import type { Client, PoolClient } from 'pg';
/**
 * Seed minimal admin context required for Phase 1
 *
 * Creates:
 * - Admin business entity (self-owned)
 * - Authority businesses (VAT, Tax, Social Security)
 * - General tax categories (DEFAULT, Exchange Rates, etc.)
 * - Cross-year tax categories (Expenses to Pay, etc.)
 * - user_context row with ILS defaults
 *
 * @param client - PostgreSQL client (should be in a transaction for rollback safety)
 * @returns Promise resolving to admin entity ID
 */
export declare function seedAdminCore(client: PoolClient | Client): Promise<{
    adminEntityId: string;
}>;