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New module: Mortgage.fs (offset, equity release, shared ownership) #45

@simontreanor

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@simontreanor

Add a new Mortgage.fs module (or extend the existing mortgage-related calculations) to support three specialist mortgage product structures not currently modelled:

1. Offset mortgages

The interest-bearing balance is reduced by the balances of linked savings or current accounts held with the same lender. The borrower pays interest only on the net balance (mortgage − linked savings), potentially reducing the term or the monthly payment.

2. Equity release / lifetime mortgages

No monthly repayments; interest rolls up (compounds) on the outstanding balance and is settled on property sale or death. Key calculations: projected balance at a given future date; impact of voluntary partial repayments; no-negative-equity guarantee modelling.

3. Shared ownership

The borrower owns a share (e.g. 25%–75%) of the property and pays rent on the remainder. Calculations needed:

  • Blended monthly outgoing (mortgage payment + rent).
  • Staircasing: cost of buying additional tranches, including updated mortgage and reduced rent.
  • Total cost of ownership vs. outright purchase over a given horizon.

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