Upgrade Rails to v3.2.17.
Merge branch 'upgrade-rails'
Use a valid date in the LoanChangePresenter factory.
WIP: Delete associated objects directly, rather than through an association.
Initial work on Phase 6 calculator
Merge branch 'fix-tests-on-mysql-5.6' into phase-6-state-aid-calculation
Add euro conversation rate to Phase
Use euro conversation rate from Phase in State Sid calculations
Move euro_conversion_rate from PremiumSchedule to Loan.

The rate value is taken from the newest type S 
premium schedule for a loan.
Repayment duration is an instance of MonthDuration
Update loan entry to support Phase 6 state aid calculation
Add state aid threshold amount to SIC codes.

Certain sectors have a lower state aid threshold,
the default is 200,000 euro.