FG3 build-out: six FG3-x sub-process packages + FG3-1 executable

Adds the six FG3 sub-process packages (processes/fg3-1 .. fg3-6) and wires
them into the FG3 (L2) package via `includes`; FG3 version 0.1.0 -> 0.2.0.

FG3-1 (Rēķina/kredītrēķina saņemšana par precēm/pakalpojumiem) is built out
as an executable L4 package:
- bpmn/rekina-sanemsana.bpmn  - 3-lane process (Nodarbinātais / VPC / Iestāde)
- dmn/rekina-parbaude.dmn     - FIRST hit-policy routing decision table
- resources/                 - roles, agent and mappings binding every user
                               task and the decision to a target
- metadata/                  - ownership, lifecycle, policies

FG3-2..FG3-6 are draft composition placeholders (L4) pending executable
build-out.

Validated against the UAPF 2.2.0 schemas (manifest, ownership, lifecycle,
policies, resource-mapping, enterprise index): all includes resolve, no
duplicated executable artifacts, BPMN/DMN well-formed, and all resource
mapping references resolve to real BPMN/DMN element ids.

processes/fg3-6/README.md

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+# FG3-6 — Kopsavilkuma grāmatošana
+
+Summary posting: periodic aggregation and posting of the liability and expense entries arising from the FG3 sub-processes.
+
+- **UAPF level:** L4 (atomic sub-process)
+- **Package id:** `vk.gramatvediba.fg3-6`
+- **Source:** Valsts Kase *Grāmatvedības uzskaites procesu apraksts* — FG3
+  schema and process register.
+- **Included by:** `processes/fg3` (function group FG3).
+
+## Status
+
+Draft composition placeholder. The sub-process is identified and wired into
+FG3 via `includes`; its executable build (BPMN + DMN + resource mappings)
+follows in a later step. FG3-1 is the sub-process taken to executable depth in
+this proof-of-concept.

processes/fg3-6/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"

processes/fg3-6/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

processes/fg3-6/uapf.yaml

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+kind: uapf.package
+id: vk.gramatvediba.fg3-6
+name: "FG3-6 — Kopsavilkuma grāmatošana"
+description: "Summary posting: periodic aggregation and posting of the liability and expense entries arising from the FG3 sub-processes."
+level: 4
+version: 0.1.0
+includes: []
+cornerstones:
+  bpmn: false
+  dmn: false
+  cmmn: false
+  resources: false
+owners:
+  - type: team
+    id: vpc
+lifecycle: draft