feat(bank): chequera register module (plan step 7)

Adds the office's own bank-register browser over the migrated SCOTHIA
data (22,354 bank_transactions), the last self-contained feature module.

API (apps/api/src/bank):
- GET /bank        register browser: search over concepto/reference/notes/
                   amountInWords; direction (income|expense|void), cleared and
                   date-range filters; 5 sorts; income/expense/net totals for
                   the whole filtered set, not just the page
- GET /bank/stats  headline income/expense/net + counts, date span, pending
- GET /bank/facets year list for the period filter
- GET /bank/summary  year and month rollups with a running net-movement figure

Web (/banco): "Movimientos" register + "Resumen por periodo" with year->month
drill-down; added to the AppShell nav as "Chequera".

Deliberately kept OUT of /estado-cuenta: this is the office's own money, not
customer balances, and the two are never summed or shown together.

No category/ramo dimension, and the deferred concept->ramo classifier is
dropped as won't-build: concepto is a payee name (0 of 22,354 match a
category) and TABLA RAMODOS is an expense chart of accounts + owner names,
not the insurance/servicios/fideicomiso split it was assumed to be, so a
classifier would invent data. Single currency (MXN); the "acumulado" is net
movement since the register opened (no opening balance in the source), not a
bank balance. Verified end-to-end in the browser; totals reconcile.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

apps/web/src/lib/labels.ts

@@ -1,6 +1,7 @@
 // Spanish label maps + formatting helpers. Single source of truth for i18n.
 
 import type {
+  BankDirection,
   LedgerDirection,
   PolicyStatus,
   ServiceKind,
@@ -219,6 +220,59 @@ export function balanceTone(balance: string | number): "owing" | "credit" | "fla
   return n < 0 ? "owing" : "credit";
 }
 
+// ----- chequera / bank register -----
+
+/**
+ * The office's own account, so the words are the bank's, not the ledger's:
+ * an ingreso is money arriving, an egreso money leaving, and a zero-amount row
+ * is a cheque that was voided.
+ */
+export const BANK_DIRECTION_LABELS: Record<BankDirection, string> = {
+  income: "Ingreso",
+  expense: "Egreso",
+  void: "Cancelado",
+};
+
+export function bankDirectionLabel(d: BankDirection): string {
+  return BANK_DIRECTION_LABELS[d] ?? d;
+}
+
+/** CSS-class suffix for colouring a bank figure, matching `.tx-amount`. */
+export function bankTone(d: BankDirection): "pos" | "neg" | "" {
+  if (d === "income") return "pos";
+  return d === "expense" ? "neg" : "";
+}
+
+/** Legacy SCOTHIA table a register row came from. */
+export const BANK_SOURCE_LABELS: Record<string, string> = {
+  "DATOS I": "Ingresos",
+  "DATOS E": "Egresos",
+};
+
+export function bankSourceLabel(source: string | null | undefined): string {
+  if (!source) return "—";
+  return BANK_SOURCE_LABELS[source] ?? source;
+}
+
+export const MONTH_NAMES = [
+  "Enero",
+  "Febrero",
+  "Marzo",
+  "Abril",
+  "Mayo",
+  "Junio",
+  "Julio",
+  "Agosto",
+  "Septiembre",
+  "Octubre",
+  "Noviembre",
+  "Diciembre",
+];
+
+export function monthName(month: number): string {
+  return MONTH_NAMES[month - 1] ?? String(month);
+}
+
 // ----- formatting -----
 
 export function formatMoney(