feat: add bank file import as core, move Enable Banking to extension

Replace PSD2 bank integration as the default with file-based bank
import (CSV/XML), which better suits Swedish sole traders and small
companies. Enable Banking is now an opt-in extension.

- Phase 1: Extract generic transaction ingestion service (ingest.ts)
  with dedup, auto-categorization, and OCR-based invoice matching
- Phase 2: Bank file parser library supporting Nordea, SEB, Swedbank,
  Handelsbanken CSV formats and ISO 20022 camt.053 XML
- Phase 3: Database migration adding import_source, reference columns
  and bank_file_imports tracking table
- Phase 4: Import wizard UI (5-step flow) and API routes for parse/execute
- Phase 5: Move Enable Banking to extensions/enable-banking/ with
  commented-out loader entry for opt-in activation
- Phase 6: 104 new tests (ingestion + all parser formats), fixing
  Nordea detection overlap and camt.053 XML tag collision bugs

Co-Authored-By: Claude Opus 4.6 <noreply@anthropic.com>

components/import/BankFileConfirmStep.tsx

@@ -0,0 +1,178 @@
+'use client'
+
+import { useState } from 'react'
+import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Badge } from '@/components/ui/badge'
+import { Checkbox } from '@/components/ui/checkbox'
+import { Label } from '@/components/ui/label'
+import {
+  ArrowLeft,
+  Loader2,
+  Play,
+  FileText,
+  AlertTriangle,
+  Link2,
+  Calendar,
+} from 'lucide-react'
+import { formatCurrency } from '@/lib/utils'
+import type { BankFileParseResult } from '@/lib/import/bank-file/types'
+
+interface BankFileConfirmStepProps {
+  parseResult: BankFileParseResult
+  onExecute: (options: { skip_duplicates: boolean; auto_categorize: boolean }) => void
+  onBack: () => void
+  isLoading: boolean
+}
+
+export default function BankFileConfirmStep({
+  parseResult,
+  onExecute,
+  onBack,
+  isLoading,
+}: BankFileConfirmStepProps) {
+  const [skipDuplicates, setSkipDuplicates] = useState(true)
+  const [autoCategorize, setAutoCategorize] = useState(true)
+
+  const { transactions, stats, date_from, date_to, format_name } = parseResult
+  const refsCount = transactions.filter((t) => t.reference).length
+
+  return (
+    <div className="space-y-6">
+      {/* Summary */}
+      <Card>
+        <CardHeader>
+          <CardTitle>Bekräfta import</CardTitle>
+          <CardDescription>
+            Granska sammanfattningen och importera transaktionerna.
+          </CardDescription>
+        </CardHeader>
+        <CardContent className="space-y-6">
+          {/* Stats grid */}
+          <div className="grid grid-cols-2 md:grid-cols-4 gap-4">
+            <div className="p-4 bg-muted/50 rounded-lg">
+              <div className="flex items-center gap-2 text-muted-foreground mb-1">
+                <FileText className="h-4 w-4" />
+                <span className="text-xs">Transaktioner</span>
+              </div>
+              <p className="text-xl font-bold">{stats.parsed_rows}</p>
+            </div>
+
+            <div className="p-4 bg-muted/50 rounded-lg">
+              <div className="flex items-center gap-2 text-muted-foreground mb-1">
+                <Calendar className="h-4 w-4" />
+                <span className="text-xs">Period</span>
+              </div>
+              <p className="text-sm font-medium">
+                {date_from} – {date_to}
+              </p>
+            </div>
+
+            <div className="p-4 bg-muted/50 rounded-lg">
+              <div className="flex items-center gap-2 text-green-600 mb-1">
+                <span className="text-xs">Inkomster</span>
+              </div>
+              <p className="text-xl font-bold text-green-600">
+                {formatCurrency(stats.total_income)}
+              </p>
+            </div>
+
+            <div className="p-4 bg-muted/50 rounded-lg">
+              <div className="flex items-center gap-2 text-red-600 mb-1">
+                <span className="text-xs">Utgifter</span>
+              </div>
+              <p className="text-xl font-bold text-red-600">
+                {formatCurrency(stats.total_expenses)}
+              </p>
+            </div>
+          </div>
+
+          {/* Additional info */}
+          <div className="flex flex-wrap gap-2">
+            <Badge variant="secondary">Format: {format_name}</Badge>
+            {refsCount > 0 && (
+              <Badge variant="outline" className="text-blue-600 border-blue-300">
+                <Link2 className="mr-1 h-3 w-3" />
+                {refsCount} med OCR/referens
+              </Badge>
+            )}
+          </div>
+
+          {/* Options */}
+          <div className="border rounded-lg p-4 space-y-4">
+            <h3 className="text-sm font-medium">Importinställningar</h3>
+
+            <div className="flex items-center space-x-3">
+              <Checkbox
+                id="skip-duplicates"
+                checked={skipDuplicates}
+                onCheckedChange={(checked) => setSkipDuplicates(checked === true)}
+              />
+              <div>
+                <Label htmlFor="skip-duplicates" className="text-sm font-medium cursor-pointer">
+                  Hoppa över dubletter
+                </Label>
+                <p className="text-xs text-muted-foreground">
+                  Transaktioner som redan finns i systemet importeras inte igen
+                </p>
+              </div>
+            </div>
+
+            <div className="flex items-center space-x-3">
+              <Checkbox
+                id="auto-categorize"
+                checked={autoCategorize}
+                onCheckedChange={(checked) => setAutoCategorize(checked === true)}
+              />
+              <div>
+                <Label htmlFor="auto-categorize" className="text-sm font-medium cursor-pointer">
+                  Auto-kategorisera kända transaktioner
+                </Label>
+                <p className="text-xs text-muted-foreground">
+                  Skapar automatiskt bokföringsposter för transaktioner med hög konfidens
+                </p>
+              </div>
+            </div>
+          </div>
+
+          {/* Warning note */}
+          <div className="flex gap-3 p-3 bg-yellow-50 dark:bg-yellow-950/20 border border-yellow-200 dark:border-yellow-800 rounded-lg">
+            <AlertTriangle className="h-4 w-4 text-yellow-600 flex-shrink-0 mt-0.5" />
+            <p className="text-sm text-muted-foreground">
+              Importerade transaktioner som inte automatiskt kategoriseras visas som
+              &quot;okategoriserade&quot; på transaktionssidan. Du kan kategorisera dem manuellt
+              efteråt.
+            </p>
+          </div>
+        </CardContent>
+      </Card>
+
+      {/* Actions */}
+      <div className="flex justify-between">
+        <Button variant="outline" onClick={onBack} disabled={isLoading}>
+          <ArrowLeft className="mr-2 h-4 w-4" />
+          Tillbaka
+        </Button>
+        <Button
+          onClick={() => onExecute({
+            skip_duplicates: skipDuplicates,
+            auto_categorize: autoCategorize,
+          })}
+          disabled={isLoading}
+        >
+          {isLoading ? (
+            <>
+              <Loader2 className="mr-2 h-4 w-4 animate-spin" />
+              Importerar...
+            </>
+          ) : (
+            <>
+              <Play className="mr-2 h-4 w-4" />
+              Importera {stats.parsed_rows} transaktioner
+            </>
+          )}
+        </Button>
+      </div>
+    </div>
+  )
+}