V2.0: Refonte système bancaire - DB SQLite, RIB FR, TVA auto, multi-banques

- Remplace JSON par SQLite (aiosqlite) pour atomicité et intégrité
- Nouveau format RIB français avec checksum modulo 97
- Chaque banque a son propre rôle Discord (isolation par serveur)
- TVA automatique Particulier -> Entreprise, redirection au Fisc
- Institutions gouvernementales avec droit d'audit optionnel
- Commandes: /gouv, /banque, /audit, /mes-ribs
- Supprime: 16 anciens fichiers (entreprises, FBM, URSAFF, etc.)
- Reset complet des données, repart de zéro

utils/db.py

@@ -0,0 +1,82 @@
+import aiosqlite
+import os
+
+DB_PATH = os.path.join(os.path.dirname(__file__), "..", "data", "bank_v2.db")
+
+SCHEMA = """
+CREATE TABLE IF NOT EXISTS banks (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    guild_id INTEGER NOT NULL,
+    name TEXT NOT NULL,
+    role_id INTEGER NOT NULL,
+    establishment_code INTEGER NOT NULL,
+    vault_balance REAL DEFAULT 0.0,
+    clients_total_balance REAL DEFAULT 0.0,
+    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE(guild_id, name),
+    UNIQUE(guild_id, establishment_code)
+);
+
+CREATE TABLE IF NOT EXISTS accounts (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    guild_id INTEGER NOT NULL,
+    bank_id INTEGER NOT NULL,
+    user_id INTEGER NOT NULL,
+    rib TEXT NOT NULL UNIQUE,
+    account_type TEXT NOT NULL CHECK(account_type IN ('particulier', 'entreprise')),
+    solde REAL DEFAULT 0.0,
+    tva_rate REAL DEFAULT 0.0,
+    password TEXT,
+    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+    FOREIGN KEY (bank_id) REFERENCES banks(id) ON DELETE CASCADE,
+    UNIQUE(guild_id, bank_id, user_id, account_type)
+);
+
+CREATE TABLE IF NOT EXISTS institutions (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    guild_id INTEGER NOT NULL,
+    name TEXT NOT NULL,
+    role_id INTEGER,
+    can_audit_all INTEGER DEFAULT 0,
+    created_at TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+    UNIQUE(guild_id, name)
+);
+
+CREATE TABLE IF NOT EXISTS fisc_config (
+    guild_id INTEGER PRIMARY KEY,
+    institution_id INTEGER,
+    FOREIGN KEY (institution_id) REFERENCES institutions(id) ON DELETE SET NULL
+);
+
+CREATE TABLE IF NOT EXISTS transactions (
+    id INTEGER PRIMARY KEY AUTOINCREMENT,
+    guild_id INTEGER NOT NULL,
+    emetteur_rib TEXT,
+    destinataire_rib TEXT,
+    emetteur_id INTEGER,
+    destinataire_id INTEGER,
+    montant REAL NOT NULL,
+    type TEXT NOT NULL,
+    date TIMESTAMP DEFAULT CURRENT_TIMESTAMP,
+    metadata TEXT
+);
+
+CREATE INDEX IF NOT EXISTS idx_accounts_guild_user ON accounts(guild_id, user_id);
+CREATE INDEX IF NOT EXISTS idx_accounts_rib ON accounts(rib);
+CREATE INDEX IF NOT EXISTS idx_accounts_bank ON accounts(guild_id, bank_id);
+CREATE INDEX IF NOT EXISTS idx_transactions_guild ON transactions(guild_id);
+CREATE INDEX IF NOT EXISTS idx_transactions_ribs ON transactions(emetteur_rib, destinataire_rib);
+CREATE INDEX IF NOT EXISTS idx_banks_guild ON banks(guild_id);
+CREATE INDEX IF NOT EXISTS idx_institutions_guild ON institutions(guild_id);
+"""
+
+
+async def get_db() -> aiosqlite.Connection:
+    os.makedirs(os.path.dirname(DB_PATH), exist_ok=True)
+    db = await aiosqlite.connect(DB_PATH)
+    db.row_factory = aiosqlite.Row
+    await db.execute("PRAGMA journal_mode=WAL")
+    await db.execute("PRAGMA foreign_keys=ON")
+    await db.executescript(SCHEMA)
+    await db.commit()
+    return db