plan: Срез 2b — парсер ББ/ОФР из Excel, контракт v1.2 (17 задач)
План superpowers по спеке change slice-2b-statement-parser: контракт v1.2 в docs/парсере/копиях, словари форм, columns/detect/header/lines/checks/merge, BookParser, границы периода ОСВ, синтетика st01…st05, манифест и golden, интеграция, документы, завершение. Refs #26 Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: cedd7915-2efe-41e5-988c-a9117033598b
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