Update manifest.json with new file metadata and add pytest configuration

- Updated timestamps and AST hashes for multiple files in the manifest.json.
- Added new test file backend/tests/test_expected_income.py.
- Added documentation files: перево́д_между_своими.md and 0002-fixes.md.
- Introduced pytest.ini to configure pytest settings, including test paths and warning filters.

backend/tests/test_adapter_contracts.py

@@ -7,6 +7,7 @@ suite (tests/test_private_fixtures.py, marker `private_fixtures`).
 
 import io
 from datetime import date
+from typing import Any
 
 import pytest
 from openpyxl import Workbook
@@ -39,7 +40,7 @@ NBSP = "\u00a0"
 
 
 def make_source_row(**overrides: object) -> SourceRow:
-    values: dict[str, object] = {
+    values: dict[str, Any] = {
         "external_id": None,
         "occurred_on": date(2026, 1, 1),
         "posted_on": date(2026, 1, 2),
@@ -52,11 +53,11 @@ def make_source_row(**overrides: object) -> SourceRow:
         "row_ref": "row1",
     }
     values.update(overrides)
-    return SourceRow(**values)  # type: ignore[arg-type]
+    return SourceRow(**values)
 
 
 def make_draft(**overrides: object) -> StatementDraft:
-    values: dict[str, object] = {
+    values: dict[str, Any] = {
         "adapter_id": "alfa_debit_xlsx",
         "parser_version": ALFA_DEBIT_XLSX_VERSION,
         "bank_code": "alfa",
@@ -70,7 +71,7 @@ def make_draft(**overrides: object) -> StatementDraft:
         "rows": (),
     }
     values.update(overrides)
-    return StatementDraft(**values)  # type: ignore[arg-type]
+    return StatementDraft(**values)
 
 
 class TestBaseContract:
@@ -560,7 +561,7 @@ class TestAlfaSavingsRule:
             None,
             "416,90 RUR",
         ]
-        savings_row = [
+        savings_row: list[object] = [
             "03.09.2026",
             "03.09.2026",
             None,
@@ -603,7 +604,7 @@ class TestAlfaSavingsRule:
         assert all(not row.savings_transfer for row in draft.rows)
 
 
-def ozon_extracted() -> tuple[list[str], list[list[list[object]]]]:
+def ozon_extracted() -> tuple[list[str], list[list[list[list[str | None]]]]]:
     pages_text = [
         "\n".join(
             [
@@ -623,7 +624,7 @@ def ozon_extracted() -> tuple[list[str], list[list[list[object]]]]:
             ]
         ),
     ]
-    pages_tables = [
+    pages_tables: list[list[list[list[str | None]]]] = [
         [
             [
                 [