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/services/expense-export.tsx

@@ -0,0 +1,150 @@
+import { eq, and, gte, lte, isNull, or, ilike } from 'drizzle-orm';
+
+import { db } from '@/lib/db';
+import { expenses } from '@/lib/db/schema/financial';
+import { ports } from '@/lib/db/schema/ports';
+import { renderPdf } from '@/lib/pdf/render';
+import { resolvePortLogo } from '@/lib/pdf/brand-kit/logo';
+import { ParentCompanyExpensePdf } from '@/lib/pdf/templates/parent-company-expense';
+import { getRate } from '@/lib/services/currency';
+import { logger } from '@/lib/logger';
+import type { ListExpensesInput } from '@/lib/validators/expenses';
+
+async function fetchAllExpenses(portId: string, query: ListExpensesInput) {
+  const conditions: ReturnType<typeof eq>[] = [
+    eq(expenses.portId, portId) as ReturnType<typeof eq>,
+  ];
+
+  if (!query.includeArchived) {
+    conditions.push(isNull(expenses.archivedAt) as unknown as ReturnType<typeof eq>);
+  }
+  if (query.category) {
+    conditions.push(eq(expenses.category, query.category) as ReturnType<typeof eq>);
+  }
+  if (query.paymentStatus) {
+    conditions.push(eq(expenses.paymentStatus, query.paymentStatus) as ReturnType<typeof eq>);
+  }
+  if (query.currency) {
+    conditions.push(eq(expenses.currency, query.currency) as ReturnType<typeof eq>);
+  }
+  if (query.payer) {
+    conditions.push(eq(expenses.payer, query.payer) as ReturnType<typeof eq>);
+  }
+  if (query.dateFrom) {
+    conditions.push(
+      gte(expenses.expenseDate, new Date(query.dateFrom)) as unknown as ReturnType<typeof eq>,
+    );
+  }
+  if (query.dateTo) {
+    conditions.push(
+      lte(expenses.expenseDate, new Date(query.dateTo)) as unknown as ReturnType<typeof eq>,
+    );
+  }
+  if (query.search) {
+    conditions.push(
+      or(
+        ilike(expenses.establishmentName, `%${query.search}%`),
+        ilike(expenses.description, `%${query.search}%`),
+      ) as unknown as ReturnType<typeof eq>,
+    );
+  }
+
+  return db
+    .select()
+    .from(expenses)
+    .where(and(...conditions));
+}
+
+export async function exportCsv(portId: string, query: ListExpensesInput): Promise<string> {
+  const rows = await fetchAllExpenses(portId, query);
+
+  const headers = [
+    'Date',
+    'Establishment',
+    'Category',
+    'Amount',
+    'Currency',
+    'Amount USD',
+    'Payment Status',
+    'Payment Method',
+    'Description',
+  ];
+
+  const csvRows = rows.map((r) => {
+    const date = r.expenseDate ? new Date(r.expenseDate).toISOString().split('T')[0] : '';
+    return [
+      date,
+      r.establishmentName ?? '',
+      r.category ?? '',
+      r.amount,
+      r.currency,
+      r.amountUsd ?? 'N/A',
+      r.paymentStatus ?? '',
+      r.paymentMethod ?? '',
+      (r.description ?? '').replace(/"/g, '""'),
+    ]
+      .map((v) => `"${v}"`)
+      .join(',');
+  });
+
+  return [headers.join(','), ...csvRows].join('\n');
+}
+
+/**
+ * Legacy text-only PDF export superseded by the streaming
+ * `streamExpensePdf` in `src/lib/services/expense-pdf.service.ts`.
+ * The new service supports receipt-image embedding, sharp resize for
+ * stupidly-large attachments, and streaming output so hundreds of
+ * expenses no longer OOM the process.
+ *
+ * See `src/app/api/v1/expenses/export/pdf/route.ts` for the live route.
+ */
+
+export async function exportParentCompany(
+  portId: string,
+  query: ListExpensesInput,
+): Promise<Buffer> {
+  // BR-043: Convert all amounts to EUR, add 5% management fee
+  const rows = await fetchAllExpenses(portId, query);
+  const eurRate = await getRate('USD', 'EUR');
+
+  if (!eurRate) {
+    logger.warn('EUR rate unavailable for parent company export, using 1:1 fallback');
+  }
+
+  const rate = eurRate ?? 1;
+
+  const convertedRows = rows.map((r) => {
+    const amountUsd = r.amountUsd ? Number(r.amountUsd) : Number(r.amount);
+    const amountEur = Number((amountUsd * rate).toFixed(2));
+    return {
+      date: r.expenseDate ? (new Date(r.expenseDate).toISOString().split('T')[0] ?? '') : '',
+      establishment: r.establishmentName ?? '-',
+      category: r.category ?? '-',
+      amountEur,
+    };
+  });
+
+  const subtotal = convertedRows.reduce((sum, r) => sum + r.amountEur, 0);
+  const fee = Number((subtotal * 0.05).toFixed(2));
+  const total = Number((subtotal + fee).toFixed(2));
+
+  const [port, logo] = await Promise.all([
+    db.query.ports.findFirst({ where: eq(ports.id, portId) }),
+    resolvePortLogo(portId),
+  ]);
+
+  return renderPdf(
+    <ParentCompanyExpensePdf
+      portName={port?.name ?? 'Port Nimara'}
+      logoBuffer={logo.buffer}
+      rows={convertedRows}
+      subtotal={subtotal}
+      managementFee={fee}
+      total={total}
+      dateFrom={query.dateFrom}
+      dateTo={query.dateTo}
+      rateAvailable={Boolean(eurRate)}
+    />,
+  );
+}