Implement FIN-WP-0006-T01 settlement statement join; mark FIN-WP-0004/0005 blocked

Add SettlementStatement schema and a dedicated settlement_statements store
(ingest_settlement_statement, current_settlement_statements) so
resource-control internal transfer settlements join as a referenced
projection without ever entering the booked-cost ledger. exchange_health
now surfaces a current statement with payment_recognition=unknown as a
settlement_awaiting_payment_join residual instead of booked cost. Adds
CLI commands finhub ledger ingest-settlement / settlements.

FIN-WP-0006-T01 is done; the workplan is finished.

Reviewed all other open workplans for closeable work: FIN-WP-0004's only
remaining task (T05) waits on an external provider fact from
resource-control, and every FIN-WP-0005 task waits on operator/Steuerbüro
confirmation or a non-production DATEV tenant. Neither has actionable
in-repo work right now, so both move to status: blocked.

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

Assistant: claude-code
Assistant-Model: sonnet
Assistant-Process: 242919@bnt-lap001
Assistant-Session: 286d235a-1654-40ff-b8fd-eee4e2ff9ea6

workplans/FIN-WP-0004-resource-cost-evidence-contract.md

@@ -4,12 +4,12 @@ type: workplan
 title: "Establish the resource cost evidence contract"
 domain: infotech
 repo: fin-hub
-status: active
+status: blocked
 flavor: implementation
 owner: codex
 topic_slug: financials
 created: "2026-08-10"
-updated: "2026-08-15"
+updated: "2026-09-27"
 related:
   - FIN-WP-0001
   - RESOURCE-WP-0002
@@ -208,6 +208,13 @@ reconciles as usage present, `missing_booked_fact: true`,
 `docs/evidence/fin-wp-0004-t05-commissioning-2026-08.md`. T05 still
 waits on the first Scaleway charge or credit (expected 2026-09).
 
+Status 2026-09-27: reviewed the workplan for closeable work. T05 is the
+only open task and remains genuinely blocked on an external event (the
+first real `platform:audit-storage` provider charge or credit) that
+resource-control has not yet published; there is no remaining code or
+contract work in this repo to advance it. Set workplan `status: blocked`
+to reflect that nothing here is actionable until that fact arrives.
+
 ## T06 — Generalize and operate the contract
 
 ```task