import { internationalCase } from './irpc-international-case.mjs'; import { carryCase } from './irpc-carry-case.mjs'; import { prepareEconomicBook } from '../../../resources/js/lib/irpc-annual-settlement.ts'; import { newEconomicPosition } from '../../../resources/js/lib/irpc-economic-credit.ts'; export function economicCase(withCarry = false) { const c = withCarry ? carryCase() : internationalCase(); c.b = prepareEconomicBook(c.b); Object.assign(c.b.economicCredits, { state: 'known', reference: 'SYNTHETIC QA full ordinary economic-credit inventory', rows: [ { ...newEconomicPosition('economic-1'), subjectNuit: c.b.subjectNuit, year: c.b.year, assessmentKey: c.b.assessmentKey, kind: 'ordinary_profit', payerNuit: '111222333', recipientResident: 'yes', payerResident: 'yes', payerIrpc: 'yes', payerExempt: 'no', article40: 'no', qualificationReference: 'SYNTHETIC QA entities seated/effectively managed in MZ; payer subject nonexempt IRPC', article40Reference: 'SYNTHETIC QA explicit nonapplication of40(1), including2009 participation/period/recipient conditions', distributionDocument: 'SYNTHETIC-DIVIDEND2026', distributionParcel: 'distribution-1', distributionDate: '2026-09-30', income: '100', incomeIncluded: 'yes', incomeReference: 'SYNTHETIC QA100 gross of beneficiary withholding already included in current L6; no actual dividend assertion', taxIssuer: 'SYNTHETIC domestic IRPC issuer', taxDocument: 'SYNTHETIC-SOURCE-IRPC2026', taxParcel: 'underlying-tax-1', parcelReference: 'SYNTHETIC QA underlying domestic IRPC parcel, distinct from recipient withholding or foreign income tax', proofAmount: '20', taxAmount: '20', attributionReference: 'SYNTHETIC QA documented IRPC20 corresponding to included profits100, not inferred by applying a rate to dividends', previouslyAttributed: '0', priorAttributionReference: 'SYNTHETIC QA actual previous attribution to other profits known zero', grossUpIncluded: '12', grossUpReference: 'SYNTHETIC QA53 nominal credit12 already included in reconciled current base4400; no base mutation', nationalLimit: '32', nationalLimitReference: 'SYNTHETIC QA documented proportional current collecta ceiling32 after credit addition; not an automatic fraction derivation', previousUse: { state: 'known', amount: '0', reference: 'SYNTHETIC QA actual prior economic-credit use known zero', }, }, ], }); return c; }