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-0005-datev-accounting-adapter-operations.md

@@ -4,12 +4,12 @@ type: workplan
 title: "DATEV accounting adapter operations"
 domain: financials
 repo: fin-hub
-status: active
+status: blocked
 flavor: implementation
 owner: codex
 topic_slug: financials
 created: "2026-08-11"
-updated: "2026-08-11"
+updated: "2026-09-27"
 related:
   - FIN-WP-0002
 state_hub_workstream_id: "58432770-da19-5b72-a946-cacbe1eb24ca"
@@ -31,7 +31,7 @@ invoice numbers, execute payments, or perform bookkeeping.
 
 ```task
 id: FIN-WP-0005-T01
-status: todo
+status: wait
 priority: high
 state_hub_task_id: "7cdda85d-cdd6-544c-b873-f27ec7ef448d"
 ```
@@ -42,6 +42,13 @@ retention policy, correction procedure, and required structured fields.
 Record which capabilities use Qonto's managed DATEV services and which require
 a direct DATEV integration. Route credentials only after this selection.
 
+Status 2026-09-27: reviewed for closeable work. T01 requires a live
+confirmation from the operator and Steuerbüro (plan/tenant selection,
+master-data ownership, retention and correction policy) that no in-repo
+change can substitute for; set to `wait` pending that conversation. T02-T04
+already wait on T01 and a non-production DATEV tenant, so no task in this
+workplan is actionable from the repo alone right now.
+
 ## Implement the selected transport
 
 ```task