Initial state for GitNexus analysis

apps/e2e/tests/sepa-batch.spec.ts

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+/**
+ * E2E Test: SEPA Batch Processing
+ */
+import { test, expect } from '@playwright/test';
+
+test.describe('SEPA / Finance', () => {
+  test('create SEPA direct debit batch, add items, generate XML', async ({ page }) => {
+    // Create batch
+    // Add items with valid IBANs
+    // Generate XML
+    // Verify pain.008.003.02 format
+    // Verify amounts sum correctly
+  });
+
+  test('IBAN validation rejects invalid IBANs', async ({ page }) => {
+    // Try to add item with invalid IBAN
+    // Verify rejection
+  });
+
+  test('invoice creation with line items', async ({ page }) => {
+    // Create invoice
+    // Add 3 line items
+    // Verify subtotal, tax, total calculations
+  });
+});