feat: import system improvements, INK2 fix, and Swedish text corrections (#10)

- SIE parser: Windows-1252 and CP437 encoding detection and decoding
- Bank file parser: add Nordea Business (Företag) CSV format
- Bank file parser: improve format detection for SEB, Länsförsäkringar, generic CSV
- INK2 engine: calculate årets resultat (7222) from income statement for open fiscal years
- Dashboard: parallel Supabase queries, simplified dashboard page
- Fix Swedish characters (å, ä, ö) in BAS data descriptions, validation messages, AI consent disclosures
- Import wizard UI improvements across all steps
- Migration: add 'bas_range' match type to sie_account_mappings constraint
- Extensive new tests for SIE parser encoding and bank file parser

Co-authored-by: Claude Opus 4.6 <noreply@anthropic.com>

lib/extensions/__tests__/validation.test.ts

@@ -35,11 +35,11 @@ describe('validateSwedishPersonalNumber', () => {
   })
 
   it('rejects invalid month', () => {
-    expect(validateSwedishPersonalNumber('199913011234')).toBe('Ogiltig manad')
+    expect(validateSwedishPersonalNumber('199913011234')).toBe('Ogiltig månad')
   })
 
   it('rejects month 00', () => {
-    expect(validateSwedishPersonalNumber('199900011234')).toBe('Ogiltig manad')
+    expect(validateSwedishPersonalNumber('199900011234')).toBe('Ogiltig månad')
   })
 
   it('rejects invalid day', () => {
@@ -51,12 +51,12 @@ describe('validateSwedishPersonalNumber', () => {
   })
 
   it('rejects year before 1900', () => {
-    expect(validateSwedishPersonalNumber('189901011234')).toBe('Ogiltigt ar')
+    expect(validateSwedishPersonalNumber('189901011234')).toBe('Ogiltigt år')
   })
 
   it('rejects future year', () => {
     const futureYear = new Date().getFullYear() + 1
-    expect(validateSwedishPersonalNumber(`${futureYear}01011234`)).toBe('Ogiltigt ar')
+    expect(validateSwedishPersonalNumber(`${futureYear}01011234`)).toBe('Ogiltigt år')
   })
 
   it('rejects invalid Luhn checksum', () => {