feat(backend): каркас — конфиг, движок БД, базовые модели и первая миграция

SQLAlchemy 2 async на asyncpg, Alembic, pydantic-settings. Деньги везде
NUMERIC(24,10) с колонкой валюты рядом (db/base.py), postgres-enum'ы хранят
значения, а не имена, чтобы база читалась так же, как API.

Первая миграция: app_user, account, portfolio, instrument, sync_run, sync_job.
metrics/refresh.py задаёт порядок пересборки metric_* и сериализует параллельные
пересчёты advisory-локом на отдельном соединении: каждый шаг заменяет свою
таблицу целиком, два одновременных прогона затёрли бы друг друга.

backend/pyproject.toml

@@ -0,0 +1,82 @@
+[project]
+name = "fintracker"
+version = "0.1.0"
+description = "Personal finance + investment analytics: ZenMoney and brokers in one place"
+readme = "README.md"
+requires-python = ">=3.12"
+dependencies = [
+    "fastapi>=0.115",
+    "uvicorn[standard]>=0.30",
+    "sqlalchemy[asyncio]>=2.0.36",
+    "asyncpg>=0.30",
+    "alembic>=1.14",
+    "pydantic[email]>=2.9",
+    "pydantic-settings>=2.5",
+    "httpx[socks]>=0.27",
+    "pyjwt>=2.9",
+    "pwdlib[argon2]>=0.2",
+    "typer>=0.12",
+    "apscheduler>=3.10,<4",
+    "python-multipart>=0.0.12",
+    "t-tech-investments>=1.51.0",
+    "pyxirr>=0.10.8",
+]
+
+[project.scripts]
+fintracker = "fintracker.cli:app"
+
+[dependency-groups]
+dev = [
+    "pytest>=8.3",
+    "pytest-asyncio>=0.24",
+    "pytest-postgresql>=6.1",
+    "psycopg[binary]>=3.2",
+    "ruff>=0.7",
+    "pyright>=1.1.380",
+    "respx>=0.21",
+]
+
+# T-Invest SDK lives on T-Bank's own index (public PyPI copy is quarantined).
+[[tool.uv.index]]
+name = "tbank-invest"
+url = "https://opensource.tbank.ru/api/v4/projects/238/packages/pypi/simple"
+explicit = true
+
+[tool.uv.sources]
+t-tech-investments = { index = "tbank-invest" }
+
+[build-system]
+requires = ["hatchling"]
+build-backend = "hatchling.build"
+
+[tool.hatch.build.targets.wheel]
+packages = ["src/fintracker"]
+
+[tool.ruff]
+line-length = 100
+src = ["src", "tests"]
+target-version = "py312"
+
+[tool.ruff.lint]
+select = ["E", "F", "I", "UP", "B", "SIM", "RUF"]
+ignore = ["RUF001", "RUF002", "RUF003"]  # cyrillic in strings/comments is intended
+
+[tool.ruff.lint.per-file-ignores]
+"tests/*" = ["E501"]
+"alembic/versions/*" = ["E501"]
+
+[tool.pyright]
+venvPath = "."
+venv = ".venv"
+include = ["src", "tests"]
+extraPaths = ["src"]
+pythonVersion = "3.12"
+typeCheckingMode = "standard"
+reportMissingImports = "warning"
+
+[tool.pytest.ini_options]
+pythonpath = ["src"]
+testpaths = ["tests"]
+asyncio_mode = "auto"
+asyncio_default_fixture_loop_scope = "session"
+asyncio_default_test_loop_scope = "session"