## Verdict: **CHANGES REQUIRED**

### P0
- None found.

### P1

1. **CSV “preview” does not expose the imported data for review before confirmation.**  
   `frontend/src/components/performance/PortfolioPerformancePanel.vue:70,73-74,137-139`  
   The API returns normalized `entries` and `expected_changes`, but the UI displays only a row count and immediately enables **Explizit bestätigen**. In a synthetic two-row CSV probe, neither filename, dates, directions, amounts, currencies, nor evidence references were visible. This does not satisfy a meaningful preview→confirm workflow.

2. **Editing manual rows does not invalidate an existing preview.**  
   `frontend/src/components/performance/PortfolioPerformancePanel.vue:61-68,74,134-140`  
   Row fields use `v-model` without calling `resetTrueWealthPreview()`. Runtime probe: after previewing two rows, changing the first amount from `100` to `999` left the confirm button visible. The backend will reject this as stale, but the UI presents an apparently valid confirmation action that can only fail.

3. **The CSV picker has no visible keyboard focus.**  
   `frontend/src/components/performance/PortfolioPerformancePanel.vue:70`  
   The focusable file input is `sr-only`, while its visible label has no `focus-within` treatment. Browser measurement showed focus on a clipped `1×1px` input with no rendered outline. Keyboard users cannot see where focus is before opening the file chooser.

4. **The setup card is not compact at the required widths.**  
   `frontend/src/components/performance/PortfolioPerformancePanel.vue:30-36,49-78`  
   True Wealth is forced open on every render, including the full cashflow form. Measured setup-card heights were approximately:
   - 1440px width: **654px**
   - 820px width: **702px**
   - 390px width: **1102px**
   
   At 390px it exceeds the entire 844px viewport before metrics are reached. Keep the single card, but default to compact source summaries and explicitly expand the required workflow.

5. **Cashflow coverage statuses are collapsed into an inaccurate binary label.**  
   `frontend/src/components/performance/PortfolioPerformancePanel.vue:45`  
   Every value other than `complete` renders as **Fehlt**. A legitimate `partial` status is therefore presented as wholly missing, violating the requirement to communicate source status accurately.

### P2

- **Multi-row controls are difficult to distinguish with assistive technology.**  
  `frontend/src/components/performance/PortfolioPerformancePanel.vue:61-68`  
  Repeated rows have identical labels and identical **Entfernen** accessible names, with no fieldset/legend or row number. Announce “Cashflow 1”, “Cashflow 2”, and uniquely name removal actions.

- **Several interactive targets are undersized.**  
  `frontend/src/components/performance/PortfolioPerformancePanel.vue:62-72,77`  
  Runtime measurements at 390px found manual row controls/buttons at **40px** high, the checkbox at approximately **13×16px**, and technical-diagnostics summaries at **16px** high. These miss the project’s 44px touch-target baseline.

- **The entire interactive setup is an assertive semantic status surface.**  
  `frontend/src/components/performance/PortfolioPerformancePanel.vue:30,73`  
  The outer `role="status"` contains all disclosures and form controls, with a nested message `role="status"`. Since the card appears asynchronously, screen readers may announce the whole form. Use a normal section and reserve a dedicated live region for concise request results.

- **Tests do not cover the acceptance-critical UX failures above.**  
  `frontend/src/components/performance/PortfolioPerformancePanel.test.ts:35-62`  
  Current tests verify only preview call/count and absence of automatic confirmation; they do not assert normalized CSV rows, filename/selection feedback, stale-preview invalidation, manual-row accessibility, target sizes, or required responsive widths.

### Positively verified

- Exactly one setup card.
- Runtime source order is True Wealth → Crypto → PostFinance.
- Source status and next-action text are present.
- Technical diagnostics start collapsed.
- Manual multi-row addition works.
- Initial render made no confirmation POST or provider request.
- Preview made only the preview POST; confirmation was not automatic.
- No horizontal overflow at 1440, 820, or 390px.

### Verification run

- Full frontend suite: **52 files / 223 tests passed**
- Sprint 20C backend unit tests: **9 passed**
- Typecheck: passed
- Production build: passed
- `git diff --check`: passed
- Browser probes: Chromium with synthetic API data at 1440, 820, and 390px
- Repository files modified by review: **none**