ecarts de 0.01€ visible dans le tableau

- ledger-form.js : nouveau behavior figliLedgerRepartition --
  pré-remplit les montants de répartition (1re ligne = HT entier,
  chaque ajout partage au centime avec report du reste sur les lignes
  suivantes), valeurs saisies manuellement ou chargées de la base
  « figées » (plus jamais déplacées), écart en direct dans la cellule
  de titre du widget (miroir exact du round(HT − somme, 2) et de la
  tolérance 0,01 du presave). Zéro changement PHP : #validate et
  node_presave() restent l'autorité. Les verrous vivent hors du DOM
  (survie aux re-rendus AJAX du widget) ; la détection manuel/assist
  repose sur le fait qu'une écriture programmatique ne déclenche pas
  d'événement input.
- ledger-form.css : compactage du widget -- titre « Répartition » par
  ligne, bouton Collapse et colonne Order masqués, paragraph-top en
  absolu (coin haut-droit, zéro hauteur), une seule ligne par
  répartition « Compte [input] Montant (€) [input] » où l'input du
  Compte est contraint en pourcentage de son wrapper claro-autocomplete
  (size=60 : il débordait sur le libellé Montant), header réordonné
  titre / écart / menu trois-points, inputs visibles au repos
  (--flform-bg, atténué en mode sombre), marqueur « figé ».
- install : update_8015 (features du widget vidées) puis update_8016
  (collapse_edit_all rétabli à la demande, duplicate reste off) +
  settings de l'install fraîche synchronisés.

.gitignore

@@ -6,4 +6,5 @@
 /web/sites/*/files/
 /web/sites/*/settings.local.php
 /web/sites/*/settings.php
+/private/
 .env

config/sync/user.role.admin.yml

@@ -5,6 +5,7 @@ dependencies:
   config:
     - node.type.ligne_comptable
   module:
+    - figli_compta_ledger
     - node
     - system
 id: admin
@@ -13,7 +14,9 @@ weight: 6
 is_admin: false
 permissions:
   - 'access content'
+  - 'access figli ledger'
   - 'create ligne_comptable content'
   - 'delete any ligne_comptable content'
   - 'edit any ligne_comptable content'
+  - 'import ligne_comptable releve'
   - 'view ligne_comptable revisions'

config/sync/user.role.authenticated.yml

@@ -7,7 +7,6 @@ dependencies:
   module:
     - file
     - filter
-    - system
 _core:
   default_config_hash: wkW7P5A53YhGmsgamrmTbfwpZrqdnPYiJdoAZQtdmJg
 id: authenticated
@@ -15,6 +14,5 @@ label: 'Authenticated user'
 weight: 1
 is_admin: false
 permissions:
-  - 'access content'
   - 'delete own files'
   - 'use text format basic_html'

config/sync/user.role.editeur.yml

@@ -5,6 +5,7 @@ dependencies:
   config:
     - node.type.ligne_comptable
   module:
+    - figli_compta_ledger
     - node
     - system
 id: editeur
@@ -13,7 +14,9 @@ weight: 5
 is_admin: false
 permissions:
   - 'access content'
+  - 'access figli ledger'
   - 'create ligne_comptable content'
   - 'delete any ligne_comptable content'
   - 'edit any ligne_comptable content'
+  - 'import ligne_comptable releve'
   - 'view ligne_comptable revisions'

config/sync/user.role.user.yml

@@ -5,6 +5,7 @@ dependencies:
   config:
     - node.type.ligne_comptable
   module:
+    - figli_compta_ledger
     - node
     - system
 id: user
@@ -13,4 +14,5 @@ weight: 4
 is_admin: false
 permissions:
   - 'access content'
+  - 'access figli ledger'
   - 'view ligne_comptable revisions'

web/modules/custom/figli_compta_ledger/css/home.css

@@ -276,6 +276,22 @@ html.gin--dark-mode #figli-home-app {
   border-bottom: none;
 }
 
+/* "+ Ajouter une ligne" + "Importer un relevé" live in the sticky footer
+   now (they used to lead the toolbar and crowd its filter row). Compact
+   overrides for Gin's .button, which is sized for full admin forms --
+   way too big inside a dense totals row. Size-only overrides (no
+   colors): Gin's own light/dark button palettes keep applying. */
+#figli-home-app tr.figli-totals-row .button {
+  display: inline-block;
+  margin: 0 0.4rem 0 0;
+  padding: 0.15rem 0.55rem;
+  font-size: 0.72rem;
+  line-height: 1.4;
+  vertical-align: middle;
+  border-radius: 4px;
+  box-shadow: none;
+}
+
 #figli-home-app td.figli-solde-crediteur {
   color: var(--figli-positive);
 }
@@ -334,7 +350,15 @@ html.gin--dark-mode #figli-home-app {
   font-weight: 600;
   background: color-mix(in srgb, var(--figli-warning) 15%, transparent);
   color: var(--figli-warning);
-  white-space: nowrap;
+  /* The Signalement column is narrow (6%) -- a badge must wrap inside
+     the cell instead of overflowing into the neighboring column. The
+     cell itself already allows wrapping (.figli-flag-cell); this makes
+     the badge wrap too, including single long tokens (anywhere) and
+     within its own padding box (max-width + border-box). */
+  box-sizing: border-box;
+  max-width: 100%;
+  white-space: normal;
+  overflow-wrap: anywhere;
 }
 
 /* Column highlight to pair with the row hover, forming a crosshair over

web/modules/custom/figli_compta_ledger/css/ledger-form.css

@@ -20,6 +20,7 @@
   --flform-border-soft: #e8eaed;
   --flform-label: #4b5563;
   --flform-text: #1a1a1a;
+  --flform-bg: #ffffff;
   --flform-bg-subtle: #f7f8fa;
   --flform-accent: #2f6f4f;
   --flform-danger: #b3261e;
@@ -43,6 +44,7 @@ html.gin--dark-mode .figli-ledger-form {
   --flform-border-soft: #333438;
   --flform-label: #a1a5ab;
   --flform-text: #e8e9ea;
+  --flform-bg: #3a3b40;
   --flform-bg-subtle: #2a2b2e;
   --flform-accent: #5fb98a;
   --flform-danger: #ff6b6b;
@@ -108,6 +110,26 @@ html.gin--dark-mode .figli-ledger-form {
   grid-column: 4 / 5;
 }
 
+/* Montant relevé bancaire (field_montant_releve): the import's
+   immutable bank reference, displayed as plain text -- the widget is
+   replaced by a #type => 'item' in figli_compta_ledger_form_alter(),
+   no input box at all. Under Montant TTC in the same column so the two
+   amounts compare at a glance while sorting an imported line; the
+   "réf." label marker + tabular digits carry the "value you look at,
+   not one you type" convention. Hidden entirely on lines with no bank
+   amount (manually entered ones). */
+.figli-ledger-form > .field--name-field-montant-releve {
+  grid-column: 4 / 5;
+}
+.figli-ledger-form > .field--name-field-montant-releve label::after {
+  content: " · réf.";
+  font-weight: 400;
+  color: var(--flform-label);
+}
+.figli-ledger-form > .field--name-field-montant-releve .figli-releve-value {
+  font-variant-numeric: tabular-nums;
+}
+
 /* Field basics */
 .figli-ledger-form .form-item__label {
   font-size: 0.78rem;
@@ -192,10 +214,10 @@ html.gin--dark-mode .figli-ledger-form {
 }
 .figli-ledger-form table.field-multiple-table thead th {
   text-align: left;
-  padding: 0.4rem 0.6rem 0.25rem;
+  padding: 0.3rem 0.5rem 0.2rem;
 }
 .figli-ledger-form table.field-multiple-table tbody td {
-  padding: 0.35rem 0.6rem;
+  padding: 0.2rem 0.5rem;
   vertical-align: top;
   border-top: 1px solid var(--flform-border-soft);
 }
@@ -204,12 +226,25 @@ html.gin--dark-mode .figli-ledger-form {
 }
 .figli-ledger-form .paragraphs-subform {
   display: flex;
-  gap: 0.6rem;
+  gap: 0.5rem;
+  /* Réserve le coin haut-droit (bouton Remove du paragraph-top, en
+     position:absolute) : les inputs ne passent plus dessous et
+     rétrécissent d'autant. */
+  padding-right: 4.4rem;
 }
 .figli-ledger-form .paragraphs-subform > .js-form-wrapper {
   flex: 1;
   min-width: 0;
 }
+/* Le Compte (nom, souvent long) prend une part plus large que le
+   Montant (chiffre court) -- tous deux plus étroits qu'avant, la zone
+   du Remove étant réservée ci-dessus. */
+.figli-ledger-form .paragraphs-subform > .js-form-wrapper.field--name-field-compte {
+  flex: 1.6;
+}
+.figli-ledger-form .paragraphs-subform > .js-form-wrapper.field--name-field-montant {
+  flex: 1;
+}
 
 /* Buttons: "Ajouter Répartition" / "Add another item", and the per-row
    Remove/Duplicate/Collapse actions -- all plain Drupal form-submit
@@ -229,7 +264,7 @@ html.gin--dark-mode .figli-ledger-form {
   color: var(--flform-accent);
 }
 .figli-ledger-form .field-add-more-submit {
-  margin-top: 0.4rem;
+  margin-top: 0.25rem;
 }
 .figli-ledger-form .paragraphs-dropdown-toggle {
   border: none;
@@ -267,6 +302,164 @@ html.gin--dark-mode .figli-ledger-form {
   margin: 0;
 }
 
+/* ==== Répartition : compactage du widget (une ligne = Compte + Montant,
+   rien d'autre) + assist (PLAN-repartition-assistee.md) ==== */
+
+/* Une ligne de répartition ne doit montrer que ses deux champs. Le
+   titre "Répartition" de chaque ligne est redondant (le titre du champ
+   est déjà en thead), le bouton Collapse n'a pas de sens (edit_mode:
+   open, les lignes sont toujours ouvertes -- et le CSS les masque de
+   toute façon côté JS), et paragraph-info/paragraph-summary sont rendus
+   vides pour ce bundle : chacun coûtait une ligne de bruit vertical. */
+.figli-ledger-form .field--name-field-repartition .paragraph-type,
+.figli-ledger-form .field--name-field-repartition .paragraph-info,
+.figli-ledger-form .field--name-field-repartition .paragraph-summary,
+.figli-ledger-form .field--name-field-repartition .paragraphs-icon-button-collapse {
+  display: none;
+}
+
+/* Le "paragraph-top" ne porte plus que le menu d'actions de la ligne
+   (Remove) : en ABSOLU dans le coin haut-droit de la ligne (td en
+   position:relative), aligné sur le padding horizontal de la cellule --
+   il n'ajoute donc AUCUNE hauteur, la ligne se réduit à ses deux
+   champs. */
+.figli-ledger-form .field--name-field-repartition tr.paragraph-type--repartition > td {
+  position: relative;
+  /* Aucun padding vertical sur les lignes de répartition (demande
+     explicite) : la hauteur de ligne vient uniquement des champs, le
+     bordure-top reste comme séparateur. */
+  padding-top: 0;
+  padding-bottom: 0;
+}
+.figli-ledger-form .field--name-field-repartition .paragraph-top {
+  position: absolute;
+  top: 0.15rem;
+  right: 0.5rem;
+  z-index: 2;
+  display: flex;
+  align-items: center;
+  gap: 0.3rem;
+  margin: 0;
+}
+.figli-ledger-form .field--name-field-repartition .paragraph-top .paragraphs-actions {
+  margin: 0;
+}
+
+/* Colonne "Order" (poids des lignes) des tables multi-valeurs : l'ordre
+   ne compte jamais ici (cf. handles de drag déjà masqués plus haut),
+   deux champs de largeur récupérés. */
+.figli-ledger-form .field-multiple-table thead th:last-child,
+.figli-ledger-form .field-multiple-table td.delta-order {
+  display: none;
+}
+
+/* Menu "Toggle Actions" du thead : il porte le bouton "Collapse / Edit
+   all" (feature rétablie par update_8016) -- seul le mode "Drag & drop"
+   y est masqué, un réordonnancement sans objet (handles masqués plus
+   haut). Le menu par ligne (Remove) est hors de ce sélecteur. */
+.figli-ledger-form .field--name-field-repartition thead input[name="field_repartition_dragdrop_mode"] {
+  display: none;
+}
+
+/* Barre de titre du widget : titre "Répartition" À GAUCHE, écart AU
+   MILIEU, menu trois-points À DROITE (l'ordre DOM est titre, actions,
+   puis l'écart injecté par JS, d'où les order). */
+.figli-ledger-form .field--name-field-repartition th.field-label {
+  display: flex;
+  align-items: center;
+  justify-content: space-between;
+  gap: 0.6rem;
+}
+.figli-ledger-form .field--name-field-repartition th.field-label h4 {
+  order: 0;
+  margin: 0;
+}
+.figli-ledger-form .figli-repartition-ecart {
+  order: 1;
+  margin: 0;
+  white-space: nowrap;
+  font-size: 0.8rem;
+  font-weight: 400;
+  color: var(--flform-label);
+}
+.figli-ledger-form .field--name-field-repartition th.field-label .paragraphs-actions {
+  order: 2;
+}
+.figli-ledger-form .figli-repartition-ecart-val {
+  font-weight: 600;
+}
+.figli-ledger-form .figli-repartition-ecart.is-ok .figli-repartition-ecart-val {
+  color: var(--flform-accent);
+}
+.figli-ledger-form .figli-repartition-ecart.is-ko .figli-repartition-ecart-val {
+  color: var(--flform-danger);
+}
+
+/* Une ligne par répartition : "Compte [input]  Montant (€) [input]".
+   Le piège : le form-item de Compte n'a PAS l'input pour enfant direct
+   -- claro l'emballe dans div.claro-autocomplete (le Montant, lui, a
+   l'input direct). Sans flex/min-width sur ce wrapper, l'input
+   (size=60) force sa largeur native, pousse le Montant hors de la
+   cellule et les deux champs disparaissent : chaque niveau doit être
+   flex et compressible. */
+.figli-ledger-form .paragraphs-subform .form-item {
+  display: flex;
+  align-items: center;
+  gap: 0.35rem;
+  min-width: 0;
+}
+.figli-ledger-form .paragraphs-subform .form-item__label {
+  margin: 0;
+  white-space: nowrap;
+}
+.figli-ledger-form .paragraphs-subform .claro-autocomplete {
+  display: block;
+  flex: 1;
+  min-width: 0;
+}
+
+/* L'input du Compte (size="60", ~420px de largeur intrinsèque) : la
+   chaîne flex/min-width ne suffit pas à le contenir de façon fiable à
+   tous les niveaux -- contrainte dure en pourcentage de son wrapper à
+   la place : physiquement incapable de déborder sur la colonne du
+   Montant, quoi que dise l'attribut size. */
+.figli-ledger-form .paragraphs-subform .claro-autocomplete input.form-element {
+  width: 100%;
+  max-width: 100%;
+}
+
+/* Inputs visibles au repos (fond opaque + bordure franche, les deux
+   modes via --flform-bg) et compressibles. flex:1 s'applique : au
+   Montant comme item direct du form-item, au Compte comme item du
+   claro-autocomplete flex ci-dessus. */
+.figli-ledger-form .paragraphs-subform input.form-element {
+  flex: 1;
+  min-width: 0;
+  width: auto;
+  max-width: none;
+  background: var(--flform-bg);
+  border: 1px solid var(--flform-border);
+  color: var(--flform-text);
+  -webkit-text-fill-color: var(--flform-text);
+}
+
+/* Marqueur "figé" (ledger-form.js) : une valeur que l'assist ne
+   touchera plus -- saisie manuelle, ou chargée de la base. En item flex
+   (le form-item est en ligne ci-dessus), il suit l'input ; pointillé =
+   même convention que la référence bancaire, "valeur à regarder, pas à
+   retaper". */
+.figli-ledger-form .figli-repartition-locked::after {
+  content: "figé";
+  flex: none;
+  align-self: center;
+  font-size: 0.64rem;
+  line-height: 1;
+  padding: 0.16rem 0.28rem;
+  border-radius: 5px;
+  border: 1px dashed var(--flform-border);
+  color: var(--flform-label);
+}
+
 /* A répartition row flagged by the sum-mismatch #validate error (see
    figli_compta_ledger_validate_repartition()) -- kept subtle (a red
    outline, not a solid fill) to match the same red-liseré convention

web/modules/custom/figli_compta_ledger/css/releve-import.css

@@ -0,0 +1,142 @@
+/*
+ * Page de résultat d'import de relevé (templates/figli-compta-releve-import-result.html.twig).
+ *
+ * Piège #1 du CLAUDE.md respecté : le mode sombre Gin (html.gin--dark-mode)
+ * ne résout pas les CSS custom properties de Gin de façon fiable sur ces
+ * routes custom — couleurs explicites en local (--figli-*) + bloc dark mode
+ * dédié, jamais de fallback seul.
+ */
+.figli-releve-result {
+  max-width: 60rem;
+  margin: 0 auto;
+  padding: 1rem 1.5rem 3rem;
+  color: #161616;
+  --figli-border: #d4d4d4;
+  --figli-bg: #ffffff;
+  --figli-bg-soft: #f6f6f6;
+  --figli-ok: #1b5e20;
+  --figli-ok-bg: #e8f5e9;
+  --figli-alert: #b71c1c;
+  --figli-alert-bg: #ffebee;
+}
+
+.figli-releve-result h2 {
+  margin-top: 1.2rem;
+}
+
+.figli-releve-tag .figli-flag-badge {
+  display: inline-block;
+  padding: 0.1rem 0.5rem;
+  border-radius: 0.75rem;
+  background: #7a5c00;
+  color: #ffffff;
+  font-size: 0.85em;
+}
+
+.figli-releve-stats {
+  display: flex;
+  flex-wrap: wrap;
+  gap: 0.75rem;
+  margin: 1.2rem 0;
+}
+
+.figli-releve-stat {
+  flex: 1 1 10rem;
+  padding: 0.8rem 1rem;
+  border: 1px solid var(--figli-border);
+  border-radius: 6px;
+  background: var(--figli-bg);
+  text-align: center;
+}
+
+.figli-releve-stat-value {
+  display: block;
+  font-size: 1.6rem;
+  font-weight: 600;
+}
+
+.figli-releve-stat-label {
+  display: block;
+  font-size: 0.85rem;
+  color: #5f5f5f;
+}
+
+.figli-releve-totals {
+  border-collapse: collapse;
+  margin: 0.5rem 0 1rem;
+}
+
+.figli-releve-totals th,
+.figli-releve-totals td {
+  padding: 0.4rem 0.8rem 0.4rem 0;
+  border-bottom: 1px solid var(--figli-border);
+  text-align: left;
+}
+
+.figli-releve-amount {
+  font-variant-numeric: tabular-nums;
+  white-space: nowrap;
+}
+
+.figli-releve-ok {
+  padding: 0.5rem 0.8rem;
+  border-left: 3px solid var(--figli-ok);
+  background: var(--figli-ok-bg);
+  color: var(--figli-ok);
+}
+
+.figli-releve-alert {
+  padding: 0.5rem 0.8rem;
+  border-left: 3px solid var(--figli-alert);
+  background: var(--figli-alert-bg);
+  color: var(--figli-alert);
+  font-weight: 600;
+}
+
+.figli-releve-errors li {
+  color: var(--figli-alert);
+  margin-bottom: 0.25rem;
+}
+
+.figli-releve-dup-wrap {
+  max-height: 20rem;
+  overflow-y: auto;
+  border: 1px solid var(--figli-border);
+  border-radius: 6px;
+  background: var(--figli-bg-soft);
+}
+
+.figli-releve-dups {
+  width: 100%;
+  border-collapse: collapse;
+  font-size: 0.9rem;
+}
+
+.figli-releve-dups th,
+.figli-releve-dups td {
+  padding: 0.35rem 0.8rem;
+  text-align: left;
+  border-bottom: 1px solid var(--figli-border);
+}
+
+.figli-releve-actions {
+  margin-top: 1.5rem;
+  display: flex;
+  gap: 0.75rem;
+}
+
+/* Mode sombre Gin — mêmes règles, palette inversée, cf. CLAUDE.md piège #1. */
+html.gin--dark-mode .figli-releve-result {
+  color: #e6e6e6;
+  --figli-border: #3a3a3a;
+  --figli-bg: #1c1c1c;
+  --figli-bg-soft: #232323;
+  --figli-ok: #9ee493;
+  --figli-ok-bg: #123016;
+  --figli-alert: #ff8a80;
+  --figli-alert-bg: #3a1212;
+}
+
+html.gin--dark-mode .figli-releve-stat-label {
+  color: #a3a3a3;
+}

web/modules/custom/figli_compta_ledger/figli_compta_ledger.install

@@ -51,6 +51,33 @@ function figli_compta_ledger_install() {
   _figli_compta_ledger_create_vocabulary('flag', 'Signalement', []);
   _figli_compta_ledger_create_paragraph_repartition();
   _figli_compta_ledger_create_node_type_ligne_comptable();
+  // Fresh installs never run hook_update_N below the current schema
+  // version -- the import's dedup index is created here directly, and
+  // existing sites get it from figli_compta_ledger_update_8012().
+  _figli_compta_ledger_ensure_fitid_index();
+}
+
+/**
+ * Index on the bank statement import's dedup fingerprint column:
+ * ReleveUploadForm::submitForm() runs a grouped COUNT with
+ * WHERE field_import_fitid_value IN (...) on every upload. Negligible
+ * at ~1500 lines today, but that table only ever grows, and this keeps
+ * the lookup off a full scan without depending on the optimizer.
+ */
+function _figli_compta_ledger_ensure_fitid_index() {
+  $schema = \Drupal::database()->schema();
+  if ($schema->tableExists('node__field_import_fitid')
+    && !$schema->indexExists('node__field_import_fitid', 'field_import_fitid_value')) {
+    // MySQL's addIndex() needs the column's field specification to
+    // normalize the index (utf8mb4 key-length check); varchar(64) stays
+    // under the 191-char shortening threshold, so the index covers the
+    // whole fingerprint column.
+    $schema->addIndex('node__field_import_fitid', 'field_import_fitid_value', ['field_import_fitid_value'], [
+      'fields' => [
+        'field_import_fitid_value' => ['type' => 'varchar', 'length' => 64, 'not null' => FALSE],
+      ],
+    ]);
+  }
 }
 
 function _figli_compta_ledger_create_vocabulary($vid, $name, array $terms) {
@@ -231,6 +258,12 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
   // filter and its future server-side equivalent can filter on a real
   // stored value instead of resolving répartition paragraphs per row.
   _figli_field('node', 'ligne_comptable', 'field_ecart', 'Écart', 'decimal', ['precision' => 12, 'scale' => 2]);
+  // Bank statement import (see src/Import/): dedup fingerprint per
+  // transaction, and the immutable bank amount for audit. No form/display
+  // widget for either -- same "hidden technical field" treatment as
+  // field_ecart before its dashboard treatment (update_8009).
+  _figli_field('node', 'ligne_comptable', 'field_import_fitid', 'Empreinte import relevé', 'string', ['max_length' => 64]);
+  _figli_field('node', 'ligne_comptable', 'field_montant_releve', 'Montant relevé bancaire (€)', 'decimal', ['precision' => 12, 'scale' => 2]);
   _figli_field('node', 'ligne_comptable', 'field_notes', 'Notes / détail', 'string_long');
 
   // Free-tagging signalement (e.g. "client impayé", "à relancer") -- purely
@@ -267,17 +300,22 @@ function _figli_compta_ledger_create_node_type_ligne_comptable() {
       ->setComponent('field_montant_ht', ['type' => 'number', 'weight' => 5])
       ->setComponent('field_cotisation_urssaf', ['type' => 'number', 'weight' => 6])
       ->setComponent('field_montant_ttc', ['type' => 'number', 'weight' => 8])
-      // field_tva sits *after* Montant TTC, not between Cotisation and
+      // Read-only bank reference directly under Montant TTC (the widget
-      // TTC -- figli_compta_ledger_form_alter() inserts a non-field
+      // is #disabled by figli_compta_ledger_form_alter()) -- see
-      // "field_tva_rate" select at weight 7 (a select of the official
+      // update_8013/_8014 for why this lives on the form despite being
-      // French VAT rates) to fill that visual slot instead; this real
+      // import-written only, and why it sits at weight 9.
-      // field only becomes visible (still at its own weight, on its own
+      ->setComponent('field_montant_releve', ['type' => 'number', 'weight' => 9])
+      // field_tva sits *after* Montant TTC (and the bank reference), not
+      // between Cotisation and TTC -- figli_compta_ledger_form_alter()
+      // inserts a non-field "field_tva_rate" select at weight 7 (a
+      // select of the official French VAT rates) to fill that visual
+      // slot instead; this real field only becomes visible (on its own
       // full-width row) when "Autre" is picked there. See
       // css/ledger-form.css's grid-column rules for both.
-      ->setComponent('field_tva', ['type' => 'number', 'weight' => 9])
+      ->setComponent('field_tva', ['type' => 'number', 'weight' => 10])
-      ->setComponent('field_repartition', ['type' => 'paragraphs', 'weight' => 10, 'settings' => ['title' => 'Répartition', 'title_plural' => 'Répartitions', 'edit_mode' => 'open', 'add_mode' => 'button']])
+      ->setComponent('field_repartition', ['type' => 'paragraphs', 'weight' => 11, 'settings' => ['title' => 'Répartition', 'title_plural' => 'Répartitions', 'edit_mode' => 'open', 'add_mode' => 'button', 'features' => ['collapse_edit_all' => 'collapse_edit_all']]])
-      ->setComponent('field_notes', ['type' => 'string_textarea', 'weight' => 11])
+      ->setComponent('field_notes', ['type' => 'string_textarea', 'weight' => 12])
-      ->setComponent('field_flag', ['type' => 'entity_reference_autocomplete_tags', 'weight' => 12])
+      ->setComponent('field_flag', ['type' => 'entity_reference_autocomplete_tags', 'weight' => 13])
       ->save();
   }
 
@@ -807,3 +845,131 @@ function figli_compta_ledger_update_8010() {
 
   return "Écart calculé pour $filled lignes (aucune nouvelle révision créée), $skipped laissées vides (pas de Montant HT).";
 }
+
+/**
+ * Adds the two technical fields behind the bank statement import (see
+ * PLAN-import-releve-bancaire.md and src/Import/):
+ * - field_import_fitid (string 64): per-transaction dedup fingerprint
+ *   ('csv:<sha1(date|montant|libellé normalisé)>'), compared count-aware
+ *   against every line already in base, all provenances combined;
+ * - field_montant_releve (decimal 12,2): the real bank amount, written
+ *   once at import and never touched again by anything -- the immutable
+ *   audit reference field_montant_ttc (a normal, recomputed field) can
+ *   legitimately drift away from as the associate corrects HT/TVA.
+ *
+ * Neither gets a form or display widget: purely technical, same treatment
+ * as field_ecart (update_8009). No data to backfill -- only the import
+ * itself writes these.
+ */
+function figli_compta_ledger_update_8011() {
+  _figli_field('node', 'ligne_comptable', 'field_import_fitid', 'Empreinte import relevé', 'string', ['max_length' => 64]);
+  _figli_field('node', 'ligne_comptable', 'field_montant_releve', 'Montant relevé bancaire (€)', 'decimal', ['precision' => 12, 'scale' => 2]);
+
+  return 'Champs field_import_fitid + field_montant_releve ajoutés (import de relevé bancaire).';
+}
+
+/**
+ * Adds the dedup index on node__field_import_fitid(field_import_fitid_value)
+ * -- see _figli_compta_ledger_ensure_fitid_index(). Split from update_8011
+ * because that one already ran when the index need was reviewed.
+ */
+function figli_compta_ledger_update_8012() {
+  _figli_compta_ledger_ensure_fitid_index();
+
+  return "Index ajouté sur node__field_import_fitid (empreintes d'import, requête de dédoublonnage).";
+}
+
+/**
+ * Adds field_montant_releve to the ligne_comptable form display as a
+ * read-only reference: the widget is #disabled by
+ * figli_compta_ledger_form_alter() and nothing but the bank statement
+ * import ever writes the field (see update_8011), but associates need to
+ * SEE the bank's amount while they correct HT/TVA on an imported line --
+ * an écart between it and the recomputed Montant TTC is a useful signal
+ * (grouped invoice, partial payment), not something to hide.
+ */
+function figli_compta_ledger_update_8013() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display && !$form_display->getComponent('field_montant_releve')) {
+    $form_display->setComponent('field_montant_releve', ['type' => 'number', 'weight' => 13])->save();
+  }
+
+  return 'field_montant_releve visible en lecture seule sur le formulaire (référence bancaire des lignes importées).';
+}
+
+/**
+ * Moves field_montant_releve from the form's bottom up to weight 9,
+ * directly under Montant TTC (weight 8) -- the bank reference reads best
+ * right below the amount it gets compared against while sorting an
+ * imported line. Weights are plain integers (display config coerces
+ * fractional ones, see update_8004()'s comment), so inserting means
+ * renumbering the tail -- field_tva/repartition/notes/flag shift to
+ * 10/11/12/13, exactly the kind of renumber update_8004/_8006 did
+ * before. Mirrors the fresh-install weights in
+ * _figli_compta_ledger_create_node_type_ligne_comptable().
+ */
+function figli_compta_ledger_update_8014() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    foreach ([
+      'field_montant_releve' => 9,
+      'field_tva' => 10,
+      'field_repartition' => 11,
+      'field_notes' => 12,
+      'field_flag' => 13,
+    ] as $field_name => $weight) {
+      $component = $form_display->getComponent($field_name);
+      if ($component) {
+        $component['weight'] = $weight;
+        $form_display->setComponent($field_name, $component);
+      }
+    }
+    $form_display->save();
+  }
+
+  return 'field_montant_releve placé sous Montant TTC (weights décalés).';
+}
+
+/**
+ * Empties the Paragraphs widget's "features" setting for
+ * field_repartition: with duplicate and collapse_edit_all off, the
+ * widget stops rendering the per-row Duplicate action and the thead's
+ * "Collapse / Edit all" -- pure noise on a 1-3 row répartition whose
+ * order never matters (see ledger-form.css's compacting rules for the
+ * rest: per-row title and Collapse button are hidden in CSS, they have
+ * no widget setting).
+ */
+function figli_compta_ledger_update_8015() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    $component = $form_display->getComponent('field_repartition');
+    if ($component) {
+      $component['settings']['features'] = [];
+      $form_display->setComponent('field_repartition', $component);
+      $form_display->save();
+    }
+  }
+
+  return 'Widget Répartition compacté (features duplicate/collapse_edit_all désactivées).';
+}
+
+/**
+ * Re-enables the Paragraphs widget's collapse_edit_all feature (the
+ * "Collapse / Edit all" action in the widget's title cell) -- removed
+ * along with duplicate by update_8015, asked back by the associates
+ * the same day. Duplicate stays off: it has no use on a 1-3 row
+ * répartition whose order never matters.
+ */
+function figli_compta_ledger_update_8016() {
+  $form_display = EntityFormDisplay::load('node.ligne_comptable.default');
+  if ($form_display) {
+    $component = $form_display->getComponent('field_repartition');
+    if ($component) {
+      $component['settings']['features'] = ['collapse_edit_all' => 'collapse_edit_all'];
+      $form_display->setComponent('field_repartition', $component);
+      $form_display->save();
+    }
+  }
+
+  return 'Bouton "Collapse / Edit all" rétabli sur le widget Répartition (duplicate reste désactivé).';
+}

web/modules/custom/figli_compta_ledger/figli_compta_ledger.libraries.yml

@@ -55,6 +55,11 @@ ledger_form:
     - core/drupal
     - core/once
 
+releve_import:
+  css:
+    theme:
+      css/releve-import.css: {}
+
 admin_chrome:
   css:
     theme:

web/modules/custom/figli_compta_ledger/figli_compta_ledger.links.menu.yml

@@ -29,3 +29,11 @@ figli_compta_ledger.history:
   menu_name: admin
   parent: system.admin
   weight: -8
+
+figli_compta_ledger.releve_import:
+  title: 'Importer un relevé'
+  description: 'Créer des lignes brouillon depuis un export CSV bancaire'
+  route_name: figli_compta_ledger.releve_import_form
+  menu_name: admin
+  parent: system.admin
+  weight: -7

web/modules/custom/figli_compta_ledger/figli_compta_ledger.module

@@ -119,6 +119,37 @@ function figli_compta_ledger_form_alter(&$form, FormStateInterface $form_state,
     $form['field_montant_ttc']['widget'][0]['value']['#description'] = t('Calculé automatiquement à partir du montant HT et de la TVA.');
   }
 
+  // Montant relevé bancaire: the bank statement import's immutable audit
+  // reference (see PLAN-import-releve-bancaire.md and src/Import/) --
+  // displayed as plain text, no input box at all: an editable-looking
+  // box for a value nobody may type wastes space and misleads. Replacing
+  // the widget with a #type => 'item' element is loss-proof by
+  // construction: an item submits nothing, and
+  // WidgetBase::extractFormValues() skips the field entirely when no
+  // value was submitted (its $key_exists check) -- the stored amount
+  // survives every save untouched, which is the whole point. Hidden
+  // entirely on lines that have no bank amount (manually entered ones).
+  if (isset($form['field_montant_releve'])) {
+    /** @var \Drupal\node\NodeInterface $entity */
+    $entity = $form_state->getFormObject()->getEntity();
+    if (!$entity->get('field_montant_releve')->isEmpty()) {
+      $montant = (float) $entity->get('field_montant_releve')->value;
+      // The widget's own #title can't be trusted here (Claro moves the
+      // label to its form-item wrapper and leaves an empty string on the
+      // input -- '' isn't caught by ??), so read the configured label.
+      $field_config = \Drupal\field\Entity\FieldConfig::loadByName('node', $entity->bundle(), 'field_montant_releve');
+      $form['field_montant_releve']['widget'] = [
+        '#type' => 'item',
+        '#title' => $field_config ? $field_config->getLabel() : t('Montant relevé bancaire (€)'),
+        '#markup' => '<strong class="figli-releve-value">' . number_format($montant, 2, ',', ' ') . ' €</strong>',
+        '#description' => t("Référence bancaire immuable — renseignée à l'import du relevé, jamais modifiée."),
+      ];
+    }
+    else {
+      $form['field_montant_releve']['#access'] = FALSE;
+    }
+  }
+
   // Cotisation diffuseur URSSAF (1,1%) -- only ever relevant for
   // "Entrée client" lines (the only type invoiced to a client via a
   // devis; see figli_compta_ledger_update_8006()'s docblock), so both
@@ -327,14 +358,21 @@ function figli_compta_ledger_node_form_ajax_submit(array $form, FormStateInterfa
  * Historical imports (drush migration scripts) deliberately preserve the
  * source spreadsheets' raw data, including known répartition mismatches --
  * those get surfaced as visible inconsistencies in the dashboard instead of
- * being silently fixed. Set the 'figli_compta_ledger.skip_validation' state
+ * being silently fixed. Programmatic saves that need to bypass this check
- * flag around such a bulk import to bypass this check *and* the Montant TTC
+ * (bulk imports, the inline-edit endpoints, the bank statement import) wrap
- * auto-computation below; new lines entered by associates through the form
+ * their save() in the figli_compta_ledger.skip_validation_context service
- * are never exempted from either. field_ecart is the one thing still kept
+ * (request-scoped, see \Drupal\figli_compta_ledger\SkipValidationContext).
- * in sync even under skip_validation (see below) -- separately, a second
+ * The legacy 'figli_compta_ledger.skip_validation' *state* key still works
- * flag ('figli_compta_ledger.skip_revision') additionally suppresses the
+ * for already-shipped migration scripts, but new code must use the service:
- * forced-revision block, used only by figli_compta_ledger_update_8010()'s
+ * the state key is a site-wide flag, and a concurrent normal form save
- * field_ecart backfill.
+ * hitting the same window would silently skip validation too (see
+ * AUDIT-2026-09-09.md §2.2). Either way this bypasses this check *and* the
+ * Montant TTC auto-computation below; new lines entered by associates
+ * through the form are never exempted from either. field_ecart is the one
+ * thing still kept in sync even under skip (see below) -- separately, a
+ * second state flag ('figli_compta_ledger.skip_revision') additionally
+ * suppresses the forced-revision block, used only by
+ * figli_compta_ledger_update_8010()'s field_ecart backfill.
  */
 function figli_compta_ledger_node_presave(NodeInterface $node) {
   if ($node->bundle() !== 'ligne_comptable') {
@@ -365,7 +403,8 @@ function figli_compta_ledger_node_presave(NodeInterface $node) {
     return;
   }
 
-  $skip_validation = \Drupal::state()->get('figli_compta_ledger.skip_validation', FALSE);
+  $skip_validation = \Drupal::service('figli_compta_ledger.skip_validation_context')->isSkipped()
+    || \Drupal::state()->get('figli_compta_ledger.skip_validation', FALSE);
   $montant_ht = (float) $node->get('field_montant_ht')->value;
 
   if (!$skip_validation) {
@@ -474,7 +513,7 @@ function figli_compta_ledger_node_presave(NodeInterface $node) {
 function figli_compta_ledger_theme($existing, $type, $theme, $path) {
   return [
     'figli_compta_home' => [
-      'variables' => ['can_view_history' => FALSE, 'current_route' => NULL],
+      'variables' => ['can_view_history' => FALSE, 'can_import_releve' => FALSE, 'current_route' => NULL],
       'template' => 'figli-compta-home',
     ],
     'figli_compta_dashboard' => [
@@ -489,6 +528,10 @@ function figli_compta_ledger_theme($existing, $type, $theme, $path) {
       'variables' => ['current_route' => NULL],
       'template' => 'figli-compta-dashboard-compte',
     ],
+    'figli_compta_releve_import_result' => [
+      'variables' => ['summary' => [], 'lignes_url' => NULL, 'import_url' => NULL],
+      'template' => 'figli-compta-releve-import-result',
+    ],
   ];
 }
 
@@ -511,12 +554,32 @@ function figli_compta_ledger_page_attachments(array &$attachments) {
     'figli_compta_ledger.dashboard_compte',
     'figli_compta_ledger.history',
     'figli_compta_ledger.link_entree',
+    'figli_compta_ledger.releve_import_form',
+    'figli_compta_ledger.releve_import_result',
   ];
   if (in_array(\Drupal::routeMatch()->getRouteName(), $front_end_routes, TRUE)) {
     $attachments['#attached']['library'][] = 'figli_compta_ledger/hide_admin_chrome';
   }
 }
 
+/**
+ * Implements hook_gin_ignore_sticky_form_actions().
+ *
+ * Gin's sticky action buttons (forced on whenever the core Navigation
+ * module is active, as here) relocate a form's primary submit into the
+ * Gin chrome's sticky action bar -- the very chrome this module's
+ * front-end routes deliberately hide ($front_end_routes in
+ * figli_compta_ledger_page_attachments()). Without this opt-out, the
+ * full-page import form ends up with no visible button at all: Gin's
+ * after-build moves "Importer le relevé" into the hidden bar, leaving
+ * only managed_file's own inline "Remove" button. The other forms of
+ * this module don't need it -- node forms and LinkEntreeForm are opened
+ * in modals, which Gin skips by itself (isModalOrOffcanvas()).
+ */
+function figli_compta_ledger_gin_ignore_sticky_form_actions(): array {
+  return ['figli_compta_ledger_releve_upload_form'];
+}
+
 /**
  * Implements hook_help().
  */

web/modules/custom/figli_compta_ledger/figli_compta_ledger.permissions.yml

@@ -0,0 +1,9 @@
+access figli ledger:
+  title: 'Accéder au grand livre'
+  description: 'Consulte les lignes comptables, les tableaux de bord et toutes les API du module (données financières de la SAS).'
+  restrict access: true
+
+import ligne_comptable releve:
+  title: 'Importer un relevé bancaire'
+  description: 'Téléverse un export CSV bancaire et crée des lignes comptables brouillon à trier (crée du contenu).'
+  restrict access: true

web/modules/custom/figli_compta_ledger/figli_compta_ledger.routing.yml

@@ -4,7 +4,7 @@ figli_compta_ledger.home:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::home'
     _title: 'Grand livre - SAS Figures Libres'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.dashboard:
   path: '/dashboard'
@@ -12,7 +12,7 @@ figli_compta_ledger.dashboard:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::view'
     _title: 'Tableau de bord - SAS Figures Libres'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.dashboard_repartition:
   path: '/dashboard/repartition'
@@ -20,7 +20,7 @@ figli_compta_ledger.dashboard_repartition:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::repartitionView'
     _title: 'Répartition / Soldes - SAS Figures Libres'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.dashboard_compte:
   path: '/dashboard/compte'
@@ -28,7 +28,7 @@ figli_compta_ledger.dashboard_compte:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardController::compteView'
     _title: 'Tableau de bord par compte - SAS Figures Libres'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.history:
   path: '/lignes/historique'
@@ -55,21 +55,21 @@ figli_compta_ledger.api_annees:
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\LedgerStatsController::annees'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.api_reconciliation_ouverture:
   path: '/lignes/api/reconciliation-ouverture'
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\LedgerStatsController::reconciliationOuverture'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.api_groupe_entree:
   path: '/lignes/api/groupe/{node}'
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\LedgerStatsController::groupeEntree'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
   options:
     parameters:
       node:
@@ -80,14 +80,14 @@ figli_compta_ledger.api_lignes:
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\LedgerRowsController::index'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.api_dashboard_stats:
   path: '/dashboard/api/stats'
   defaults:
     _controller: '\Drupal\figli_compta_ledger\Controller\DashboardStatsController::stats'
   requirements:
-    _permission: 'access content'
+    _permission: 'access figli ledger'
 
 figli_compta_ledger.update_type:
   path: '/lignes/{node}/type'
@@ -112,3 +112,19 @@ figli_compta_ledger.update_field:
     parameters:
       node:
         type: entity:node
+
+figli_compta_ledger.releve_import_form:
+  path: '/lignes/importer-releve'
+  defaults:
+    _form: '\Drupal\figli_compta_ledger\Form\ReleveUploadForm'
+    _title: 'Importer un relevé bancaire'
+  requirements:
+    _permission: 'import ligne_comptable releve'
+
+figli_compta_ledger.releve_import_result:
+  path: '/lignes/importer-releve/resultat'
+  defaults:
+    _controller: '\Drupal\figli_compta_ledger\Controller\ReleveImportResultController::result'
+    _title: "Résultat de l'import du relevé"
+  requirements:
+    _permission: 'import ligne_comptable releve'

web/modules/custom/figli_compta_ledger/figli_compta_ledger.services.yml

@@ -3,3 +3,12 @@ services:
     class: Drupal\figli_compta_ledger\EventSubscriber\RouteSubscriber
     tags:
       - { name: event_subscriber }
+
+  # Request-scoped répartition-check opt-out (see the class docblock: unlike
+  # the historical state key, a skip held here is invisible to concurrent
+  # requests -- audited in AUDIT-2026-09-09.md §2.2).
+  figli_compta_ledger.skip_validation_context:
+    class: Drupal\figli_compta_ledger\SkipValidationContext
+
+  figli_compta_ledger.client_matcher:
+    class: Drupal\figli_compta_ledger\Import\ClientMatcher

web/modules/custom/figli_compta_ledger/js/home.js

@@ -445,7 +445,12 @@
         parCompte,
         somme,
         ecart,
-        hasError: Math.abs(ecart) > 0.01,
+        // Visible écart = non-zero to the centime (a 0.01 mismatch is
+        // savable -- the blocking threshold stays at 0.01 server-side --
+        // but must still be shown; mirrors LedgerRowsController's
+        // hasError). 0.005 guards against float representation of
+        // stored centimes.
+        hasError: Math.abs(ecart) > 0.005,
         linkable: LINKABLE_TYPES.includes(attrs.field_type_ligne),
         entreeLieeIds: entreeLieeNodes.map((n) => n.id),
         entreeLieeLabels: entreeLieeNodes.map((n) => n.attributes.title || n.id),

web/modules/custom/figli_compta_ledger/js/ledger-form.js

@@ -136,4 +136,243 @@
       });
     }
   };
+
+  /**
+   * Répartition assistée (see PLAN-repartition-assistee.md): auto-fills
+   * the répartition amounts so the associate never does the small
+   * arithmetic by hand. Purely client-side pre-filling -- the server
+   * stays the authority (figli_compta_ledger_validate_repartition() +
+   * figli_compta_ledger_node_presave() unchanged), same philosophy as
+   * the TTC live preview above: with JS off, the form behaves exactly
+   * as before.
+   *
+   * Rules (plan §Comportement):
+   * - a value loaded from the database, or typed by the user, is
+   *   "figée" (pinned) and never moved again;
+   * - the remaining rows split (HT − somme(figées)) to the centime,
+   *   rounding remainders carried by the later rows, 0 when the
+   *   remainder is negative;
+   * - triggers: row added/removed (Paragraphs AJAX re-render ->
+   *   behavior attach), HT change, manual amount edit;
+   * - live "Réparti / Écart" line in the widget's title cell: green when
+   *   the écart is zero to the centime, red otherwise (a 0.01 écart is
+   *   savable -- blocking stays at 0.01 server-side -- but is shown,
+   *   same as /lignes does).
+   *
+   * "Manual vs assist" detection rests on a DOM property: assigning
+   * input.value programmatically fires no event, only a real user edit
+   * fires 'input'. Locks therefore survive the widget's full AJAX
+   * re-renders (every add/remove rebuilds the inputs) because they live
+   * in this closure, keyed by input name (deltas are stable -- drag
+   * handles are hidden, order never matters); the assisted{} memory is
+   * what makes a never-assisted value (i.e. anything loaded from the
+   * database) figée by construction, and keeps a stale lock harmless
+   * after a row deletion reindexes the deltas.
+   */
+  Drupal.behaviors.figliLedgerRepartition = {
+    attach: function (context) {
+      // Behaviors attach on every AJAX response with the replaced
+      // fragment as context -- the form itself only once (which is when
+      // the delegated listener below is set up), any later attach is a
+      // Paragraphs re-render and just needs a refresh. Like the TVA
+      // behavior's comment explains, context may BE the form (modal) or
+      // a fragment INSIDE it (add/remove) -- collect all three cases,
+      // then dedupe through once().
+      var ctx = (context && (context.nodeType === 1 || context.nodeType === 9)) ? context : document;
+      var forms = [];
+      if (ctx.nodeType === 1 && ctx.matches('.figli-ledger-form')) {
+        forms.push(ctx);
+      }
+      if (ctx.querySelectorAll) {
+        Array.prototype.forEach.call(ctx.querySelectorAll('.figli-ledger-form'), function (f) {
+          forms.push(f);
+        });
+      }
+      if (!forms.length && ctx.nodeType === 1 && ctx.closest) {
+        var ancestor = ctx.closest('.figli-ledger-form');
+        if (ancestor) {
+          forms.push(ancestor);
+        }
+      }
+      forms.forEach(function (form) {
+        if (once('figli-ledger-repartition', form).length) {
+          form.figliLedgerRepartition = initRepartitionAssist(form);
+        }
+        if (form.figliLedgerRepartition) {
+          form.figliLedgerRepartition.refresh();
+        }
+      });
+    }
+  };
+
+  function initRepartitionAssist(form) {
+    // input.name -> true (manual edit at some point, never move again).
+    var figees = {};
+    // input.name -> last value WE wrote (the assist's own writes).
+    var assisted = {};
+
+    var MONTANT_SEL = 'input[name$="[field_montant][0][value]"]';
+    var HT_NAME = 'field_montant_ht[0][value]';
+
+    function round2(x) {
+      return Math.round(x * 100) / 100;
+    }
+
+    function eur(x) {
+      return (x < 0 ? '-' : '') + Math.abs(x).toFixed(2).replace('.', ',') + ' €';
+    }
+
+    function widget() {
+      return form.querySelector('.field--name-field-repartition');
+    }
+
+    function amounts() {
+      var w = widget();
+      if (!w) {
+        return [];
+      }
+      return Array.prototype.slice.call(w.querySelectorAll(MONTANT_SEL));
+    }
+
+    function htValue() {
+      var ht = form.querySelector('[name="' + HT_NAME + '"]');
+      var v = ht ? parseFloat(ht.value) : NaN;
+      return isNaN(v) ? NaN : v;
+    }
+
+    // The écart lives inside the table's own th.field-label ("Répartition"
+    // heading cell), next to the Collapse-all menu -- requested layout:
+    // everything the réparation needs to know, in the table's title bar.
+    // That puts it INSIDE the widget's AJAX re-render zone (every
+    // add/remove rebuilds the table), so the element gets wiped and
+    // recreated on each refresh -- exactly what refresh() below does.
+    function ecartRow() {
+      var existing = form.querySelector('.figli-repartition-ecart');
+      if (existing) {
+        return existing;
+      }
+      var w = widget();
+      var th = w ? w.querySelector('th.field-label') : null;
+      if (!th) {
+        return null;
+      }
+      var span = document.createElement('span');
+      span.className = 'figli-repartition-ecart';
+      span.innerHTML = '<span class="figli-repartition-ecart-sum"></span> · <span class="figli-repartition-ecart-val"></span>';
+      th.appendChild(span);
+      return span;
+    }
+
+    function writeAssisted(input, value) {
+      var s = value.toFixed(2);
+      if (input.value !== s) {
+        input.value = s;
+      }
+      assisted[input.name] = s;
+    }
+
+    function refresh() {
+      var row = ecartRow();
+      var inputs = amounts();
+      if (row) {
+        // Hidden until the first répartition exists, wiped with the rest
+        // of the table on add/remove -- re-created on the next refresh.
+        row.style.display = inputs.length ? '' : 'none';
+      }
+      if (!inputs.length) {
+        return;
+      }
+      var ht = htValue();
+
+      // Classify + mark figées + sum their values.
+      var sommeFigees = 0;
+      var libres = [];
+      inputs.forEach(function (input) {
+        var value = input.value.trim();
+        var figee = !!figees[input.name]
+          || (value !== '' && String(assisted[input.name]) !== value);
+        var item = input.closest('.form-item');
+        if (item) {
+          item.classList.toggle('figli-repartition-locked', figee);
+        }
+        if (figee) {
+          var v = parseFloat(value);
+          if (!isNaN(v)) {
+            sommeFigees = round2(sommeFigees + v);
+          }
+        }
+        else {
+          libres.push(input);
+        }
+      });
+
+      // Distribute: sequential split, each row gets round(restant /
+      // restantes), remainder carried by the later rows -- sum exact to
+      // the centime (a naive HT/n leaves 0,03€ of écart on 3 rows).
+      var restant = isNaN(ht) ? NaN : round2(ht - sommeFigees);
+      libres.forEach(function (input, i) {
+        if (isNaN(restant)) {
+          // No HT to distribute yet: clear our own previous writes only.
+          if (input.value !== '' && String(assisted[input.name]) === input.value) {
+            input.value = '';
+          }
+          return;
+        }
+        var n = libres.length - i;
+        var v = restant <= 0 ? 0 : round2(restant / n);
+        writeAssisted(input, v);
+        restant = round2(restant - v);
+      });
+
+      // Live écart, mirroring the server exactly (same rounding, same
+      // 0.01 tolerance as figli_compta_ledger_node_presave()).
+      var somme = 0;
+      inputs.forEach(function (input) {
+        var v = parseFloat(input.value);
+        if (!isNaN(v)) {
+          somme = round2(somme + v);
+        }
+      });
+      var ecart = isNaN(ht) ? NaN : round2(ht - somme);
+      if (!row) {
+        return;
+      }
+      row.querySelector('.figli-repartition-ecart-sum').textContent = 'Réparti : ' + eur(somme);
+      var val = row.querySelector('.figli-repartition-ecart-val');
+      val.textContent = isNaN(ecart) ? 'Écart : —' : 'Écart : ' + eur(ecart);
+      // Green only when the écart is zero to the centime: a 0.01
+      // mismatch is still savable (the server's blocking threshold
+      // stays at 0.01) but it IS an écart -- signaled here in red,
+      // exactly as /lignes now displays it (LedgerRowsController's
+      // hasError). 0.005 guards against float representations of
+      // centime values.
+      row.classList.toggle('is-ok', !isNaN(ecart) && Math.abs(ecart) <= 0.005);
+      row.classList.toggle('is-ko', !isNaN(ecart) && Math.abs(ecart) > 0.005);
+    }
+
+    // One delegated listener on the form (survives every Paragraphs
+    // re-render, unlike per-input listeners). Programmatic writes above
+    // fire no event, so any 'input' seen here IS a human edit: lock it
+    // -- or unlock when cleared, so an emptied row becomes free again.
+    form.addEventListener('input', function (e) {
+      var t = e.target;
+      if (!t.matches) {
+        return;
+      }
+      if (t.matches(MONTANT_SEL)) {
+        if (t.value.trim() === '') {
+          delete figees[t.name];
+        }
+        else {
+          figees[t.name] = true;
+        }
+        refresh();
+      }
+      else if (t.name === HT_NAME) {
+        refresh();
+      }
+    });
+
+    return { refresh: refresh };
+  }
 })(Drupal, once);

web/modules/custom/figli_compta_ledger/src/Controller/DashboardController.php

@@ -18,6 +18,7 @@ class DashboardController extends ControllerBase {
     return [
       '#theme' => 'figli_compta_home',
       '#can_view_history' => $this->currentUser()->hasPermission('view ligne_comptable revisions'),
+      '#can_import_releve' => $this->currentUser()->hasPermission('import ligne_comptable releve'),
       '#current_route' => 'figli_compta_ledger.home',
       '#attached' => [
         'library' => ['figli_compta_ledger/home'],

web/modules/custom/figli_compta_ledger/src/Controller/LedgerActionsController.php

@@ -5,8 +5,10 @@ namespace Drupal\figli_compta_ledger\Controller;
 use Drupal\Core\Access\CsrfRequestHeaderAccessCheck;
 use Drupal\Core\Controller\ControllerBase;
 use Drupal\Core\Entity\EntityStorageException;
+use Drupal\figli_compta_ledger\SkipValidationContext;
 use Drupal\node\NodeInterface;
 use Drupal\taxonomy\Entity\Term;
+use Symfony\Component\DependencyInjection\ContainerInterface;
 use Symfony\Component\HttpFoundation\JsonResponse;
 use Symfony\Component\HttpFoundation\Request;
 
@@ -23,6 +25,24 @@ use Symfony\Component\HttpFoundation\Request;
  */
 class LedgerActionsController extends ControllerBase {
 
+  /**
+   * Request-scoped répartition-check opt-out -- see the class docblock of
+   * \Drupal\figli_compta_ledger\SkipValidationContext for why this replaced
+   * the historical global state key here.
+   *
+   * @var \Drupal\figli_compta_ledger\SkipValidationContext
+   */
+  protected $skipValidationContext;
+
+  /**
+   * {@inheritdoc}
+   */
+  public static function create(ContainerInterface $container) {
+    $instance = parent::create($container);
+    $instance->skipValidationContext = $container->get('figli_compta_ledger.skip_validation_context');
+    return $instance;
+  }
+
   /**
    * Fields editable inline from /lignes without opening the full node
    * edit form -- keys are the short names the frontend sends; values are
@@ -96,20 +116,17 @@ class LedgerActionsController extends ControllerBase {
     // (from historical data, never corrected -- see figli_compta_ledger's
     // module docblock) exactly as it was. The présave check exists to
     // catch new inconsistent entries, not to block relabeling the type of
-    // an already-migrated line, so skip it for this save only. try/finally
+    // an already-migrated line, so skip it for this save only. The
-    // guarantees the global flag clears even if save() throws for an
+    // SkipValidationContext service is request-scoped with a try/finally
-    // unrelated reason -- leaving it on would silently skip validation on
+    // inside skip(), so the check is back on the instant save() returns
-    // every other save on the site.
+    // or throws -- no global flag left hanging that a concurrent save
-    \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+    // from someone else could fall into.
     try {
-      $node->save();
+      $this->skipValidationContext->skip(fn () => $node->save());
     }
     catch (EntityStorageException $e) {
       return new JsonResponse(['error' => $e->getMessage()], 422);
     }
-    finally {
-      \Drupal::state()->delete('figli_compta_ledger.skip_validation');
-    }
 
     return new JsonResponse([
       'success' => TRUE,
@@ -167,17 +184,14 @@ class LedgerActionsController extends ControllerBase {
     // signalement changes here, montant_ht and field_repartition are
     // untouched, so skipping the répartition check for this save can
     // never introduce a mismatch -- it can only leave a pre-existing
-    // historical one exactly as it was.
+    // historical one exactly as it was. Request-scoped skip (see
-    \Drupal::state()->set('figli_compta_ledger.skip_validation', TRUE);
+    // updateType()'s comment), no global flag.
     try {
-      $node->save();
+      $this->skipValidationContext->skip(fn () => $node->save());
     }
     catch (EntityStorageException $e) {
       return new JsonResponse(['error' => $e->getMessage()], 422);
     }
-    finally {
-      \Drupal::state()->delete('figli_compta_ledger.skip_validation');
-    }
 
     if ($field === 'client') {
       $newValue = $node->get('field_client')->entity ? $node->get('field_client')->entity->label() : NULL;

web/modules/custom/figli_compta_ledger/src/Controller/LedgerRowsController.php

@@ -172,7 +172,13 @@ class LedgerRowsController extends ControllerBase {
       'parCompte' => (object) $parCompte,
       'somme' => $somme,
       'ecart' => $ecart,
-      'hasError' => abs($ecart) > 0.01,
+      // "Écart visible" == non-zero to the centime. The presave/validation
+      // BLOCKING threshold stays at > 0.01 (tolerated rounding noise is
+      // savable), but a 0.01 écart is still a real mismatch and must be
+      // shown in the table -- at > 0.01 here it displayed nothing at all.
+      // 0.005 (not 0.0) keeps float representations of stored centimes
+      // from misclassifying.
+      'hasError' => abs($ecart) > 0.005,
       'linkable' => in_array($type, self::LINKABLE_TYPES, TRUE),
       'entreeLieeIds' => array_map(fn ($n) => $n->uuid(), $entreeLieeNodes),
       'entreeLieeLabels' => array_map(fn ($n) => $n->getTitle() ?: $n->uuid(), $entreeLieeNodes),

web/modules/custom/figli_compta_ledger/src/Controller/ReleveImportResultController.php

@@ -0,0 +1,72 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Controller;
+
+use Drupal\Core\Controller\ControllerBase;
+use Drupal\Core\Routing\LocalRedirectResponse;
+use Drupal\Core\Url;
+
+/**
+ * Post-import summary page: counts, the accounting control total
+ * (file total == created + duplicates, to the centime), the list of
+ * duplicates skipped for human review, and a deep link into /lignes
+ * filtered on this batch's "IMP AAMMJJ" tag.
+ *
+ * The numbers live one-shot in the private tempstore (written by
+ * ReleveImportBatch::finished(), read + purged here): the page is only
+ * meaningful right after an import, and every user sees their own.
+ */
+class ReleveImportResultController extends ControllerBase {
+
+  /**
+   * Renders the summary of the import that just ran.
+   */
+  public function result() {
+    $store = \Drupal::service('tempstore.private')->get('figli_compta_ledger');
+    $summary = $store->get('releve_import_result');
+    if (!$summary) {
+      // Direct navigation (bookmark, back button long after the import):
+      // no numbers in memory anymore, send back to the form instead of
+      // showing an empty shell.
+      $this->messenger()->addWarning($this->t("Le résultat d'un import n'est disponible qu'immédiatement après l'import lui-même."));
+      return new LocalRedirectResponse(Url::fromRoute('figli_compta_ledger.releve_import_form')->toString());
+    }
+    $store->delete('releve_import_result');
+
+    $eur = fn ($x) => number_format((float) $x, 2, ',', ' ') . ' €';
+    $fr_date = fn ($iso) => preg_replace('/^(\d{4})-(\d{2})-(\d{2})$/', '$3/$2/$1', (string) $iso);
+
+    $view = [
+      'file_name' => $summary['file_name'],
+      'tag' => $summary['tag'],
+      'created' => (int) $summary['created'],
+      'duplicates' => (int) $summary['duplicates'],
+      'matched' => (int) $summary['matched'],
+      'unmatched' => (int) $summary['unmatched'],
+      'errors_count' => count($summary['errors']),
+      'errors' => array_map(fn ($e) => $e['libelle'] . ' — ' . $e['error'], $summary['errors']),
+      'duplicates_list' => array_map(fn ($d) => [
+        'date' => $fr_date($d['date']),
+        'montant' => $eur($d['montant']),
+        'libelle' => $d['libelle'],
+      ], $summary['duplicates_list']),
+      'file_total' => $eur($summary['file_total']),
+      'created_total' => $eur($summary['created_total']),
+      'duplicates_total' => $eur($summary['duplicates_total']),
+      'totals_ok' => (bool) $summary['totals_ok'],
+    ];
+
+    return [
+      '#theme' => 'figli_compta_releve_import_result',
+      '#summary' => $view,
+      // /lignes reads its filter state from location.hash -- the flag
+      // filter key is "tag" (see readHashState() in js/home.js), values
+      // are comma-separated flag names.
+      '#lignes_url' => Url::fromRoute('figli_compta_ledger.home')->toString() . '#tag=' . rawurlencode($summary['tag']),
+      '#import_url' => Url::fromRoute('figli_compta_ledger.releve_import_form')->toString(),
+      '#attached' => ['library' => ['figli_compta_ledger/releve_import']],
+      '#cache' => ['max-age' => 0],
+    ];
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/EventSubscriber/RouteSubscriber.php

@@ -24,7 +24,11 @@ class RouteSubscriber extends RouteSubscriberBase {
    */
   protected function alterRoutes(RouteCollection $collection) {
     if ($route = $collection->get('system.entity_autocomplete')) {
-      $route->setRequirement('_permission', 'access content');
+      // 'access figli ledger' rather than 'access content': the generic
+      // Authenticated role no longer holds the latter (removed 2026-09),
+      // and anyone entitled to see ledger autocomplete suggestions must
+      // be entitled to the ledger's data itself.
+      $route->setRequirement('_permission', 'access figli ledger');
     }
   }
 

web/modules/custom/figli_compta_ledger/src/Form/ReleveUploadForm.php

@@ -0,0 +1,184 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Form;
+
+use Drupal\Core\Form\FormBase;
+use Drupal\Core\Form\FormStateInterface;
+use Drupal\file\Entity\File;
+use Drupal\figli_compta_ledger\Import\CsvReleveParser;
+use Drupal\figli_compta_ledger\Import\ReleveImportBatch;
+use Drupal\figli_compta_ledger\Import\ReleveTransaction;
+use Drupal\taxonomy\Entity\Term;
+
+/**
+ * Upload form for a bank statement export (CSV v1 -- see
+ * PLAN-import-releve-bancaire.md). Self-service for the associates: the
+ * file lands in the *private* filesystem (financial data), is parsed in
+ * memory, deduplicated count-aware against lines already in base, then
+ * turned into "à trier" draft lines by ReleveImportBatch. Nothing here
+ * writes ledger lines directly -- everything goes through the normal
+ * Node::save() lifecycle under SkipValidationContext.
+ */
+class ReleveUploadForm extends FormBase {
+
+  /**
+   * {@inheritdoc}
+   */
+  public function getFormId(): string {
+    return 'figli_compta_ledger_releve_upload_form';
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function buildForm(array $form, FormStateInterface $form_state): array {
+    $form['releve_file'] = [
+      '#type' => 'managed_file',
+      '#title' => $this->t('Relevé bancaire (CSV)'),
+      '#upload_location' => 'private://releves',
+      // Only .csv: the OFX/CMI exports of the same account exist but
+      // are explicitly out of v1 scope (truncated labels / unstable
+      // structure -- see the plan). A clear message beats a silent
+      // failure for someone uploading them by mistake.
+      '#upload_validators' => [
+        'FileExtension' => ['extensions' => 'csv'],
+      ],
+      '#required' => TRUE,
+      '#description' => $this->t('Export CSV de la banque : colonnes « Date ; Date de valeur ; Débit ; Crédit ; Libellé ; Solde » (les fichiers .ofx et .cmi ne sont pas pris en charge pour l\'instant). Chaque transaction devient une ligne « à trier » : type, répartition et HT/TVA restent à assigner à la main.'),
+    ];
+
+    $form['actions'] = ['#type' => 'actions'];
+    $form['actions']['submit'] = [
+      '#type' => 'submit',
+      '#value' => $this->t('Importer le relevé'),
+      '#button_type' => 'primary',
+    ];
+    return $form;
+  }
+
+  /**
+   * {@inheritdoc}
+   *
+   * The idiomatic home for the parse: an invalid file is a validation
+   * error, rejected before anything is written (the file entity is only
+   * promoted in submitForm()). The parsed transactions are stashed in
+   * $form_state so the file is never parsed twice.
+   */
+  public function validateForm(array &$form, FormStateInterface $form_state): void {
+    $fids = $form_state->getValue('releve_file');
+    $fids = is_array($fids) ? $fids : [];
+    if (!$fids) {
+      // #required already covers the empty case.
+      return;
+    }
+    $file = File::load(reset($fids));
+    if (!$file) {
+      $form_state->setErrorByName('releve_file', $this->t("Le fichier téléversé n'a pas pu être retrouvé."));
+      return;
+    }
+
+    // Parse (pure, no writes). A clean form error -- never a crash page
+    // -- for anything the parser rejects.
+    try {
+      $transactions = (new CsvReleveParser())->parse($file->getFileUri());
+    }
+    catch (\RuntimeException $e) {
+      $form_state->setErrorByName('releve_file', $e->getMessage());
+      return;
+    }
+
+    $form_state->set('releve_fid', (int) $file->id());
+    $form_state->set('releve_transactions', array_map(fn ($t) => $t->toArray(), $transactions));
+  }
+
+  /**
+   * {@inheritdoc}
+   */
+  public function submitForm(array &$form, FormStateInterface $form_state): void {
+    $file = File::load($form_state->get('releve_fid'));
+    $transactions = array_map([ReleveTransaction::class, 'fromArray'], $form_state->get('releve_transactions') ?: []);
+    if (!$file || !$transactions) {
+      // Normally unreachable -- validateForm() blocks bad files before
+      // submit is reached. Defensive only.
+      $form_state->setErrorByName('releve_file', $this->t("Rien à importer : relancez l'upload."));
+      return;
+    }
+
+    // Keep the uploaded statement permanently + registered as our usage:
+    // it's accounting source material, cron must not garbage-collect it
+    // after a few hours as it would a temporary file.
+    $file->setPermanent();
+    $file->save();
+    \Drupal::service('file.usage')->add($file, 'figli_compta_ledger', 'releve_import', (int) $file->id());
+
+    // Count-aware dedup: how many times each fingerprint appears in this
+    // file (k), one grouped query for how many already exist in base
+    // (m, all provenances combined), quota = max(0, k − m).
+    $counts = [];
+    foreach ($transactions as $t) {
+      $counts[$t->fitid] = ($counts[$t->fitid] ?? 0) + 1;
+    }
+    $db_counts = [];
+    if ($counts) {
+      $select = \Drupal::database()->select('node__field_import_fitid', 'f')
+        ->condition('f.field_import_fitid_value', array_keys($counts), 'IN');
+      $select->addField('f', 'field_import_fitid_value', 'fitid');
+      $select->addExpression('COUNT(*)', 'n');
+      $select->groupBy('f.field_import_fitid_value');
+      foreach ($select->execute()->fetchAllKeyed() as $fitid => $n) {
+        $db_counts[$fitid] = (int) $n;
+      }
+    }
+    $quotas = [];
+    foreach ($counts as $fitid => $k) {
+      $quotas[$fitid] = max(0, $k - ($db_counts[$fitid] ?? 0));
+    }
+
+    // One "IMP AAMMJJ" flag term per import batch (day granularity: the
+    // same day's re-imports join the same lot) -- short on purpose, it
+    // renders as a badge in /lignes' narrow Signalement column. The
+    // associates sort lines through the existing signalement mechanism
+    // (filter + amber marker), zero new UI.
+    $tag = 'IMP ' . date('ymd');
+    $terms = \Drupal::entityTypeManager()->getStorage('taxonomy_term')
+      ->loadByProperties(['vid' => 'flag', 'name' => $tag]);
+    if ($terms) {
+      $term = reset($terms);
+    }
+    else {
+      $term = Term::create(['vid' => 'flag', 'name' => $tag]);
+      $term->save();
+    }
+
+    $file_total = 0.0;
+    $payload = [];
+    foreach ($transactions as $t) {
+      $file_total += $t->montant;
+      $payload[] = $t->toArray();
+    }
+
+    batch_set([
+      'title' => $this->t('Import du relevé bancaire'),
+      'operations' => [
+        [
+          [ReleveImportBatch::class, 'operation'],
+          [$payload, $quotas, [
+            'file_name' => $file->getFilename(),
+            'file_total' => round($file_total, 2),
+            'tag' => $tag,
+            'flag_tid' => (int) $term->id(),
+          ]],
+        ],
+      ],
+      'finished' => [ReleveImportBatch::class, 'finished'],
+      'init_message' => $this->t('Import du relevé en cours…'),
+      'progress_message' => $this->t('@current/@total'),
+      'error_message' => $this->t('L\'import a rencontré une erreur inattendue.'),
+    ]);
+
+    // Where the browser lands once the batch is done -- the result page
+    // reads its numbers from the private tempstore.
+    $form_state->setRedirect('figli_compta_ledger.releve_import_result');
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/ClientMatcher.php

@@ -0,0 +1,144 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+use Drupal\taxonomy\Entity\Term;
+
+/**
+ * Suggests which client term a bank label refers to -- conservatively:
+ * an empty match a human fills in beats a wrong match nobody re-checks
+ * (the same philosophy as the whole import feature: pre-fill, never
+ * decide).
+ *
+ * Matching is word-based, never raw substring: after normalization
+ * (uppercase, accents removed, non-alphanumerics as separators) a
+ * client's full name must appear as a contiguous word *sequence* in the
+ * label ("OVH SAS" matches "PRLV SEPA OVH SAS TWLN…" but a hypothetical
+ * client "AIR" would NOT match "CLAIR" -- the v0 substring draft of this
+ * plan had exactly that false-positive mode for short names).
+ *
+ * Pass 1: full normalized client name as contiguous word sequence. Two
+ * distinct clients matching is ambiguous → empty.
+ * Pass 2 (only if pass 1 found nothing): a single "significant" word
+ * (≥ 4 chars, not a legal-form filler like SAS/SARL) that belongs to
+ * exactly ONE client in the whole vocabulary. Several candidate clients
+ * → empty. Deliberately recall-biased: a generic-but-unique word (say
+ * "MAISON", held by a single client) can suggest the wrong client for
+ * an unrelated label -- acceptable because every imported line is
+ * flagged and manually sorted (see ReleveImportBatch), so a wrong
+ * suggestion gets corrected by a human rather than trusted.
+ */
+final class ClientMatcher {
+
+  /**
+   * Legal-form filler words never significant on their own.
+   */
+  private const STOPWORDS = ['SAS', 'SARL', 'SA', 'SASU', 'EURL', 'SCI', 'SCOP', 'ASSOCIATION', 'GMBH', 'SNC'];
+
+  /**
+   * Loaded client vocabulary, shape: [['term' => Term, 'words' => string[]]].
+   *
+   * @var array|null
+   */
+  private ?array $clients = NULL;
+
+  /**
+   * Returns the client term a bank label most likely refers to, or NULL
+   * when nothing safe can be said. Never creates a term (unlike flag
+   * auto-creation) -- the client vocabulary stays curated by hand.
+   */
+  public function match(string $libelle): ?Term {
+    $words = $this->words($libelle);
+    if (!$words) {
+      return NULL;
+    }
+    $clients = $this->loadClients();
+    if (!$clients) {
+      return NULL;
+    }
+
+    // Pass 1: full name as a contiguous word sequence, unique candidate.
+    $pass1 = [];
+    foreach ($clients as $client) {
+      if (self::containsSequence($words, $client['words'])) {
+        $pass1[$client['term']->id()] = $client['term'];
+      }
+    }
+    if (count($pass1) === 1) {
+      return reset($pass1);
+    }
+    if (count($pass1) > 1) {
+      return NULL;
+    }
+
+    // Pass 2: a significant word owned by exactly one client vocabulary.
+    $pass2 = [];
+    foreach ($clients as $client) {
+      foreach ($client['words'] as $word) {
+        if (mb_strlen($word) < 4 || in_array($word, self::STOPWORDS, TRUE)) {
+          continue;
+        }
+        if (in_array($word, $words, TRUE)) {
+          $pass2[$client['term']->id()] = $client['term'];
+          break;
+        }
+      }
+    }
+    if (count($pass2) === 1) {
+      return reset($pass2);
+    }
+    return NULL;
+  }
+
+  /**
+   * Uppercase, accent-free word tokens: "EPAU / POPSU" → ["EPAU","POPSU"].
+   *
+   * @return string[]
+   */
+  private function words(string $text): array {
+    $transliterated = \Drupal::transliteration()->transliterate($text, 'fr');
+    $upper = mb_strtoupper($transliterated);
+    $words = preg_split('/[^A-Z0-9]+/', $upper, -1, PREG_SPLIT_NO_EMPTY);
+    return $words === FALSE ? [] : $words;
+  }
+
+  /**
+   * Loads (once per request) every client term with its normalized words.
+   */
+  private function loadClients(): array {
+    if ($this->clients !== NULL) {
+      return $this->clients;
+    }
+    $this->clients = [];
+    $terms = \Drupal::entityTypeManager()->getStorage('taxonomy_term')
+      ->loadByProperties(['vid' => 'client']);
+    foreach ($terms as $term) {
+      $words = $this->words($term->label());
+      if ($words) {
+        $this->clients[] = ['term' => $term, 'words' => $words];
+      }
+    }
+    return $this->clients;
+  }
+
+  /**
+   * Whether $needle appears in $haystack as a contiguous word sequence.
+   */
+  private static function containsSequence(array $haystack, array $needle): bool {
+    $n = count($needle);
+    $h = count($haystack);
+    if ($n === 0 || $n > $h) {
+      return FALSE;
+    }
+    for ($i = 0; $i <= $h - $n; $i++) {
+      for ($j = 0; $j < $n; $j++) {
+        if ($haystack[$i + $j] !== $needle[$j]) {
+          continue 2;
+        }
+      }
+      return TRUE;
+    }
+    return FALSE;
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/CsvReleveParser.php

@@ -0,0 +1,160 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+/**
+ * Parses the CSV export of the SAS bank account into ReleveTransaction
+ * objects. Built from (and verified against) the real sample in
+ * sources-compta/extrais de comptes/00021322002.csv: `;`-separated,
+ * ISO-8859-1 encoded, columns "Date;Date de valeur;Débit;Crédit;Libellé;
+ * Solde", dates JJ/MM/AAAA, French decimal comma, exactly one of
+ * Débit/Crédit filled per row. The Solde column is ignored (no balance
+ * reconciliation in v1).
+ *
+ * Any deviation (wrong header, unparsable date/amount, empty label) throws
+ * a RuntimeException with a clear, user-facing French message -- the upload
+ * form catches it and shows a form error, never a raw crash page. Nothing
+ * is written to the database from here: parsing is a pure in-memory step.
+ */
+final class CsvReleveParser {
+
+  /**
+   * The exact header (after ISO-8859-1 → UTF-8 conversion) a file must
+   * carry to be considered a supported statement export.
+   */
+  private const HEADER = ['Date', 'Date de valeur', 'Débit', 'Crédit', 'Libellé', 'Solde'];
+
+  /**
+   * Parses a file by URI (any stream wrapper, typically private://).
+   *
+   * @return \Drupal\figli_compta_ledger\Import\ReleveTransaction[]
+   *   Every data row as a transaction, in file order.
+   *
+   * @throws \RuntimeException
+   *   With a ready-to-display message when the file isn't a supported
+   *   statement export.
+   */
+  public function parse(string $uri): array {
+    $stream = @fopen($uri, 'r');
+    if ($stream === FALSE) {
+      throw new \RuntimeException("Le fichier téléversé n'a pas pu être relu depuis le stockage privé.");
+    }
+    // Confirmed ISO-8859-1 on the real sample: a naive UTF-8 read would
+    // corrupt every accented label -- the one truly silent bug risk of
+    // this parser. The filter converts as fgetcsv() reads.
+    stream_filter_append($stream, 'convert.iconv.ISO-8859-1/UTF-8');
+
+    // Explicit enclosure + empty $escape: PHP 8.4 deprecates relying on
+    // the default escape (backslash), whose legacy behavior would let a
+    // stray "\" in a bank label swallow the next character -- with ''
+    // the bank's own quotes stay the only special characters.
+    $header = fgetcsv($stream, NULL, ';', '"', '');
+    if ($header === FALSE) {
+      fclose($stream);
+      throw new \RuntimeException('Le fichier est vide.');
+    }
+    $header = array_map(fn ($h) => trim((string) $h), $header);
+    if ($header !== self::HEADER) {
+      fclose($stream);
+      throw new \RuntimeException('Format de fichier non reconnu. En-tête attendu : « ' . implode(';', self::HEADER) . ' ». Seul l\'export CSV de la banque est pris en charge pour l\'instant (.ofx et .cmi non encore).');
+    }
+
+    $transactions = [];
+    $line = 1;
+    while (($row = fgetcsv($stream, NULL, ';', '"', '')) !== FALSE) {
+      $line++;
+      // Fully blank rows are just padding at the end of some exports.
+      if (trim(implode('', array_map('strval', $row))) === '') {
+        continue;
+      }
+      if (count($row) < 6) {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : nombre de colonnes inattendu (" . count($row) . ", 6 attendues).");
+      }
+
+      $dateRaw = trim((string) $row[0]);
+      if (!preg_match('/^(\d{2})\/(\d{2})\/(\d{4})$/', $dateRaw, $m) || !checkdate((int) $m[2], (int) $m[1], (int) $m[3])) {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : date « $dateRaw » invalide (JJ/MM/AAAA attendu).");
+      }
+      $date = $m[3] . '-' . $m[2] . '-' . $m[1];
+
+      $debit = trim((string) $row[2]);
+      $credit = trim((string) $row[3]);
+      if ($debit !== '' && $credit !== '') {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : Débit et Crédit renseignés simultanément, format inattendu.");
+      }
+      // A Débit is money out whatever sign the bank exported it with
+      // (the sample already stores it negative; -abs() normalizes any
+      // sibling export that doesn't), a Crédit is money in.
+      if ($debit !== '') {
+        $montant = -abs($this->parseAmount($debit, $line));
+      }
+      elseif ($credit !== '') {
+        $montant = abs($this->parseAmount($credit, $line));
+      }
+      else {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : ni Débit ni Crédit renseigné.");
+      }
+
+      $libelle = self::normalizeLibelle((string) $row[4]);
+      if ($libelle === '') {
+        fclose($stream);
+        throw new \RuntimeException("Ligne $line : libellé vide, impossible de tracer la transaction.");
+      }
+
+      $transactions[] = new ReleveTransaction(
+        $date,
+        $montant,
+        $libelle,
+        self::fitid($date, $montant, $libelle),
+      );
+    }
+    fclose($stream);
+
+    if (!$transactions) {
+      throw new \RuntimeException("Aucune transaction trouvée dans le fichier (en-tête seul).");
+    }
+    return $transactions;
+  }
+
+  /**
+   * Fingerprint of one transaction: 'csv:' + sha1(date | signed amount to
+   * the centime | whitespace-normalized label). No case-folding -- two
+   * exports of the same account reproduce labels byte for byte, and the
+   * fingerprint must stay stable for the count-aware dedup to recognize
+   * an already-imported transaction years later.
+   *
+   * The amount goes in as a fixed 2-decimal string ("−1234.56") so no
+   * floating-point representation ever enters the hash.
+   */
+  public static function fitid(string $date, float $montant, string $normalizedLibelle): string {
+    return 'csv:' . sha1($date . '|' . number_format($montant, 2, '.', '') . '|' . $normalizedLibelle);
+  }
+
+  /**
+   * Trim + collapse internal whitespace runs to one space: stray double
+   * spaces would otherwise make the same transaction fingerprint
+   * differently across two exports of the same account.
+   */
+  public static function normalizeLibelle(string $libelle): string {
+    return trim((string) preg_replace('/\s+/u', ' ', $libelle));
+  }
+
+  /**
+   * French decimal ("1 234,56", "-45,89") → float, with a hard format
+   * check -- anything unexpected rejects the whole file with the line
+   * number rather than being silently coerced.
+   */
+  private function parseAmount(string $raw, int $line): float {
+    $clean = str_replace([' ', "\xC2\xA0"], '', $raw);
+    $clean = str_replace(',', '.', $clean);
+    if (!preg_match('/^[+-]?\d+(\.\d+)?$/', $clean)) {
+      throw new \RuntimeException("Ligne $line : montant « $raw » invalide.");
+    }
+    return (float) $clean;
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/ReleveImportBatch.php

@@ -0,0 +1,181 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+use Drupal\Core\Entity\EntityStorageException;
+use Drupal\node\Entity\Node;
+use Drupal\taxonomy\Entity\Term;
+
+/**
+ * Batch backend of the bank statement import: turns the parsed
+ * transactions into ligne_comptable nodes, ~25 per PHP-FPM request
+ * (several hundred transactions would blow the memory/time budget of a
+ * single request -- no Batch API precedent existed in this module
+ * before this).
+ *
+ * Count-aware dedup (see PLAN-import-releve-bancaire.md): for every
+ * fingerprint, the file tells how many times the transaction appears (k)
+ * and the database how many are already imported (m) -- the batch then
+ * creates max(0, k − m) lines. That imports every legitimate duplicate
+ * (two identical transfers the same day) while still recognizing an
+ * already-imported transaction across overlapping files.
+ *
+ * Every created line goes through SkipValidationContext (request-scoped,
+ * NOT the historical state key): répartition is deliberately empty, so
+ * the presave invariant sum(répartition) == montant_ht must not fire --
+ * field_ecart (= montant_ht) still gets computed and drives the existing
+ * "à trier" red marker on /lignes.
+ */
+final class ReleveImportBatch {
+
+  /**
+   * Transactions processed per batch step.
+   */
+  const CHUNK = 25;
+
+  /**
+   * Batch operation -- called repeatedly by Drupal until finished.
+   *
+   * @param array $transactions
+   *   ReleveTransaction::toArray() payloads, in file order.
+   * @param array $quotas
+   *   fitid => remaining lines to create (k − m, floored at 0).
+   * @param array $meta
+   *   Immutable import metadata: file_name, file_total (sum of every
+   *   transaction's signed amount, the control total), tag (flag term
+   *   name), flag_tid.
+   * @param array $context
+   *   Batch context (sandbox holds index + mutable quotas, results hold
+   *   the accumulators finished() assembles the summary from).
+   */
+  public static function operation(array $transactions, array $quotas, array $meta, array &$context): void {
+    if (!isset($context['sandbox']['index'])) {
+      $context['sandbox']['index'] = 0;
+      $context['sandbox']['total'] = count($transactions);
+      $context['sandbox']['quotas'] = $quotas;
+      // Seed results with the immutable import metadata (no key
+      // collision with the accumulators) + the zeroed accumulators.
+      $context['results'] += $meta + [
+        'created' => 0,
+        'duplicates' => 0,
+        'matched' => 0,
+        'unmatched' => 0,
+        'created_total' => 0.0,
+        'duplicates_total' => 0.0,
+        'duplicates_list' => [],
+        'errors' => [],
+      ];
+    }
+
+    /** @var \Drupal\figli_compta_ledger\SkipValidationContext $skip */
+    $skip = \Drupal::service('figli_compta_ledger.skip_validation_context');
+    /** @var \Drupal\figli_compta_ledger\Import\ClientMatcher $matcher */
+    $matcher = \Drupal::service('figli_compta_ledger.client_matcher');
+
+    $end = min($context['sandbox']['index'] + self::CHUNK, $context['sandbox']['total']);
+    while ($context['sandbox']['index'] < $end) {
+      $t = ReleveTransaction::fromArray($transactions[$context['sandbox']['index']]);
+
+      // Count-aware dedup: quota exhausted → already in base (this many
+      // times), skip but surface it on the result page for human review.
+      if (($context['sandbox']['quotas'][$t->fitid] ?? 0) <= 0) {
+        $context['results']['duplicates']++;
+        $context['results']['duplicates_total'] += $t->montant;
+        $context['results']['duplicates_list'][] = [
+          'date' => $t->date,
+          'montant' => $t->montant,
+          'libelle' => $t->libelle,
+        ];
+        $context['sandbox']['index']++;
+        continue;
+      }
+      $context['sandbox']['quotas'][$t->fitid]--;
+
+      $client = $matcher->match($t->libelle);
+      // Sensible truncate for the required title field: the full label
+      // lives in field_notes, the title only backs it up as fallback
+      // (same libelle display rule as everywhere in /lignes).
+      $node = Node::create([
+        'type' => 'ligne_comptable',
+        'title' => mb_substr($t->libelle, 0, 255),
+        'uid' => \Drupal::currentUser()->id(),
+        'status' => 1,
+        'field_date_ligne' => $t->date,
+        'field_type_ligne' => 'autre',
+        // Immutable audit reference (written here, never again), plus
+        // the three "same value to start with" fields the associate
+        // corrects while sorting (see PLAN's HT vs TTC section).
+        'field_montant_releve' => $t->montant,
+        'field_montant_ht' => $t->montant,
+        'field_montant_ttc' => $t->montant,
+        'field_tva' => 0,
+        'field_notes' => $t->libelle,
+        'field_import_fitid' => $t->fitid,
+        'field_client' => $client ? $client->id() : NULL,
+        'field_flag' => [$meta['flag_tid']],
+      ]);
+      try {
+        $skip->skip(fn () => $node->save());
+        $context['results']['created']++;
+        $context['results']['created_total'] += $t->montant;
+        $client ? $context['results']['matched']++ : $context['results']['unmatched']++;
+      }
+      catch (EntityStorageException $e) {
+        $context['results']['errors'][] = [
+          'libelle' => $t->libelle,
+          'error' => $e->getMessage(),
+        ];
+      }
+      $context['sandbox']['index']++;
+    }
+
+    $context['message'] = t('Import du relevé : @done/@total transactions', [
+      '@done' => $context['sandbox']['index'],
+      '@total' => $context['sandbox']['total'],
+    ]);
+    $context['finished'] = $context['sandbox']['total'] > 0
+      ? $context['sandbox']['index'] / $context['sandbox']['total']
+      : 1;
+  }
+
+  /**
+   * Batch finished callback: assembles the summary the result page
+   * reads -- including the accounting control total (file total must
+   * equal created + duplicates, to the centime; if not, a parsing bug
+   * silently ate a line somewhere, and the page says so loudly) -- and
+   * stores it in the private tempstore (per-user, request-safe), where
+   * ReleveImportResultController picks it up once and purges it.
+   */
+  public static function finished(bool $success, array $results, array $operations): void {
+    if (!$success) {
+      \Drupal::messenger()->addError("L'import a échoué à mi-parcours. Les transactions déjà traitées sont enregistrées ; relancez l'import du même fichier, le dédoublonnage ne recréera que ce qui manque.");
+      return;
+    }
+
+    $created_total = round((float) ($results['created_total'] ?? 0.0), 2);
+    $duplicates_total = round((float) ($results['duplicates_total'] ?? 0.0), 2);
+    $file_total = round((float) ($results['file_total'] ?? 0.0), 2);
+
+    $summary = [
+      'file_name' => (string) ($results['file_name'] ?? ''),
+      'tag' => (string) ($results['tag'] ?? ''),
+      'created' => (int) ($results['created'] ?? 0),
+      'duplicates' => (int) ($results['duplicates'] ?? 0),
+      'matched' => (int) ($results['matched'] ?? 0),
+      'unmatched' => (int) ($results['unmatched'] ?? 0),
+      'errors' => $results['errors'] ?? [],
+      'duplicates_list' => $results['duplicates_list'] ?? [],
+      'file_total' => $file_total,
+      'created_total' => $created_total,
+      'duplicates_total' => $duplicates_total,
+      // To the centime: every parsed transaction was either created or
+      // recognized as already in base. Any drift means a line vanished
+      // -- never expected, always announced.
+      'totals_ok' => abs($file_total - $created_total - $duplicates_total) < 0.005,
+    ];
+
+    \Drupal::service('tempstore.private')->get('figli_compta_ledger')
+      ->set('releve_import_result', $summary);
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/Import/ReleveTransaction.php

@@ -0,0 +1,47 @@
+<?php
+
+namespace Drupal\figli_compta_ledger\Import;
+
+/**
+ * One bank statement transaction, in the neutral shape every parser
+ * (CSV today, OFX/CMI maybe later) produces -- the rest of the import
+ * chain (dedup, client matching, node creation) only ever sees this.
+ *
+ * $date: AAAA-MM-JJ (converted from the bank format at parse time).
+ * $montant: signed, negative = money out (Débit), to the centime.
+ * $libelle: raw bank label (full, untruncated in CSV), the basis for
+ *   client matching and the line's visible Notes.
+ * $fitid: dedup fingerprint, see CsvReleveParser::fitid().
+ */
+final class ReleveTransaction {
+
+  public function __construct(
+    public readonly string $date,
+    public readonly float $montant,
+    public readonly string $libelle,
+    public readonly string $fitid,
+  ) {}
+
+  /**
+   * Plain-array shape for Batch API serialization (operation args and
+   * sandbox are serialized between requests).
+   */
+  public function toArray(): array {
+    return [
+      'date' => $this->date,
+      'montant' => $this->montant,
+      'libelle' => $this->libelle,
+      'fitid' => $this->fitid,
+    ];
+  }
+
+  public static function fromArray(array $values): self {
+    return new self(
+      (string) $values['date'],
+      (float) $values['montant'],
+      (string) $values['libelle'],
+      (string) $values['fitid'],
+    );
+  }
+
+}

web/modules/custom/figli_compta_ledger/src/SkipValidationContext.php

@@ -0,0 +1,64 @@
+<?php
+
+namespace Drupal\figli_compta_ledger;
+
+/**
+ * Request-scoped opt-out of the répartition invariant check in
+ * figli_compta_ledger_node_presave().
+ *
+ * The historical state key ('figli_compta_ledger.skip_validation') is a flag
+ * shared by every request on the site, stored in the database: while a
+ * programmatic save (inline type change, bank statement import) holds it,
+ * a *concurrent* normal form save happening in another PHP-FPM request would
+ * silently skip validation too -- exactly the kind of hole an integrity
+ * check must never have. This service lives in the dependency injection
+ * container of its own request, so a skip here is physically invisible to
+ * every other request; the depth counter makes nested skips safe and the
+ * try/finally in skip() guarantees it unwinds on exceptions as well as on
+ * normal completion.
+ *
+ * The state key is still honored by node_presave() for backward compatibility
+ * with already-shipped migration scripts, but new code (batch imports,
+ * future migrations) must use this service instead.
+ */
+final class SkipValidationContext {
+
+  /**
+   * Current skip depth (0 = validation active).
+   *
+   * @var int
+   */
+  private int $depth = 0;
+
+  /**
+   * Runs $operation with the répartition-sum check disabled for this
+   * request only, restoring it afterwards whatever happens.
+   *
+   * @param callable $operation
+   *   Typically fn () => $node->save().
+   *
+   * @return mixed
+   *   Whatever $operation returns.
+   */
+  public function skip(callable $operation): mixed {
+    $this->depth++;
+    try {
+      return $operation();
+    }
+    finally {
+      $this->depth--;
+    }
+  }
+
+  /**
+   * Whether the répartition-sum check is currently disabled for this
+   * request. Read by figli_compta_ledger_node_presave().
+   *
+   * @return bool
+   *   TRUE when a skip() is currently in progress.
+   */
+  public function isSkipped(): bool {
+    return $this->depth > 0;
+  }
+
+}

web/modules/custom/figli_compta_ledger/templates/figli-compta-home.html.twig

@@ -14,12 +14,6 @@
 {% verbatim %}
 <div id="figli-home-app">
   <div class="figli-toolbar">
-    <a href="/node/add/ligne_comptable" class="button button--primary" @click.prevent="openAddForm">+ Ajouter une ligne</a>
-    {% endverbatim %}
-    {% if can_view_history %}
-      <a href="{{ path('figli_compta_ledger.history') }}" class="button">Historique</a>
-    {% endif %}
-    {% verbatim %}
 
     <label>Compte
       <span class="figli-filter-row">
@@ -265,8 +259,16 @@
       </tbody>
       <tfoot>
         <tr class="figli-totals-row">
-          <td class="actions-col"></td>
+          <td colspan="7">
-          <td colspan="6">
+            <a href="/node/add/ligne_comptable" class="button button--primary" @click.prevent="openAddForm">+ Ajouter une ligne</a>
+            {% endverbatim %}
+            {% if can_import_releve %}
+              <a href="{{ path('figli_compta_ledger.releve_import_form') }}" class="button">Importer un relevé</a>
+            {% endif %}
+            {% if can_view_history %}
+              <a href="{{ path('figli_compta_ledger.history') }}" class="button">Historique</a>
+            {% endif %}
+            {% verbatim %}
             Solde {{ currentYear || '…' }} (créditeur / débiteur)
             <span v-if="currentYearLoading" class="figli-note">chargement…</span>
           </td>
@@ -337,8 +339,7 @@
           </tbody>
           <tfoot>
             <tr class="figli-totals-row">
-              <td class="actions-col"></td>
+              <td colspan="6">Solde entrées et sorties liées (créditeur / débiteur)</td>
-              <td colspan="5">Solde entrées et sorties liées (créditeur / débiteur)</td>
               <td class="amount">{{ drilldownTotals ? formatEur(drilldownTotals.montant_ht) : '' }}</td>
               <td class="amount">{{ drilldownTotals ? formatEur(drilldownTotals.montant_ttc) : '' }}</td>
               <td v-for="c in modalComptes" :key="c" class="amount compte-col" :class="drilldownTotals ? soldeClass(drilldownTotals.par_compte[c]) : ''">{{ drilldownTotals && drilldownTotals.par_compte[c] !== undefined ? formatEur(drilldownTotals.par_compte[c]) : '' }}</td>

web/modules/custom/figli_compta_ledger/templates/figli-compta-releve-import-result.html.twig

@@ -0,0 +1,80 @@
+{#
+  Résultat d'import d'un relevé bancaire (ReleveImportResultController).
+  Page simple sans Vue : Twig rend tout, les chiffres viennent du tempstore
+  privé (une seule lecture, purgée aussitôt). Mêmes classes de navigation
+  que les autres pages du module (figli-page-nav, admin-chrome.css).
+#}
+<nav class="figli-page-nav">
+  <a href="{{ path('figli_compta_ledger.home') }}">Grand livre</a>
+  <a href="{{ path('figli_compta_ledger.dashboard') }}">SAS</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_repartition') }}">Répartition/Soldes</a>
+  <a href="{{ path('figli_compta_ledger.dashboard_compte') }}">Par compte</a>
+</nav>
+<div class="figli-releve-result">
+  <h2>Import terminé — {{ summary.file_name }}</h2>
+  <p class="figli-releve-tag">Chaque ligne créée porte le signalement
+    <span class="figli-flag-badge">{{ summary.tag }}</span> et apparaît sur
+    <a href="{{ lignes_url }}">/lignes</a> avec un liseré rouge (répartition à faire) tant qu'elle n'a pas été triée.</p>
+
+  <div class="figli-releve-stats">
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.created }}</span>
+      <span class="figli-releve-stat-label">lignes créées</span>
+    </div>
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.duplicates }}</span>
+      <span class="figli-releve-stat-label">doublons déjà en base (ignorés)</span>
+    </div>
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.matched }}</span>
+      <span class="figli-releve-stat-label">clients rapprochés</span>
+    </div>
+    <div class="figli-releve-stat">
+      <span class="figli-releve-stat-value">{{ summary.unmatched }}</span>
+      <span class="figli-releve-stat-label">sans client (à remplir)</span>
+    </div>
+  </div>
+
+  <h3>Totaux de contrôle</h3>
+  <table class="figli-releve-totals">
+    <tbody>
+      <tr><th scope="row">Somme des mouvements du fichier</th><td class="figli-releve-amount">{{ summary.file_total }}</td></tr>
+      <tr><th scope="row">Somme des lignes créées</th><td class="figli-releve-amount">{{ summary.created_total }}</td></tr>
+      <tr><th scope="row">Somme des doublons ignorés</th><td class="figli-releve-amount">{{ summary.duplicates_total }}</td></tr>
+    </tbody>
+  </table>
+  {% if summary.totals_ok %}
+    <p class="figli-releve-ok">Équilibre vérifié au centime : aucun mouvement perdu ni dupliqué.</p>
+  {% else %}
+    <p class="figli-releve-alert">Anomalie de parsing : la somme des mouvements du fichier ne correspond pas à « créées + doublons ». Vérifiez le fichier source et les lignes importées avant de trier le lot.</p>
+  {% endif %}
+
+  {% if summary.errors_count %}
+    <h3>Erreurs ({{ summary.errors_count }})</h3>
+    <ul class="figli-releve-errors">
+      {% for e in summary.errors %}<li>{{ e }}</li>{% endfor %}
+    </ul>
+  {% endif %}
+
+  {% if summary.duplicates_list %}
+    <h3>Doublons ignorés ({{ summary.duplicates_list|length }})</h3>
+    <p>Ces transactions figuraient déjà en base (empreinte identique, toutes provenances confondues). Vérifiez la liste si vous attendiez un mouvement.</p>
+    <div class="figli-releve-dup-wrap">
+      <table class="figli-releve-dups">
+        <thead>
+          <tr><th scope="col">Date</th><th scope="col">Montant</th><th scope="col">Libellé</th></tr>
+        </thead>
+        <tbody>
+          {% for d in summary.duplicates_list %}
+            <tr><td>{{ d.date }}</td><td class="figli-releve-amount">{{ d.montant }}</td><td>{{ d.libelle }}</td></tr>
+          {% endfor %}
+        </tbody>
+      </table>
+    </div>
+  {% endif %}
+
+  <div class="figli-releve-actions">
+    <a class="button button--primary" href="{{ lignes_url }}">Voir les lignes importées sur /lignes</a>
+    <a class="button" href="{{ import_url }}">Importer un autre relevé</a>
+  </div>
+</div>