{{!-- ═══════════════════════════════════════════════════════════════════ TEMPLATE: nc-raised-client Audience: the CLIENT / company. Sent FROM the auditor's address. Attachments (added in code): NC report PDF + attendance PDF. Context variables: company_name, audit_type, audit_date (pre-formatted string), auditor_name, evidence_email (e.g. mkt1@qrs.ae), year, entries: [{ index, nc_type, ncr_statement_html, criteria_clause_html, corrective_action }] Note: ncr_statement_html / criteria_clause_html are pre-rendered with the {{{triple}}} (raw) helper — build them in the service the same way PreviousNcPdfService.formatNcrStatement / formatCriteriaClause do. ═══════════════════════════════════════════════════════════════════ --}}