feat: booking template library with system templates and cross-company sharing (#235)

* feat: implement viewer role permissions for bank transaction imports and connections

* feat: add booking_template_library table with 30 system templates

Three-level scoping (system/team/company), RLS policies for
read/write/delete, and pre-seeded templates for EU reverse charge,
tax account, private transfers, salary, representation, year-end,
VAT netting, and bank/finance scenarios.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add template library types, helpers, and tests

- BookingTemplateLibrary/Line/Category types in types/index.ts
- applyTemplate() converts template lines + amount into form lines
- Category labels, scope helpers for UI display
- 8 unit tests for amount calculation, VAT, rounding, and scope detection

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add booking template CRUD, export, and import API routes

- GET/POST/DELETE /api/settings/booking-templates (list, create, soft-delete)
- PUT /api/settings/booking-templates/[id] (update non-system templates)
- GET /api/settings/booking-templates/export (JSON download)
- POST /api/settings/booking-templates/import (bulk import from JSON)

All routes enforce auth, write permissions, and Zod validation.

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* feat: add template picker UI and settings management panel

- BookingTemplatePicker: dialog with search, category/entity-type filter,
  line preview, and amount input — integrated into JournalEntryForm
- BookingTemplatesPanel: settings page with grouped templates
  (system/team/company), create dialog, export/import, soft-delete
- Settings templates page now shows both booking and counterparty templates

Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com>

* Update supabase/migrations/20260413160000_booking_template_library.sql

Co-authored-by: greptile-apps[bot] <165735046+greptile-apps[bot]@users.noreply.github.com>

---------

Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
Co-authored-by: greptile-apps[bot] <165735046+greptile-apps[bot]@users.noreply.github.com>

types/index.ts

@@ -1059,6 +1059,45 @@ export interface CategorizationTemplate {
   updated_at: string
 }
 
+// Booking template library categories
+export type BookingTemplateCategory =
+  | 'eu_trade'
+  | 'tax_account'
+  | 'private_transfer'
+  | 'salary'
+  | 'representation'
+  | 'year_end'
+  | 'vat'
+  | 'financial'
+  | 'other'
+
+// Booking template library line
+export interface BookingTemplateLibraryLine {
+  account: string
+  label: string
+  side: 'debit' | 'credit'
+  type: 'business' | 'vat' | 'settlement'
+  ratio?: number
+  vat_rate?: number
+}
+
+// Booking template library entry (system, team, or company-scoped)
+export interface BookingTemplateLibrary {
+  id: string
+  company_id: string | null
+  team_id: string | null
+  created_by: string | null
+  name: string
+  description: string
+  category: BookingTemplateCategory
+  entity_type: 'all' | EntityType
+  lines: BookingTemplateLibraryLine[]
+  is_system: boolean
+  is_active: boolean
+  created_at: string
+  updated_at: string
+}
+
 // Account Balance (cached)
 export interface AccountBalance {
   id: string