feat: initial finance SPA — phases 1 & 2

Next.js 16 personal finance dashboard connected to postgres-personal.

Phase 1 (Foundation):
- API routes: GET /api/transactions (paginated, filterable, sortable),
  GET /api/statements, GET /api/merchants
- Transactions data table with date/category/bank/search filters, pagination, sort
- Statements card grid with period, due date, amount, transaction count
- Sidebar layout with nav for all planned sections

Phase 2 (Normalisation):
- PATCH /api/transactions/[id] — upsert transaction_overrides
- POST /api/transactions/bulk — bulk categorize/normalize
- Inline click-to-edit category (22 options) and merchant name
- Blue dot override indicator, bulk action bar
- Effective values via COALESCE(override, llm_value) pattern

Stack: Next.js 16 (App Router, standalone), Prisma 7.x + @prisma/adapter-pg,
TanStack Query, Tailwind CSS. Auth via Traefik chain-oauth@file.

prisma/schema.prisma

@@ -0,0 +1,17 @@
+generator client {
+  provider = "prisma-client"
+  output   = "../src/generated/prisma"
+}
+
+datasource db {
+  provider = "postgresql"
+}
+
+model transaction_overrides {
+  id                  Int       @id @default(autoincrement())
+  transaction_id      Int       @unique
+  merchant_normalized String?
+  category_override   String?
+  notes               String?
+  updated_at          DateTime  @default(now()) @updatedAt
+}