feat: Konto-Saldo-Anker mit ankerbasierter Saldenrechnung

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

finance/tests/test_planning_api.py

@@ -1,20 +1,21 @@
 from datetime import date
 from decimal import Decimal
 
-from app.models.tables import Account, Category, RecurringItem, Statement, Transaction
+from app.models.tables import Account, Category, RecurringItem, Transaction
 from app.services.suggestions import suggest_recurring
 
 H = {"Authorization": "Bearer test-key"}
 
 
 def _seed_balance(db, amount="1000.00"):
+    # Portiert von Statement-closing-Logik auf Konto-Saldo-Anker (Ausbaustufe 3
+    # Task 1): der Anker am Konto uebernimmt die Rolle der frueheren
+    # Statement.closing_balance als Saldo-Basis.
     acc = Account(bank="dkb", iban="DE01", name="G", type="giro")
     db.add(acc)
     db.flush()
-    db.add(Statement(filename="s.pdf", bank="dkb", account_id=acc.id,
-                     period_start=date(2026, 6, 1), period_end=date(2026, 6, 30),
-                     opening_balance=Decimal("0"), closing_balance=Decimal(amount),
-                     status="confirmed"))
+    acc.anchor_date = date(2026, 6, 30)
+    acc.anchor_balance = Decimal(amount)
     db.commit()