feat(taxonomy): add rust sidecar compact surface pipeline

lib/server/taxonomy/classifiers.ts

@@ -0,0 +1,53 @@
+import type { FinancialStatementKind } from '@/lib/types';
+
+export function classifyStatementRole(roleUri: string): FinancialStatementKind | null {
+  const normalized = roleUri.toLowerCase();
+
+  if (/cash\s*flow|statementsof?cashflows|netcash/.test(normalized)) {
+    return 'cash_flow';
+  }
+
+  if (/shareholders?|stockholders?|equity|retainedearnings/.test(normalized)) {
+    return 'equity';
+  }
+
+  if (/comprehensive\s*income/.test(normalized)) {
+    return 'comprehensive_income';
+  }
+
+  if (/balance\s*sheet|financial\s*position|assets?andliabilities/.test(normalized)) {
+    return 'balance';
+  }
+
+  if (/operations|income\s*statement|statementsofincome|profit/.test(normalized)) {
+    return 'income';
+  }
+
+  return null;
+}
+
+export function conceptStatementFallback(localName: string): FinancialStatementKind | null {
+  const normalized = localName.toLowerCase();
+
+  if (/cash|operatingactivities|investingactivities|financingactivities/.test(normalized)) {
+    return 'cash_flow';
+  }
+
+  if (/equity|retainedearnings|additionalpaidincapital/.test(normalized)) {
+    return 'equity';
+  }
+
+  if (/comprehensiveincome/.test(normalized)) {
+    return 'comprehensive_income';
+  }
+
+  if (/asset|liabilit|debt/.test(normalized)) {
+    return 'balance';
+  }
+
+  if (/revenue|income|profit|expense|costof/.test(normalized)) {
+    return 'income';
+  }
+
+  return null;
+}