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.

domains/gramatvediba/README.md

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+# Grāmatvedības uzskaite — accounting domain (L1)
+
+Level 1 domain package. Composes the six Valsts Kase / Vienotais pakalpojumu
+centrs (VPC) accounting function groups via the manifest `includes` field.
+
+| FG | Function group |
+|----|----------------|
+| FG1 | Ilgtermiņa nefinanšu aktīvu un krājumu uzskaite |
+| FG2 | Finanšu aktīvu uzskaite |
+| FG3 | Saistību un izdevumu uzskaite |
+| FG4 | Saistību par atlīdzību uzskaite |
+| FG5 | Prasību un ieņēmumu uzskaite |
+| FG6 | Pārskatu sagatavošana publiskošanai |
+
+Each function group is an L2 package under `processes/`. FG3 is taken to
+executable (L4) depth in this proof-of-concept; the others are composition
+stubs.

domains/gramatvediba/metadata/lifecycle.yaml

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+kind: uapf.metadata.lifecycle
+status: draft
+created: "2026-05-19T00:00:00Z"
+lastModified: "2026-05-19T00:00:00Z"

domains/gramatvediba/metadata/ownership.yaml

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+kind: uapf.metadata.ownership
+owners:
+  - type: organization
+    id: vpc
+    name: Vienotais pakalpojumu centrs (Valsts Kase)
+    role: owner
+approvers:
+  - vpc.process-office

domains/gramatvediba/uapf.yaml

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+kind: uapf.package
+id: vk.gramatvediba.domain
+name: "Grāmatvedības uzskaite — accounting domain"
+description: "Level 1 domain composing the six Valsts Kase / VPC accounting function groups (FG1-FG6)."
+level: 1
+version: 0.1.0
+includes:
+  - ../../processes/fg1
+  - ../../processes/fg2
+  - ../../processes/fg3
+  - ../../processes/fg4
+  - ../../processes/fg5
+  - ../../processes/fg6
+cornerstones:
+  bpmn: false
+  dmn: false
+  cmmn: false
+  resources: false
+owners:
+  - type: team
+    id: vpc
+lifecycle: draft