* feat: implement fiscal period date fields component and validation logic
* feat: update fiscal period validation and naming logic
* feat: implement RPC for computing prior opening balances
- Added `compute_prior_opening_balances` RPC to aggregate opening balances for balance-sheet accounts when no opening balance entry is set.
- Updated tests across various reports to utilize the new RPC for fetching prior balances.
- Refactored `getOpeningBalances` to call the RPC when necessary, improving performance and reliability.
- Introduced a script to repair fiscal period chains for companies with broken periods, ensuring proper linking and continuity.
- Enhanced error handling and validation in the repair script to ensure data integrity during the process.
* feat: implement duplicate opening-balance repair for multi-year SIE imports
* feat: enhance SIE entry listing and deduplication logic for opening balances
* fix: refine companyHasPriorActivity logic to exclude storno entries and improve balance counting