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/known-patterns.json

@@ -0,0 +1,60 @@
+{
+  "_schema": "v1",
+  "_description": "Operator-curated catalogue of known recurring/intentional bank movements. Used by bank-match.sh to annotate the BANK-ONLY bucket so the operator can immediately tell 'needs Dolibarr entry' from 'documented intentional gap'. Edit this file as new recurring patterns emerge.",
+  "_match_rules": "Pattern matched case-insensitively as a regex against the bank label. Optional filters: bank (qonto|wise), side (credit|debit), amount_min, amount_max, type (Wise activity type). All present filters must match.",
+  "_classifications": {
+    "capital_deposit":    "Apport en capital social. Dolibarr account 1013 (capital souscrit appelé versé).",
+    "social_charges":     "URSSAF, retraite complémentaire, etc. Dolibarr account 645x.",
+    "ai_subscription":    "Claude / Mistral / OpenAI / similar. Dolibarr account 6262 (frais télécom / abonnements logiciels).",
+    "bank_fee":           "Plan bancaire, frais d'opération, refunds. Dolibarr account 627 (services bancaires).",
+    "internal_topup":     "Solde Wise/Qonto rechargé pour couvrir un frais immédiat. Often nets out.",
+    "personal_apport":    "Apport en compte courant d'associé (Gabriel finançant Arcodange depuis son perso). Dolibarr account 4551.",
+    "needs_classification": "Pattern catched but no Dolibarr account assignment defined yet; surface for review."
+  },
+  "patterns": [
+    {
+      "pattern": "FOUREZ.*Quentin",
+      "classification": "capital_deposit",
+      "bank": "qonto",
+      "side": "credit",
+      "note": "Apport en capital social initial 1000 €. Maître FOUREZ Quentin, notaire centralisateur du dépôt. Date typique : 2026-01-21. Dolibarr: account 1013."
+    },
+    {
+      "pattern": "URSSAF",
+      "classification": "social_charges",
+      "bank": "qonto",
+      "side": "debit",
+      "note": "Cotisations sociales URSSAF (régime mensuel/trimestriel). Dolibarr: account 645100 (charges de sécurité sociale)."
+    },
+    {
+      "pattern": "MISTRAL\\.AI",
+      "classification": "ai_subscription",
+      "side": "debit",
+      "note": "Mistral AI API subscription. Récurrent mensuel. Dolibarr: account 6262 + supplier 'Mistral AI'."
+    },
+    {
+      "pattern": "CLAUDE\\.AI",
+      "classification": "ai_subscription",
+      "side": "debit",
+      "note": "Claude AI subscription (Anthropic). Récurrent mensuel. Dolibarr: account 6262 + supplier 'Anthropic'."
+    },
+    {
+      "pattern": "Wise.*Plan",
+      "classification": "bank_fee",
+      "side": "debit",
+      "note": "Wise account plan billed via card. Wise's internal fee for keeping the BUSINESS profile active."
+    },
+    {
+      "pattern": "qonto_fee",
+      "classification": "bank_fee",
+      "bank": "qonto",
+      "note": "Qonto fees ou refunds. Petites valeurs. Dolibarr: account 627."
+    },
+    {
+      "pattern": "BALANCE_DEPOSIT|For your account plan",
+      "classification": "internal_topup",
+      "bank": "wise",
+      "note": "Solde Wise rechargé pour couvrir un frais immédiat (souvent net zéro avec le FEATURE_CHARGE du même jour)."
+    }
+  ]
+}