composition skeleton: L1 accounting domain + six L2 function-group packages

Step 2 of the vk-gramatvediba build (absorbs the planned Step 3 — the
enterprise index now references the domain, since the two are one
coherent unit).

- domains/gramatvediba/ — L1 domain package; includes the six FG packages
- processes/fg1..fg6/ — six L2 function-group packages (composition stubs;
  FG3 carries its sub-process inventory and is taken to executable depth
  in later steps)
- each package: uapf.yaml + metadata/ownership.yaml + metadata/lifecycle.yaml
  + README
- enterprise/enterprise.yaml now references the L1 domain

All 22 manifests and metadata files validate against the UAPF 2.2.0
schemas; all seven includes / enterprise references resolve.

processes/fg4/README.md

@@ -0,0 +1,14 @@
+# FG4 — Saistību par atlīdzību uzskaite
+
+Function group 4 - accounting for remuneration liabilities: calculation of remuneration and processing of the information it requires.
+
+- **UAPF level:** L2 (function group)
+- **Package id:** `vk.gramatvediba.fg4`
+- **Source:** Valsts Kase *Grāmatvedības uzskaites procesu apraksts* — FG4 schema and process register.
+
+## Status
+
+Composition placeholder. Sub-process packages are not expanded in this
+proof-of-concept, which takes FG3 to executable depth as the representative
+function group. This package reserves the function-group identity and its
+slot in the L0-L4 composition graph.