feat(fns): парсер ФНС бухгалтерской отчетности

- Модели FinancialReport и FinancialReportLine
- FNSExcelParser для файлов fin_{id}_{ogrn}.xlsx
- FNSReportService с дедупликацией по хешу файла
- Celery задачи для мониторинга папки (каждые 5 мин)
- API: POST /fns/upload/, GET /fns/reports/
- Django admin интеграция
- 25 unit-тестов

src/apps/parsers/admin.py

@@ -3,6 +3,8 @@ Admin configuration for parsers app.
 """
 
 from apps.parsers.models import (
+    FinancialReport,
+    FinancialReportLine,
     IndustrialCertificateRecord,
     InspectionRecord,
     ManufacturerRecord,
@@ -520,3 +522,107 @@ class ProcurementRecordAdmin(admin.ModelAdmin):
     def has_change_permission(self, request, obj=None):
         """Запретить редактирование записей."""
         return False
+
+
+class FinancialReportLineInline(admin.TabularInline):
+    """Inline для строк финансового отчета."""
+
+    model = FinancialReportLine
+    extra = 0
+    readonly_fields = [
+        "form_code",
+        "line_code",
+        "line_name",
+        "year",
+        "period_start",
+        "period_end",
+    ]
+    can_delete = False
+
+    def has_add_permission(self, request, obj=None):
+        return False
+
+
+@admin.register(FinancialReport)
+class FinancialReportAdmin(admin.ModelAdmin):
+    """Admin для финансовых отчетов ФНС."""
+
+    list_display = [
+        "external_id",
+        "ogrn",
+        "file_name",
+        "status_badge",
+        "source",
+        "lines_count",
+        "load_batch",
+        "created_at",
+    ]
+    list_filter = ["status", "source", "load_batch", "created_at"]
+    search_fields = ["external_id", "ogrn", "file_name"]
+    readonly_fields = [
+        "external_id",
+        "ogrn",
+        "file_name",
+        "file_hash",
+        "load_batch",
+        "status",
+        "source",
+        "error_message",
+        "created_at",
+        "updated_at",
+    ]
+    ordering = ["-created_at"]
+    list_per_page = 50
+    date_hierarchy = "created_at"
+    inlines = [FinancialReportLineInline]
+
+    fieldsets = (
+        (
+            "Основное",
+            {"fields": ("external_id", "ogrn", "file_name", "file_hash")},
+        ),
+        (
+            "Статус",
+            {"fields": ("status", "source", "error_message")},
+        ),
+        (
+            "Системное",
+            {
+                "fields": ("load_batch", "created_at", "updated_at"),
+                "classes": ("collapse",),
+            },
+        ),
+    )
+
+    def lines_count(self, obj):
+        """Количество строк в отчете."""
+        return obj.lines.count()
+
+    lines_count.short_description = "Строк"
+
+    def status_badge(self, obj):
+        """Цветной бейдж статуса."""
+        colors = {
+            "pending": "#6c757d",
+            "processing": "#ffc107",
+            "success": "#28a745",
+            "failed": "#dc3545",
+        }
+        color = colors.get(obj.status, "#6c757d")
+        return format_html(
+            '<span style="color: white; background: {}; padding: 3px 10px; '
+            'border-radius: 3px;">{}</span>',
+            color,
+            obj.get_status_display(),
+        )
+
+    status_badge.short_description = "Статус"
+    status_badge.admin_order_field = "status"
+
+    def has_add_permission(self, request):
+        """Запретить создание записей вручную."""
+        return False
+
+    def has_change_permission(self, request, obj=None):
+        """Запретить редактирование записей."""
+        return False