_delimited": {
+    "P104": {
+      "finding": "Remissão15(8) para Lei2/2006 identificada;artigo de conversão e parâmetros ainda não cotejados em exemplar íntegro.",
+      "attempts": [
+        "Acervo local seisPDF semLei2/2006",
+        "Pesquisa Lei2/2006/CIP identificaBR12-I22/03/2006",
+        "PDF primário platformchinaplp devolveu404;DLA recusou/timeout;archiveBR2006 devolveu403"
+      ],
+      "next_action": "Obter exemplar íntegroLei2/2006 e identificar disposição de conversão/momento/regra;reutilizar rascunhos,sem validação jurídica genérica."
+    },
+    "RIVA21": {
+      "primary_notice": "https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/",
+      "finding": "Anúncio governamental inclui alteração21;anúncio não substitui texto normativo/publicação. Prazo não presumido5dias úteis por defeito;campo exige termo/disposição/calendário aplicáveis.",
+      "next_action": "Localizar texto publicado da alteração21 para eventual automatização do prazo;motor8já opera com parâmetro concreto identificado."
+    }
+  },
+  "preservation": "118priorclosures andpartialP084/P085 preserved;one integration/backup/realisolatedrestore/check;QAproofsreused",
+  "partial_P084_P085": "Preparation/conditional simulation only;benefits pending;no closure",
+  "limits": "L1aberto;P00105/06;bebidasL2/L3;Estatísticas/IAadiadas",
+  "containment": "l1-currency-events-readonly-rollback-20261025.patch,checked only,not applied;blocks newP131/P132/conditionalP104calculations,preserves readers/history/otherbranches",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "92eaa93570b96561a0d2ab60787b7af8171c9529",
+      "release": "/var/www/investmoz-homologacao/releases/92eaa93570b96561a0d2ab60787b7af8171c9529-d4d7a2a2",
+      "previous_release": "/var/www/investmoz-homologacao/releases/ce9d649fbf631b584cb521ce120c98a4cb459c13-f7d31a27",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/92eaa93570b96561a0d2ab60787b7af8171c9529-d4d7a2a2",
+    "release_revision": {
+      "commit": "92eaa93570b96561a0d2ab60787b7af8171c9529",
+      "branch": "main",
+      "built_at": "2026-10-24T22:52:27.789891+00:00",
+      "manifest_sha256": "52e638801184578d481f490734a4b98f8f557625e81fd942348a2067bfc0f58b"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-currency-events-delivery-20261025/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "3bf9ce6052b554884fc9073ef094df83e4061a4acf9698aa4b86746372a933b3",
+      "files_sha256": "bfdc60b76ce1da29199eeb9f21503350c94da165ba2458fcb26f57c96bde995b",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_currency_events_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "3bf9ce6052b554884fc9073ef094df83e4061a4acf9698aa4b86746372a933b3",
+      "active_database_writes": 0
+    }
+  },
+  "delivery_local_date": "2026-10-25",
+  "delivery_timezone": "Africa/Johannesburg",
+  "served_commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+        "release": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+        "previous_release": "/var/www/investmoz-homologacao/releases/92eaa93570b96561a0d2ab60787b7af8171c9529-d4d7a2a2",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 5,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 106,
+            "checksum": "9ffc4c728b779ae65422ece807e747ce"
+          },
+          "after": {
+            "rows": 106,
+            "checksum": "eb794d5a5c04b738022d307f04aa5885"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 108,
+            "checksum": "6acbafdd2b5cb8f5388e4c45e1c1ec95"
+          },
+          "after": {
+            "rows": 109,
+            "checksum": "591338e88d2ef2a58a2c1954e7302167"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+        "branch": "main",
+        "built_at": "2026-10-24T23:06:53.694897+00:00",
+        "manifest_sha256": "8679ad3c79f08e7a9505fcff3d72821c924048cb8188c80bb0ad1332adedf248"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "currency-events/1": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "foreign_scenario": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "goods_available": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "goods_transport": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "goods_installation": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "service_completed": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "service_early_charge": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "import_clearance": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "import_auction": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "continuous_period": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "contract_effects": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "own_goods": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "own_services": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "commission_delivery": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "consignment_deadline": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "advance_payment": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "currencyEvents": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "dueEvents": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "scenarioAmount": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "mzn_per_unit": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "units_per_mzn": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "fxRuleRef": [
+          "assets/project-dossier-BNIZIALo.js",
+          "assets/services-D8qtC6wy.js"
+        ],
+        "conversão apenas cenário condicionado": [
+          "assets/project-dossier-BNIZIALo.js"
+        ],
+        "sem base fiscal confirmada": [
+          "assets/project-dossier-BNIZIALo.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/simulation-form-BqVD91Ek.js",
+          "status": 200,
+          "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+        },
+        {
+          "file": "assets/project-dossier-BNIZIALo.js",
+          "status": 200,
+          "sha256": "4f735b3ce4315b6fc87afb9f8e30774e9dc664073fa775da9cec640eaa6f0fde"
+        },
+        {
+          "file": "assets/services-D8qtC6wy.js",
+          "status": 200,
+          "sha256": "240800ef9ba1c338ac6ceb6f6dbbffce11ce02f8bb52ce385c901632f1d6b681"
+        },
+        {
+          "file": "assets/project-dossier-document-CM7oUIMz.js",
+          "status": 200,
+          "sha256": "2a62e4f6e2d7b8058feb67cef817e2d677150e149a3ffe56d6c38120f810634d"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-DwkwtDdx.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+        "release": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+        "previous_release": "/var/www/investmoz-homologacao/releases/92eaa93570b96561a0d2ab60787b7af8171c9529-d4d7a2a2",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+        "release": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+        "previous_release": "/var/www/investmoz-homologacao/releases/92eaa93570b96561a0d2ab60787b7af8171c9529-d4d7a2a2",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "e8b5ae43add95be3a7fd437e4488befce76c0a97"
+        ],
+        "finished_at": "2026-10-24T23:06:56.387937+00:00"
+      },
+      "log_file": "1792883102945866022.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 27.52s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 463",
+        "# pass 463",
+        "# fail 0"
+      ],
+      "log_bytes": 156709
+    },
+    "rollback_executed": false
+  },
+  "activation": "OnejointGit fast-forward/webhook/installer;zero migrations/imports",
+  "P104_closure": false
+}

docs/investmoz/simulations/l1-currency-events-readonly-rollback-20261025.patch

@@ -0,0 +1,9 @@
+--- a/resources/js/lib/iva-currency-events.ts
++++ b/resources/js/lib/iva-currency-events.ts
+@@ -90,5 +90,5 @@
+ }
+ function key(draft:Record<string,unknown>,book:CurrencyEventBook):string{return JSON.stringify({version:currencyEventVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
+ export function currencyEventCurrent(draft:Record<string,unknown>,book:CurrencyEventBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
+-export function recordCurrencyEvents(draft:Record<string,unknown>,book:CurrencyEventBook):CurrencyEventBook{if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique operações com identidades distintas;originais conservados.');const result:CurrencyEventCalculation={version:currencyEventVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:currencyEventSource,inputs:structuredClone(book.rows),rows:book.rows.map(evaluateCurrencyEvent)};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveCurrencyEventBook(draft,next);return next;}
++export function recordCurrencyEvents(draft:Record<string,unknown>,book:CurrencyEventBook):CurrencyEventBook{throw new Error('Novas versões P131/P132 e cenários condicionados P104 temporariamente suspensos;dados,histórico e relatórios preservados.');if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique operações com identidades distintas;originais conservados.');const result:CurrencyEventCalculation={version:currencyEventVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:currencyEventSource,inputs:structuredClone(book.rows),rows:book.rows.map(evaluateCurrencyEvent)};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveCurrencyEventBook(draft,next);return next;}
+ export function currencyEventReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const book=currencyEventBook(draft),r=book.result;if(!r)return[];return r.inputs.map((row,i)=>['IVA mensal',`${currencyEventTreatments.find(t=>t.id===row.treatment)?.branch??'Evento'} — ${row.period} — ${row.id}`,`${row.description};${r.rows[i].reason};facto gerador:${r.rows[i].eventDate??'Indeterminado/não apurado'};parcelas:${r.rows[i].dueEvents.map(p=>p.date+': '+(p.amount??'Montante indeterminado')+' '+row.currency+' ('+p.reason+')').join('; ')||'Nenhuma apurada'};restante pendente:${r.rows[i].status==='indeterminate'?'Indeterminado':r.rows[i].remainingPending?'Sim':'Não'};cenário condicionado:${r.rows[i].scenarioAmount??'Indeterminado'};base/IVA:Indeterminados`,`${r.opportunity};${r.location};${currencyEventCurrent(draft,book)?'Resultado actual':'Entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};${row.origin};documento ${row.documentRef},${row.documentDate};ambito ${row.scope};${row.treatment==='foreign_scenario'?`origem ${row.amount} ${row.sourceCurrency};taxa ${row.fxRate},${row.fxDirection},${row.fxDate};fonte ${row.fxSource};pressuposto ${row.fxRuleRef}`:`evento ${row.eventDate},${row.eventRef};outra data ${row.otherDate};conferencia ${row.reviewDate};factura ${row.invoiceRequired},${row.invoiceState},${row.invoiceDate},${row.invoiceRef};prazo ${row.legalDeadline},${row.deadlineRef};recebimento ${row.paymentState},${row.paymentDate},${row.paymentAmount},${row.paymentRef};total do ambito ${row.amount} ${row.currency}`};fundamento ${row.evidence};sem nova dedução/campo11/IVA ou activação cambial nos livros anteriores.`]);}catch{return[['IVA mensal','Moeda/eventos','Dados não recuperáveis','Originais preservados;sem substituição porzero.']];}}

docs/investmoz/simulations/l1-foreign-digital-delivery-20261025.json

@@ -0,0 +1,392 @@
+{
+  "status": "installed_P002_P121_P130_demonstrated_scope_only_L1_open",
+  "candidate": "de4b25bbd73f8c0d34549e455ade5639d37cd801",
+  "accepted_candidates": [
+    "e4c490b3",
+    "de4b25bb"
+  ],
+  "base_installed": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+  "coverage_complete_branches": {
+    "AUD-SIM-L1-P002": [
+      "goods",
+      "services",
+      "listed_services",
+      "foreign_transport_portion"
+    ],
+    "AUD-SIM-L1-P121": [
+      "web",
+      "software_service",
+      "information",
+      "media",
+      "teaching",
+      "analogous"
+    ],
+    "AUD-SIM-L1-P130": [
+      "software_asset",
+      "content_asset",
+      "data_asset",
+      "crypto_asset",
+      "ebook_asset",
+      "profile_asset",
+      "access_asset",
+      "other_asset"
+    ]
+  },
+  "coverage_label": "Três ramos no âmbito demonstrado: P002 enquadramento potencial; P121/P130 natureza/localização/responsável, rascunho/histórico/relatório. Não representa cobertura digital integral.",
+  "digital_coverage_integral": false,
+  "digital_formalities_not_automated": [
+    "Modelos da declaração mensal e do mapa de retenções25(7)",
+    "Formalidades/procedimentos de entrega e pagamento26(4) ainda não cotejados",
+    "Submissão, pagamento ou cálculo de imposto/dedução não executados neste incremento"
+  ],
+  "digital_documentary_limits": {
+    "procedure": "Modelos/formalidades de25(7)/26(4) não cotejados neste incremento. A pesquisa oficial delimitada encontrou anúncio governamental de30/09/2026, não o texto normativo de execução. Isto não declara inexistência de regulamentação nem bloqueia classificação e preparação. Nenhum modelo, taxa de retenção, aprovador ou formulário inventado.",
+    "official_notice": "https://portaldogoverno.gov.mz/governo-introduz-alteracoes-nos-regulamentos-fiscais-para-reforcar-eficiencia-tributaria/",
+    "next_action": "Cotejar texto publicado e modelos aplicáveis antes de automatizar formalidades/submissão; manter preparação, localização e atribuição legal demonstrada.",
+    "P104": "Mantém pendência de escolha da taxa/data; conversão condicionada preservada, sem dependência efectiva destes percursos.",
+    "P084_P085": "Preparação/simulação condicionada preservadas; benefícios não encerrados."
+  },
+  "UI_delta_from_QA": "Texto explícito de cobertura limitada e formalidades não automatizadas, pedido pela Tempo; nenhuma alteração de regra ou cálculo.",
+  "branch_count_complete": 3,
+  "digital_treatment_count": 14,
+  "digital_examples": 46,
+  "P002_examples": 7,
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-digital.ts",
+      "sha256_LF": "623165a4e36e161776fea115ee7f8b9b61b4e5766831daa404badf8397eae271"
+    },
+    {
+      "path": "resources/js/components/simulation-digital.tsx",
+      "sha256_LF": "5bf44510481d1739e0a81f0326c14c8e2f477ac9a7e02b694c3b3173a92dcd78"
+    },
+    {
+      "path": "resources/js/lib/iva-foreign-operations.ts",
+      "sha256_LF": "b2735b9071aac41f9ddf0ae0c81d3943c870adccfa315ec01432388fec4a7de8"
+    },
+    {
+      "path": "resources/js/components/simulation-foreign-operations.tsx",
+      "sha256_LF": "5276d81afd97cd40df63973fcfdca27d80903464af078f67deb3e45c7bb90948"
+    },
+    {
+      "path": "resources/js/components/simulation-monthly-iva.tsx",
+      "sha256_LF": "19269934dc83f2cb3c36b1677f0bcdf066dc0ffd2af889730bd92acb54532587"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "f0428b411146e030bbf952428faffab6ac26178d09aa3a6437daa9363bc75a46"
+    },
+    {
+      "path": "resources/js/lib/iva-currency-events.ts",
+      "sha256_LF": "fa99e217e96bc6601ebfe0ac48a8ad3395ce85d57218c23888e6eece5a7405fa"
+    }
+  ],
+  "counts_before": {
+    "delivered": 120,
+    "QA": 3,
+    "functional_pending": 9,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_current": {
+    "delivered": 123,
+    "QA": 0,
+    "functional_pending": 9,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 123,
+    "QA": 0,
+    "functional_pending": 9,
+    "documentary": 1,
+    "total": 133
+  },
+  "QA_proofs_reused": [
+    "iva-l1-foreign-operations-qa-20261025.json",
+    "iva-l1-digital-qa-20261025.json"
+  ],
+  "authorization": "Tempo solicita uma única disponibilização P002/P121/P130 no âmbito demonstrado, com alterações concorrentes preservadas e somente delta instalado conferido.",
+  "preservation": "120 fechos, P104 condicionado, P084/P085 parciais, dados, históricos, permissões e acessos preservados. P104 não encerrado.",
+  "scope": "Natureza digital, localização e responsável; gravação, recuperação, histórico e relatório. Não calcula taxa/base/IVA/dedução/campo11 ou totais; não envia declaração nem inicia pagamento. Software/acesso/licenciamento não decidem natureza apenas pelo título.",
+  "P104_closure": false,
+  "limits": "L1 aberto; P001 apenas05/06; P084/P085 benefícios pendentes; bebidas L2/L3; Estatísticas/IA adiadas.",
+  "containment": "l1-foreign-digital-readonly-rollback-20261025.patch; conferir sem aplicar: suspende apenas novas versões P002/digital, preservando leitores/histórico/outros ramos.",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+      "release": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+      "previous_release": "/var/www/investmoz-homologacao/releases/92eaa93570b96561a0d2ab60787b7af8171c9529-d4d7a2a2",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+    "release_revision": {
+      "commit": "e8b5ae43add95be3a7fd437e4488befce76c0a97",
+      "branch": "main",
+      "built_at": "2026-10-24T23:06:53.694897+00:00",
+      "manifest_sha256": "8679ad3c79f08e7a9505fcff3d72821c924048cb8188c80bb0ad1332adedf248"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-foreign-digital-delivery-20261025/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "4325b559ab0e7e4a2904a4dc2235b79260a04095e401a3d0231b46e64afb16a9",
+      "files_sha256": "d69622a7179b7bfdfc4599714a9093f47f28c6fcc96b38d1856cfbd38775ef4b",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_foreign_digital_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "4325b559ab0e7e4a2904a4dc2235b79260a04095e401a3d0231b46e64afb16a9",
+      "active_database_writes": 0
+    }
+  },
+  "delivery_local_date": "2026-10-25",
+  "delivery_timezone": "Africa/Johannesburg",
+  "served_commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+        "release": "/var/www/investmoz-homologacao/releases/df43aeb1e583e65af854ac71f46ddaa1f49b0b7c-657a60cb",
+        "previous_release": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 7,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 106,
+            "checksum": "72e3df5d5b6a9ae0a1711e5e7dba713e"
+          },
+          "after": {
+            "rows": 106,
+            "checksum": "b32e95b044290f27169a56415ade43f7"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 111,
+            "checksum": "ea3379188d08dd9e272dccd89cff3845"
+          },
+          "after": {
+            "rows": 112,
+            "checksum": "874bf4e3d6aef4a7d76d37bf0076c889"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+        "branch": "main",
+        "built_at": "2026-10-24T23:29:21.431835+00:00",
+        "manifest_sha256": "42fcfc7d2fa7e7adae795927245582d1d140dd2a4fdc77164056b33de94f21e1"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "digital-operations/1": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "foreign-operations/1": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "digitalOperations": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "foreignOperations": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "software_asset": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "crypto_asset": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "ebook_asset": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "profile_asset": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "access_asset": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "other_asset": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "software_service": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "analogous": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "digitalAsset": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "digitalService": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "declarationReferenceDate": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "representativeRef": [
+          "assets/project-dossier-CGYWZtgD.js",
+          "assets/services-OpXmisSI.js"
+        ],
+        "communicationPrior": [
+          "assets/project-dossier-CGYWZtgD.js",
+          "assets/services-OpXmisSI.js"
+        ],
+        "businessUse": [
+          "assets/project-dossier-CGYWZtgD.js",
+          "assets/services-OpXmisSI.js"
+        ],
+        "potential": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "excluded_19_2": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ],
+        "Cobertura digital deste incremento:": [
+          "assets/services-OpXmisSI.js"
+        ],
+        "não estão automatizadas": [
+          "assets/services-OpXmisSI.js"
+        ],
+        "Não representa cobertura digital integral": [
+          "assets/services-OpXmisSI.js"
+        ],
+        "modelos da declaração e do mapa de retenções": [
+          "assets/services-OpXmisSI.js"
+        ],
+        "P104": [
+          "assets/project-dossier-CGYWZtgD.js",
+          "assets/services-OpXmisSI.js"
+        ],
+        "sem base fiscal confirmada": [
+          "assets/project-dossier-CGYWZtgD.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/project-dossier-CGYWZtgD.js",
+          "status": 200,
+          "sha256": "14111c559c18321a5e70b8dfe0e4d1d774116bc8f43a4857a52a6d09b85758ba"
+        },
+        {
+          "file": "assets/simulation-form-BqVD91Ek.js",
+          "status": 200,
+          "sha256": "85cbd533c5bc92af5a448db71da006d4346d2d0adb09dde825db0aa19ad5048c"
+        },
+        {
+          "file": "assets/project-dossier-document-C8UzSjvU.js",
+          "status": 200,
+          "sha256": "c165aa0ff95ac6dce620300b3e989f69f087fe85cd760a854874c1579c0d5a81"
+        },
+        {
+          "file": "assets/services-OpXmisSI.js",
+          "status": 200,
+          "sha256": "cd8ff9052961f612706806290f34b3823f18c67128cab2f23b9f3f5c611c4ce5"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-BJtmUrd_.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+        "release": "/var/www/investmoz-homologacao/releases/df43aeb1e583e65af854ac71f46ddaa1f49b0b7c-657a60cb",
+        "previous_release": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c",
+        "release": "/var/www/investmoz-homologacao/releases/df43aeb1e583e65af854ac71f46ddaa1f49b0b7c-657a60cb",
+        "previous_release": "/var/www/investmoz-homologacao/releases/e8b5ae43add95be3a7fd437e4488befce76c0a97-7ad802df",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "df43aeb1e583e65af854ac71f46ddaa1f49b0b7c"
+        ],
+        "finished_at": "2026-10-24T23:29:24.177941+00:00"
+      },
+      "log_file": "1792884448718297106.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 27.80s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 520",
+        "# pass 520",
+        "# fail 0"
+      ],
+      "log_bytes": 168294
+    },
+    "rollback_executed": false
+  },
+  "activation": "One joint Git fast-forward/webhook/installer; zero migrations/imports; accepted QA proofs reused"
+}

docs/investmoz/simulations/l1-foreign-digital-readonly-rollback-20261025.patch

@@ -0,0 +1,20 @@
+--- a/resources/js/lib/iva-digital.ts
++++ b/resources/js/lib/iva-digital.ts
+@@ -76,7 +76,7 @@
+ }
+ function key(draft:Record<string,unknown>,book:DigitalBook):string{return JSON.stringify({version:digitalVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows});}
+ export function digitalCurrent(draft:Record<string,unknown>,book:DigitalBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
+-export function recordDigital(draft:Record<string,unknown>,book:DigitalBook):DigitalBook{
++export function recordDigital(draft:Record<string,unknown>,book:DigitalBook):DigitalBook{throw new Error('Novas versões P121/P130 temporariamente suspensas; dados, histórico e relatórios conservados.');
+  if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Identifique operações distintas; originais conservados.');
+  const result:DigitalCalculation={version:digitalVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:digitalSource,inputs:structuredClone(book.rows),rows:book.rows.map(evaluateDigital)};
+  const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveDigitalBook(draft,next);return next;
+--- a/resources/js/lib/iva-foreign-operations.ts
++++ b/resources/js/lib/iva-foreign-operations.ts
+@@ -46,5 +46,5 @@
+ }
+ function key(draft:Record<string,unknown>,book:ForeignOperationBook):string{return JSON.stringify({version:foreignOperationVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},rows:book.rows,dependencies:book.rows.map(row=>({source:foreignSources(draft,row.sourceKind).find(s=>s.id===row.sourceRowId),event:row.eventRowId?foreignEvents(draft).find(e=>e.id===row.eventRowId):null}))});}
+ export function foreignOperationCurrent(draft:Record<string,unknown>,book:ForeignOperationBook):boolean{try{return!!book.result&&book.result.sourceKey===key(draft,book);}catch{return false;}}
+-export function recordForeignOperations(draft:Record<string,unknown>,book:ForeignOperationBook):ForeignOperationBook{if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique identidades distintas;originais conservados.');const result:ForeignOperationCalculation={version:foreignOperationVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:foreignOperationSource,inputs:structuredClone(book.rows),rows:book.rows.map(r=>evaluateForeignOperation(draft,r))};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveForeignOperationBook(draft,next);return next;}
++export function recordForeignOperations(draft:Record<string,unknown>,book:ForeignOperationBook):ForeignOperationBook{throw new Error('Novas versões P002 temporariamente suspensas; dados, histórico e relatórios conservados.');if(!book.rows.length||new Set(book.rows.map(r=>r.id)).size!==book.rows.length)throw new Error('Indique identidades distintas;originais conservados.');const result:ForeignOperationCalculation={version:foreignOperationVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),sourceKey:key(draft,book),source:foreignOperationSource,inputs:structuredClone(book.rows),rows:book.rows.map(r=>evaluateForeignOperation(draft,r))};const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveForeignOperationBook(draft,next);return next;}
+ export function foreignOperationReportRows(draft:Record<string,unknown>):Array<[string,string,string,string]>{try{const b=foreignOperationBook(draft),r=b.result;if(!r)return[];return r.inputs.map((row,i)=>{const line=r.rows[i];return['IVA mensal',`P002 — ${line.source?.period??'Período indeterminado'} — ${row.id}`,`${line.source?.description??'Origem por escolher'};${line.reason};dedução/IVA:Indeterminados`,`${r.opportunity};${foreignOperationCurrent(draft,b)?'Resultado actual':'Origens/entradas alteradas;resultado histórico conservado'};versão${r.revision};${r.calculatedAt};${r.source};localização${row.sourceKind}/${row.sourceRowId},versão${line.source?.revision??'indeterminada'};${line.source?.reason??''};operação${line.source?.operationRef??''};âmbito origem${line.source?.scope??''};parcela${row.territorialPart};evento${row.eventRowId||'Sem associação necessária'},${line.event?JSON.stringify(line.event):'Não apurado por esta análise'};hipótese interna${row.hypotheticalTaxable},fundamento${row.hypotheticalRef};exclusão19(2)${row.excluded19_2};âmbito${row.scope};factos${row.evidence};sem base/IVA/dedução/campo11/totaisModeloA.`];});}catch{return[['IVA mensal','P002','Dados não recuperáveis','Originais preservados;sem classificação por defeito.']];}}

docs/investmoz/simulations/l1-g10-own-name-delivery-20261025.json

@@ -0,0 +1,323 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "af7d2503207c8744cdbb6d96b8cca89fa367384e",
+  "base_installed": "2fdca86367d8bad524113b4cf6c49a0110130be9",
+  "coverage_complete_branches": {
+    "AUD-SIM-L1-P122": [
+      "goods_sale_commission",
+      "goods_purchase_commission"
+    ],
+    "AUD-SIM-L1-P128": [
+      "service_sale_mandate",
+      "service_purchase_mandate"
+    ]
+  },
+  "branch_count_complete": 2,
+  "treatment_count": 4,
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-own-name.ts",
+      "sha256_LF": "c36509de24d31d747d91630a31ce7d72baa749e9928b718a944556348fc54f85"
+    },
+    {
+      "path": "resources/js/components/simulation-own-name.tsx",
+      "sha256_LF": "6e142242aa29ae07e36b4d8d0be7d78f770d701e0a92e1a6e9832fcb794c17cf"
+    },
+    {
+      "path": "resources/js/components/simulation-monthly-iva.tsx",
+      "sha256_LF": "9718dc440aa98497011775d8bd03049d7857fa3badf27f4467d6d434f642defd"
+    },
+    {
+      "path": "resources/js/lib/project-dossier.ts",
+      "sha256_LF": "099dc307a86c763a9509516f6d59cc5c454b1f81189cc04b919d8d6045baf9dc"
+    }
+  ],
+  "counts_before": {
+    "delivered": 107,
+    "QA": 2,
+    "functional_pending": 23,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_current": {
+    "delivered": 109,
+    "QA": 0,
+    "functional_pending": 23,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 109,
+    "QA": 0,
+    "functional_pending": 23,
+    "documentary": 1,
+    "total": 133
+  },
+  "QA_proofs_reused": [
+    "iva-l1-g10-own-name-qa-20261025.json"
+  ],
+  "authorization": "Tempo explicitly requests one joint delivery ofaf7d2503,P122/P128,main compatibility/concurrent changes preserved,installeddelta only",
+  "scope": "2026,circuitos emnome próprio,partes/contratos/objectos econtraprestações originais das duas relações. Sem soma/compensação automática,base tributável nova,localização,isenção,taxa,IVA,dedução/campo11 ou totaisModeloA. Sem conversão cambial;moeda original identificada e coerente com contexto. P091preservado,sem repetir aceitação/cálculo.",
+  "source": "CIVA3(3)c,Lei13/2016PDF6/p1426(264);4(3),PDF7/p1426(265). Lei22/2022não altera3/4;Lei10/2025PDF12mantém3(3)c e não altera4. Base15(2)e/P091já entregue permanece independente;sem nova aplicação da base neste incremento.",
+  "meaning": {
+    "P122": "Transferências de bens em execução de contrato de comissão,incluindo consignação;na venda comissário considerado comprador,na compra comitente considerado comprador. Venda:comitente→comissário→terceiro;compra:terceiro→comissário→comitente. Contraprestações e referências das duas relações separadas.",
+    "P128": "Serviço efectuado por intervenção de mandatário emnome próprio:mandatário considerado adquirente eprestador sucessivamente4(3). Venda/prestação:mandante→mandatário→terceiro;compra/aquisição:terceiro→mandatário→mandante. Não é mera intermediação emnome de outrem ou base15(2)e de bens."
+  },
+  "formula": "Classifytwo successive relations bykind/direction;keep eachoriginalconsideration separate;no monetaryaggregation or taxcalculation.",
+  "preservation": "107prior closures and partialP084/P085 preserved;accepted perbranchQA reused;one integration/backup/real isolatedrestore/check for whole set",
+  "partial_P084_P085": "Preparation/conditional simulation only,benefits pending;no closure",
+  "limits": "L1open;deductionoutsideincrement;P00105/06;P121digital/P084/P085pending;beveragesL2/L3;Statistics/AIdeferred",
+  "containment": "l1-g10-own-name-readonly-rollback-20261025.patch,checked only,not applied;blocks newP096–099classifications,preserves readers/history/otherbranches",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "2fdca86367d8bad524113b4cf6c49a0110130be9",
+      "release": "/var/www/investmoz-homologacao/releases/2fdca86367d8bad524113b4cf6c49a0110130be9-c65ebbad",
+      "previous_release": "/var/www/investmoz-homologacao/releases/2a7254406db3aa6e8c71bfbaf56bbcda1f139d19-ae306e0a",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/2fdca86367d8bad524113b4cf6c49a0110130be9-c65ebbad",
+    "release_revision": {
+      "commit": "2fdca86367d8bad524113b4cf6c49a0110130be9",
+      "branch": "main",
+      "built_at": "2026-10-24T22:01:48.219730+00:00",
+      "manifest_sha256": "d45edd81644fa6b659aece95804fd9c5e8e99c599ef82bf078ee2ba39e700f12"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g10-own-name-delivery-20261025/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "85e90033b54a7eb7fed1bf0de466b984f5c03cc3b4938b5d8db20b7bf0abf954",
+      "files_sha256": "291e2c871d94c3b642252f8daa8a9d7557278f13028e68df78b5f6edec5b1234",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g10_own_name_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "85e90033b54a7eb7fed1bf0de466b984f5c03cc3b4938b5d8db20b7bf0abf954",
+      "active_database_writes": 0
+    }
+  },
+  "delivery_local_date": "2026-10-25",
+  "delivery_timezone": "Africa/Johannesburg",
+  "served_commit": "63cc336787cade92fb7ee5b2b2d407308a0cf66b",
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "63cc336787cade92fb7ee5b2b2d407308a0cf66b",
+        "release": "/var/www/investmoz-homologacao/releases/63cc336787cade92fb7ee5b2b2d407308a0cf66b-a32af166",
+        "previous_release": "/var/www/investmoz-homologacao/releases/2fdca86367d8bad524113b4cf6c49a0110130be9-c65ebbad",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 4,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 106,
+            "checksum": "0533965406197091e01442f39b006a04"
+          },
+          "after": {
+            "rows": 106,
+            "checksum": "690fff122d6fc745c2e2ab9bd28732aa"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 93,
+            "checksum": "d97f35b74199225940dea7078a712474"
+          },
+          "after": {
+            "rows": 94,
+            "checksum": "def210abad7e8e9b838f9490594fb787"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "63cc336787cade92fb7ee5b2b2d407308a0cf66b",
+        "branch": "main",
+        "built_at": "2026-10-24T22:09:58.694541+00:00",
+        "manifest_sha256": "40f4377487ec290e47d1bee92146172fa4e2a316fa4a072dcc82300fea3cc6c1"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "own-name-chains/1": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "goods_sale_commission": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "goods_purchase_commission": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "service_sale_mandate": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "service_purchase_mandate": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "ownNames": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "ownName": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "forAnother": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "commissionContract": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "successiveService": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "directionConfirmed": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "firstAmount": [
+          "assets/services-BoK-jPgg.js",
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "secondAmount": [
+          "assets/services-BoK-jPgg.js",
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "firstLegRef": [
+          "assets/services-BoK-jPgg.js",
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "secondLegRef": [
+          "assets/services-BoK-jPgg.js",
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "existingBaseRef": [
+          "assets/services-BoK-jPgg.js",
+          "assets/project-dossier-Ct_yYLqe.js"
+        ],
+        "IVA: Indeterminado": [
+          "assets/project-dossier-Ct_yYLqe.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/services-BoK-jPgg.js",
+          "status": 200,
+          "sha256": "df86ebec3aad6060cc563343ddc3010d330fcd8b89e21db9861c042dbadb3317"
+        },
+        {
+          "file": "assets/project-dossier-document-DTNvmcJB.js",
+          "status": 200,
+          "sha256": "e961e77528e9c18681f133dd6e332202f48783bb0f9373117aac8aa83a0653b3"
+        },
+        {
+          "file": "assets/project-dossier-Ct_yYLqe.js",
+          "status": 200,
+          "sha256": "db9b14435dccf65e83555e2517b939e0bc05a31782996abffe6d7b29b901ea47"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-dGCxtIbq.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "63cc336787cade92fb7ee5b2b2d407308a0cf66b",
+        "release": "/var/www/investmoz-homologacao/releases/63cc336787cade92fb7ee5b2b2d407308a0cf66b-a32af166",
+        "previous_release": "/var/www/investmoz-homologacao/releases/2fdca86367d8bad524113b4cf6c49a0110130be9-c65ebbad",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "63cc336787cade92fb7ee5b2b2d407308a0cf66b",
+        "release": "/var/www/investmoz-homologacao/releases/63cc336787cade92fb7ee5b2b2d407308a0cf66b-a32af166",
+        "previous_release": "/var/www/investmoz-homologacao/releases/2fdca86367d8bad524113b4cf6c49a0110130be9-c65ebbad",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "63cc336787cade92fb7ee5b2b2d407308a0cf66b"
+        ],
+        "finished_at": "2026-10-24T22:10:01.647328+00:00"
+      },
+      "log_file": "1792879692780810651.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 27.93s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 413",
+        "# pass 413",
+        "# fail 0"
+      ],
+      "log_bytes": 146997
+    },
+    "rollback_executed": false
+  },
+  "base_VAT_separation": "AcceptedQA reused:P122goods sale/purchasecommission3(3)c andP128services sale/purchasemandate4(3). Agent ownname andforanother,parties/contract/object/period/two relations explicit. Originalconsiderations separated,never summed/netted/converted or usedasautomaticbase. P091anditsbooks/history preserved,not recalculated. No territoriality/exemption/base/rate/VAT/deductionfield11 or ModeloAtotals activated. Four installedruntimehashes/17compiledmarkers;107previousclosures preserved;no syntheticactivewrites.",
+  "activation": "OnejointGit fast-forward/webhook/installer;zero migrations/imports"
+}

docs/investmoz/simulations/l1-g10-own-name-readonly-rollback-20261025.patch

@@ -0,0 +1,10 @@
+--- a/resources/js/lib/iva-own-name.ts
++++ b/resources/js/lib/iva-own-name.ts
+@@ -45,6 +45,7 @@
+ function key(draft:Record<string,unknown>,book:OwnNameBook):string{return JSON.stringify({version:ownNameVersion,scope:acquisitionScope(draft),location:draft.selection_labels??{},currency:draft.currency,rows:book.rows});}
+ export function ownNameCurrent(draft:Record<string,unknown>,book:OwnNameBook):boolean{return!!book.result&&book.result.sourceKey===key(draft,book);}
+ export function recordOwnNames(draft:Record<string,unknown>,book:OwnNameBook):OwnNameBook{
++ throw new Error('Novas classificações P122/P128 temporariamente suspensas; dados, histórico, relatórios e restantes ramos preservados.');
+  if(!book.rows.length||new Set(book.rows.map(row=>row.id)).size!==book.rows.length)throw new Error('Indique operações com identificadores distintos;originais conservados.');
+  const result:OwnNameCalculation={version:ownNameVersion,revision:(book.result?.revision??0)+1,calculatedAt:new Date().toISOString(),opportunity:acquisitionScope(draft),location:JSON.stringify(draft.selection_labels??{}),sourceKey:key(draft,book),source:ownNameSource,inputs:structuredClone(book.rows),rows:book.rows.map(row=>evaluateOwnName(row,draft.currency))};
+  const next={...book,result,history:[...(book.history??[]),...(book.result?[book.result]:[])]};saveOwnNameBook(draft,next);return next;

docs/investmoz/simulations/l1-g2cd-delivery-20261024.json

@@ -0,0 +1,258 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "base_remote_main": "490527b92cf1ca18122679440ff3a38933b7e0c2",
+  "candidate": "c28e290b42a2a96c68b16dab59871581633a471e",
+  "compatibility": "fresh fetch;origin/main ancestor of candidate;no concurrent change;local stale main not used",
+  "coverage": {
+    "G2C": {
+      "P013": [
+        "cultural_visits_public",
+        "cultural_visits_nonprofit"
+      ],
+      "P014": [
+        "religious_personnel_public",
+        "religious_personnel_nonprofit"
+      ],
+      "P015": [
+        "statutory_membership"
+      ]
+    },
+    "G2D": {
+      "P024": [
+        "author_rights"
+      ],
+      "P025": [
+        "cultural_publications"
+      ]
+    },
+    "new_branches": 5,
+    "new_treatments": 7,
+    "conditional_treatments_total": 32
+  },
+  "counts_before": {
+    "delivered": 12,
+    "QA": 5,
+    "functional_pending": 115,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 17,
+    "QA": 0,
+    "functional_pending": 115,
+    "documentary": 1,
+    "total": 133
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "577a029e24580d9c4dba0e4c19ce57da6273fe6f44185b3a32bd02fd7573578c"
+    }
+  ],
+  "activation": "Existing Git FF/webhook installer;catalogue available in existing L1 component;no migration/import/server fiscal rule activation/permissions changes",
+  "preservation": "12delivered+G2C/G2Dproofs reused;four frozen books unchanged/current without recalculation;newrules scoped keys only",
+  "rollback": "Existing compatible readonly containment patch apply-check passed;keep catalogue/readers/snapshots/reports;prior release and fresh verified backup required;no active rollback executed",
+  "QA": "G2C2frontend+API1/14;G2D2frontend+API1/11;UI?API?report;types/build passed;acceptedWord/PDFunchanged",
+  "P001_blocks_independent": false,
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "authenticated_preflight": "confirmed490527b9;installed/current/revisionagree;serviceinactive;pipelinehashunchanged",
+  "backup_restore": {
+    "verified": true,
+    "tables": 174,
+    "files": 369,
+    "dump_sha256": "c11ba51e60cb3ac1cad5411c2aeefcb0adaeadd6fd2c16cd42fd6b63b1449fff",
+    "backup": "/var/backups/investmoz-l1-g2cd-delivery-20261024/backup",
+    "restore": "l1_g2cd_restore_20261024:55441;networknone;174checksumsagree;containerremoved;zeroactiveDBwrites"
+  },
+  "installed_delta": "verified",
+  "served_commit": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+  "installation": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2cd-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "c11ba51e60cb3ac1cad5411c2aeefcb0adaeadd6fd2c16cd42fd6b63b1449fff",
+      "files_sha256": "21fc80e45eaa289b67e2d2ce6bcc538b51330a3fa7cfb7e9cd64367201389b5e",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2cd_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "c11ba51e60cb3ac1cad5411c2aeefcb0adaeadd6fd2c16cd42fd6b63b1449fff",
+      "active_database_writes": 0
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+        "release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+        "previous_release": "/var/www/investmoz-homologacao/releases/490527b92cf1ca18122679440ff3a38933b7e0c2-d41ae12f",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+        "release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+        "previous_release": "/var/www/investmoz-homologacao/releases/490527b92cf1ca18122679440ff3a38933b7e0c2-d41ae12f",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "3b788ec0098d84dcc154239651a35c685dfc2ebd"
+        ],
+        "finished_at": "2026-10-24T12:48:10.504292+00:00"
+      },
+      "log_file": "1792846007466003663.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 23.88s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 251",
+        "# pass 251",
+        "# fail 0"
+      ],
+      "log_bytes": 101223
+    },
+    "protected_preservation": {
+      "installed": {
+        "status": "installed",
+        "commit": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+        "release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+        "previous_release": "/var/www/investmoz-homologacao/releases/490527b92cf1ca18122679440ff3a38933b7e0c2-d41ae12f",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 1,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "audit_events": {
+          "before": {
+            "rows": 645,
+            "checksum": "88c2047620eb3fad4d2a2837ed3daef5"
+          },
+          "after": {
+            "rows": 646,
+            "checksum": "cf24e81547ee23d812ccaadaccc387b6"
+          }
+        },
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "ef2967a3b3174300a6509d3013c1823d"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "6dfe16f04a406749beaf0a189897106b"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 5,
+            "checksum": "2a932f661c46631221bec768a4a23574"
+          },
+          "after": {
+            "rows": 8,
+            "checksum": "6d7f01315a1de04eadaddc0b90e0526c"
+          }
+        }
+      },
+      "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
+    },
+    "audit_delta": {
+      "historical_audit_unchanged": true,
+      "historical_rows": 645,
+      "new_events": 1,
+      "new_event_metadata": {
+        "source_system": "virtual-desk",
+        "entity_type": "desk_cases",
+        "action": "consulted",
+        "created_at": "2026-10-24T12:47:35.31492+00:00"
+      },
+      "verification_writes": 0
+    },
+    "public_delta": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+        "branch": "main",
+        "built_at": "2026-10-24T12:48:08.073225+00:00",
+        "manifest_sha256": "b00f59904a5709fbcd8eaa6b51ac8dc421ddfc8dfd2e0ce18d133240150c8810"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "cultural_visits_": [
+          "assets/project-dossier-BDWSVUNs.js"
+        ],
+        "religious_personnel_": [
+          "assets/project-dossier-BDWSVUNs.js"
+        ],
+        "statutory_membership": [
+          "assets/project-dossier-BDWSVUNs.js"
+        ],
+        "author_rights": [
+          "assets/project-dossier-BDWSVUNs.js"
+        ],
+        "cultural_publications": [
+          "assets/project-dossier-BDWSVUNs.js"
+        ],
+        "iva-operations-l1/2": [
+          "assets/project-dossier-BDWSVUNs.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/project-dossier-document-BVqhDRN3.js",
+          "status": 200,
+          "sha256": "56076c99222527ecc453bd245e21830618d07d26a874eede4f07cd597587922a"
+        },
+        {
+          "file": "assets/project-dossier-BDWSVUNs.js",
+          "status": 200,
+          "sha256": "574235d0a55380d1a0a4044b46bed1c9f47aca0ec4f61b1356ac7216b8fcc85d"
+        },
+        {
+          "file": "assets/services-CJfVMeO3.js",
+          "status": 200,
+          "sha256": "ae0b9fda96068b6179b16d0b7d121d4d840ba82d6763253821bb6b9ac03a3686"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-B0KlTmxs.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"
+    },
+    "Git": "freshfetch;branchpush;mainfastforward;noforce;existingwebhook",
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g2ef-delivery-20261024.json

@@ -0,0 +1,289 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "9b0f4370737f340b7fca606728f5ca281f6b5dfd",
+  "base_remote_main": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+  "fresh_fetch": "confirmed main3b788ec0;ancestor;no concurrent changes detected;localmainnotused",
+  "coverage": {
+    "G2E": {
+      "P033": "industrial_feed",
+      "P034": "industrial_feed_inputs",
+      "P036": "veterinary_goods",
+      "P044": "agricultural_services"
+    },
+    "G2F": {
+      "P023": "special_tax_games",
+      "P028": "stamped_values",
+      "P037": "public_passenger_transport"
+    },
+    "new_branches": 7,
+    "new_treatments": 7,
+    "conditional_treatments_total": 39
+  },
+  "counts_before": {
+    "delivered": 17,
+    "QA": 7,
+    "functional_pending": 108,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 24,
+    "QA": 0,
+    "functional_pending": 108,
+    "documentary": 1,
+    "total": 133
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "dcb141a4d0a1edb0d2b2c8f63a20a076b8362c02d652baad673e652c133c64ce"
+    }
+  ],
+  "activation": "ExistingGitFF/webhook/installer;catalogueexistingcomponent;no migrations/imports/server fiscal rule activation/permissions changes",
+  "preservation": "17delivered closed;G2E/G2FacceptedQAproofsreused;sixfrozenbookscurrentwithoutrecalculation",
+  "rollback": "Keepcataloguereaderssnapshotsresultsreports;existingreadonlycontainmentpatchapplycheckrequired;backuprestorebeforepush;no rollback executed",
+  "P001": "Stilldocumentary05/06;05/07doesnotresolveit;doesnotblockindependent",
+  "QA": "G2E2frontend+API1/14;G2F2frontend+API1/13;UItoAPIreport;types/buildpassed;WordPDFunchanged",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+      "release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/490527b92cf1ca18122679440ff3a38933b7e0c2-d41ae12f",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+    "release_revision": {
+      "commit": "3b788ec0098d84dcc154239651a35c685dfc2ebd",
+      "branch": "main",
+      "built_at": "2026-10-24T12:48:08.073225+00:00",
+      "manifest_sha256": "b00f59904a5709fbcd8eaa6b51ac8dc421ddfc8dfd2e0ce18d133240150c8810"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2ef-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "e23ea1909ede1cb3be7a5e5751f5580e8b8c0b2452c53772c8e28d06ec999b20",
+      "files_sha256": "c56f7ac804b0d4f0c69a2f53a23b00cc34fa067888e62e13444192b3d41c52cf",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2ef_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "e23ea1909ede1cb3be7a5e5751f5580e8b8c0b2452c53772c8e28d06ec999b20",
+      "active_database_writes": 0
+    }
+  },
+  "installed_delta": "verified",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "rollback_compatibility": "gitapplycheckpassed;notapplied;keepcatalogueandreaders;previousreleaseandverifiedbackupavailable",
+  "served_commit": "9a56d982423d0c244850f8638290a1ce8a968619",
+  "installation": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2ef-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "e23ea1909ede1cb3be7a5e5751f5580e8b8c0b2452c53772c8e28d06ec999b20",
+      "files_sha256": "c56f7ac804b0d4f0c69a2f53a23b00cc34fa067888e62e13444192b3d41c52cf",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2ef_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "e23ea1909ede1cb3be7a5e5751f5580e8b8c0b2452c53772c8e28d06ec999b20",
+      "active_database_writes": 0
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "9a56d982423d0c244850f8638290a1ce8a968619",
+        "release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+        "previous_release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "9a56d982423d0c244850f8638290a1ce8a968619",
+        "release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+        "previous_release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "9a56d982423d0c244850f8638290a1ce8a968619"
+        ],
+        "finished_at": "2026-10-24T13:01:02.426859+00:00"
+      },
+      "log_file": "1792846776358374658.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 25.68s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 255",
+        "# pass 255",
+        "# fail 0"
+      ],
+      "log_bytes": 102308
+    },
+    "protected_preservation": {
+      "installed": {
+        "status": "installed",
+        "commit": "9a56d982423d0c244850f8638290a1ce8a968619",
+        "release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+        "previous_release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 1,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "17b5d816f82ab932dca814a8e76c1211"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "316356979dc340fc5f141679bdee5c0d"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 8,
+            "checksum": "d1df0268b1343c91b756052e39ca7930"
+          },
+          "after": {
+            "rows": 11,
+            "checksum": "787de58f2b0436566c2ad27161a8a759"
+          }
+        }
+      },
+      "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
+    },
+    "public_delta": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "9a56d982423d0c244850f8638290a1ce8a968619",
+        "branch": "main",
+        "built_at": "2026-10-24T13:00:59.831259+00:00",
+        "manifest_sha256": "b92bc7b64176675274dd934bb683f09c4a4ca3c4fe690dfce06425e89a7f3e04"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "industrial_feed": [
+          "assets/project-dossier-DSFHX342.js"
+        ],
+        "industrial_feed_inputs": [
+          "assets/project-dossier-DSFHX342.js"
+        ],
+        "veterinary_goods": [
+          "assets/project-dossier-DSFHX342.js"
+        ],
+        "agricultural_services": [
+          "assets/project-dossier-DSFHX342.js"
+        ],
+        "special_tax_games": [
+          "assets/project-dossier-DSFHX342.js"
+        ],
+        "stamped_values": [
+          "assets/project-dossier-DSFHX342.js"
+        ],
+        "public_passenger_transport": [
+          "assets/project-dossier-DSFHX342.js"
+        ],
+        "iva-operations-l1/2": [
+          "assets/project-dossier-DSFHX342.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/project-dossier-DSFHX342.js",
+          "status": 200,
+          "sha256": "9083729b212d85c15164545718f7813f1a843627eb7dffbfa398bd8ce4a35afb"
+        },
+        {
+          "file": "assets/services-CfCgVoiZ.js",
+          "status": 200,
+          "sha256": "4e3c1d5d90b642e4face01d05ab47f73cc9e3e7c4286fb7b638319d8d71dc96a"
+        },
+        {
+          "file": "assets/project-dossier-document-7BExzGRH.js",
+          "status": 200,
+          "sha256": "3e925451351648c1dd2f7323c15e1881ba09dd3f0f27092a153958537476583f"
+        },
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-CHL9O0-A.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"
+    },
+    "Git": "freshfetch;branchpush;mainfastforward;noforce;existingwebhook",
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g2gh-delivery-20261024.json

@@ -0,0 +1,371 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "b297058d11aee206530492a65f86e3d58eb5ba15",
+  "base_remote_main": "9a56d982423d0c244850f8638290a1ce8a968619",
+  "fresh_fetch": "main9a56d982;ancestor;no concurrent advance detected",
+  "coverage": {
+    "G2G": {
+      "P010": [
+        "public_security"
+      ],
+      "P027": [
+        "official_military_supplies"
+      ],
+      "P031": [
+        "sisa_subject_operation"
+      ],
+      "P032": [
+        "exempt_activity_asset_sale",
+        "no_deduction_right_asset_sale",
+        "excluded_deduction_asset_sale"
+      ]
+    },
+    "G2H": {
+      "P026": [
+        "listed_maize",
+        "listed_maize_flour",
+        "listed_rice",
+        "listed_bread",
+        "listed_iodised_salt",
+        "listed_infant_powdered_milk",
+        "listed_wheat",
+        "listed_wheat_flour",
+        "listed_fresh_chilled_tomato",
+        "listed_potato",
+        "listed_onion",
+        "listed_frozen_horse_mackerel",
+        "listed_lighting_kerosene",
+        "listed_domestic_lpg",
+        "listed_jet_fuel",
+        "listed_eligible_bicycles",
+        "listed_condoms",
+        "listed_insecticides"
+      ]
+    },
+    "new_branches": 5,
+    "new_treatments": 24,
+    "conditional_treatments_total": 63
+  },
+  "counts_before": {
+    "delivered": 24,
+    "QA": 5,
+    "functional_pending": 103,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 29,
+    "QA": 0,
+    "functional_pending": 103,
+    "documentary": 1,
+    "total": 133
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "f18941067a82d18f43af4252c11b7ff26e001212e1e6cb5bff62c9b4ba48f855"
+    }
+  ],
+  "activation": "ExistingGitFF/webhook/installer;catalogueexistingcomponent;no migrations/imports/server rule activation/permissions/other tax calculations",
+  "QA": "G2G2frontend+API1/16;G2H2frontend+API1/28;UItoAPIreport;types/buildpassed;acceptedWordPDFreused",
+  "preservation": "24delivered andeightfrozencontextscurrentwithoutrecalculation;G2G/G2Hproofsreused;G2Ftraceabilityclarifiedwithoutretests",
+  "rollback": "Keepcataloguereaderssnapshotsresultsreports;compatibleexistingreadonlypatch;priorreleaseandfreshbackuprestorebeforepush;no rollback executed",
+  "P001": "Documentary05/06stillopen;05/07doesnotresolveit;noindependentblock",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "9a56d982423d0c244850f8638290a1ce8a968619",
+      "release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+      "previous_release": "/var/www/investmoz-homologacao/releases/3b788ec0098d84dcc154239651a35c685dfc2ebd-56825c6e",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+    "release_revision": {
+      "commit": "9a56d982423d0c244850f8638290a1ce8a968619",
+      "branch": "main",
+      "built_at": "2026-10-24T13:00:59.831259+00:00",
+      "manifest_sha256": "b92bc7b64176675274dd934bb683f09c4a4ca3c4fe690dfce06425e89a7f3e04"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2gh-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "ffe24d9e324cc1ad2354e8feec088e072db437eb54d1f5b6dfd3830865940b40",
+      "files_sha256": "57bcb40faf4cb5e14b0aa13eb8b274f222e51bc3cd5fd17e07d70e87165e2b94",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2gh_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "ffe24d9e324cc1ad2354e8feec088e072db437eb54d1f5b6dfd3830865940b40",
+      "active_database_writes": 0
+    }
+  },
+  "installed_delta": "verified",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "rollback_compatibility": "gitapplycheckpassed;notapplied;keepcatalogueandreaders;previousreleaseandverifiedbackupavailable",
+  "served_commit": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+  "installation": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2gh-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "ffe24d9e324cc1ad2354e8feec088e072db437eb54d1f5b6dfd3830865940b40",
+      "files_sha256": "57bcb40faf4cb5e14b0aa13eb8b274f222e51bc3cd5fd17e07d70e87165e2b94",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2gh_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "ffe24d9e324cc1ad2354e8feec088e072db437eb54d1f5b6dfd3830865940b40",
+      "active_database_writes": 0
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+        "release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+        "previous_release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+        "release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+        "previous_release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "d4eae917ee9c9d37f0339905a96c1e35480f324e"
+        ],
+        "finished_at": "2026-10-24T13:15:14.273272+00:00"
+      },
+      "log_file": "1792847626452821855.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 26.20s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 259",
+        "# pass 259",
+        "# fail 0"
+      ],
+      "log_bytes": 103542
+    },
+    "protected_preservation": {
+      "installed": {
+        "status": "installed",
+        "commit": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+        "release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+        "previous_release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 1,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "316356979dc340fc5f141679bdee5c0d"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "39b6357efbe3142e8d0e55b5fac6a935"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 11,
+            "checksum": "787de58f2b0436566c2ad27161a8a759"
+          },
+          "after": {
+            "rows": 14,
+            "checksum": "ba1aa4ceaf894c62a66a4186ae4e9ddc"
+          }
+        }
+      },
+      "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
+    },
+    "public_delta": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+        "branch": "main",
+        "built_at": "2026-10-24T13:15:11.725340+00:00",
+        "manifest_sha256": "4018026aac013855f2c9baf9258ed96e1b1bf808d996e8fa8eec9458ea6b35c7"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "public_security": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "official_military_supplies": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "sisa_subject_operation": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "exempt_activity_asset_sale": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "no_deduction_right_asset_sale": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "excluded_deduction_asset_sale": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "maize": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "maize_flour": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "rice": [
+          "assets/services-CVvFKfag.js",
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "bread": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "iodised_salt": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "infant_powdered_milk": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "wheat": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "wheat_flour": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "fresh_chilled_tomato": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "potato": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "onion": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "frozen_horse_mackerel": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "lighting_kerosene": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "domestic_lpg": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "jet_fuel": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "eligible_bicycles": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "condoms": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "insecticides": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "listed_": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ],
+        "iva-operations-l1/2": [
+          "assets/project-dossier-PaHmg6s9.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/services-CVvFKfag.js",
+          "status": 200,
+          "sha256": "3ce2515eb4d53e8c2da3f10fdca2bfea208d801616813e6dcd18331b7d25c048"
+        },
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/project-dossier-PaHmg6s9.js",
+          "status": 200,
+          "sha256": "9fce800b1b9805b436a1d3801f8a596ad8c879604ac193d2af6cfb546d15c7e8"
+        },
+        {
+          "file": "assets/project-dossier-document-CNebL8r6.js",
+          "status": 200,
+          "sha256": "242eebf5c9d9dac52eb0b53009013705058cfd62aeb0c576e4cdb6cad7619c5f"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-gy0vGuME.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"
+    },
+    "Git": "freshfetch;branchpush;mainfastforward;noforce;existingwebhook",
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g2ij-delivery-20261024.json

@@ -0,0 +1,319 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "72f4187d3bc0727ae0c5162500d5d6f26b7eed49",
+  "base_remote_main": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+  "fresh_fetch": "main d4eae917; ancestral; no concurrent advance detected; fetch again immediately before push",
+  "coverage": {
+    "G2I": {
+      "P019": [
+        "production_agriculture"
+      ],
+      "P020": [
+        "production_forestry",
+        "production_forestry_opted"
+      ],
+      "P021": [
+        "production_livestock",
+        "production_livestock_opted"
+      ],
+      "P022": [
+        "production_fishing",
+        "production_fishing_opted"
+      ]
+    },
+    "G2J": {
+      "P016": [
+        "fundraising_public",
+        "fundraising_nonprofit"
+      ]
+    },
+    "new_branches": 5,
+    "new_treatments": 9,
+    "conditional_treatments_total": 72,
+    "calendar_resolution": "Civil279(c)/296 plus CIVA11(3), production-option/2; no additional branch"
+  },
+  "counts_before": {
+    "delivered": 29,
+    "QA": 5,
+    "functional_pending": 98,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 34,
+    "QA": 0,
+    "functional_pending": 98,
+    "documentary": 1,
+    "total": 133
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "94e7419ee3338c9eda6418e741d72f08334dbb3f6507dd78d2bd6690d4be6b5b"
+    },
+    {
+      "path": "resources/js/lib/iva-fundraising.ts",
+      "sha256_LF": "b58fc5733eb9f7facfe00a5f4cf0acdc98ad1e4191dbfdd1189fdf379e25e227"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "844d9b634afcb6a72237ca87626e5e1bcba8df3744b35063c1657a590d17b957"
+    },
+    {
+      "path": "resources/js/lib/iva-production-option.ts",
+      "sha256_LF": "2bdbb6ed52086c2c47d9f615b2cbe1c8f1370b8fdcefaa40c07b6cda8cc47526"
+    }
+  ],
+  "activation": "Existing Git FF/webhook/installer and existing enabled simulator panel; no migrations/imports/server-rule activation/permissions/other taxes",
+  "QA": "G2I fe69a16e/a5ac8ca1 reused except changed calendar; calendar2frontend+API1/10;G2J2frontend+API1/10;UI/API/report;types/buildpassed;acceptedWordPDFreused",
+  "preservation": "29 delivered branches and previous receipts/data retained; only changed G2I opted-rule results marked historical, never rewritten",
+  "rollback": "Keep catalogue/readers/snapshots/results/reports; verified compatible l1-joint-readonly-rollback-20261024.patch suspends edits/calculations only; not applied. Prior release and verified fresh backup retained; no broad rollback or DB restoration executed.",
+  "rollback_compatibility": "git apply --check passed; not applied",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+      "release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+      "previous_release": "/var/www/investmoz-homologacao/releases/9a56d982423d0c244850f8638290a1ce8a968619-19d0ea6c",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+    "release_revision": {
+      "commit": "d4eae917ee9c9d37f0339905a96c1e35480f324e",
+      "branch": "main",
+      "built_at": "2026-10-24T13:15:11.725340+00:00",
+      "manifest_sha256": "4018026aac013855f2c9baf9258ed96e1b1bf808d996e8fa8eec9458ea6b35c7"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2ij-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "a75cb8751146ad0a59ecd62fa13e4d9ede3fd98ad2f4ebda092b48f7c2526c32",
+      "files_sha256": "889fe89ec3acccfc17ace98dec9e6fb8675bfb75f69efb1ae9ce7585c50ef873",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2ij_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "a75cb8751146ad0a59ecd62fa13e4d9ede3fd98ad2f4ebda092b48f7c2526c32",
+      "active_database_writes": 0
+    }
+  },
+  "P001": "Documentary05/06only;independentoperationsnotblocked",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "served_commit": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+  "installed_delta": "verified",
+  "installation": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2ij-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "a75cb8751146ad0a59ecd62fa13e4d9ede3fd98ad2f4ebda092b48f7c2526c32",
+      "files_sha256": "889fe89ec3acccfc17ace98dec9e6fb8675bfb75f69efb1ae9ce7585c50ef873",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2ij_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "a75cb8751146ad0a59ecd62fa13e4d9ede3fd98ad2f4ebda092b48f7c2526c32",
+      "active_database_writes": 0
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+        "release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+        "previous_release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+        "release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+        "previous_release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "e45a1394fa2ca8631593549b3af62093f25d9c13"
+        ],
+        "finished_at": "2026-10-24T13:51:04.874534+00:00"
+      },
+      "log_file": "1792849778512278349.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 25.05s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 265",
+        "# pass 265",
+        "# fail 0"
+      ],
+      "log_bytes": 105228
+    },
+    "protected_preservation": {
+      "installed": {
+        "status": "installed",
+        "commit": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+        "release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+        "previous_release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 4,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "39b6357efbe3142e8d0e55b5fac6a935"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "de9f82d4485c5358f6677efbc61c53a0"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 14,
+            "checksum": "ba1aa4ceaf894c62a66a4186ae4e9ddc"
+          },
+          "after": {
+            "rows": 15,
+            "checksum": "c6e69ce7f5936cefebf8b1d7b9295a15"
+          }
+        }
+      },
+      "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
+    },
+    "public_delta": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+        "branch": "main",
+        "built_at": "2026-10-24T13:51:02.487098+00:00",
+        "manifest_sha256": "2f3fd204e659ac71f0e35b59365b7342d79f1460119ef34a4daa217e4b21c0af"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "production_": [
+          "assets/project-dossier-CP3iqTD7.js",
+          "assets/services-D8gl05j7.js"
+        ],
+        "agriculture": [
+          "assets/project-dossier-CP3iqTD7.js"
+        ],
+        "forestry": [
+          "assets/project-dossier-CP3iqTD7.js"
+        ],
+        "livestock": [
+          "assets/project-dossier-CP3iqTD7.js"
+        ],
+        "fishing": [
+          "assets/project-dossier-CP3iqTD7.js"
+        ],
+        "fundraising_public": [
+          "assets/project-dossier-CP3iqTD7.js"
+        ],
+        "fundraising_nonprofit": [
+          "assets/project-dossier-CP3iqTD7.js",
+          "assets/services-D8gl05j7.js"
+        ],
+        "production-option/2": [
+          "assets/project-dossier-CP3iqTD7.js"
+        ],
+        "fundraising/1": [
+          "assets/project-dossier-CP3iqTD7.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/project-dossier-document-RxKyJJE-.js",
+          "status": 200,
+          "sha256": "f1580c32f9b5590f65ef1caeb99bcb8838a7593837001e8f541815318bbffc65"
+        },
+        {
+          "file": "assets/project-dossier-CP3iqTD7.js",
+          "status": 200,
+          "sha256": "7317575f701ff3b68c5909f57bfa8b2d228fc30f3c0a8b852ebe2f98ad4431fc"
+        },
+        {
+          "file": "assets/services-D8gl05j7.js",
+          "status": 200,
+          "sha256": "018c16520dc0410f830de3963aa55bcf459297cd0bbebfa4562312cd2793c218"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-B5iYnxXw.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"
+    },
+    "Git": "fresh fetch; feature push; main fast-forward; no force; existing webhook",
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g2kl-delivery-20261024.json

@@ -0,0 +1,391 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "base_remote_main": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+  "fresh_fetch": "origin/main e45a1394,ancestor;fetch again immediately before main push",
+  "coverage": {
+    "G2K": {
+      "P008": [
+        "pharma_manufacturing_inputs"
+      ]
+    },
+    "G2L": {
+      "P035": [
+        "annexI_goods"
+      ]
+    },
+    "new_branches": 2,
+    "new_treatments": 2,
+    "documentary_rows": {
+      "AnexoIII": 170,
+      "AnexoI": 172
+    },
+    "existing_treatments_reused": "Explicit identity-preserving continuations to9(10);no new branch IDs"
+  },
+  "counts_current": {
+    "delivered": 36,
+    "QA": 0,
+    "functional_pending": 96,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_QA_and_delivery_only": {
+    "delivered": 36,
+    "QA": 0,
+    "functional_pending": 96,
+    "documentary": 1,
+    "total": 133
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "6e6d7b5d7f47541683dd4f32e93805b0d3068283a8ff1b3446884f5e4c626039"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "02e411659c84c00182c6c46f3af499f04648a8cf84911ce11ed9a21f12d48d78"
+    },
+    {
+      "path": "resources/js/lib/iva-pharma-annex.ts",
+      "sha256_LF": "dd56382b6edcced208efb03ebfc412f75e03b7180d084021ecbde1bac713ce3f"
+    },
+    {
+      "path": "resources/js/lib/iva-annex-i.ts",
+      "sha256_LF": "6dda21a66dd9399b911bc9839163a5e20f10808ac1937d3b2ca70dff3109424d"
+    }
+  ],
+  "QA": {
+    "G2K": "8882dc54/1fe74256;accepted proofs reused",
+    "G2L": "4frontend/types/build accepted; manual Tempo reading/viewing and reported save/recover/report passage; actual saved UI payload verified and private API1/29 passed;12previousbooks preserved without recalculation.",
+    "review_controls": "Same-origin synthetic file save/recover/report clarified; manual passage reported by Tempo and saved file found; no Codex browser observation claimed."
+  },
+  "visual_gate": {
+    "origin": "http://127.0.0.1:18639",
+    "user_authorized": true,
+    "user_requested_retry": true,
+    "current_tool_result": "A saved user permission setting blocks this action; saved permission or managed policy denies access",
+    "alternate_origin_or_browser_workaround_attempted": false
+  },
+  "before_delivery_required": [],
+  "activation": "Existing Git fast-forward/webhook/installer and existing simulator panel;no migrations/imports/server fiscal activation/permissions/other taxes",
+  "rollback": "Existing l1-joint-readonly-rollback-20261024.patch passed git apply --check;not applied;keeps catalogue/readers/history/API/reports. Retain prior release and verified fresh backup before deployment;no DBrestore executed.",
+  "backup_restore_new_delivery": "Verified fresh backup and real isolated restore;no active restore executed.",
+  "homologation_unchanged": false,
+  "P001": "05/06only;notextended",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "G2L_candidate": "744682835a91f08aece9258380466ae746bc7353",
+  "G2K_candidate": "8882dc54d0973bc058b04009bdbc36c9da2cc31b",
+  "G2L_record": "iva_l1_g2_annex_i_code_qa_visual_pending_20261024",
+  "visual_verification_routes": {
+    "authority": "Express Tempo instruction,24/10/2026",
+    "manual_Tempo": {
+      "accepted": true,
+      "status": "manual_passage_reported_and_saved_payload_technically_verified",
+      "observations": {
+        "source": "Tempo, conversation24/10/2026",
+        "earlier_statement": "No failure seen in what was read and observed; save/recovery buttons not identified.",
+        "latest_statement": "ja procedi com a tua instrução pode verificar",
+        "scope": "User reports following the save/recover/report instructions after controls were clarified.",
+        "Codex_visual_observation": false,
+        "additional_individual_observations_invented": false
+      }
+    },
+    "Codex_browser": {
+      "accepted_after_tool_permission_review": true,
+      "saved_permission_not_changed_by_conversation_authorization": true
+    },
+    "scope": [
+      "Search/select an AnnexI position",
+      "Conditions and missing information",
+      "Save/recover and match selected position in report;continuitywhereapplicable"
+    ],
+    "automatic_tests": "Already accepted;do not repeat",
+    "tool_block_is_portal_failure_evidence": false,
+    "circumvention": false
+  },
+  "G2L_completion_record": "iva_l1_g2l_manual_completion_and_actual_UI_payload_20261024",
+  "candidate": "da798dd1d8a017cfb20764b566661807b2ef0ffc",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+      "release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+      "previous_release": "/var/www/investmoz-homologacao/releases/d4eae917ee9c9d37f0339905a96c1e35480f324e-afcda0da",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+    "release_revision": {
+      "commit": "e45a1394fa2ca8631593549b3af62093f25d9c13",
+      "branch": "main",
+      "built_at": "2026-10-24T13:51:02.487098+00:00",
+      "manifest_sha256": "2f3fd204e659ac71f0e35b59365b7342d79f1460119ef34a4daa217e4b21c0af"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2kl-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "8c6d8f2745ebb3dc6883d67fb8d9810593d47ad44fb0e20859e3547044adee6c",
+      "files_sha256": "66d42c9053508681e8f7adfe20631396272f2fb934a69a6c79347a029fa11f78",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2kl_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "8c6d8f2745ebb3dc6883d67fb8d9810593d47ad44fb0e20859e3547044adee6c",
+      "active_database_writes": 0
+    }
+  },
+  "rollback_compatibility": "git apply --check passed on current candidate;patch not applied;catalogue/readers/history retained",
+  "served_commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+  "installed_delta": "verified",
+  "installation": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g2kl-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "8c6d8f2745ebb3dc6883d67fb8d9810593d47ad44fb0e20859e3547044adee6c",
+      "files_sha256": "66d42c9053508681e8f7adfe20631396272f2fb934a69a6c79347a029fa11f78",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g2kl_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "8c6d8f2745ebb3dc6883d67fb8d9810593d47ad44fb0e20859e3547044adee6c",
+      "active_database_writes": 0
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+        "release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+        "previous_release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+        "release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+        "previous_release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "ccdecbd8d74596e729f03381d3b37ca22ce5800e"
+        ],
+        "finished_at": "2026-10-24T14:40:58.261566+00:00"
+      },
+      "log_file": "1792852768694030688.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 25.35s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 272",
+        "# pass 272",
+        "# fail 0"
+      ],
+      "log_bytes": 107426
+    },
+    "protected_preservation": {
+      "installed": {
+        "status": "installed",
+        "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+        "release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+        "previous_release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 4,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "9d045636f1332b32bb65a20a35a0ffe1"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "f8fbf67b713b7dfdce6a3bacb6c46823"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 14,
+            "checksum": "fa2aec2278d6646c26970993447e306a"
+          },
+          "after": {
+            "rows": 15,
+            "checksum": "9c9c8b103d1429a690d8e140f1c19ad7"
+          }
+        }
+      },
+      "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
+    },
+    "public_delta": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+        "branch": "main",
+        "built_at": "2026-10-24T14:40:55.681401+00:00",
+        "manifest_sha256": "8ee52a7b3f7c4363f10d73382d85325bbfa331c2e6e44ccd08d92e578cdf2776"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "annexI_goods": [
+          "assets/project-dossier-DmOH9u9e.js",
+          "assets/services-zksozm3m.js"
+        ],
+        "pharma_manufacturing_inputs": [
+          "assets/project-dossier-DmOH9u9e.js",
+          "assets/services-zksozm3m.js"
+        ],
+        "annexI-lei22-2022/1": [
+          "assets/project-dossier-DmOH9u9e.js"
+        ],
+        "annexIII-lei22-2022/1": [
+          "assets/project-dossier-DmOH9u9e.js"
+        ],
+        "annexIItem": [
+          "assets/project-dossier-DmOH9u9e.js",
+          "assets/services-zksozm3m.js"
+        ],
+        "pharmaAnnexItem": [
+          "assets/project-dossier-DmOH9u9e.js",
+          "assets/services-zksozm3m.js"
+        ],
+        "2912.19.00": [
+          "assets/project-dossier-DmOH9u9e.js",
+          "assets/services-zksozm3m.js"
+        ],
+        "8201.50.00": [
+          "assets/project-dossier-DmOH9u9e.js"
+        ],
+        "8701.95.00": [
+          "assets/project-dossier-DmOH9u9e.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/project-dossier-DmOH9u9e.js",
+          "status": 200,
+          "sha256": "4cd3c0dbc4466661ce7e73dd4120fb956b9386c6e141b038e5a526cbf7424196"
+        },
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/services-zksozm3m.js",
+          "status": 200,
+          "sha256": "5b771620208247a10da9d22e78be4fc772f8c1e02afcf38a7e6a47a5cdfefd5d"
+        },
+        {
+          "file": "assets/project-dossier-document-BGVr7IFw.js",
+          "status": 200,
+          "sha256": "fa7e832b28fbb762872dd5df448ef20c6f2ce5bafd5226b20c31376b566a25da"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-CQEv1lby.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"
+    },
+    "Git": "fresh fetch;feature push;main fast-forward;no force;existing webhook",
+    "rollback_executed": false
+  },
+  "G2L_visual_evidence": {
+    "method": "Verificação manual pela Tempo, autorizada expressamente na conversa;não foi observação de navegador peloCodex.",
+    "tool_block": "Permissão guardada/política gerida impediu o Codex de controlar a origemQA18639. Não foi alterada nem contornada.",
+    "manual_evidence": [
+      {
+        "statement": "conferi o SYNTHETIC QA — G2L / Anexo I",
+        "scope": "Abertura e leitura da páginaQA pelaTempo"
+      },
+      {
+        "statement": "pelo que li e observei não vi nenhuam falha mas tambem não vi nenhum botao gravação/recuperaça",
+        "scope": "Observação parcial semfalha noquefoivisto;gravação/recuperação ainda não conferidas"
+      },
+      {
+        "statement": "ja procedi com a tua instrução pode verificar",
+        "scope": "Confirmação pelaTempo da execução da instrução já apresentada:guardar exemploQA,recuperar gravaçãoQA eabrir relatório da gravação recuperada,após clarificação doscontrolos"
+      }
+    ],
+    "limits": "Não se atribuem àTempo resultados individuais adicionais não descritos,nem se apresenta captura ou observação visual peloCodex. O ficheiro comprova gravação;isoladamente não comprova cliques de recuperação/abertura. Estes passos são sustentados pela comunicação daTempo.",
+    "technical_corroboration": {
+      "record": "iva_l1_g2l_manual_completion_and_actual_UI_payload_20261024",
+      "saved_at": "2026-10-24T14:32:44.805Z",
+      "saved_file_sha256": "bfa1b242671b57925d560d1b76a6065a52238f4cbd9f255b17e594384f5e0ef7",
+      "API_QA": "Ficheiro real→POST/GETprivado,1teste/29asserções;contexto/snapshot exactos;transacção revertida",
+      "report": "Mesmas funções daQA aplicadas ao snapshot real;contexto,fontes,identidades,versão evalores correspondentes"
+    },
+    "existing_references": [
+      "iva_l1_g2l_manual_verification_route_20261024",
+      "iva_l1_g2l_manual_partial_controls_20261024",
+      "iva_l1_g2l_manual_completion_and_actual_UI_payload_20261024",
+      "iva_l1_g2kl_homologation_20261024"
+    ],
+    "installed_revision_check_is_visual_proof": false,
+    "accepted_proofs_repeated": false,
+    "delivery_closure_preserved": "ccdecbd8/643ba6ed"
+  }
+}

docs/investmoz/simulations/l1-g3-delivery-20261024.json

@@ -0,0 +1,288 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "0dc2d64b20ae3d6879e0154f5507b3fdc6031733",
+  "base_remote_main": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+  "coverage": {
+    "group": "G3",
+    "branches": [
+      "P038",
+      "P039",
+      "P040",
+      "P041",
+      "P042",
+      "P043",
+      "P045"
+    ],
+    "scope": "cessation2026/MZN;explicit continuity;no historical exemption/imports"
+  },
+  "counts_before": {
+    "delivered": 36,
+    "QA": 7,
+    "functional_pending": 89,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 43,
+    "QA": 0,
+    "functional_pending": 89,
+    "documentary": 1,
+    "total": 133
+  },
+  "QA": "ac948bd8/bda6d1e3;manual Tempo visual confirmation0dc2d64b;3frontend+API1/36+types/build;13frozenbooks unchanged;accepted proofs reused",
+  "visual_provenance": "Manual Tempo;no Codex browser observation claimed. G2L clarification908c8afc is separate from G3 confirmation0dc2d64b.",
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "68e0a98d9b1a3190a96d16210e1bb331c23dbbf9aaa218f973ba05dc9c90df55"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "5155a96101393e0dca5f183577587b9b3a9c4e3b981e8491adc0d640301bdcb3"
+    },
+    {
+      "path": "resources/js/lib/iva-temporary-benefits.ts",
+      "sha256_LF": "99bf065703db32709806475f7e8bfdf0d086cce9b15ab30434f44d8df6ed9230"
+    }
+  ],
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+      "release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+      "previous_release": "/var/www/investmoz-homologacao/releases/e45a1394fa2ca8631593549b3af62093f25d9c13-f5f7e07d",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+    "release_revision": {
+      "commit": "ccdecbd8d74596e729f03381d3b37ca22ce5800e",
+      "branch": "main",
+      "built_at": "2026-10-24T14:40:55.681401+00:00",
+      "manifest_sha256": "8ee52a7b3f7c4363f10d73382d85325bbfa331c2e6e44ccd08d92e578cdf2776"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g3-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "0a9ebaa6f883abbea456f5971a35cb2081031735d56138f0d9354a9325591d7a",
+      "files_sha256": "ec19f952637953c1b286a5dfd5e8cef7861a0564c7d7c5a3187103fc0305a746",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g3_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "0a9ebaa6f883abbea456f5971a35cb2081031735d56138f0d9354a9325591d7a",
+      "active_database_writes": 0
+    }
+  },
+  "activation": "Existing Git FF/webhook/installer;no migrations/imports/permissions/newserver fiscal rule",
+  "rollback": {
+    "patch": "docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch",
+    "checked": true,
+    "applied": false,
+    "preserves": "catalogue/readers/history/reports;prior release and fresh backup retained",
+    "old_patch": "Earlier patch no longer applies after new helper;new compatible patch generated,old artifact preserved"
+  },
+  "L1_complete": false,
+  "P001": "05/06only",
+  "statistics_AI": "deferred",
+  "served_commit": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+  "counts_current": {
+    "delivered": 43,
+    "QA": 0,
+    "functional_pending": 89,
+    "documentary": 1,
+    "total": 133
+  },
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+        "release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+        "previous_release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 3,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "7cb0825e41abb32c82bae73bb0a58da4"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "b6d05a7ee1683f104f7fceaee0a6f63f"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 17,
+            "checksum": "453fd7c711ddb39bfdd0105375f3df67"
+          },
+          "after": {
+            "rows": 18,
+            "checksum": "1920f0ee8d2ddf73ba225bad6a0645d3"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+        "branch": "main",
+        "built_at": "2026-10-24T15:02:46.947668+00:00",
+        "manifest_sha256": "15837af27545a8691647459c00bec56b22d2e624ae9e20033d598d330d686d61"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "temporary-benefit-cessation/1": [
+          "assets/project-dossier-DT-hu-tU.js"
+        ],
+        "temporary_sugar": [
+          "assets/project-dossier-DT-hu-tU.js",
+          "assets/services-C3-fU-ch.js"
+        ],
+        "temporary_sugar_industry_goods": [
+          "assets/project-dossier-DT-hu-tU.js"
+        ],
+        "temporary_oils_soap": [
+          "assets/project-dossier-DT-hu-tU.js"
+        ],
+        "temporary_oils_soap_factory": [
+          "assets/project-dossier-DT-hu-tU.js"
+        ],
+        "temporary_oils_soap_inputs": [
+          "assets/project-dossier-DT-hu-tU.js"
+        ],
+        "temporary_sugar_cane": [
+          "assets/project-dossier-DT-hu-tU.js",
+          "assets/services-C3-fU-ch.js"
+        ],
+        "temporary_solar_inputs": [
+          "assets/project-dossier-DT-hu-tU.js"
+        ],
+        "temporaryBenefitOrigin": [
+          "assets/project-dossier-DT-hu-tU.js",
+          "assets/services-C3-fU-ch.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/project-dossier-document-CU96Nl_4.js",
+          "status": 200,
+          "sha256": "56bf3f423b6595b04c870aa8baa2118889152282d87da596f5a807bf5236cc04"
+        },
+        {
+          "file": "assets/project-dossier-DT-hu-tU.js",
+          "status": 200,
+          "sha256": "f8f618b305d8f76abfd193d9f73987514279e7c80160de3cfc79871bc02690f4"
+        },
+        {
+          "file": "assets/services-C3-fU-ch.js",
+          "status": 200,
+          "sha256": "75c042d62d3c8250b5334be1e38dd99fed88c85a04245a43a539a0c501bcbad0"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-D6KRT634.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+        "release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+        "previous_release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+        "release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+        "previous_release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "6eefe4b3322461b9a23166e2cd1235e3881765f4"
+        ],
+        "finished_at": "2026-10-24T15:02:49.533733+00:00"
+      },
+      "log_file": "1792854081964720706.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 25.00s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 275",
+        "# pass 275",
+        "# fail 0"
+      ],
+      "log_bytes": 108361
+    },
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch

@@ -0,0 +1,19 @@
+--- a/resources/js/components/simulation-operations.tsx
++++ b/resources/js/components/simulation-operations.tsx
+@@ -17,6 +17,8 @@
+     const change=(id:string,patch:Partial<SalesOperation>)=>run(()=>save({...book,rows:book.rows.map(r=>r.id===id?{...r,...patch}:r)}));
+     const continueTemporary=(id:string,target:string)=>run(()=>save({...book,rows:book.rows.map(row=>row.id===id?continueTemporaryOperation(row,target):row)}));
+     return <section aria-label="Operações IVA por oportunidade" className="space-y-3 rounded border p-3">
++        <p role="status">Novos cálculos temporariamente suspensos; resultados guardados e relatórios disponíveis.</p>
++        <fieldset disabled>
+         <h4 className="font-semibold">Operações de IVA — enquadramento das vendas</h4>
+         <p>Oportunidade {String(draft.context_opportunity||'entrada geral')}; moeda original {book.currency||'por indicar'}. Cobertura2026/MZN. Reutilize as vendas e complete apenas o enquadramento. Este bloco classifica as operações; não substitui nem soma novamente a execução mensal geral acima.</p>
+         <p>Uma empresa pode ter operações com tratamentos diferentes. Os valores são projecções sob pressupostos declarados, sem certificar facturas, reconhecer créditos ou submeter uma declaração à AT.</p>
+@@ -82,6 +84,7 @@
+         {book.periods.map(p=><label className="block" key={p.period}><input type="checkbox" checked={p.complete} onChange={e=>run(()=>save({...book,periods:book.periods.map(v=>v.period===p.period?{...v,complete:e.target.checked}:v)}))}/> {p.period}: incluí todas as operações deste período; lista vazia significa ausência expressamente confirmada.</label>)}
+         <p>Limites: outras isenções/bases especiais e correspondência do campo06 permanecem por delimitar. IVA incluído a5% conserva a fracção exacta e apresenta um decimal a6casas; a aproximação de apresentação não constitui regra declarativa. O desconhecido nunca é assumido como zero.</p>
+         <button type="button" disabled={!book.periods.length} className="rounded bg-emerald-800 p-2 text-white disabled:opacity-50" onClick={()=>run(()=>save(recordSales(draft,book)))}>Calcular e guardar operações IVA</button>
++        </fieldset>
+         {book.result&&<><p role="status">{salesCurrent(draft,book)?'Resultado correspondente às entradas.':'Resultado histórico conservado; reveja as alterações antes de recalcular.'}</p><dl>{salesReportRows(draft).map(([,label,value,origin],index)=><div className="break-inside-avoid border-t py-2" key={index}><dt className="font-semibold">{label}</dt><dd>{value}<small className="block">{origin}</small></dd></div>)}</dl></>}
+     </section>;
+ }

docs/investmoz/simulations/l1-g4a-delivery-20261024.json

@@ -0,0 +1,270 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "7b54efb0fca9aae0adf174169711cd1f452fe1fb",
+  "base_remote_main": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+  "coverage": {
+    "group": "G4A",
+    "branches": {
+      "P074": "export_railway_cfm",
+      "P075": "export_international_passengers",
+      "P076": "export_work_on_movables",
+      "P077": "export_gold_bom",
+      "P079": "export_packaging"
+    },
+    "scope": "2026/MZN/05;statutory conditions and explicit evidence/projection assumptions;no automatic input deduction/ATsubmission"
+  },
+  "counts_before": {
+    "delivered": 43,
+    "QA": 5,
+    "functional_pending": 84,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery": {
+    "delivered": 48,
+    "QA": 0,
+    "functional_pending": 84,
+    "documentary": 1,
+    "total": 133
+  },
+  "QA": "0f0d2e56/7a58fa24;manual Tempo visual confirmation7b54efb0;3frontend+API1/36+types/build;14frozenbooks unchanged;accepted proofs reused",
+  "visual_provenance": "Manual Tempo;no Codex browser observation;last saved price-basis edit preserved,prior result historical;no automatic recalculation.",
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-export-operations.ts",
+      "sha256_LF": "3e9927aa637db678a558beb80bf7a326afd6b010e7ab5117aacd7e82a2c52600"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "e3ae2cbecd823fc03cd019cfe721cb20ba03ed51c7d0ec2680b55570b0bc7f10"
+    }
+  ],
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+      "release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+      "previous_release": "/var/www/investmoz-homologacao/releases/ccdecbd8d74596e729f03381d3b37ca22ce5800e-0967d766",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+    "release_revision": {
+      "commit": "6eefe4b3322461b9a23166e2cd1235e3881765f4",
+      "branch": "main",
+      "built_at": "2026-10-24T15:02:46.947668+00:00",
+      "manifest_sha256": "15837af27545a8691647459c00bec56b22d2e624ae9e20033d598d330d686d61"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g4a-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "a8ada17d7faf38a81ef324064ba3f64d4a65e6040a3381b81cd2109d8d7664b9",
+      "files_sha256": "e32d2ad5d5fc9a8a65d4010ec9d658f71d120409b5eaf31e0f2de4d4c9d5405f",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g4a_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "a8ada17d7faf38a81ef324064ba3f64d4a65e6040a3381b81cd2109d8d7664b9",
+      "active_database_writes": 0
+    }
+  },
+  "activation": "Existing Git FF/webhook/installer;no migrations/imports/permissions/newserver fiscal rule",
+  "rollback": {
+    "patch": "docs/investmoz/simulations/l1-g3-readonly-rollback-20261024.patch",
+    "checked": true,
+    "applied": false,
+    "preserves": "catalogue/readers/history/reports;prior release and fresh backup retained"
+  },
+  "regulatory_followup": "Official announcement30/09/2026 inventoried separately;not treated as published decree or rule activation;documentary comparison remains specific future work",
+  "L1_complete": false,
+  "P001": "05/06only",
+  "statistics_AI": "deferred",
+  "served_commit": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+  "counts_current": {
+    "delivered": 48,
+    "QA": 0,
+    "functional_pending": 84,
+    "documentary": 1,
+    "total": 133
+  },
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+        "release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+        "previous_release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 2,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "e2ee1520f58e0600f3f2ae64dee97baa"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "9f7ac1ea1ff1adf7db54e32f15d8a4f8"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 20,
+            "checksum": "28b47ffbc97aa8265bdf40d6658deaa0"
+          },
+          "after": {
+            "rows": 21,
+            "checksum": "b08ed52e696c3a91c4e1b889efad552a"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+        "branch": "main",
+        "built_at": "2026-10-24T15:20:59.537796+00:00",
+        "manifest_sha256": "846e0a05a6ed579d7f9978dc8db94e2e047fecc1c2dc489e55c0716eb75156a5"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "export-direct-operations/1": [
+          "assets/project-dossier-Rt7qSc3z.js"
+        ],
+        "export_railway_cfm": [
+          "assets/project-dossier-Rt7qSc3z.js"
+        ],
+        "export_international_passengers": [
+          "assets/project-dossier-Rt7qSc3z.js"
+        ],
+        "export_work_on_movables": [
+          "assets/project-dossier-Rt7qSc3z.js"
+        ],
+        "export_gold_bom": [
+          "assets/project-dossier-Rt7qSc3z.js"
+        ],
+        "export_packaging": [
+          "assets/project-dossier-Rt7qSc3z.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/services-eQvgi8ww.js",
+          "status": 200,
+          "sha256": "1d94e9315eab7d2e2e00c29bf9ae3bef1eadc86faaff73c163daea40709576c0"
+        },
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/project-dossier-document-BeYOfJX9.js",
+          "status": 200,
+          "sha256": "1f68d9c7de6aff36a051177bf11744a75411560cfe5e8af2d18e52bb4d226d70"
+        },
+        {
+          "file": "assets/project-dossier-Rt7qSc3z.js",
+          "status": 200,
+          "sha256": "3ad22a0458da55242ff4d3e88cc22461e5ec6c0f0aadd452936d50a999558a68"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-BEf0yjMF.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+        "release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+        "previous_release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+        "release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+        "previous_release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "b898955603eb7698ab10f4c4ab4115bffd80b7b2"
+        ],
+        "finished_at": "2026-10-24T15:21:02.478696+00:00"
+      },
+      "log_file": "1792855174037587994.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 25.42s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 278",
+        "# pass 278",
+        "# fail 0"
+      ],
+      "log_bytes": 109100
+    },
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g4b-delivery-20261024.json

@@ -0,0 +1,266 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "f946364b",
+  "QA_record": "0b0e002d",
+  "Git_preparation_head": "0b0e002d1573c3da838a8a4ea296c7a9094acef6",
+  "fresh_remote_main": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+  "ancestry": "ancestor;normal nonforce push only after authenticated preflight and fresh backup/restore",
+  "coverage": {
+    "group": "G4B",
+    "branches": {
+      "P065": [
+        "international_ship_operations"
+      ],
+      "P066": [
+        "international_aircraft_operations"
+      ],
+      "P068": [
+        "international_ship_direct_services",
+        "international_aircraft_direct_services"
+      ]
+    },
+    "branch_count": 3,
+    "treatment_count": 4,
+    "scope": "2026/MZN/05;eligible vessel/aircraft operations and direct needs services;no supplies/input deduction/ATsubmission"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-international-assets.ts",
+      "sha256_LF": "fa99cf40622d8a6aaea4e3078d6c9e41d26a4a2bda5898f5bd114aa4221eaa1c"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "795e07a1a9b81372c3124b037d6df9626501aafcd7224290bbac2b8ec44f6d9b"
+    }
+  ],
+  "counts_current": {
+    "delivered": 51,
+    "QA": 0,
+    "functional_pending": 81,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery_only": {
+    "delivered": 51,
+    "QA": 0,
+    "functional_pending": 81,
+    "documentary": 1,
+    "total": 133
+  },
+  "proofs": "3frontend/APIQA1/35/types/build;15previousbooks unchanged;manual Tempo visual0b0e002d;accepted proofs reused,no new browser verification required",
+  "rollback": "l1-g3-readonly-rollback-20261024.patch checked on current candidate,not applied;preserves catalogue/readers/history/reports;retain prior release and verified new backup",
+  "activation": "Existing Git FF/webhook/installer;no migrations/imports/permission changes/server fiscal activation",
+  "authenticated_destination": "Fresh read confirmed b8989556;installer inactive",
+  "new_backup_restore": "Verified fresh backup and real isolated restore,no active restore performed",
+  "served_revision_and_delta": "verified",
+  "P001": "05/06only",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+      "release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+      "previous_release": "/var/www/investmoz-homologacao/releases/6eefe4b3322461b9a23166e2cd1235e3881765f4-e17c49ea",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+    "release_revision": {
+      "commit": "b898955603eb7698ab10f4c4ab4115bffd80b7b2",
+      "branch": "main",
+      "built_at": "2026-10-24T15:20:59.537796+00:00",
+      "manifest_sha256": "846e0a05a6ed579d7f9978dc8db94e2e047fecc1c2dc489e55c0716eb75156a5"
+    },
+    "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+    "configuration_keys": [
+      "repository",
+      "branch",
+      "target_url",
+      "legacy_root",
+      "state_root",
+      "release_root",
+      "current_link",
+      "shared_assets",
+      "php",
+      "schema_contract",
+      "ci_environment",
+      "postgis_image",
+      "test_database",
+      "qa_port",
+      "retention",
+      "webhook_secret_file"
+    ],
+    "safe_paths": {
+      "repository": "nala/Investidor-V2",
+      "release_root": "/var/www/investmoz-homologacao/releases",
+      "postgis_image": "postgis/postgis@sha256:01a6a70e41e6c4467c8f55f6063555ed72db2d6662cd0d571040d42eadaeb6f6"
+    },
+    "pipeline_sha256": "adec1c17654f3a8658b83b134f1e75f95391b235738552721906c3236e388604"
+  },
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g4b-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "946e9ebc067932184a8db32e1d469edada1c0fd52eec5cabd97958b528bee060",
+      "files_sha256": "37d5efc4d7b4db3f2bb34bd69ddb8377c26e15fb35f1d95eb512e4ae7aa14962",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g4b_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "946e9ebc067932184a8db32e1d469edada1c0fd52eec5cabd97958b528bee060",
+      "active_database_writes": 0
+    }
+  },
+  "served_commit": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+        "release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+        "previous_release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 2,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "1d9a40d14abc8a507b9f21c53214cab3"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "4ac1b3b4c92159a6c6d5b2001b33c281"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 23,
+            "checksum": "3416544d03e316d171c3c5b4ef17f76d"
+          },
+          "after": {
+            "rows": 24,
+            "checksum": "5c130a5a49411a488f3dd2e04a3ebf30"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+        "branch": "main",
+        "built_at": "2026-10-24T15:42:16.426339+00:00",
+        "manifest_sha256": "ae95aa3000f8861d3a092026b04fd18dff05c7e1955f99f7660e18b945e32f15"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "international-assets/1": [
+          "assets/project-dossier-DTxHeV9m.js"
+        ],
+        "international_ship_operations": [
+          "assets/project-dossier-DTxHeV9m.js"
+        ],
+        "international_aircraft_operations": [
+          "assets/project-dossier-DTxHeV9m.js"
+        ],
+        "international_ship_direct_services": [
+          "assets/project-dossier-DTxHeV9m.js"
+        ],
+        "international_aircraft_direct_services": [
+          "assets/project-dossier-DTxHeV9m.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/project-dossier-DTxHeV9m.js",
+          "status": 200,
+          "sha256": "d1db999b1c04537d77ba5613230a9fb0e4cbc6ce06bc5346371bfbb65b98339f"
+        },
+        {
+          "file": "assets/services-Dy0KLLRZ.js",
+          "status": 200,
+          "sha256": "e942686d95f79fb4a5b00f670db08f3b70078aa5de1b46eb01c66e3de93149b5"
+        },
+        {
+          "file": "assets/project-dossier-document-DtAisp01.js",
+          "status": 200,
+          "sha256": "804ac2e496efeb7c4fc8150295ca8df2c736ec8f38469382ca658f65835fff5c"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-qEH7_IO_.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+        "release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+        "previous_release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+        "release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+        "previous_release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "a153d0782f0f1f5a553a2c6d7106bc35059a170b"
+        ],
+        "finished_at": "2026-10-24T15:42:18.840229+00:00"
+      },
+      "log_file": "1792856451333116729.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 25.53s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 281",
+        "# pass 281",
+        "# fail 0"
+      ],
+      "log_bytes": 110076
+    },
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g4c-delivery-20261024.json

@@ -0,0 +1,263 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "b1c8e0e3",
+  "QA_record": "2fccbc8ee8d0ff687c9d49a54cf2972546182f3a",
+  "fresh_remote_main": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+  "coverage": {
+    "group": "G4C",
+    "branches": {
+      "P072": "export_customs_related_services",
+      "P073": "export_dispatch_services",
+      "P078": "export_disclosed_intermediation"
+    },
+    "branch_count": 3,
+    "treatment_count": 3,
+    "scope": "2026/MZN/05; direct customs-related services, dispatch abroad, disclosed intermediation; own service territoriality identified"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "284cb1bac2a2c5646d9f05c0503a57c568079f75081b6cf0cff98747d8564581"
+    },
+    {
+      "path": "resources/js/lib/iva-export-services.ts",
+      "sha256_LF": "090de228fc5563de98e0c4c3e1646804b05d71a84603d6d42e63b7cebfa32301"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "8c934a9c3126fc8e6cac005bae00e081fcf8a6d184cf9370757e3aab73995ee3"
+    }
+  ],
+  "counts_current": {
+    "delivered": 54,
+    "QA": 0,
+    "functional_pending": 78,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery_only": {
+    "delivered": 54,
+    "QA": 0,
+    "functional_pending": 78,
+    "documentary": 1,
+    "total": 133
+  },
+  "proofs": "4frontend;APIQA1/39;16priorbooks intact/current;types/build;Tempo manual visual reply verificada;no accepted proof repeated",
+  "rollback": "l1-g3-readonly-rollback-20261024.patch checked on G4C candidate, not applied; retains readers/history/reports; previous release and fresh verified backup retained",
+  "activation": "Existing Git normal FF/webhook/installer; no migrations/imports/permission changes or formal fiscal activation",
+  "authenticated_preflight_file": "outputs/iva-l1-g4-services-20261024/destination-preflight.txt",
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g4c-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "41dd7cb9e858e4398e23950e9e34289014912f67ad55b9f7ae9f14f94b03584b",
+      "files_sha256": "58d984f98e2da29ee269a9da91085680c9e8e7e557c65fe4e963d1f871a63a54",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g4c_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "41dd7cb9e858e4398e23950e9e34289014912f67ad55b9f7ae9f14f94b03584b",
+      "active_database_writes": 0
+    }
+  },
+  "served_revision_and_delta": "verified",
+  "P001": "05/06 only",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+      "release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+      "previous_release": "/var/www/investmoz-homologacao/releases/b898955603eb7698ab10f4c4ab4115bffd80b7b2-55ab681a",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+    "release_revision": {
+      "commit": "a153d0782f0f1f5a553a2c6d7106bc35059a170b",
+      "branch": "main",
+      "built_at": "2026-10-24T15:42:16.426339+00:00",
+      "manifest_sha256": "ae95aa3000f8861d3a092026b04fd18dff05c7e1955f99f7660e18b945e32f15"
+    },
+    "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"
+  },
+  "authenticated_destination": "Fresh read confirmed a153d078; installer inactive",
+  "new_backup_restore": "Verified fresh backup and real isolated restore, no active restore performed",
+  "served_commit": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+        "release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+        "previous_release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 3,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "0fb368359b09686e698bb76c130bec32"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "a1a597d8371e7a308d133b1374ddc3fa"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 26,
+            "checksum": "e335b7f5c76ce5d198e96a1d0736ee13"
+          },
+          "after": {
+            "rows": 15,
+            "checksum": "d8d7871c3369ade4d97c078a5d67899f"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+        "branch": "main",
+        "built_at": "2026-10-24T15:58:35.074611+00:00",
+        "manifest_sha256": "7b37d131d7b9564d901d8fc21407a759fcded9ba734c3757ce0fda5c00cc5c56"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "export-linked-services/1": [
+          "assets/project-dossier-B13GvS2h.js"
+        ],
+        "export_customs_related_services": [
+          "assets/project-dossier-B13GvS2h.js"
+        ],
+        "export_dispatch_services": [
+          "assets/project-dossier-B13GvS2h.js"
+        ],
+        "export_disclosed_intermediation": [
+          "assets/project-dossier-B13GvS2h.js"
+        ],
+        "relatedExport": [
+          "assets/project-dossier-B13GvS2h.js",
+          "assets/services-T9xhkEbY.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/project-dossier-document-D3wD6GVC.js",
+          "status": 200,
+          "sha256": "f785b98c98fa31f087cfe4de205ff24d888b15c0d9aa7e76a1a03c8faa1afb83"
+        },
+        {
+          "file": "assets/project-dossier-B13GvS2h.js",
+          "status": 200,
+          "sha256": "1746a5eed08eb3cc85c98324ae5c60cea44ef9878e9e3aa495eb2d642fe0f0fa"
+        },
+        {
+          "file": "assets/services-T9xhkEbY.js",
+          "status": 200,
+          "sha256": "c6ffdcf297a76cf91dda66c5ca3ec338d36d638ddf59992c0e1d245f12551286"
+        },
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-CKbcQpAl.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+        "release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+        "previous_release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+        "release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+        "previous_release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "679203d4b13cd5b88ab05a0da539c359c37cc426"
+        ],
+        "finished_at": "2026-10-24T15:58:37.723730+00:00"
+      },
+      "log_file": "1792857429090761953.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 24.89s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 285",
+        "# pass 285",
+        "# fail 0"
+      ],
+      "log_bytes": 111289
+    },
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g4d-delivery-20261024.json

@@ -0,0 +1,273 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "8df721ac",
+  "QA_record": "40a4ddcb",
+  "fresh_remote_main": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+  "coverage": {
+    "group": "G4D",
+    "branches": {
+      "P062": "onboard_seagoing_ship",
+      "P063": "onboard_rescue_coastal_ship",
+      "P064": "onboard_departing_warship",
+      "P067": "onboard_international_aircraft"
+    },
+    "branch_count": 4,
+    "treatment_count": 4,
+    "scope": "2026/MZN/05; direct exemption under identified conditions; explicit13(2–3) categories/exclusions; no automatic beverage liquidation/deduction/refund"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/components/simulation-operations.tsx",
+      "sha256_LF": "a67899e90f72d0b26d93b4f4c666f3f1fd0ed9bd1e47970d1a570b2fe132650c"
+    },
+    {
+      "path": "resources/js/lib/iva-onboard-supplies.ts",
+      "sha256_LF": "2ae4378998ca4d7f4759155f589b5b7c4f25090512b016211976c9a7c700bde9"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "eec82e67b2025a1d1738b9d2a41ef3ea7e1a2a17f12b145f02eebef62e4f6b26"
+    }
+  ],
+  "counts_current": {
+    "delivered": 58,
+    "QA": 0,
+    "functional_pending": 74,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery_only": {
+    "delivered": 58,
+    "QA": 0,
+    "functional_pending": 74,
+    "documentary": 1,
+    "total": 133
+  },
+  "proofs": "4frontend;APIQA1/38;17priorbooks intact/current;types/build;Tempo manual visual reply ja efectuada;no accepted proof repeated",
+  "rollback": "l1-g3-readonly-rollback-20261024.patch checked on G4D candidate, not applied; retain readers/history/reports; previous release and verified fresh backup",
+  "activation": "Existing Git normal FF/webhook/installer; no migrations/imports/permission changes or formal fiscal activation",
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g4d-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "f45926e56c1d9544f6ee0e50d690cfed984101307224e8282f93b9f0ec91f705",
+      "files_sha256": "7ed455443737ca9ef2636a58e84a1b8b9c92cb12fc964c8addf07a5cced0c5f6",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g4d_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "f45926e56c1d9544f6ee0e50d690cfed984101307224e8282f93b9f0ec91f705",
+      "active_database_writes": 0
+    }
+  },
+  "served_revision_and_delta": "verified",
+  "limits": "Beverages c/h follow13(2),amounts/credit/refund not calculated;provisions excluded d;13(2)not extended e. Alternative treatment outside exemption not silently assumed. This increment does not close the complete IVA apuramento.",
+  "P001": "05/06 only",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+      "release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+      "previous_release": "/var/www/investmoz-homologacao/releases/a153d0782f0f1f5a553a2c6d7106bc35059a170b-789a22ef",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+    "release_revision": {
+      "commit": "679203d4b13cd5b88ab05a0da539c359c37cc426",
+      "branch": "main",
+      "built_at": "2026-10-24T15:58:35.074611+00:00",
+      "manifest_sha256": "7b37d131d7b9564d901d8fc21407a759fcded9ba734c3757ce0fda5c00cc5c56"
+    },
+    "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"
+  },
+  "authenticated_destination": "Fresh read confirmed679203d4;installer inactive",
+  "new_backup_restore": "Verified fresh backup and real isolated restore;no active restore performed",
+  "beverages_followup": {
+    "source": "CIVA13(2),20(1)(d)",
+    "L2": "Dedução do IVA da via13(2),com montante/documento/condições próprios",
+    "L3": "Restituição da via13(2),conforme procedimento aplicável;pedido não equivale a deferimento",
+    "closed_by_G4D": false
+  },
+  "served_commit": "686328a0853a1165872b5eb8163f7223600033ea",
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "686328a0853a1165872b5eb8163f7223600033ea",
+        "release": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+        "previous_release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 3,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "de9a629fcda8ca89c2e1a4110abd00bb"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "84c52bab36d0972dfa8ef321f459c97f"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 17,
+            "checksum": "beb831efe057fd44c63bd504eb5d735f"
+          },
+          "after": {
+            "rows": 18,
+            "checksum": "388df19f76a7047a5d994b07b8e48c88"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "686328a0853a1165872b5eb8163f7223600033ea",
+        "branch": "main",
+        "built_at": "2026-10-24T16:09:18.914806+00:00",
+        "manifest_sha256": "c8a33831cec8c9c6cb0dea4a54083f2a86c1395879c4378470d2da61e4a97a60"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "onboard-supplies/1": [
+          "assets/project-dossier-Dr4Yp1R0.js"
+        ],
+        "onboard_seagoing_ship": [
+          "assets/project-dossier-Dr4Yp1R0.js"
+        ],
+        "onboard_rescue_coastal_ship": [
+          "assets/project-dossier-Dr4Yp1R0.js"
+        ],
+        "onboard_departing_warship": [
+          "assets/project-dossier-Dr4Yp1R0.js"
+        ],
+        "onboard_international_aircraft": [
+          "assets/project-dossier-Dr4Yp1R0.js"
+        ],
+        "supplyCategory": [
+          "assets/project-dossier-Dr4Yp1R0.js",
+          "assets/services-Cckqil_k.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/project-dossier-Dr4Yp1R0.js",
+          "status": 200,
+          "sha256": "51098ef65c988ab0452035a92f9ab0a51907ef28fe94bc837dfe2409d3240052"
+        },
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/services-Cckqil_k.js",
+          "status": 200,
+          "sha256": "7f51adf59981b7f7b5c393dd44d68bfcdbd22814031fb079c2626c17eb4ac834"
+        },
+        {
+          "file": "assets/project-dossier-document-eCa4uUtB.js",
+          "status": 200,
+          "sha256": "1cb1f92e49041f4d5a27bc82a64dc5c5d7c6e7ba8fdfc0b80f0b49d8f60be66e"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-CxtsWs-S.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "686328a0853a1165872b5eb8163f7223600033ea",
+        "release": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+        "previous_release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "686328a0853a1165872b5eb8163f7223600033ea",
+        "release": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+        "previous_release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "686328a0853a1165872b5eb8163f7223600033ea"
+        ],
+        "finished_at": "2026-10-24T16:09:21.362571+00:00"
+      },
+      "log_file": "1792858071888964336.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 24.76s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 289",
+        "# pass 289",
+        "# fail 0"
+      ],
+      "log_bytes": 112499
+    },
+    "rollback_executed": false
+  }
+}

docs/investmoz/simulations/l1-g4e-delivery-20261024.json

@@ -0,0 +1,267 @@
+{
+  "status": "installed_delta_verified_partial_L1",
+  "candidate": "38faeac6",
+  "QA_record": "fae8162c",
+  "fresh_remote_main": "686328a0853a1165872b5eb8163f7223600033ea",
+  "coverage": {
+    "group": "G4E",
+    "branches": {
+      "P061": "export_nonresident_buyer",
+      "P069": "export_diplomatic_mission",
+      "P070": "export_international_organisation",
+      "P071": "export_humanitarian_organisation"
+    },
+    "branch_count": 4,
+    "treatment_count": 4,
+    "scope": "2026/MZN/05; identified export/private-use exclusions/regulation/agreement/recognition conditions or explicit projection assumptions"
+  },
+  "runtime_delta": [
+    {
+      "path": "resources/js/lib/iva-export-beneficiaries.ts",
+      "sha256_LF": "5eb2e1dce0257a261da0b751372865812020c0dc671324992b4e932322f72259"
+    },
+    {
+      "path": "resources/js/lib/iva-operations.ts",
+      "sha256_LF": "1b074ef324c9d3dba82d20cbb3860acee2cd3f7db906017f930133e6892defad"
+    }
+  ],
+  "counts_current": {
+    "delivered": 62,
+    "QA": 0,
+    "functional_pending": 70,
+    "documentary": 1,
+    "total": 133
+  },
+  "counts_after_delivery_only": {
+    "delivered": 62,
+    "QA": 0,
+    "functional_pending": 70,
+    "documentary": 1,
+    "total": 133
+  },
+  "proofs": "3newfrontend/7withG4D;APIQA1/39;18priorbooks intact/current;types/build;Tempo manual reply ja efectuado;no accepted proof repeated",
+  "rollback": "l1-g3-readonly-rollback-20261024.patch checked on G4E candidate, not applied; retain readers/history/reports; previous release and fresh verified backup required",
+  "activation": "Existing Git normal FF/webhook/installer; no migrations/imports/permission changes or formal fiscal activation",
+  "backup_restore": {
+    "backup": {
+      "stage": "/var/backups/investmoz-l1-g4e-delivery-20261024/backup",
+      "target": {
+        "database": "teste_investidor",
+        "port": 5432
+      },
+      "tables": 174,
+      "files_verified": 369,
+      "dump_sha256": "e3383fdae174a5157063d5b94412ac93069088822891b07ebbb2ba640fe72f55",
+      "files_sha256": "f4c67fad0981f50424a772f8133368af0d652bccaa4fc3ca7524abda70fb94c5",
+      "restore_verified": false
+    },
+    "restore": {
+      "restore_verified": true,
+      "tables_verified": 174,
+      "container_network": "none",
+      "database": "l1_g4e_restore_20261024",
+      "port": 55441,
+      "source_dump_sha256": "e3383fdae174a5157063d5b94412ac93069088822891b07ebbb2ba640fe72f55",
+      "active_database_writes": 0
+    }
+  },
+  "served_revision_and_delta": "verified",
+  "limits": "No blanket exemption by recipient; no certification of agreement,recognition or export. Missing condition remains indeterminate; preserve price/currency/period/history. Beverages deduction/refund remainsL2/L3,not closed.",
+  "P001": "05/06 only",
+  "L1_complete": false,
+  "statistics_AI": "deferred",
+  "authenticated_preflight": {
+    "installed": {
+      "status": "installed",
+      "commit": "686328a0853a1165872b5eb8163f7223600033ea",
+      "release": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+      "previous_release": "/var/www/investmoz-homologacao/releases/679203d4b13cd5b88ab05a0da539c359c37cc426-6ad3a32e",
+      "database_migrations": 0,
+      "content_imports": 0
+    },
+    "current_link": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+    "release_revision": {
+      "commit": "686328a0853a1165872b5eb8163f7223600033ea",
+      "branch": "main",
+      "built_at": "2026-10-24T16:09:18.914806+00:00",
+      "manifest_sha256": "c8a33831cec8c9c6cb0dea4a54083f2a86c1395879c4378470d2da61e4a97a60"
+    },
+    "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"
+  },
+  "authenticated_destination": "Fresh read confirmed686328a0;installer inactive",
+  "new_backup_restore": "Verified fresh backup and real isolated restore;no active restore performed",
+  "beverages_followup": {
+    "source": "CIVA13(2),20(1)(d)",
+    "L2": "Dedução do IVA da via13(2),com montante/documento/condições próprios",
+    "L3": "Restituição da via13(2),conforme procedimento aplicável;pedido não equivale a deferimento",
+    "closed_by_G4E": false
+  },
+  "served_commit": "2e21ca45002b76adcef0347135783c706d37dd42",
+  "installation": {
+    "protected": {
+      "installed": {
+        "status": "installed",
+        "commit": "2e21ca45002b76adcef0347135783c706d37dd42",
+        "release": "/var/www/investmoz-homologacao/releases/2e21ca45002b76adcef0347135783c706d37dd42-a5faea22",
+        "previous_release": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "runtime_files_verified": 2,
+      "persistent_files_and_env_verified": 369,
+      "tables_compared": 174,
+      "changed_tables": {
+        "cache": {
+          "before": {
+            "rows": 105,
+            "checksum": "33780b9b4fbaaf7e714478b72e2c30bb"
+          },
+          "after": {
+            "rows": 105,
+            "checksum": "59a75fda1325bd5a60ce3b26253a2a38"
+          }
+        },
+        "sessions": {
+          "before": {
+            "rows": 20,
+            "checksum": "c48fe23dffea4c1539854f351436ee68"
+          },
+          "after": {
+            "rows": 21,
+            "checksum": "b009a6a82a84f902064f25f5a6604253"
+          }
+        }
+      },
+      "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
+    },
+    "public": {
+      "status": "installed_delta_verified",
+      "served_revision": {
+        "commit": "2e21ca45002b76adcef0347135783c706d37dd42",
+        "branch": "main",
+        "built_at": "2026-10-24T16:27:47.396813+00:00",
+        "manifest_sha256": "9b28c92c584ad406e17d01ffc3fa982b9299195b371e1c5311626b9025a22615"
+      },
+      "manifest_hash_matches": true,
+      "compiled_delta_markers": {
+        "export-beneficiaries/1": [
+          "assets/project-dossier-C3cf2J1H.js"
+        ],
+        "export_nonresident_buyer": [
+          "assets/project-dossier-C3cf2J1H.js"
+        ],
+        "export_diplomatic_mission": [
+          "assets/project-dossier-C3cf2J1H.js"
+        ],
+        "export_international_organisation": [
+          "assets/project-dossier-C3cf2J1H.js"
+        ],
+        "export_humanitarian_organisation": [
+          "assets/project-dossier-C3cf2J1H.js"
+        ]
+      },
+      "assets": [
+        {
+          "file": "assets/project-dossier-document-CtNVSk-9.js",
+          "status": 200,
+          "sha256": "124730663c671afeeab8007eff2148d17702bf80b8fd0a7c962806878a8fafce"
+        },
+        {
+          "file": "assets/simulation-form-CPZAFZU3.js",
+          "status": 200,
+          "sha256": "c6bcf64e60a5eeac0cafe3dc055dc5544162f21942ee08b34d51bc6d52947567"
+        },
+        {
+          "file": "assets/services-DK55Gu8i.js",
+          "status": 200,
+          "sha256": "d96320fdc19fec053fe17efc2eb19e055463c5e5727a9c9b2dafabcd8f106519"
+        },
+        {
+          "file": "assets/project-dossier-C3cf2J1H.js",
+          "status": 200,
+          "sha256": "c88e6e9641f9c8eeacece38fbeffd547f86fb603b60899db915576b5faaa74ed"
+        }
+      ],
+      "simulator_status": 200,
+      "simulator_entry": "assets/app-Bb2v1uvn.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"
+    },
+    "installer": {
+      "service": "ExecMainStatus=0\nActiveState=inactive\nSubState=dead\n",
+      "installed": {
+        "status": "installed",
+        "commit": "2e21ca45002b76adcef0347135783c706d37dd42",
+        "release": "/var/www/investmoz-homologacao/releases/2e21ca45002b76adcef0347135783c706d37dd42-a5faea22",
+        "previous_release": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+        "database_migrations": 0,
+        "content_imports": 0
+      },
+      "latest_report": {
+        "status": "installed",
+        "commit": "2e21ca45002b76adcef0347135783c706d37dd42",
+        "release": "/var/www/investmoz-homologacao/releases/2e21ca45002b76adcef0347135783c706d37dd42-a5faea22",
+        "previous_release": "/var/www/investmoz-homologacao/releases/686328a0853a1165872b5eb8163f7223600033ea-81b13983",
+        "database_migrations": 0,
+        "content_imports": 0,
+        "requested_commits": [
+          "2e21ca45002b76adcef0347135783c706d37dd42"
+        ],
+        "finished_at": "2026-10-24T16:27:50.225953+00:00"
+      },
+      "log_file": "1792859179948208531.log",
+      "summaries": [
+        "OK (1 test, 3106 assertions)",
+        "built in 24.64s",
+        "OK (59 tests, 317 assertions)",
+        "# tests 292",
+        "# pass 292",
+        "# fail 0"
+      ],
+      "log_bytes": 113481
+    },
+    "rollback_executed": false
+  },
+  "authentication_previous_session": "Previous session state stale: no session process or established SSH connection; preflight request not consumed; fresh authentication required",
+  "authentication": "Fresh authenticated preflight and verified backup/restore completed before Git fast-forward"
+}