feat(expense-export): parent-company react-pdf + pdfkit brand header

Phase 1 / commit 10 of 14 — migrates the pdfme-based parent-company
expense export to react-pdf and adds a shared brand header to the
pdfkit-based streaming expense PDF so both surfaces match the rest of
the internal-only PDF family.

parent-company-expense.tsx:
  Summary KV grid (entry count, subtotal, fee, total) + entries table
  with right-aligned EUR amounts and a totals row. Footnote rendered
  when the EUR rate lookup falls through to the 1:1 USD:EUR fallback.

expense-export.tsx (renamed .ts -> .tsx):
  - exportParentCompany now renders the react-pdf template via
    resolvePortLogo() + renderPdf()
  - dropped the inline pdfme template object (was the last pdfme caller
    in this file)
  - return type widened from Uint8Array to Buffer; caller already wraps
    in Buffer.from() so no API change downstream

expense-pdf.service.ts (the pdfkit streaming engine — unchanged):
  - addHeader() now draws a dark slate band matching the brand-kit
    header band, with the port logo letterboxed on the left and the
    document title right-aligned. Falls back to text port-name if the
    logo image is missing or can't be decoded by pdfkit
  - port + logo resolved once per export via Promise.all
  - subheader stays beneath the band in muted grey, same as before
  - streaming behavior + receipt embedding + sharp compression
    untouched — the only change is the visual treatment of the header

Old pdfme inline template deleted along with the generatePdf import.
After this commit, the only remaining pdfme imports are in:
  invoice-template.ts, tiptap-to-pdfme.ts, eoi-standard-inapp.ts, and
  document-templates.ts (lines 516-522). All four are removed in
  commits 11-12.

1319/1319 vitest green.

Co-Authored-By: Claude Opus 4.7 (1M context) <noreply@anthropic.com>

src/lib/pdf/templates/parent-company-expense.tsx

@@ -0,0 +1,91 @@
+import { DataTable, DocumentShell, KeyValueGrid, Section } from '@/lib/pdf/brand-kit';
+
+export interface ParentCompanyRow {
+  date: string;
+  establishment: string;
+  category: string;
+  amountEur: number;
+}
+
+export interface ParentCompanyExpensePdfProps {
+  portName: string;
+  logoBuffer: Buffer | null;
+  rows: ParentCompanyRow[];
+  subtotal: number;
+  managementFee: number;
+  total: number;
+  /** Optional ISO date range for the meta line. */
+  dateFrom?: string;
+  dateTo?: string;
+  /** Whether the EUR rate lookup succeeded. Renders a small footnote if false. */
+  rateAvailable?: boolean;
+}
+
+function fmtEur(n: number): string {
+  return `EUR ${n.toLocaleString(undefined, { minimumFractionDigits: 2, maximumFractionDigits: 2 })}`;
+}
+
+export function ParentCompanyExpensePdf({
+  portName,
+  logoBuffer,
+  rows,
+  subtotal,
+  managementFee,
+  total,
+  dateFrom,
+  dateTo,
+  rateAvailable = true,
+}: ParentCompanyExpensePdfProps) {
+  const meta =
+    dateFrom || dateTo
+      ? `Range: ${dateFrom ?? '—'} → ${dateTo ?? 'today'} · ${rows.length} entries`
+      : `${rows.length} entries`;
+
+  return (
+    <DocumentShell
+      portName={portName}
+      docTitle="Parent Company Expense Report (EUR)"
+      docMeta={meta}
+      logoBuffer={logoBuffer}
+    >
+      <Section title="Summary">
+        <KeyValueGrid
+          rows={[
+            { label: 'Entries', value: rows.length },
+            { label: 'Subtotal', value: fmtEur(subtotal) },
+            { label: 'Management fee (5%)', value: fmtEur(managementFee) },
+            { label: 'Total', value: fmtEur(total) },
+          ]}
+        />
+        {!rateAvailable ? (
+          <Section title="Note">
+            <KeyValueGrid
+              rows={[
+                {
+                  label: 'Currency conversion',
+                  value:
+                    'EUR exchange rate unavailable at generation time — amounts shown at 1:1 USD:EUR fallback.',
+                },
+              ]}
+              layout="stacked"
+            />
+          </Section>
+        ) : null}
+      </Section>
+
+      <Section title="Entries">
+        <DataTable<ParentCompanyRow>
+          columns={[
+            { header: 'Date', flex: 1, render: (r) => r.date },
+            { header: 'Establishment', flex: 3, render: (r) => r.establishment },
+            { header: 'Category', flex: 2, render: (r) => r.category },
+            { header: 'Amount', flex: 2, align: 'right', render: (r) => fmtEur(r.amountEur) },
+          ]}
+          rows={rows}
+          totals={['Total', '', '', fmtEur(total)]}
+          emptyMessage="No expenses in the selected range."
+        />
+      </Section>
+    </DocumentShell>
+  );
+}