Add 'fiscal/' from commit '102ba84500dbd9655a0471288c3e278652593ca9'

git-subtree-dir: fiscal
git-subtree-mainline: d95165fc8f
git-subtree-split: 102ba84500

fiscal/central/app/ai/__init__.py

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+"""AI semantic layer V1 — NOT a fiscal authority.
+
+Rules frozen by the operator contract:
+- AI only selects among official candidates; it never invents codes.
+- Cache first: KB exact/fingerprint hits never trigger AI calls.
+- No AI for origin, ST retention, or company-level decisions.
+- AI_WRITE_ALLOWED=false in V1: results stay AI_CANDIDATE_VALIDATED.
+"""