feat(import): add Wise (TransferWise) CSV import format (#1018)

* feat(import): add Wise (TransferWise) CSV import format

Wise exports a single multi-currency transaction history (one row per balance
movement). Add it as a bank-file format plugin so it flows through the existing
upload -> preview -> confirm -> execute wizard.

- lib/import/bank-file/formats/wise.ts: quote-aware parse (dates contain a
  space), Direction IN/OUT drives the sign, booked on the moved side (target
  for IN, source for OUT). Native currency preserved; SEK conversion is left to
  the downstream FX/booking pipeline (Riksbanken).
- Non-zero Wise fees become their own negative "Wise avgift" row (source and
  target), so the fee books separately and the balance ties out.
- Only COMPLETED rows import. external_id keys on the stable Wise ID
  (TRANSFER-/PLAN_ORDER-, -fee suffix for fee rows) via a new 'wise' branch in
  generateExternalId, so re-imports dedup exactly.
- Register the format (types, parser list), add it to the manual-format picker
  and the v1 /imports/bank format enum.

Tests cover detection, IN/OUT signing + currency, fee splitting, stable
external_id, and COMPLETED-only filtering.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
Signed-off-by: Alexander Reinthal <email@reinthal.me>

* fix(import): harden Wise parser against malformed rows (CodeRabbit #1018)

- Strict amount parsing: reject "12abc"/"1,234" instead of parseFloat coercing
  them to 12/1 and silently corrupting the imported amount.
- Require Status to be exactly COMPLETED: a blank/missing status no longer
  slips through the completed-only filter.
- Fail hard on an unsupported Direction: a blank or non-IN/OUT value (e.g.
  NEUTRAL for a balance conversion) throws instead of being guessed as income;
  the parse route surfaces it as BANK_FILE_PARSE_FAILED. Proper conversion
  support is tracked in #1019.
- Never invent currencies: a missing movement currency skips the row with a
  warning (no SEK default), and a fee with no currency of its own is dropped
  with a warning rather than inheriting the movement currency.

Co-Authored-By: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
Signed-off-by: Alexander Reinthal <email@reinthal.me>

---------

Signed-off-by: Alexander Reinthal <email@reinthal.me>
Co-authored-by: Claude Opus 4.8 (1M context) <noreply@anthropic.com>
Co-authored-by: Jakob Wennberg <jakob.wennberg@gmail.com>

DECISIONS.md

@@ -168,3 +168,4 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-07-16] Two bugs from one customer report (an AB). Bug 1 (acct 2893 showed 2393's "langfristig del" memo after an andringsverifikation): root cause = CorrectionEntryDialog never re-derived line_description on account change (JournalEntryForm does). Fixed forward via a pure helper (correction-line-description.ts) that refreshes the memo only when it is empty or still equals the prev account's name (preserves hand-typed memos). Chose NO prod data repair: the wrong memo sits on a POSTED verifikat (immutable per migration-017 trigger); it is cosmetic (account number + amounts correct, all reports key off the number); ~26 posted lines across 11 cos share this stale-echo pattern, all fix-forward only. Deferred the twin entry-level header fix (#1031). Bug 2 (auto tax-deadlines never appeared): root cause = generation only fired on a settings save where a TAX field CHANGED value (didTaxFieldsChange); settings are filled once at onboarding so re-saving generated nothing -> only 5/776 real cos had system deadlines. Chose count-based self-heal (regenerate when the company has 0 system deadlines) over always-regenerate, because generateTaxDeadlinesForUser deletes+reinserts and would reset is_completed/status on every unrelated save. Also wired the /deadlines empty-state to the existing (dead) /api/tax-deadlines/generate route, and fixed a 1000-row PostgREST cap in the annual cron. Backfilled 771 real cos with zero system deadlines via scripts/backfill-tax-deadlines.ts. Deferred moms_period=yearly config (#1030, 295 filers, largest VAT cohort): helarsmoms deadline (SFL 26 kap. 33-33b) depends on EU-trade status (no flag in CompanySettingsForDeadlines) and, for AB, the income-tax-return date.
 [2026-07-15] Repaired the single legacy paid credit note blocking invoices_credit_note_not_paid validation by normalizing its invoice metadata to sent, clearing payment fields, setting zero payable remainder, and linking its existing balanced posted V44 reversal: the immutable voucher already exactly reversed V42 and was not edited or duplicated.
 [2026-07-14] Issue #1016 (create_transactions never binds cash_account_id): fixed forward-only via an optional ledger_account hint on gnubok_create_transactions + commitCreateTransaction, resolved through a new ensureManualCashAccount find-or-create helper (lib/cash-accounts/service.ts). No migration: cash_accounts.bank_connection_id is already nullable and source='manual' already exists (the seeded 1930 is a manual row), so the handoff's premise that manual kassakonton need a schema change was wrong. Pre-creating a manual row does NOT race upsertFromPsd2 (the ingest.ts "never auto-create" worry): a later PSD2 connection promotes a manual holder in place, the intended flow (#916/#56). Hint restricted to ^19\d{2}$ (BAS kassa/bank group) so a transaction can't bind to a non-cash account. Scoped to the MCP create path per user decision; POST /api/cash-accounts + settings UI, relaxing ingest.ts's settlement_account auto-create, and historical backfill of cash_account_id=null rows (deferred to #1001) are follow-ups.
+[2026-07-14] Wise (TransferWise) CSV import added as a bank-file format plugin (lib/import/bank-file/formats/wise.ts), flowing through the existing upload->preview->confirm->execute wizard. Decisions: (1) parser preserves NATIVE currency per row (multi-currency statement); SEK conversion is left to the downstream FX/booking pipeline (Riksbanken), not done in the parser, so nothing here converts. Booking in the account's own currency via the Wise API rate is a deferred/extended feature. (2) Direction IN/OUT drives the sign; the row is booked on the side that moved (target for IN, source for OUT). (3) Non-zero Wise fees become their OWN negative "Wise avgift" transaction row (source and target fee both handled) rather than being folded or dropped, so the balance ties out and the fee lands in the inbox to categorize (e.g. 6570). (4) Only COMPLETED rows import; pending/cancelled/refunded skipped. (5) external_id keys on the stable Wise ID (TRANSFER-.../PLAN_ORDER-...) carried in raw_line, with a -fee/-tgtfee suffix for fee rows, so re-importing dedups exactly instead of via row hash (generateExternalId gains a 'wise' branch mirroring camt053). Scoped to the format plugin per user decision; per-currency auto-routing to manual kassakonton (would pair with #1016) not done here.