Fix/fdb fr usrs (#1125)

* fix(invoices): return attachment filename in delivery history summaries

The 20260723003000 hardening dropped attachment_filename from
list_invoice_delivery_summaries, so the delivery history UI always fell
back to the generic "faktura.pdf" label. Recreate the RPC with the
filename included: it is derived from company name, customer name,
invoice number, and date, all already visible to every company member,
so the minimization boundary is unchanged. Addresses stay masked and
message content, BCC, and checksums stay server-side.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(reconciliation): surface own-account transfer legs in match-to-voucher by default

The second (incoming) leg of a transfer between two of the company's own
bank accounts was hidden in the 'Matcha mot befintlig verifikation' dialog
because the voucher counted as 'already matched' once its outgoing leg was
linked, even though the incoming account's line had no settling transaction.
Users read the empty default list as 'the app won't let me link this'.

get_account_gl_lines_for_matching now counts links per settlement account:
a transaction provably on another cash account no longer marks the voucher
as matched for the requested account, so the unsettled transfer leg surfaces
by default (and auto-selects on an exact match). Same-account N:1 stays
behind the 'Visa aven matchade verifikationer' opt-in, and transactions
without a resolvable cash account conservatively keep counting everywhere.
get_unlinked_gl_lines is deliberately untouched (feeds auto-reconcile).

Companion guard: mark_entry_as_opening_balance now refuses entries with
linked bank transactions, since half-settled transfer vouchers became
reachable in the reconciliation view's unmatched table where 'Mark som IB'
renders; re-tagging one would strand its transaction against a movement-
excluded entry. getReconciliationStatus counts unmatched GL lines with the
account-scoped RPC so the status card agrees with the table.

Fixes #1026

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* perf(api): cut prod p95 latency via local JWT auth, single-RT company resolution, and report aggregate RPCs

Baseline 2026-07-23 (487 prod samples): p50 160ms, p95 480ms, 13% of
requests over 300ms. Target: p95 under 300ms.

- requireAuth: verify JWTs locally via getClaims (ES256/JWKS) instead of
  a second network getUser per request; getUser fallback keeps HS256
  self-hosted and existing test mocks working; middleware still
  revocation-checks every /api request
- resolve_active_company RPC (20260723161000): one round trip replaces
  2-3 queries in getActiveCompanyId and middleware; PGRST202/42501 fall
  back to the legacy query path
- arsredovisning build-data: ~33 sequential round trips down to ~7,
  output byte-identical (snapshot-proven)
- currency rate route: stop bypassing the exchange_rates cache (missing
  supabase arg caused an external Riksbanken call on every request)
- document.get: parallelize row fetch, signed URL and audit event
- list_company_accounts RPC (20260723170000): accounts list in one round
  trip instead of paging past PostgREST's 1000-row cap
- vat-declaration route: drop a dead sequential company_settings query
- get_kpi_report_aggregates RPC (20260723180000): KPI report's three
  full-period line scans collapsed into one aggregate call; dimension-
  filtered path unchanged
- lint: fix 9 baseline errors, downgrade 4 react-hooks compiler rules to
  warn, zero the eslint baseline ratchet

All four gates green: lint 0 errors, 9163 tests, check:guards, build.
Migrations applied idempotently to staging only; prod receives them via
Supabase branching on merge.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(review): resolve PR review findings across auth, VAT declaration, and IB retag

- requireAuth getClaims fast path: pin iss (project URL) and aud
  ('authenticated'), log every fallback to getUser (ASVS V9.1 finding)
- remove the ignored accountingMethod parameter from calculateVatDeclaration
  and the dead company_settings.accounting_method reads in xlsx/pdf/eskd
  routes; v1 API keeps accepting the query param but documents it as a no-op
- close the mark_entry_as_opening_balance TOCTOU race with a transactions
  trigger (20260723190000, FOR KEY SHARE on journal_entries) + pg tests;
  applied to staging and smoke-verified both directions
- re-add the 42501 tenant guard to branch-local migration 20260723160000
  (function body had silently reverted to the pre-20260619130100 definition)
- document the buildK3Noter tbFullRows full-TB contract (uppskjuten skatt
  opening balance per BFNAR 2012:1 ch.29)
- add KPI VAT-liability test covering reduced-rate output accounts 2621/2631

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(db): use NULL-safe caller_is_company_member in opening-balance retag guard

The re-added tenant guard carried the pre-20260703180000 raw
NOT IN (SELECT user_company_ids()) pattern, which the
null-safe-tenant-guards ratchet blocks. Staging re-synced.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

lib/reconciliation/bank-reconciliation.ts

@@ -573,9 +573,13 @@ export async function getReconciliationStatus(
     (tx) => tx.journal_entry_id === null && tx.is_ignored !== true
   ).length
 
-  // Unlinked GL lines count (RPC excludes opening_balance, storno and correction
-  // since 20260601120000_unlinked_gl_lines_exclude_storno_correction.sql)
-  const unlinkedLines = await fetchUnlinkedGLLines(supabase, companyId, bankAccount, dateFrom, dateTo)
+  // Unmatched GL lines count (RPC excludes opening_balance, storno and correction
+  // since 20260601120000_unlinked_gl_lines_exclude_storno_correction.sql).
+  // Account-scoped since 20260723160000: a voucher whose links all sit on another
+  // cash account (a transfer's other leg) counts as unmatched HERE, keeping this
+  // number in agreement with the "Omatchade verifikationer" table the
+  // reconciliation view derives from the same RPC.
+  const unlinkedLines = await fetchGLLinesForMatching(supabase, companyId, bankAccount, dateFrom, dateTo)
 
   const difference = Math.round((bankTotal - glPeriodMovement) * 100) / 100
 
@@ -684,9 +688,11 @@ export async function manualLink(
   // links net to zero and any mis-link surfaces as a non-zero difference on the
   // status card: there's no need to forbid a second link here. (A given
   // transaction still can't be double-linked: the tx.journal_entry_id guard
-  // above already blocks that.) The candidate list only surfaces an
-  // already-matched voucher when the user opts in via "Visa även matchade
-  // verifikationer", so this can't happen by accident.
+  // above already blocks that.) The candidate list surfaces a voucher already
+  // settled on THIS account only when the user opts in via "Visa även matchade
+  // verifikationer"; a voucher whose links all sit on another cash account (the
+  // second leg of an own-account transfer, issue #1026) surfaces by default,
+  // which is exactly the N:1-across-accounts case this permits.
 
   // Apply link. The write re-checks the pointer we validated inside the write
   // itself (the read above is advisory): null for a free row, or the exact
@@ -1033,17 +1039,25 @@ export async function fetchUnlinkedGLLines(
 
 /** A match candidate that carries how many transactions already point at it. */
 export interface GLLineForMatching extends UnlinkedGLLine {
+  /** Transactions settling this entry ON THE REQUESTED ACCOUNT (plus legacy
+   *  rows with no cash_account_id, which count everywhere). A transaction on
+   *  another cash account, e.g. the outgoing leg of an own-account transfer,
+   *  does not mark the voucher as matched here (issue #1026). */
   linked_transaction_count: number
 }
 
 /**
  * Fetch GL lines on a settlement account as match candidates. With
- * `includeMatched=false` this is parity with fetchUnlinkedGLLines (unmatched
- * only); with `includeMatched=true` it also returns already-matched vouchers,
- * each carrying `linked_transaction_count`, so a second/third bank transaction
- * can be attached to the same verifikat (N:1, a salary run paid in several
- * transfers, a supplier invoice paid in instalments). Server-only: like the rest
- * of this module it must never reach the client bundle.
+ * `includeMatched=false` this returns vouchers not yet settled on the requested
+ * account: unlike fetchUnlinkedGLLines, a voucher whose only links are
+ * transactions on ANOTHER cash account (the second leg of an own-account
+ * transfer) still surfaces, since from this account's perspective it is
+ * unmatched (issue #1026). With `includeMatched=true` it also returns vouchers
+ * already settled on this account, each carrying `linked_transaction_count`, so
+ * a second/third bank transaction can be attached to the same verifikat (N:1,
+ * a salary run paid in several transfers, a supplier invoice paid in
+ * instalments). Server-only: like the rest of this module it must never reach
+ * the client bundle.
  */
 export async function fetchGLLinesForMatching(
   supabase: SupabaseClient,