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>

tests/unit/parent-company-export.test.tsx

@@ -0,0 +1,41 @@
+import { describe, expect, it } from 'vitest';
+
+import { renderPdf } from '@/lib/pdf/render';
+import { ParentCompanyExpensePdf } from '@/lib/pdf/templates/parent-company-expense';
+
+describe('parent-company expense template', () => {
+  it('renders with multiple rows + totals', async () => {
+    const bytes = await renderPdf(
+      <ParentCompanyExpensePdf
+        portName="Port Test"
+        logoBuffer={null}
+        rows={[
+          { date: '2026-04-01', establishment: 'Shell', category: 'Fuel', amountEur: 200 },
+          { date: '2026-04-03', establishment: 'BP', category: 'Fuel', amountEur: 150 },
+          { date: '2026-04-05', establishment: 'Marina café', category: 'Misc', amountEur: 12.5 },
+        ]}
+        subtotal={362.5}
+        managementFee={18.13}
+        total={380.63}
+        dateFrom="2026-04-01"
+        dateTo="2026-04-30"
+      />,
+    );
+    expect(bytes.subarray(0, 5).toString('utf8')).toBe('%PDF-');
+  }, 30_000);
+
+  it('renders the rate-unavailable footnote', async () => {
+    const bytes = await renderPdf(
+      <ParentCompanyExpensePdf
+        portName="Port Test"
+        logoBuffer={null}
+        rows={[]}
+        subtotal={0}
+        managementFee={0}
+        total={0}
+        rateAvailable={false}
+      />,
+    );
+    expect(bytes.subarray(0, 5).toString('utf8')).toBe('%PDF-');
+  }, 30_000);
+});