Добавление миграций БД и моделей

db/migrate/20260312000005_create_financial_statements.rb

@@ -0,0 +1,12 @@
+class CreateFinancialStatements < ActiveRecord::Migration[7.1]
+  def change
+    create_table :financial_statements do |t|
+      t.references :yearly_file, null: false, foreign_key: true
+      t.references :document_type, null: false, foreign_key: true
+      t.integer :sheet_number
+      t.jsonb :data, default: {}
+
+      t.timestamps
+    end
+  end
+end