P05-02: 全費目と資金区分：表金・裏金、維持費未払い、仕入れ、人件費、元本、利息、税の帳簿への接続（原 P05-02 の完了の条件）

autoload/simulation_runtime.gd

@@ -3677,7 +3677,10 @@ func get_loan_principal_report() -> Dictionary:
 	loans.sort_custom(func(left: Dictionary, right: Dictionary) -> bool: return String(left[&"loan_id"]) < String(right[&"loan_id"]))
 	var valid: bool = _state.get_resource(&"gold") == cash and (loans.is_empty() or _loan_principal_ledger_is_valid(economy_service))
 	var ended: bool = _operations_enabled and operations_coordinator != null and operations_coordinator.is_terminal()
-	return {&"available": true, &"ledger_valid": valid, &"terminal": ended, &"cash": cash, &"next_command_id": _next_command_id, &"loans": loans}
+	# A09: a repayment may use the hidden fund for what the front fund (cash) cannot pay.
+	return {&"available": true, &"ledger_valid": valid, &"terminal": ended, &"cash": cash,
+		&"back_cash": economy_service.get_balance(FinancePolicy.BACK_CASH), &"available_funds": FinancePolicy.available_funds(economy_service),
+		&"next_command_id": _next_command_id, &"loans": loans}
 
 
 ## Atomic principal payment against an already attested loan liability.

docs/plans/original-completion-2026-10-02/execution/completion_marker_contracts.json

@@ -3931,7 +3931,7 @@
       "template": "PASS: <checks> checks",
       "required": true,
       "fixed_check_count_used": false,
-      "source_sha256_at_schema_audit": "0dcef5fb731753e1a8f4269b445aa0df68e5428431e3422712c27056008edeba",
+      "source_sha256_at_schema_audit": "4c8f929b0de76198182dfaaef4be4bea7961faa9c31c01889497d6675e0c5def",
       "authority": {
         "path": "docs/plans/original-completion-2026-10-02/execution/p05-02/SPEC.md",
         "scope": "new P05-02 suite marker; native execution pending"

docs/plans/original-completion-2026-10-02/execution/p05-02/REPAIR_03.md

@@ -0,0 +1,24 @@
+# P05-02 修正3: 通常の帳簿の画面の返済（A09）と、残りの試験と開示
+
+- S `d65e3da9f33d399c598ad88296e4a9d88d847a7b` の whole-unit の独立レビュー（fresh、local_92520fb7）は changes_requested（medium 1・low 4）。F1〜F8 は証拠の上で満たすとされ、残りは下の指摘。正規の受付で `repair_pending`、commander の修正3（`COMMANDER_REPAIR_PLAN_P05_02_R03.md`、event 28、repairs 3）。S `d65e3da` までの native・全 roster・validation・review・容量の記録と失敗は全て保持し、新しい S に流用しない。原本は 23/88 のまま。
+
+## 直したもの
+
+- 指摘1（medium、F2 と横断条件「原本条件と UI 操作の一致」）: 通常の帳簿の画面（`scripts/ui/operating_ledger_panel.gd`）の返済の上限・案内・拒否を、表金だけ（`cash`）から表金＋裏金（`FinancePolicy.available_funds`）にした。`SimulationRuntime.get_loan_principal_report` に `back_cash` と `available_funds` を足した（`cash` は今までどおり表金）。案内は「表金 xG・裏金 yG（計 zG）から元本を返済します。表金で足りない分は裏金から補填します。」と出し、完済に足りない時は「完済には表金と裏金の合計が不足しています。」と出す。返済の command は今までどおり Runtime の `repay_loan_principal` で、表金から先に払い、残りを裏金からの補填と同じ1つの取引で記帳する（A09）。既存の試験が確かめる文言（「借入はありません」「受理済み」「実行できません」「…Gを返済」）は残した。
+  - 試験 `_test_ledger_repayment_uses_hidden_funds`: 通常の帳簿の画面の部品で、表金 20・裏金 300 の時に 200 の返済が押せ、1つの取引（裏金からの補填 180 → 元本 200）になること、残元本 800 の完済は表金＋裏金 120 では押せず、500 の指定も押せず、押しても状態が変わらないこと、裏金が 820 になると完済が押せ、1つの取引（補填 800 → 元本 800）で完済し、表金 0・裏金 20・Gold が表金を写すこと、save から戻してそのまま一致すること。
+- 指摘2（low）: 税と利息の滞納も §3.8 の `arrears_total` に入るので、建設と投資の制限にも入る（開示）。締めの日次の記録の `arrears_total` に税・利息の滞納が入り、Operations の調整役の判定（`can_start_construction_or_investment`）が `ARREARS_REMAIN` で止める。その後の Runtime の判定（`_operations_construction_investment_gate`。`_operations_total_arrears` に `RANK_TAX_PAYABLE` と `LOAN_INTEREST_PAYABLE` の残高が入る）も、残高が残る間は `UNPAID_EXPENSES` で止める。試験 `_test_tax_arrears_next_day`: 税の滞納 20 がある日に建設の command が `ARREARS_REMAIN`（arrears 20）で拒まれ、翌日の締めで払った後に建てられる（表金から 20）こと（局所の確認で実際の理由が `ARREARS_REMAIN` だったので、レビューの指摘の `UNPAID_EXPENSES` ではなくそれを確かめる）。
+- 指摘3（low）: 試験を足した。表金 0・裏金 663 の時に建設（`guest_corridor`、20）が拒まれ、裏金が減らず、補填が増えないこと（建設は A09 の対象外。`_test_operation_top_ups_and_day_total`）。税の滞納が残る日に、帳簿の画面の締めの欄が「未払い 税 20G・利息 0G」、今日の欄が「（未払い 20G）」と出すこと（`_test_tax_arrears_next_day`）。罰金・event の支払など他の対象外の支払は、コードで表金だけから払うことを確かめたが試験は無い（開示）。
+
+## 文言の補足（指摘4、low）
+
+- 凍結の SPEC（契約の `spec_sha256`）と DB の契約は変えない。SPEC §3.5 の「元本の出入り（financing_principal_*）は今までどおり売上と経費に入れない」は、原本どおり次の意味で読む: 借入の元本の入金は売上に入れない（F4）。元本の返済は原本どおり日次の経費（`financing_principal_outflows`。`scripts/operations/operations_coordinator.gd` の `_net_profit` が日次の利益から引き、帳簿の画面は「元本返済（決算経費）」と出す。原子要件の借金返済の経費）。この単位はこの挙動を変えていない。
+
+## 範囲の外で直していないもの（指摘5、low）
+
+- 仕入れの画面 `scripts/ui/supply_management_panel.gd` は契約の allowed_paths の外なので、この単位では直さない。今の画面は「手持ち %dG」に表金だけを出し、見積の「購入後 %dG」は preview の `cash_after`（A09 で表金＋裏金からの残り）を出すので、例えば表金 2・裏金 100 で 15 の仕入れでは「手持ち 2G」と「購入後 87G」が並ぶ。操作は A09 どおりに通る。
+  - 具体的な差分の案: 「手持ち %dG」を「表金 %dG・裏金 %dG」に分けて出し（`economy_service.get_balance(FinancePolicy.BACK_CASH)`）、「購入後 %dG」を「購入後（表金＋裏金）%dG」とし、表金で足りない分を裏金から補うことを一言出す。
+  - 正規の扱い: この画面を範囲に含む別の登録（仕入れ・UI の単位、または P05-03 の登録で allowed_paths に入れる）で直す。それまでは未修正で、P05-02 の完了に数えない。
+
+## 変えていないもの
+
+- 登録の argv、`tools/run_p05_funds_tests.py`、狭い roster（8 suites＋再開の2段、実 10 段）、試験の既存の期待値（`EXPECTATION_CHANGES.json` に足すものは無い）、凍結の SPEC、DB の契約。

scripts/ui/operating_ledger_panel.gd

@@ -230,7 +230,7 @@ func _build_repayment_controls(style_button: Callable) -> void:
 	loan_amount = LineEdit.new()
 	loan_amount.name = "LoanRepaymentAmount"
 	loan_amount.placeholder_text = "返済する元本（整数G）"
-	loan_amount.tooltip_text = "残元本と手持ちを超えない整数額を入力"
+	loan_amount.tooltip_text = "残元本と表金・裏金の合計を超えない整数額を入力"
 	_loan_box.add_child(loan_amount)
 	loan_amount.text_changed.connect(func(_text: String) -> void: _refresh_repayment_controls())
 	loan_amount.text_submitted.connect(func(_text: String) -> void: submit_repayment(false))
@@ -289,12 +289,14 @@ func _refresh_repayment_controls() -> void:
 	var row := _loan_row(report)
 	var remaining := int(row.get(&"outstanding_principal", 0))
 	var cash := int(report.get(&"cash", 0))
+	# A09: the front fund pays first and the hidden fund covers the rest in the same posting.
+	var funds := int(report.get(&"available_funds", cash))
 	var waiting := not (row.get(&"pending_command_ids", []) as Array).is_empty()
 	var allowed := bool(report.get(&"available", false)) and bool(report.get(&"ledger_valid", false)) and not bool(report.get(&"terminal", false)) and remaining > 0 and not waiting
 	var text := loan_amount.text.strip_edges()
 	var amount := int(text) if text.is_valid_int() else 0
-	repay_button.disabled = not allowed or amount <= 0 or amount > remaining or amount > cash
+	repay_button.disabled = not allowed or amount <= 0 or amount > remaining or amount > funds
-	repay_all_button.disabled = not allowed or remaining > cash
+	repay_all_button.disabled = not allowed or remaining > funds
 	loan_amount.editable = allowed
 	if not bool(report.get(&"available", false)) or not bool(report.get(&"ledger_valid", false)):
 		_loan_hint.text = "返済の帳簿を確認できません。"
@@ -303,13 +305,13 @@ func _refresh_repayment_controls() -> void:
 	elif loans.is_empty():
 		_loan_hint.text = "借入はありません。"
 	elif waiting:
-		_loan_hint.text = "返済を受理済みです。次の時間更新で実行し、手持ちと残元本を再確認します。"
+		_loan_hint.text = "返済を受理済みです。次の時間更新で実行し、表金・裏金と残元本を再確認します。"
 	elif remaining == 0:
 		_loan_hint.text = "この借入は完済しています。"
 	else:
-		_loan_hint.text = "手持ち %dGから元本を返済します。残元本 %dG。返済額は日次経費に含まれます。" % [cash, remaining]
+		_loan_hint.text = "表金 %dG・裏金 %dG（計 %dG）から元本を返済します。表金で足りない分は裏金から補填します。残元本 %dG。返済額は日次経費に含まれます。" % [cash, funds - cash, funds, remaining]
-		if remaining > cash: _loan_hint.text += "\n完済には手持ちが不足しています。"
+		if remaining > funds: _loan_hint.text += "\n完済には表金と裏金の合計が不足しています。"
-		if not text.is_empty() and repay_button.disabled: _loan_hint.text += "\n残元本と手持ちを超えない正の整数額を入力してください。"
+		if not text.is_empty() and repay_button.disabled: _loan_hint.text += "\n残元本と表金・裏金の合計を超えない正の整数額を入力してください。"
 
 
 func submit_repayment(full: bool = false) -> void:
@@ -318,8 +320,8 @@ func submit_repayment(full: bool = false) -> void:
 	var remaining := int(row.get(&"outstanding_principal", 0))
 	var text := loan_amount.text.strip_edges()
 	var amount := remaining if full else (int(text) if text.is_valid_int() else 0)
-	if not bool(report.get(&"ledger_valid", false)) or bool(report.get(&"terminal", false)) or row.is_empty() or not (row.get(&"pending_command_ids", []) as Array).is_empty() or amount <= 0 or amount > remaining or amount > int(report.get(&"cash", 0)):
+	if not bool(report.get(&"ledger_valid", false)) or bool(report.get(&"terminal", false)) or row.is_empty() or not (row.get(&"pending_command_ids", []) as Array).is_empty() or amount <= 0 or amount > remaining or amount > int(report.get(&"available_funds", report.get(&"cash", 0))):
-		_set_repayment_result("返済できません。手持ち・残元本・返済待ちを確認してください。", false)
+		_set_repayment_result("返済できません。表金・裏金・残元本・返済待ちを確認してください。", false)
 		_refresh_repayment_controls()
 		return
 	var key := StringName("ui.loan.repay.%d" % int(report[&"next_command_id"]))
@@ -332,7 +334,7 @@ func submit_repayment(full: bool = false) -> void:
 	var after := _loan_row(_loan_report())
 	if result.is_success() and (after.get(&"pending_command_ids", []) as Array).has(int(result.command_id)):
 		_loan_pending_command = int(result.command_id)
-		_set_repayment_result("返済を受理しました。実行時に手持ちと残元本を確認します。", true)
+		_set_repayment_result("返済を受理しました。実行時に表金・裏金と残元本を確認します。", true)
 	else:
 		_show_repayment_result(result)
 	_refresh_repayment_controls()
@@ -343,7 +345,7 @@ func _show_repayment_result(result: Variant) -> void:
 		_set_repayment_result("元本 %dGを返済しました。残元本 %dG。" % [int(result.details.get(&"paid_principal", 0)), int(result.details.get(&"outstanding_principal", 0))], true)
 		loan_amount.text = ""
 	else:
-		_set_repayment_result("返済を実行できませんでした。手持ちと残元本を確認してください。", false)
+		_set_repayment_result("返済を実行できませんでした。表金・裏金と残元本を確認してください。", false)
 
 
 func _on_repayment_completed(result: Variant) -> void:

tests/economy/test_p05_funds_runtime.gd

@@ -42,6 +42,7 @@ func _run() -> void:
 	_test_operation_top_ups_and_day_total()
 	_test_legacy_midnight_top_up()
 	_test_tax_arrears_next_day()
+	_test_ledger_repayment_uses_hidden_funds()
 	await _test_ledger_opened_from_main()
 	await process_frame
 	if _failures == 0:
@@ -599,6 +600,14 @@ func _test_operation_top_ups_and_day_total() -> void:
 	_expect(int(funds.get(&"fund_report_version", -1)) == 2, "the report carries its definition version")
 	_expect(economy.get_balance(BACK) == 1000 - total and economy.get_balance(FRONT) == 0, "hidden funds fell by exactly the day's top-ups")
 	_expect(_closed_ledger_text(runtime, clock).contains("裏金から表金へ補填 %dG" % total), "the ledger's close shows the day's every top-up")
+	# Construction is outside A09: with no front funds it is refused and the hidden fund is not used.
+	var refused: CommandResult = runtime.submit_command(&"build_facility", {&"definition_id": &"guest_corridor", &"origin": Vector3i(4, 1, 0)})
+	var top_ups_after := 0
+	for entry: LedgerEntry in economy.get_entries():
+		if entry.category == FinancePolicy.TOP_UP_CATEGORY:
+			top_ups_after += entry.amount
+	_expect(not refused.is_success() and economy.get_balance(BACK) == 1000 - total and top_ups_after == total,
+		"A09 does not cover construction: refused with front 0, hidden funds untouched (%s)" % refused.details.get(&"reason", refused.message))
 	var saved: Dictionary = runtime.create_snapshot()
 	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the day with three top-ups restores exactly")
 	# A report saved before the mark (back_top_up = the close's own top-up only) loads by that definition.
@@ -682,17 +691,80 @@ func _test_tax_arrears_next_day() -> void:
 	var funds1 := _day_funds(runtime, 1)
 	_expect(int(funds1.get(&"rank_tax", -1)) == 20 and int(funds1.get(&"rank_tax_paid", -1)) == 0 and int(funds1.get(&"rank_tax_arrears", -1)) == 20, "A09: the unpaid tax carries over")
 	_expect(int(runtime.operations_coordinator.get_day_summary(1)[&"settlement"][&"arrears_total"]) == 20 and int(runtime.get_operations_report().get(&"arrears_total", -1)) == 20, "the arrears include the tax")
+	# F7 with arrears: the ledger shows the unpaid tax in the close and in today's cash section.
+	var panel := OperatingLedgerPanel.new()
+	root.add_child(panel)
+	panel.setup(runtime, fixture[&"clock"])
+	panel.select_latest_close()
+	_expect(panel._closed_label.text.contains("未払い 税 20G・利息 0G") and panel._cash_label.text.contains("（未払い 20G）"), "the ledger shows the unpaid tax")
+	panel.queue_free()
+	# The closed day's arrears_total includes the tax arrears, so the Operations gate holds
+	# construction and investment until they are paid.
+	var blocked: CommandResult = runtime.submit_command(&"build_facility", {&"definition_id": &"guest_corridor", &"origin": Vector3i(4, 1, 0)})
+	_expect(not blocked.is_success() and StringName(blocked.details.get(&"reason", &"")) == &"ARREARS_REMAIN" and int(blocked.details.get(&"arrears_total", -1)) == 20,
+		"tax arrears stop construction (ARREARS_REMAIN, arrears 20)")
 	_advance_to(fixture, 1440 + 600)
 	_expect(_sale(fixture, FRONT_SALES, FRONT, 100, "tax.d2"), "day 2 sale 100")
 	_advance_to(fixture, 2880)
 	var funds2 := _day_funds(runtime, 2)
 	_expect(int(funds2.get(&"rank_tax", -1)) == 10 and int(funds2.get(&"rank_tax_paid", -1)) == 30 and int(funds2.get(&"rank_tax_arrears", -1)) == 0, "day 2 pays the older 20 and the new 10")
 	_expect(economy.get_balance(FRONT) == 70 and economy.get_balance(FinancePolicy.RANK_TAX_PAYABLE) == 0, "front 70, no tax payable left")
+	var built: CommandResult = runtime.submit_command(&"build_facility", {&"definition_id": &"guest_corridor", &"origin": Vector3i(4, 1, 0)})
+	_expect(built.is_success() and economy.get_balance(FRONT) == 50, "once the tax is paid, construction is allowed again (20 from front funds)")
 	var saved: Dictionary = runtime.create_snapshot()
 	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the arrears days restore exactly")
 	_free_fixture(fixture)
 
 
+# F2 through the ordinary ledger: the panel's repayment controls cap by front + hidden
+# funds (A09), and a specified or full repayment that front funds cannot pay is one
+# transaction: the front fund pays first and the hidden fund covers the rest.
+func _test_ledger_repayment_uses_hidden_funds() -> void:
+	var fixture := _new_fixture(5035)
+	var runtime: Variant = fixture[&"runtime"]
+	var clock: Variant = fixture[&"clock"]
+	var economy: Variant = runtime.economy_service
+	_advance_to(fixture, 420)
+	_expect(_move(fixture, LOAN, FRONT, 1000, &"LOAN_PRINCIPAL_BORROWED", "panel.borrow"), "fixture principal 1000")
+	_expect(_move(fixture, FRONT, &"OPERATING_EXPENSE", economy.get_balance(FRONT) - 20, &"OPERATING_EXPENSE", "panel.drain")
+		and _sale(fixture, BACK_SALES, BACK, 300, "panel.back"), "front 20, hidden 300")
+	var panel := OperatingLedgerPanel.new()
+	root.add_child(panel)
+	panel.setup(runtime, clock)
+	panel.loan_amount.text = "200"
+	panel.loan_amount.text_changed.emit("200")
+	var hint: String = panel.get_node("LoanRepaymentHint").text
+	_expect(not panel.repay_button.disabled and hint.contains("表金 20G・裏金 300G（計 320G）") and hint.contains("裏金から補填"), "a 200 repayment over front 20 is offered with the hidden fund")
+	var key := StringName("ui.loan.repay.%d" % int(runtime.get_loan_principal_report()[&"next_command_id"]))
+	panel.repay_button.pressed.emit()
+	var entries: Array = economy.get_transaction_entries(economy.get_transaction_id_for_idempotency_key(key))
+	_expect(entries.size() == 2 and entries[0].category == FinancePolicy.TOP_UP_CATEGORY and entries[0].amount == 180 and entries[1].category == &"LOAN_PRINCIPAL_REPAID" and entries[1].amount == 200,
+		"one transaction: 180 hidden top-up, then the 200 principal")
+	_expect(economy.get_balance(FRONT) == 0 and economy.get_balance(BACK) == 120 and -economy.get_balance(LOAN) == 800 and panel.get_node("LoanRepaymentResult").text.contains("200Gを返済"),
+		"front 20 first, hidden 180 for the rest; 800 left")
+	_expect(panel.repay_all_button.disabled and panel.get_node("LoanRepaymentHint").text.contains("完済には表金と裏金の合計が不足しています"), "full repayment of 800 waits: front + hidden is 120")
+	panel.loan_amount.text = "500"
+	panel.loan_amount.text_changed.emit("500")
+	_expect(panel.repay_button.disabled, "500 over front + hidden 120 is not offered")
+	var before: Dictionary = runtime.create_snapshot()
+	panel.submit_repayment(true)
+	panel.submit_repayment(false)
+	_expect(var_to_bytes(before) == var_to_bytes(runtime.create_snapshot()), "pressed anyway, the unaffordable repayments change nothing")
+	_expect(_sale(fixture, BACK_SALES, BACK, 700, "panel.back2"), "hidden funds reach 820")
+	panel.refresh()
+	_expect(not panel.repay_all_button.disabled, "full repayment of 800 is offered with front 0 and hidden 820")
+	var full_key := StringName("ui.loan.repay.%d" % int(runtime.get_loan_principal_report()[&"next_command_id"]))
+	panel.repay_all_button.pressed.emit()
+	var full: Array = economy.get_transaction_entries(economy.get_transaction_id_for_idempotency_key(full_key))
+	_expect(full.size() == 2 and full[0].category == FinancePolicy.TOP_UP_CATEGORY and full[0].amount == 800 and full[1].amount == 800,
+		"the full repayment is one transaction, all from hidden funds")
+	_expect(economy.get_balance(LOAN) == 0 and economy.get_balance(FRONT) == 0 and economy.get_balance(BACK) == 20 and fixture[&"state"].get_resource(&"gold") == 0, "the loan is repaid; front 0, hidden 20, Gold mirrors front funds")
+	panel.queue_free()
+	var saved: Dictionary = runtime.create_snapshot()
+	_expect(runtime.restore_snapshot(saved) and var_to_bytes(saved) == var_to_bytes(runtime.create_snapshot()), "the panel repayments restore exactly")
+	_free_fixture(fixture)
+
+
 # F7: the ordinary ledger panel reads both funds, the rank tax, the interest, the
 # top-ups and their arrears from the same ledger and daily closes.
 func _check_ledger_panel(runtime: Variant, clock: Variant) -> void:

tools/regression/suite-policy.json

@@ -416,7 +416,7 @@
       "new_audio_QA": false
     },
     "tests/economy/test_p05_funds_runtime.gd": {
-      "source_sha256": "0dcef5fb731753e1a8f4269b445aa0df68e5428431e3422712c27056008edeba",
+      "source_sha256": "4c8f929b0de76198182dfaaef4be4bea7961faa9c31c01889497d6675e0c5def",
       "ordinary_cleanup_prepared": true,
       "ordinary_control_labels": [
         "single"