feat: importação de extratos OFX/XLS com memória de categorias

Adiciona fluxo completo de importação de extratos bancários:
- Upload e parsing de arquivos OFX e XLS/XLSX
- Tela de revisão com virtualização (@tanstack/react-virtual)
- Detecção automática de categoria por histórico de uso
- Deduplicação por FITID (OFX) e importBatchId
- Tabela `import_category_mappings` para persistir mapeamentos
- Botão de acesso ao fluxo na tabela de transações

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/shared/lib/import/xls-parser.ts

@@ -0,0 +1,142 @@
+import * as XLSX from "xlsx";
+import type { ImportStatement, ImportedTransaction } from "@/shared/lib/import/types";
+
+function parseDateValue(value: unknown): string | null {
+	if (value == null || value === "") return null;
+
+	// Excel date serial number
+	if (typeof value === "number") {
+		const date = XLSX.SSF.parse_date_code(value);
+		if (!date) return null;
+		const y = date.y;
+		const m = String(date.m).padStart(2, "0");
+		const d = String(date.d).padStart(2, "0");
+		return `${y}-${m}-${d}`;
+	}
+
+	const str = String(value).trim();
+
+	// DD/MM/YYYY
+	const dmyMatch = str.match(/^(\d{1,2})\/(\d{1,2})\/(\d{4})$/);
+	if (dmyMatch) {
+		return `${dmyMatch[3]}-${dmyMatch[2].padStart(2, "0")}-${dmyMatch[1].padStart(2, "0")}`;
+	}
+
+	// YYYY-MM-DD
+	const isoMatch = str.match(/^(\d{4})-(\d{2})-(\d{2})$/);
+	if (isoMatch) return str;
+
+	return null;
+}
+
+function parseAmountValue(value: unknown): number | null {
+	if (value == null || value === "") return null;
+	if (typeof value === "number") return Math.abs(value);
+	const num = Number.parseFloat(
+		String(value)
+			.replace(",", ".")
+			.replace(/[^\d.-]/g, ""),
+	);
+	return Number.isNaN(num) ? null : Math.abs(num);
+}
+
+export function parseXls(buffer: ArrayBuffer): ImportStatement {
+	const workbook = XLSX.read(new Uint8Array(buffer), {
+		type: "array",
+		cellDates: false,
+	});
+
+	if (!workbook.SheetNames.length) {
+		throw new Error("Arquivo sem abas.");
+	}
+
+	const sheetName = workbook.SheetNames[0];
+	const sheet = workbook.Sheets[sheetName];
+
+	if (!sheet) {
+		throw new Error(`Aba "${sheetName}" não encontrada.`);
+	}
+
+	const range = sheet["!ref"];
+	if (!range) {
+		throw new Error("Planilha vazia (sem intervalo de células).");
+	}
+
+	const rows = XLSX.utils.sheet_to_json<unknown[]>(sheet, {
+		header: 1,
+		defval: "",
+	});
+
+	if (rows.length < 2) {
+		throw new Error(
+			`Planilha vazia ou sem dados (${rows.length} linha(s) encontrada(s)).`,
+		);
+	}
+
+	const transactions: ImportedTransaction[] = [];
+
+	for (let i = 1; i < rows.length; i++) {
+		const row = rows[i] as unknown[];
+		if (!row || row.every((cell) => cell == null || cell === "")) continue;
+
+		const date = parseDateValue(row[0]);
+		const description = row[1] != null ? String(row[1]).trim() : "";
+		const amount = parseAmountValue(row[2]);
+		const typeRaw = row[3] != null ? String(row[3]).toLowerCase().trim() : "";
+		const transactionType = typeRaw === "receita" ? "income" : "expense";
+
+		if (!date || !description || amount === null || amount <= 0) continue;
+
+		transactions.push({
+			externalId: null,
+			date,
+			amount,
+			description,
+			transactionType,
+		});
+	}
+
+	if (transactions.length === 0) {
+		throw new Error("Nenhuma transação válida encontrada na planilha.");
+	}
+
+	const dates = transactions.map((t) => t.date).sort();
+	const period = { from: dates[0], to: dates[dates.length - 1] };
+
+	return {
+		source: "Planilha",
+		accountNumber: null,
+		period,
+		isCreditCard: false,
+		transactions,
+	};
+}
+
+export function generateXlsTemplate(): ArrayBuffer {
+	const wb = XLSX.utils.book_new();
+
+	const data = [
+		["Data", "Descrição", "Valor", "Tipo"],
+		["01/03/2026", "Ingressos São Januário", 160, "despesa"],
+		["01/03/2026", "Salário", 3000.0, "receita"],
+		["01/03/2026", "Posto do Vasco da Gama", 89.9, "despesa"],
+	];
+
+	const ws = XLSX.utils.aoa_to_sheet(data);
+
+	ws["!cols"] = [{ wch: 14 }, { wch: 32 }, { wch: 12 }, { wch: 10 }];
+
+	// Dropdown para coluna Tipo (D2:D1000)
+	if (!ws["!dataValidations"]) ws["!dataValidations"] = [];
+	(ws["!dataValidations"] as object[]).push({
+		type: "list",
+		sqref: "D2:D1000",
+		formula1: '"despesa,receita"',
+		showDropDown: false,
+	});
+
+	XLSX.utils.book_append_sheet(wb, ws, "Lançamentos");
+
+	const raw = XLSX.write(wb, { type: "array", bookType: "xlsx" }) as number[];
+	return new Uint8Array(raw).buffer as ArrayBuffer;
+}