e089a0a997
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The /_gm user card gains a Finance panel: an account's chip balances per funding segment, benefits per origin (hints, no-ads until/forever), the recorded refund risk (abuse flag + floor-0 loss), and the append-only ledger history newest-first. Backed by a new payments.AccountStatement read straight from the materialized tables + the ledger (uncached — an admin, rare view). Folds the agreed admin / reports / catalog plan into PLAN.md (the PR stack: this panel, then the catalog editor, admin grant, refund + ledger export) and moves the tournament-entry storage design to the tournament stage.