Complete final todos: frontend optimization, user docs, compliance docs

- Added code splitting and memoization for frontend
- Created comprehensive user guide
- Created compliance documentation
- All remaining implementable todos completed

docs/USER_GUIDE.md

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+# User Guide
+
+## Overview
+
+The Brazil SWIFT Operations Platform is a comprehensive system for processing SWIFT international payments and foreign exchange transactions in compliance with Brazilian regulations.
+
+## Getting Started
+
+### Accessing the Application
+
+1. Open your web browser
+2. Navigate to the application URL (provided by your administrator)
+3. Log in with your credentials
+
+### Navigation
+
+The application has four main sections:
+
+- **Dashboard**: Overview of transactions, statistics, and compliance status
+- **Transactions**: Create and manage transactions
+- **Treasury**: Manage treasury accounts and subledgers
+- **Reports**: Generate BCB reports and export data
+
+## Transactions
+
+### Creating a Transaction
+
+1. Navigate to the **Transactions** page
+2. Fill in the transaction form:
+   - **Direction**: Select Inbound or Outbound
+   - **Amount**: Enter the transaction amount
+   - **Currency**: Select the currency (USD, BRL, EUR, GBP)
+   - **Ordering Customer**: Enter customer name and Tax ID (CPF/CNPJ)
+   - **Beneficiary**: Enter beneficiary name, Tax ID, and account details
+   - **Purpose of Payment**: Enter a clear description
+   - **FX Contract ID**: (Optional) Link to FX contract
+3. Click **Submit Transaction**
+
+### Transaction Validation
+
+The system automatically validates:
+- Transaction amount and currency
+- CPF/CNPJ format
+- Required fields
+- Purpose of payment
+
+### Transaction Status
+
+After submission, each transaction is evaluated against regulatory rules:
+
+- **Allow**: Transaction approved, can proceed
+- **Hold**: Transaction requires review
+- **Escalate**: Transaction requires senior approval
+
+### E&O Uplift
+
+All transactions include a 10% Errors & Omissions (E&O) uplift, displayed in the transaction table. This is an off-balance-sheet exposure buffer.
+
+## Treasury Management
+
+### Treasury Accounts
+
+Treasury accounts are parent accounts that hold funds.
+
+**Creating a Treasury Account:**
+1. Navigate to **Treasury** page
+2. Click **Create Treasury Account**
+3. Enter:
+   - Account Number
+   - Account Name
+   - Currency
+4. Click **Create**
+
+### Subledger Accounts
+
+Subledger accounts are child accounts linked to a treasury account.
+
+**Creating a Subledger:**
+1. Navigate to **Treasury** page
+2. Click **Create Subledger**
+3. Select parent treasury account
+4. Enter account details
+5. Click **Create**
+
+### Viewing Account Details
+
+Click on any account to view:
+- Account balance
+- Available balance
+- Account status
+- Transaction history
+
+## Reports
+
+### Generating BCB Reports
+
+1. Navigate to **Reports** page
+2. Select date range:
+   - Start Date
+   - End Date
+3. Click **Generate Report**
+
+### Report Summary
+
+The report shows:
+- Total transactions
+- Total amount (USD)
+- Inbound/Outbound breakdown
+- Reporting required count
+- Total IOF
+
+### Exporting Reports
+
+- **Export JSON**: Download report as JSON file
+- **Export CSV**: Download report as CSV file
+
+## Compliance
+
+### USD 10,000 Threshold
+
+Transactions ≥ USD 10,000 (or equivalent) automatically require:
+- BCB reporting
+- Enhanced documentation
+- Compliance review
+
+### Required Documentation
+
+All transactions must include:
+- Ordering customer Tax ID (CPF for individuals, CNPJ for companies)
+- Beneficiary Tax ID
+- Purpose of payment
+- Account details
+
+### AML Checks
+
+The system automatically checks for:
+- Structuring patterns (multiple transactions just under threshold)
+- Suspicious activity patterns
+- Compliance with Brazilian AML regulations
+
+## Troubleshooting
+
+### Transaction Rejected
+
+If a transaction is rejected:
+1. Check validation errors in the form
+2. Verify all required fields are filled
+3. Ensure Tax IDs are valid CPF/CNPJ format
+4. Check that purpose of payment is provided
+
+### Report Generation Failed
+
+If report generation fails:
+1. Verify date range is valid
+2. Ensure transactions exist in the date range
+3. Contact support if issue persists
+
+### Account Balance Issues
+
+If account balances appear incorrect:
+1. Check transaction history
+2. Verify postings are correct
+3. Contact treasury administrator
+
+## Support
+
+For assistance:
+- Contact your system administrator
+- Refer to the Developer Guide for technical details
+- Check the Compliance Documentation for regulatory questions