Add configuration template files (.env.example, .dockerignore)

Added essential configuration templates that were missing from the
repository due to overly restrictive .gitignore patterns.

Changes to .gitignore:
- Added negation patterns for .env.example files
- Added negation patterns for .dockerignore files
- These are safe template files with placeholder values

Files added:
- .env.example (root): Main environment configuration template
- reports-app/backend/.env.example: Backend configuration template
- reports-app/frontend/.env.example: Frontend configuration template
- reports-app/telegram-bot/.env.example: Telegram bot config template
- reports-app/telegram-bot/.dockerignore: Docker build exclusions

These template files help developers quickly set up their local
development environment by copying and customizing them.

🤖 Generated with [Claude Code](https://claude.com/claude-code)

Co-Authored-By: Claude <noreply@anthropic.com>

reports-app/backend/.env.example

@@ -0,0 +1,39 @@
+# Oracle Database Configuration (prin SSH tunnel)
+# IMPORTANT: Conectare la schema CONTAFIN_ORACLE pentru authentication
+# Schema CONTAFIN_ORACLE conține utilizatorii și pack_drepturi.verificautilizator
+# Fiecare firmă este o schema separată în Oracle
+ORACLE_USER=CONTAFIN_ORACLE
+ORACLE_PASSWORD=SET_IN_PRODUCTION_ENV
+ORACLE_HOST=localhost
+ORACLE_PORT=1526
+ORACLE_SID=ROA
+
+# Authentication Flow Information:
+# 1. Conectare la CONTAFIN_ORACLE schema
+# 2. Verificare user/pass prin pack_drepturi.verificautilizator(username, password)
+# 3. Citire drepturi/firme din vdef_util_grup WHERE id_util = user_id
+# 4. User selectează firma/schema pentru acces la date
+
+# Test User Credentials (pentru dezvoltare):
+# 🔐 SECURITY: Nu pune credențiale reale în acest fișier!
+# Username: "SET_IN_PRODUCTION"
+# Password: "SET_IN_PRODUCTION"
+# Are acces la 66+ firme/scheme Oracle 
+
+# SSH Tunnel Setup Required:
+# Rulează: ./ssh_tunnel.sh start
+# Verifică: ./ssh_tunnel.sh status
+
+# JWT Configuration
+# 🔐 SECURITY: Generate a strong secret key in production!
+JWT_SECRET_KEY=GENERATE_STRONG_SECRET_IN_PRODUCTION
+ACCESS_TOKEN_EXPIRE_MINUTES=30
+REFRESH_TOKEN_EXPIRE_DAYS=7
+
+# Application Configuration
+API_HOST=0.0.0.0
+API_PORT=8000
+DEBUG=True
+
+# CORS Configuration
+FRONTEND_URLS=http://localhost:3000,http://localhost:5173