v0.3.1

Upgrading

• Rebuild and reload: make all, then wealthdb reload -a. Gold migrations
  0104–0106 apply on the first read-write open. Many adapters changed what
  they emit, so a plain load is not enough.
• AngelList: rebuild the silver once with ./angellist load --force. The
  loader now follows the portal's own marks.
• The Go module path is now github.com/smartpointer-com/wealthdb/wealthdb.
• Contributors: run make hooks once. A pre-commit hook then refuses a
  commit that make lint fails on or rewrites.

New configuration

• declared_accounts names an account the household owns at an institution
  no collector reads. Give it a kind and a tax wrapper, and moves to it stay
  inside the household's cash.
• far on a spending or income rule names the account on the other side of
  the move the rule places. It can name a declared account.
• spending.internal_transfer_matching.names tells the matcher which account
  a narrative names as the other side of a move, so the two legs pair with
  each other rather than with a nearby look-alike.

Reports

• Cash flow: the residual node Untracked accounts is now
  Unpaired transfers. It splits into No far account and
  Fenced-out account. Every row there is a missing counter-leg or an
  account not yet declared.
• Cash flow coverage reads in-kind transfers and stopped balance series
  honestly.
• Returns: cash accounts emit no rows of their own at any grain. A portfolio
  or source that holds only cash accounts disappears with them.
• Income: new type INCOME_ENERGY_FEED_IN. Benefits no longer include tax
  refunds.
• wealthdb version prints the bare tag only for a clean build of a release
  tag. Any other build prints <last release> nightly <commit>.

Sources

• UBS: accounts outside the MT940 delivery keep their export rows. A currency
  conversion the statement describes books its other leg. Dividends paid into
  such accounts are booked from the corporate-action confirmation. A renamed
  security no longer duplicates its movement.
• Schwab: short sales, covers, fees and withholdings get their own kinds. A
  dividend clawback nets instead of booking twice. The api/web cut starts
  where the api history starts.
• Fidelity: a correction keeps its sign. A closed account's wind-up gets its
  missing out-legs. Supplied-statement fees no longer double the feed's.
• SVB: deposit accounts are typed cash. Renames, conversions and reverse
  splits book as corporate actions.
• AngelList: an exit paid in shares pairs with the broker's receipt through
  the equity-transfer ledger. Positions follow the portal's marks.
• Chase: an export cheque takes the payee its statement prints.
• First Citizens: memo-posted items and re-issued ids are stored once. The
  bank's own category reaches gold.
• EquityZen: a distribution's fee is its own leg.
• Swissquote: login detection fixed.
• VIAC: reads the tagged decimals the wealth summary now sends.

Build and docs

• make lint runs gofmt, go vet and ruff, and the tree passes it.
• Collectors share money, statement-period, document and sign-in helpers in
  collectorkit.
• Agent rules live in AGENTS.md. CLAUDE.md is a symlink to it.
• The README describes what the suite does, with examples.