feat: Disbursement Analysis Report

[Nihantra-Patel]

Adds a new Disbursement Analysis Report that gives a tranche-wise view of all loan disbursements, building on the tranche-number feature from #1211. It lets users analyze how a loan was disbursed across sequential tranches, along with the charges applied to each disbursement.

[codecov-commenter]

Codecov Report

❌ Patch coverage is 97.46835% with 2 lines in your changes missing coverage. Please review.
✅ Project coverage is 81.69%. Comparing base (1fe02cb) to head (07c998d).

Files with missing lines	Patch %	Lines
...nt_analysis_report/disbursement_analysis_report.py	93.54%	2 Missing ⚠️

Additional details and impacted files

@@             Coverage Diff             @@
##           develop    #1263      +/-   ##
===========================================
+ Coverage    81.57%   81.69%   +0.11%     
===========================================
  Files          153      155       +2     
  Lines        10562    10641      +79     
===========================================
+ Hits          8616     8693      +77     
- Misses        1946     1948       +2     

Files with missing lines	Coverage Δ
...alysis_report/test_disbursement_analysis_report.py	100.00% <100.00%> (ø)
...nt_analysis_report/disbursement_analysis_report.py	93.54% <93.54%> (ø)

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