M5 — Completeness layer

The tax + valuation + ops + revenue-accuracy layer. Turns the ledger from a bookkeeping spine into an India-product-ready system.

The 13 use cases shipped

ID	Feature
A1	Capital-gains lots (FIFO STCG/LTCG)
A2	Actual TCS captured from the GlomoPay quote
A3	Per-event dividends + NRA WHT (via the Daily Ledger CSV)
A4	Schedule FA foreign-asset statement
B1	NAV / mark-to-market
B2	Share-count (custody) reconciliation
C1	Remittance exception dashboard
C2	Refund / cancellation reversal
C3	LRS purpose-code report
C4	Settlement-lag + UTR audit
D1	Realized vs assumed FX margin
D2	Broker-fee reconciliation (with Daily Ledger actuals)
E1	GlomoPay webhook receiver (HMAC-verified)

Each has a dedicated page in the India book section.

Omnibus custody ⇒ tax reports are SUB-LEDGERS, not new GL accounts. Capital gains, dividends, and Schedule FA all report on top of the balanced ledger without touching the trial balance.
Read-side first; GL true-ups deferred. Same call M4 made for the 1500 GL — read-side recon shipped instead of the ingest-time variant.
Every new check degrades to ok on the UAE DB.
No upstream-blocker scope creep. Items the docs flag as blocked stay best-effort (A3 went from blocked → unblocked during M5 via the Daily Ledger CSV).

D2 flags fractional trades because the flat-bps cost assumption doesn't survive small tickets.
B2 finds occasional real custody drift (missed sells, corp actions).
C4 surfaces credited remittances with missing UTRs and uncoded purpose codes.
B1 shows a small tail of customers failing live valuation (entitlement issues).
D1 shows the realised FX margin the assumed accrual doesn't capture.

Plus a share-count recon panel on /reconciliation.