test(sprint-11): centralize JaCoCo coverage rules and add bank import + finance test coverage
- pom.xml: introduce risk-tiered JaCoCo rules in parent POM
- bundle: 80% line coverage
- bankimport/finance packages: 90% (highest precision)
- api.security: 85%
- scheduler/notification: 70%
- exclude entity/enums/dto/config from coverage measurement
- add Surefire 3.5.2 plugin management
- cannamanage-service/pom.xml: remove obsolete module-local ComplianceService=100% rule
(subsumed by parent package rules), add explicit jackson-databind dep so
ByteBuddy can mock AuditService.METADATA_MAPPER
- Add AbstractServiceTest base class for service-layer tests
- Add FinanceServiceTest
- Add bankimport test suite:
- Mt940ParserTest with malformed input fixtures
(encoding, overflow, truncated, generic)
- PaymentMatchingServiceTest with ParsedTransactionBuilder helper
- CAMT.053 / Sparkasse MT940 sample fixtures
- XXE attack fixtures (billion-laughs, SSRF, generic)
- docs/sprint-11/: analysis, plan, plan-review, testplan
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