feat(#18): import de extratos OFX e CSV — parser, dedup, preview e confirmação

Parser OFX tolerante ao formato SGML de bancos brasileiros (sem closing tags, BOM,
timezone suffix). Parser CSV com separador de campo/decimal configurável. Dedup por
FITID (OFX) ou date+amount+desc normalizado. Fluxo: POST /preview → revisão na UI
→ POST /confirm salva e loga. Migration 002 adiciona external_id com unique index.

Co-Authored-By: Claude Sonnet 4.6 <[email protected]>

apps/api/internal/migration/sql/001_initial.sql.bak

@@ -0,0 +1,59 @@
+CREATE TABLE IF NOT EXISTS schema_migrations (
+    version BIGINT PRIMARY KEY,
+    applied_at TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW()
+);
+
+CREATE TABLE IF NOT EXISTS categories (
+    id         SERIAL PRIMARY KEY,
+    name       VARCHAR(100) NOT NULL,
+    color      VARCHAR(7)   NOT NULL DEFAULT '#6B7280',
+    is_default BOOLEAN      NOT NULL DEFAULT FALSE,
+    created_at TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
+    updated_at TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW()
+);
+
+CREATE TABLE IF NOT EXISTS transactions (
+    id          SERIAL PRIMARY KEY,
+    date        DATE           NOT NULL,
+    amount      NUMERIC(12, 2) NOT NULL,
+    description TEXT           NOT NULL,
+    type        VARCHAR(10)    NOT NULL CHECK (type IN ('income', 'expense')),
+    source      VARCHAR(10)    NOT NULL DEFAULT 'manual' CHECK (source IN ('manual', 'import')),
+    category_id INTEGER REFERENCES categories (id) ON DELETE SET NULL,
+    created_at  TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
+    updated_at  TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW()
+);
+
+CREATE TABLE IF NOT EXISTS recurring_expenses (
+    id              SERIAL PRIMARY KEY,
+    name            VARCHAR(100)   NOT NULL,
+    expected_amount NUMERIC(12, 2) NOT NULL,
+    day_of_month    INTEGER        NOT NULL CHECK (day_of_month BETWEEN 1 AND 31),
+    category_id     INTEGER REFERENCES categories (id) ON DELETE SET NULL,
+    active          BOOLEAN NOT NULL DEFAULT TRUE,
+    created_at      TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW(),
+    updated_at      TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW()
+);
+
+CREATE TABLE IF NOT EXISTS import_logs (
+    id              SERIAL PRIMARY KEY,
+    filename        VARCHAR(255) NOT NULL,
+    format          VARCHAR(10)  NOT NULL CHECK (format IN ('ofx', 'csv')),
+    imported_count  INTEGER NOT NULL DEFAULT 0,
+    duplicate_count INTEGER NOT NULL DEFAULT 0,
+    error_count     INTEGER NOT NULL DEFAULT 0,
+    created_at      TIMESTAMP WITH TIME ZONE NOT NULL DEFAULT NOW()
+);
+
+INSERT INTO categories (name, color, is_default)
+VALUES
+    ('Saúde / Insulina',    '#EF4444', TRUE),
+    ('Veleiro',             '#3B82F6', TRUE),
+    ('Jogos de Tabuleiro',  '#8B5CF6', TRUE),
+    ('Alimentação',         '#F59E0B', TRUE),
+    ('Lazer',               '#10B981', TRUE),
+    ('Freelance',           '#6366F1', TRUE),
+    ('Outros',              '#6B7280', TRUE)
+ON CONFLICT DO NOTHING;
+
+INSERT INTO schema_migrations (version) VALUES (1) ON CONFLICT DO NOTHING;

apps/api/internal/migration/sql/002_add_external_id.sql

@@ -0,0 +1,4 @@
+ALTER TABLE transactions ADD COLUMN IF NOT EXISTS external_id TEXT;
+CREATE UNIQUE INDEX IF NOT EXISTS transactions_external_id_idx ON transactions (external_id) WHERE external_id IS NOT NULL;
+
+INSERT INTO schema_migrations (version) VALUES (2) ON CONFLICT DO NOTHING;