B-43: M3空参考号不再视为相等，单边intercompany需锁定才可计算

src/bank_importer/db.py

@@ -507,7 +507,8 @@ MIGRATIONS: tuple[Migration, ...] = (
              ON payer.decision_id = d.id AND payer.role = 'payer'
         JOIN transfer_decision_participants payee
              ON payee.decision_id = d.id AND payee.role = 'payee'
-        WHERE e.lifecycle = 'active' AND d.classification = 'intercompany';
+        WHERE e.lifecycle = 'active' AND d.classification = 'intercompany'
+          AND (d.pairing = 'paired' OR d.locked = 1);
 
         CREATE TRIGGER canonical_transfer_events_no_delete BEFORE DELETE ON canonical_transfer_events
         BEGIN SELECT RAISE (ABORT, 'canonical_transfer_events rows are immutable'); END;