Initial implementation of the reconciliation script

Standalone Ruby script reconciling GoCardless payments, Dolibarr
invoices (via API), and Shine bank statements. Three-pass engine:
GC↔Dolibarr matching, open invoice audit, payout↔bank verification.
Includes dry-run and --fix mode to auto-mark Dolibarr invoices as paid.

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

lib/reconciliation/shine_parser.rb

@@ -0,0 +1,64 @@
+# frozen_string_literal: true
+
+require "csv"
+require "date"
+
+module Reconciliation
+  class ShineParser
+    Transaction = Struct.new(
+      :id,
+      :date,
+      :credit_cents,  # Integer, > 0 for incoming money
+      :debit_cents,   # Integer, > 0 for outgoing money
+      :label,         # Libellé
+      :counterparty,  # Nom de la contrepartie
+      keyword_init: true
+    )
+
+    def self.parse(csv_path)
+      content = File.read(csv_path, encoding: "UTF-8")
+      # Normalise Windows CRLF
+      content = content.gsub("\r\n", "\n").gsub("\r", "\n")
+
+      rows = CSV.parse(content, headers: true, col_sep: ";")
+
+      transactions = rows.filter_map do |row|
+        date = safe_parse_date(row["Date de la valeur"])
+        next unless date
+
+        Transaction.new(
+          id:           row["Transaction ID"].to_s.strip,
+          date:         date,
+          credit_cents: parse_french_amount(row["Crédit"]),
+          debit_cents:  parse_french_amount(row["Débit"]),
+          label:        row["Libellé"].to_s.strip,
+          counterparty: row["Nom de la contrepartie"].to_s.strip
+        )
+      end
+
+      $stderr.puts "[ShineParser] Loaded #{transactions.size} transactions from #{csv_path}"
+      transactions
+    end
+
+    # Returns all GoCardless credit transactions (incoming payouts from GC)
+    def self.gocardless_credits(transactions)
+      transactions.select do |t|
+        t.credit_cents > 0 &&
+          t.counterparty.upcase.include?("GOCARDLESS")
+      end
+    end
+
+    private_class_method def self.safe_parse_date(str)
+      return nil if str.nil? || str.strip.empty?
+      Date.strptime(str.strip, "%d/%m/%Y")
+    rescue Date::Error, ArgumentError
+      nil
+    end
+
+    # French decimal format: "51,10" → 5110 (cents)
+    private_class_method def self.parse_french_amount(str)
+      return 0 if str.nil? || str.strip.empty?
+      (str.strip.gsub(/\s/, "").gsub(",", ".").to_f * 100).round
+    end
+  end
+end