Add consolidated disclosure statement type

Create unified disclosure statement to organize footnote disclosures
separate from primary financial statements. Disclosures are now grouped
by type (tax, debt, securities, derivatives, leases, intangibles, ma,
revenue, cash_flow) in a dedicated statement type for cleaner UI
presentation.

lib/server/taxonomy/engine.test.ts

@@ -13,6 +13,7 @@ function createStatementRecord<T>(
     income: factory(),
     balance: factory(),
     cash_flow: factory(),
+    disclosure: factory(),
     equity: factory(),
     comprehensive_income: factory(),
   };

lib/server/taxonomy/parser-client.test.ts

@@ -35,6 +35,7 @@ function sampleHydrationResult(): TaxonomyHydrationResult {
       income: [],
       balance: [],
       cash_flow: [],
+      disclosure: [],
       equity: [],
       comprehensive_income: [],
     },
@@ -42,6 +43,7 @@ function sampleHydrationResult(): TaxonomyHydrationResult {
       income: [],
       balance: [],
       cash_flow: [],
+      disclosure: [],
       equity: [],
       comprehensive_income: [],
     },
@@ -49,6 +51,7 @@ function sampleHydrationResult(): TaxonomyHydrationResult {
       income: [],
       balance: [],
       cash_flow: [],
+      disclosure: [],
       equity: [],
       comprehensive_income: [],
     },
@@ -56,6 +59,7 @@ function sampleHydrationResult(): TaxonomyHydrationResult {
       income: {},
       balance: {},
       cash_flow: {},
+      disclosure: {},
       equity: {},
       comprehensive_income: {},
     },