chore(jarca-ledger): finalize approved batch docs, dashboard, and CI smoke updates

docs/data-model.md

@@ -4,7 +4,7 @@
 - Baseline Seed: `.stage-pilot/bootstrap/baseline.yaml`
 - Status: draft
 - Owner: Jarca / project maintainer
-- Last Updated (KST): 2026-06-27 10:17
+- Last Updated (KST): 2026-06-29
 - Source Discovery / Batch: bootstrap-baseline
 
 ## Project Summary
@@ -31,10 +31,17 @@
   - `account_number_masked` :: text :: masked account identifier
   - `holder_name` :: text :: owner context for transfer matching
   - `last_balance` :: integer :: latest known balance when available
+  - `last_synced_at` :: text :: 기준 잔액 스냅샷 시각. 정기 대조는 월말 23:59 KST, 수시 대조는 사용자 입력 시각
+  - `statement_status` :: text :: `unknown`, `import_supported`, `manual_only`, `partial_import`
+  - `liquidity_bucket` :: text :: `cash`, `investment`, `deposit`, `real_estate`, `loan`, `other`; 자산 유동성/구성/순자산 집계의 계좌 단위 권위 소스
 - Relationships:
   - `transactions.account_id` links rows to accounts.
 - State Rules:
   - `active=false` hides accounts from default lists without deleting history.
+  - `manual_only` is the statement-unavailable class; `partial_import` remains eligible for manual supplementation and balance reconciliation.
+  - Balance reconciliation is report/preview first: compare `baseline_balance`/`baseline_at` against the latest `balance_after` or net account transaction delta, with 1,000 KRW absolute tolerance.
+  - 비거래 자산/부채는 별도 평가 테이블 없이 `last_balance`를 현재 평가액/잔액, `last_synced_at`을 기준일, `memo`를 출처 메모로 사용한다.
+  - `liquidity_bucket='loan'`은 자산 구성 비율 분모에서 제외하고 총부채/순자산 산식에만 반영한다. `last_balance`가 없는 계좌/자산은 임의 거래 합계로 추정하지 않는다.
 
 ## Entity: Transaction
 - Source of Truth: `transactions`
@@ -141,6 +148,7 @@
 - External counterparty securities transfers are review items unless matched or explicitly confirmed.
 - Import evidence fields are retained for audit and future correction.
 - DB corrections should be narrow and memo-tagged.
+- Dashboard asset liquidity/net-worth reports use `accounts.liquidity_bucket` and `accounts.last_balance` only; transactions are not used to infer non-transaction asset values.
 
 ## Persistence Notes
 - Schema changes should be additive/idempotent unless a destructive migration is explicitly approved and backed up.
@@ -152,8 +160,11 @@
 ## Current Gaps / Planned Changes
 - Formal schema migration documentation should be added before larger DB changes.
 - Some UI workflows need final E2E verification against real rows.
-- Statement-unavailable account handling needs a documented manual evidence model.
+- Statement-unavailable account handling is tracked by REQ-003/BAT-003; future work may add a dedicated reconciliation workbench and persistent review-decision queue.
+- REQ-005/BAT-005 adds dashboard operations hub semantics and account-level liquidity buckets; future work may add separate asset snapshots only after a new REQ.
 
 ## Change Log
 - 2026-06-26 22:24 KST: Created by `bootstrap-baseline` from repository observation.
 - 2026-06-27 10:17 KST: BAT-002/REQ-002 기준으로 LedgerBackupArtifact와 metadata-only evidence 정책 추가.
+- 2026-06-29 KST: REQ-003/BAT-003 기준으로 `accounts.statement_status`와 수동 잔액대조 preview 모델 추가.
+- 2026-06-29 KST: REQ-005/BAT-005 기준으로 `accounts.liquidity_bucket`, `last_balance` 기반 자산 유동성/부채/순자산 규칙 추가.