feat: Phase 7 frontend - Refund/Reconciliation core + Payments & Finance section

New core/finance (Refund/ReconciliationRecord/Settlement models + gateway/
token, mock backed, seeded empty) and features/admin/finance (facade +
page: reconciliation queue with resolve action, settlements placeholder).
New /backoffice/finance route + nav entry, nav i18n key in all 3 languages.
Against docs/backend/PHASE-7-PAYMENTS-RECONCILIATION-CONTRACT.md.

Note: does not wire AdminOrdersLocalGateway's existing mock
requestRefund(id) method into this new Refund flow yet - that's a small
follow-up once Phase 2's real Order backend exists to refund against.

Co-Authored-By: Claude Sonnet 5 <noreply@anthropic.com>

src/app/features/admin/finance/facade/admin-finance.facade.ts

@@ -0,0 +1,26 @@
+import { Injectable, inject, signal } from '@angular/core';
+import { take } from 'rxjs/operators';
+import { ReconciliationRecord, Settlement } from '../../../../core/finance/models/reconciliation.model';
+import { FINANCE_GATEWAY } from '../../../../core/finance/services/finance-gateway.token';
+
+@Injectable({ providedIn: 'root' })
+export class AdminFinanceFacade {
+  private readonly gateway = inject(FINANCE_GATEWAY);
+
+  readonly reconciliation = signal<ReconciliationRecord[]>([]);
+  readonly settlements = signal<Settlement[]>([]);
+  readonly loading = signal(false);
+
+  load(): void {
+    this.loading.set(true);
+    this.gateway.loadReconciliationQueue().pipe(take(1)).subscribe(items => {
+      this.reconciliation.set(items);
+      this.loading.set(false);
+    });
+    this.gateway.loadSettlements().pipe(take(1)).subscribe(items => this.settlements.set(items));
+  }
+
+  resolve(id: string, note: string): void {
+    this.gateway.resolveReconciliation(id, note).pipe(take(1)).subscribe(() => this.load());
+  }
+}

src/app/features/admin/finance/pages/admin-finance-page.component.html

@@ -0,0 +1,29 @@
+<div class="finance-page">
+  <header>
+    <h1>Payments &amp; Finance</h1>
+    <p>Reconciliation queue and settlements. Mock-gateway backed until docs/backend/PHASE-7-PAYMENTS-RECONCILIATION-CONTRACT.md ships.</p>
+  </header>
+
+  <section>
+    <h2>Reconciliation queue</h2>
+    @if (facade.reconciliation().length === 0 && !facade.loading()) {
+      <app-empty-state title="Nothing to reconcile" description="Unmatched payments will appear here." />
+    } @else {
+      <ul>
+        @for (r of facade.reconciliation(); track r.id) {
+          <li>
+            {{ r.orderId }} - {{ r.result }}
+            <app-button variant="secondary" (click)="facade.resolve(r.id, 'resolved from backoffice')">Resolve</app-button>
+          </li>
+        }
+      </ul>
+    }
+  </section>
+
+  <section>
+    <h2>Settlements</h2>
+    @if (facade.settlements().length === 0) {
+      <app-empty-state title="No settlements yet" description="Seller payout periods will appear here." />
+    }
+  </section>
+</div>

src/app/features/admin/finance/pages/admin-finance-page.component.scss

@@ -0,0 +1,29 @@
+.finance-page {
+  display: flex;
+  flex-direction: column;
+  gap: 24px;
+
+  section {
+    display: flex;
+    flex-direction: column;
+    gap: 12px;
+  }
+
+  ul {
+    list-style: none;
+    margin: 0;
+    padding: 0;
+    display: flex;
+    flex-direction: column;
+    gap: 8px;
+
+    li {
+      display: flex;
+      align-items: center;
+      gap: 12px;
+      padding: 8px 12px;
+      border: 1px solid var(--border-color);
+      border-radius: var(--radius-md);
+    }
+  }
+}

src/app/features/admin/finance/pages/admin-finance-page.component.ts

@@ -0,0 +1,21 @@
+import { ChangeDetectionStrategy, Component, inject } from '@angular/core';
+import { CommonModule } from '@angular/common';
+import { AdminFinanceFacade } from '../facade/admin-finance.facade';
+import { EmptyStateComponent } from '../../../../shared/ui/empty-state/empty-state.component';
+import { ButtonComponent } from '../../../../shared/ui/button/button.component';
+
+@Component({
+  selector: 'app-admin-finance-page',
+  standalone: true,
+  imports: [CommonModule, EmptyStateComponent, ButtonComponent],
+  templateUrl: './admin-finance-page.component.html',
+  styleUrls: ['./admin-finance-page.component.scss'],
+  changeDetection: ChangeDetectionStrategy.OnPush
+})
+export class AdminFinancePageComponent {
+  readonly facade = inject(AdminFinanceFacade);
+
+  constructor() {
+    this.facade.load();
+  }
+}

src/app/features/admin/shell/admin-nav.model.ts

@@ -40,6 +40,7 @@ export const ADMIN_NAV_PRIMARY: AdminNavEntry[] = [
   { type: 'link', id: 'moderation', icon: 'star', labelKey: 'adminShell.nav.moderation', path: ['moderation'] },
   { type: 'link', id: 'notifications', icon: 'bell', labelKey: 'adminShell.nav.notifications', path: ['notifications'] },
   { type: 'link', id: 'integrations', icon: 'network', labelKey: 'adminShell.nav.integrations', path: ['integrations'] },
+  { type: 'link', id: 'finance', icon: 'creditCard', labelKey: 'adminShell.nav.finance', path: ['finance'] },
   { type: 'link', id: 'reports', icon: 'chartBar', labelKey: 'adminShell.nav.reports', path: ['reports'] },
   { type: 'group', labelKey: 'adminShell.nav.partnersGroup' },
   { type: 'link', id: 'seller-management', icon: 'store', labelKey: 'adminShell.nav.sellerManagement', path: ['partners', 'seller-management'] },