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* feat(enable-banking): safe pending transaction merge with sync re-import prevention * preserve all merged pending IDs across syncs * fix(enable-banking): harden merge locking, safe logging, and non-blocking index * fix(enable-banking): use safe external ID in invalid currency log * refactor(models): centralize pending transaction SQL logic Move the SQL fragment used to identify pending transactions from the `Entry` model to a constant in the `Transaction` model. This improves maintainability and ensures that the logic for determining if a transaction is pending is defined in a single location. * fix(enable-banking): drop dead manual_merge index, use lateral join for excluded IDs * No net schema changes --------- Co-authored-by: Juan José Mata <jjmata@jjmata.com>