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Add evidenced account share entitlements with legacy schema compatibility - #47
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This was referenced Oct 15, 2026
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Fractional bonus shares and restructuring distributions cannot be represented as integer tradable holdings using the issuer's aggregate capital ratio. Add an optional account-specific share-entitlement contract with separate record quantity, ordinary-holder ratio, evidence, credit and sellable dates, confirmed quantities and explicitly named sensitivity outcomes. Unknown rights fail closed.
Legacy JSON bytes and Arrow tables remain accepted; a new golden record tests the extension. Expand CI to Windows/Linux on Python 3.10–3.12. Companion execution changes consume this contract; default models and frozen accounts stay unchanged.
Validation: 1,046 passing tests and eight skips in the initial Windows suite; two DuckDB failures caused by the long temporary path passed on the 160-test short-path rerun. All existing pure-branch gates pass (all source 80.33%). Contract regression: 55 passed. Ruff check and format pass. Cross-platform results are recorded by this PR's CI.