arcodange-bank-reco: add known-patterns.json catalog + bank-match annotation

V6.1 follow-up to the bank-reco V6 ship. Splits the BANK-ONLY bucket into
"known patterns" (intentional gaps, documented and classified) vs
"unknown" (real action items).

What the catalog covers today:
- FOUREZ Quentin → capital_deposit (apport en capital 1000 € initial,
  notaire FOUREZ centralisateur du dépôt). Maps to Dolibarr account 1013.
- URSSAF → social_charges (account 645100)
- MISTRAL.AI, CLAUDE.AI → ai_subscription (account 6262)
- Wise *Plan, qonto_fee → bank_fee (account 627)
- BALANCE_DEPOSIT / FEATURE_CHARGE on Wise → internal_topup (self-funding
  pair, often nets to zero)

Effect on the V6 baseline (Jan-May 2026):
- Before catalog: 8 BANK-ONLY mixed entries (noise + signal)
- After catalog:  7 known + 1 UNKNOWN (just the +2147 € KM Wise payment
  2026-05-29 that genuinely needs a Dolibarr entry)

The catalog is JSON (not YAML — stdlib only, no dependency). Schema
documented in SKILL.md. Pattern matches case-insensitive regex against
both bank label AND operation type. Optional filters: bank, side,
amount_min, amount_max.

Exit code now reflects only the UNKNOWN bank-only and dolibarr-only
counts — the verdict is no longer noisy because of intentional gaps.

Edit known-patterns.json as new recurring patterns emerge.

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

.claude/skills/arcodange-bank-reco/SKILL.md

@@ -124,6 +124,51 @@ Current state (V1 baseline):
 - Wise **STANDARD EUR**     : 5 308,25 € live
 - **Total bank-side**       : 9 499,79 €
 
+## Known-patterns catalog ([known-patterns.json](known-patterns.json))
+
+Bank movements that have no Dolibarr counterpart fall into two groups:
+
+1. **Intentional gaps** — operational expenses or one-off events the operator knows about (URSSAF mensuel, AI subs, capital deposit, Wise plan fees). These keep recurring but their accounting treatment is well-understood.
+2. **Real action items** — incoming payments not yet entered, expenses missing a supplier invoice, anomalies.
+
+Without a catalog, both look identical in the BANK-ONLY bucket — noise drowns the signal. The catalog is an operator-curated list of patterns; `bank-match.sh` reads it and splits BANK-ONLY into two sub-buckets:
+
+- **BANK-ONLY — known patterns** : annotated with `[classification]` + a one-line note (which Dolibarr account to use, etc.). Don't action; just verify.
+- **BANK-ONLY — unknown** : the real signal. Each entry is either a missing supplier invoice, an unrecorded payment, or a new pattern to add to the catalog.
+
+**Schema** (JSON, see [known-patterns.json](known-patterns.json) for current entries):
+
+```json
+{
+  "patterns": [
+    {
+      "pattern": "regex (case-insensitive, matched against bank label + operation type)",
+      "classification": "capital_deposit | social_charges | ai_subscription | bank_fee | internal_topup | personal_apport | needs_classification",
+      "bank":   "qonto | wise   (optional, default both)",
+      "side":   "credit | debit (optional, default both)",
+      "amount_min": 0.0,    "amount_max": 99999.0,   // optional numeric bounds
+      "note": "human-readable context — what this is, which Dolibarr account, recurring schedule, etc."
+    }
+  ]
+}
+```
+
+**Editing workflow:**
+1. Run `bin/arcodange bank match` → look at BANK-ONLY unknown.
+2. For each recurring entry that's "expected", add a pattern to `known-patterns.json`.
+3. Re-run match → the entry should now appear in the known sub-bucket.
+4. For one-off action items (e.g. "+2147 € KM May 29 not in Dolibarr"), don't add a pattern — enter it in Dolibarr instead.
+
+**V6.1 catalog** ships with these patterns for the current Arcodange baseline:
+- `FOUREZ Quentin` → capital_deposit (initial 1000 € apport via notaire, 2026-01-21)
+- `URSSAF` → social_charges
+- `MISTRAL.AI` / `CLAUDE.AI` → ai_subscription
+- `Wise *Plan` → bank_fee (Wise account plan billed via Qonto card)
+- `qonto_fee` → bank_fee
+- `BALANCE_DEPOSIT|For your account plan` → internal_topup (the Wise +50/-50 self-funding pair)
+
+After applying the catalog to the V6 baseline, the **only remaining BANK-UNKNOWN** is the **+2147 € KissMetrics payment on 2026-05-29** that hasn't been entered in Dolibarr — the actual signal.
+
 ## Matching heuristic — what's in v1 and what's V7
 
 Today's match logic: