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>

app/api/v1/companies/[companyId]/imports/bank/route.ts

@@ -60,7 +60,7 @@ registerEndpoint({
     'SIE bookkeeping import (use /imports/sie). Auto-bank sync (use the enable-banking extension). Single-transaction creation (use POST /transactions/ingest with a 1-element array).',
   pitfalls: [
     'File size cap: 10 MB. Larger files require splitting client-side.',
-    '`format` query parameter is optional; auto-detection works for all supported banks. Pass `format` only to force a specific format. Accepted values: seb, swedbank, handelsbanken, nordea, nordea_business, lansforsakringar, ica_banken, skandia, lunar, northmill, generic_csv, camt053.',
+    '`format` query parameter is optional; auto-detection works for all supported banks. Pass `format` only to force a specific format. Accepted values: seb, swedbank, handelsbanken, nordea, nordea_business, lansforsakringar, ica_banken, skandia, lunar, northmill, wise, generic_csv, camt053.',
     'Duplicate detection is by external_id (composed from date + amount + counterparty); a re-import of the same file with the same flag set typically deduplicates rather than creating doubles.',
     'BFL 5 kap 6-7 §§ note: this endpoint creates `transactions` rows (the underlag for a verifikation), NOT verifikationer themselves. The verifikation content requirements are in BFL 5 kap 6-7 §§; until each transaction is matched to an invoice/supplier-invoice (POST /transactions/{id}/match-*) or categorised (POST /transactions/{id}/categorize), the bookkeeping obligation isn\'t discharged. A successful import here means the data is ingested: not booked.',
     'A successful import returns operation_id; poll /operations/{id} for the final ingested/duplicates/errors counts.',
@@ -135,6 +135,7 @@ export const POST = withApiV1<{ params: Promise<{ companyId: string }> }>(
       'skandia',
       'lunar',
       'northmill',
+      'wise',
       'generic_csv',
       'camt053',
     ])