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/BankFileResultStep.tsx

@@ -0,0 +1,166 @@
+'use client'
+
+import Link from 'next/link'
+import { Card, CardContent, CardDescription, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import {
+  CheckCircle,
+  XCircle,
+  FileText,
+  Link2,
+  Sparkles,
+  Copy,
+  ArrowRight,
+  RotateCcw,
+  ExternalLink,
+} from 'lucide-react'
+import type { IngestResult } from '@/lib/transactions/ingest'
+
+interface BankFileResultStepProps {
+  result: IngestResult
+  onNewImport: () => void
+}
+
+export default function BankFileResultStep({
+  result,
+  onNewImport,
+}: BankFileResultStepProps) {
+  const isSuccess = result.imported > 0 || result.duplicates > 0
+
+  return (
+    <div className="space-y-6">
+      {/* Status header */}
+      <Card className={isSuccess ? 'border-green-300' : 'border-destructive/50'}>
+        <CardHeader>
+          <CardTitle className="flex items-center gap-2">
+            {isSuccess ? (
+              <>
+                <CheckCircle className="h-6 w-6 text-green-600" />
+                Import genomförd
+              </>
+            ) : (
+              <>
+                <XCircle className="h-6 w-6 text-destructive" />
+                Import misslyckades
+              </>
+            )}
+          </CardTitle>
+          <CardDescription>
+            {isSuccess
+              ? `${result.imported} transaktioner importerades framgångsrikt.`
+              : `${result.errors} fel uppstod under importen.`}
+          </CardDescription>
+        </CardHeader>
+      </Card>
+
+      {/* Stats */}
+      <div className="grid gap-4 md:grid-cols-4">
+        <Card>
+          <CardContent className="pt-6">
+            <div className="flex items-center gap-2 text-muted-foreground mb-1">
+              <FileText className="h-4 w-4" />
+              <span className="text-sm">Importerade</span>
+            </div>
+            <p className="text-2xl font-bold text-green-600">{result.imported}</p>
+          </CardContent>
+        </Card>
+
+        <Card>
+          <CardContent className="pt-6">
+            <div className="flex items-center gap-2 text-muted-foreground mb-1">
+              <Copy className="h-4 w-4" />
+              <span className="text-sm">Dubletter</span>
+            </div>
+            <p className="text-2xl font-bold text-muted-foreground">{result.duplicates}</p>
+          </CardContent>
+        </Card>
+
+        <Card>
+          <CardContent className="pt-6">
+            <div className="flex items-center gap-2 text-muted-foreground mb-1">
+              <Sparkles className="h-4 w-4" />
+              <span className="text-sm">Auto-kategoriserade</span>
+            </div>
+            <p className="text-2xl font-bold">{result.auto_categorized}</p>
+          </CardContent>
+        </Card>
+
+        <Card>
+          <CardContent className="pt-6">
+            <div className="flex items-center gap-2 text-muted-foreground mb-1">
+              <Link2 className="h-4 w-4" />
+              <span className="text-sm">Fakturamatchade</span>
+            </div>
+            <p className="text-2xl font-bold">{result.auto_matched_invoices}</p>
+          </CardContent>
+        </Card>
+      </div>
+
+      {/* Next steps */}
+      {isSuccess && (
+        <Card className="bg-muted/50">
+          <CardHeader>
+            <CardTitle className="text-base">Nästa steg</CardTitle>
+          </CardHeader>
+          <CardContent className="space-y-4">
+            <div className="flex items-start gap-3">
+              <div className="w-6 h-6 rounded-full bg-primary text-primary-foreground flex items-center justify-center text-sm font-medium flex-shrink-0">
+                1
+              </div>
+              <div>
+                <p className="font-medium">Granska okategoriserade transaktioner</p>
+                <p className="text-sm text-muted-foreground">
+                  {result.imported - result.auto_categorized > 0
+                    ? `${result.imported - result.auto_categorized} transaktioner behöver kategoriseras manuellt.`
+                    : 'Alla transaktioner kategoriserades automatiskt.'}
+                </p>
+              </div>
+            </div>
+            <div className="flex items-start gap-3">
+              <div className="w-6 h-6 rounded-full bg-primary text-primary-foreground flex items-center justify-center text-sm font-medium flex-shrink-0">
+                2
+              </div>
+              <div>
+                <p className="font-medium">Bekräfta fakturamatchningar</p>
+                <p className="text-sm text-muted-foreground">
+                  {result.auto_matched_invoices > 0
+                    ? `${result.auto_matched_invoices} transaktioner matchades mot fakturor. Bekräfta dessa på transaktionssidan.`
+                    : 'Inga automatiska fakturamatchningar hittades.'}
+                </p>
+              </div>
+            </div>
+            <div className="flex items-start gap-3">
+              <div className="w-6 h-6 rounded-full bg-primary text-primary-foreground flex items-center justify-center text-sm font-medium flex-shrink-0">
+                3
+              </div>
+              <div>
+                <p className="font-medium">Importera fler kontoutdrag</p>
+                <p className="text-sm text-muted-foreground">
+                  Importera löpande kontoutdrag för att hålla bokföringen uppdaterad.
+                </p>
+              </div>
+            </div>
+          </CardContent>
+        </Card>
+      )}
+
+      {/* Actions */}
+      <div className="flex justify-between">
+        <Button variant="outline" onClick={onNewImport}>
+          <RotateCcw className="mr-2 h-4 w-4" />
+          Ny import
+        </Button>
+        <div className="flex gap-2">
+          {isSuccess && (
+            <Button asChild>
+              <Link href="/transactions">
+                Visa transaktioner
+                <ArrowRight className="ml-2 h-4 w-4" />
+              </Link>
+            </Button>
+          )}
+        </div>
+      </div>
+    </div>
+  )
+}