feat: multi-series SIE import, reusable FiscalYearSelector, library templates in picker (#278)

* feat: multi-series SIE import, reusable FiscalYearSelector, library templates in picker

- SIE import preserves each voucher's source series (B/C/I/V/...), essential
  for Fortnox migrations where series carry semantic meaning (kundfakturor,
  inbetalningar, etc.). Target numbering still goes through next_voucher_number
  per series; source (series, number) is stored in the migration mapping for
  BFNAR 2013:2 audit trail.
- Execute route reads company_settings.default_voucher_series as the fallback
  for vouchers arriving without a series (SIE4I).
- Extract shared FiscalYearSelector component; adopt in /reports and
  /bookkeeping.
- Transaction TemplatePicker now surfaces user-created library templates
  (company + team scope) alongside the static registry, with a helper to
  convert simple library templates into the BookingTemplate shape.
- Exclude 8999 "Årets resultat" from income statement financial section and
  monthly breakdown so year-end closing entries don't cancel the net result.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* test: skip Bokio SIE regression when fixtures are absent

/dev_docs is gitignored (contains anonymised customer exports), so the
integration test can't find its input files in CI. Gate the suite on
fixture presence so it still runs locally.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

* fix: address Greptile review feedback

- convertLibraryToBookingTemplate: default entity_applicability to 'all'
  when the source template has no entity_type, so TemplatePicker doesn't
  silently hide it for companies with a set entity type.
- FiscalYearSelector: fire onReady in the no-company early-return branch
  so consumers (e.g. ReportsPage) don't get stuck in a loading skeleton
  while the company context is still hydrating.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

---------

Co-authored-by: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

app/api/import/sie/execute/route.ts

@@ -44,12 +44,22 @@ export async function POST(request: Request) {
       return NextResponse.json({ error: 'Ingen fil bifogad. Gå tillbaka och ladda upp filen igen.' }, { status: 400 })
     }
 
-    // Parse options
-    const options = optionsJson ? JSON.parse(optionsJson) : {
+    // Parse options. The voucherSeries option is only a fallback for vouchers
+    // that arrive without a series (SIE4I subsystem files); the import engine
+    // preserves each #VER's source series per voucher.
+    const parsedOptions = optionsJson ? JSON.parse(optionsJson) : null
+    const { data: companySettings } = await supabase
+      .from('company_settings')
+      .select('default_voucher_series')
+      .eq('company_id', companyId)
+      .maybeSingle()
+    const companyDefaultSeries = companySettings?.default_voucher_series || 'B'
+
+    const options = parsedOptions ?? {
       createFiscalPeriod: true,
       importOpeningBalances: true,
       importTransactions: true,
-      voucherSeries: 'B',
+      voucherSeries: companyDefaultSeries,
     }
 
     // Read and decode file
@@ -207,7 +217,7 @@ export async function POST(request: Request) {
         createFiscalPeriod: options.createFiscalPeriod,
         importOpeningBalances: options.importOpeningBalances,
         importTransactions: options.importTransactions,
-        voucherSeries: options.voucherSeries || 'B',
+        voucherSeries: options.voucherSeries || companyDefaultSeries,
       }
     )