Fix loan account conversion invariant
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@@ -127,6 +127,7 @@
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- `last_synced_at` is the execution/sync timestamp: when the import or account write advanced the cache, not the evidence basis date.
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- imports and account writes advance the account cache; non-loan writes may also append a dated `account_valuations` candidate. loan cache writes without an explicit liability definition do not append historical evidence, and updating the cache does not rewrite historical rows.
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- `account_valuations` is the historical authority. A dated valuation remains append-only evidence even when it is older than the current cache; older evidence never rolls back the current cache.
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- Every valuation attached to a `loan` account has an explicit `principal_only` or `principal_interest_fees` `representative_liability_definition`. A non-loan to loan conversion with any undefined or invalid attached valuation is rejected without changing the account or history; conversion with no valuations is allowed.
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## 관계와 불변조건
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