Jakob Wennberg
40ce34b984
* fix(reports): route 77xx nedskrivningar to the anläggningstillgångar RR line per BAS kopplingstabell The whole 7700-7799 block was mapped to "Nedskrivningar av omsättningstillgångar utöver normala nedskrivningar" in both the K2 årsredovisning mapper (preview + filed iXBRL) and the INK2R engine. Per the official BAS kopplingstabell (INK2R 3.9/3.10), only 774x and 779x belong there; 7700-7739 and 7750-7789 (nedskrivningar of anläggningstillgångar and their återföringar) belong on "Av- och nedskrivningar av materiella och immateriella anläggningstillgångar" together with 78xx. Totals were unaffected; the line split was wrong for four BAS account groups. Reported via gnubok_feedback 2026-07-07 (K2 side). The stale swedish-sru-filing reference row carried the same error and is corrected to match. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(skills): regenerate atom-body seed for the corrected sru-codes reference Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com> Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
1117 lines
35 KiB
TypeScript
1117 lines
35 KiB
TypeScript
import type { SupabaseClient } from '@supabase/supabase-js'
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import { loadTaxAdjustmentSnapshot } from '@/lib/bokslut/tax-provision/tax-adjustment-service'
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import { generateTrialBalance } from '@/lib/reports/trial-balance'
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import {
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SIGN_RECLASSIFICATION_RULES,
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selectReclassifiedAccounts,
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type SignReclassificationId,
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} from '@/lib/reports/sign-reclassification'
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import type { FiscalPeriod, TrialBalanceRow } from '@/types'
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import type {
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INK2Declaration,
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INK2RRutor,
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INK2Rutor,
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INK2SRutor,
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INK2AccountMapping,
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INK2RSRUCode,
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} from './types'
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import {
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INK2R_ASSET_CODES,
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INK2R_EQUITY_LIABILITY_CODES,
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} from './types'
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/**
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* INK2 Declaration Engine
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*
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* Generates INK2 (huvudblankett), INK2R (räkenskapsschema), and INK2S
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* (skattemässiga justeringar) for aktiebolag tax reporting.
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*
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* Account mappings follow the official BAS-to-SRU mapping from
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* bas.se/kontoplaner/sru/ and Skatteverket field code spec.
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*
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* INK2R contains the full balance sheet + income statement.
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* INK2S auto-derives basic fields (result + tax → taxable result), as well as
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* periodiseringsfond and överavskrivningar when those have been posted via the
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* bokslut-dispositions calculators in lib/bokslut/.
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*
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* Balances come from generateTrialBalance, never from a raw journal scan, and
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* the two sides of INK2R read DIFFERENT views of the same period:
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*
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* - Balance sheet: the closed books. After year-end the resultatavslut has
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* moved årets resultat into 2099, so fritt eget kapital (7302) is only
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* right when the closing verifikat is included.
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* - Income statement: the pre-closing books (excludeFinalClosingEntry). The
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* resultatavslut zeroes every P&L account against 2099, so including it
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* collapses the whole resultaträkning to zero, which then cascades into
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* INK2S 7650/7651 and the taxable result. INK2 is always filed after
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* bokslut, so that is the normal state, not an edge case.
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*
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* excludeFinalClosingEntry drops only fiscal_periods.closing_entry_id: tax,
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* depreciation and bokslutsdispositioner also carry source_type 'year_end' and
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* must stay on the form (7525, 7528).
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*/
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/**
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* BAS-to-SRU account mappings for INK2R
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* Source: bas.se/kontoplaner/sru/ (stable since 2017)
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*/
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export const INK2R_ACCOUNT_MAPPINGS: INK2AccountMapping[] = [
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// ---- Balance sheet: Assets ----
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{
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sruCode: '7201',
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description: 'Koncessioner, patent, licenser, varumärken, goodwill',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1010', end: '1079' },
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{ start: '1090', end: '1099' },
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],
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},
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{
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sruCode: '7202',
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description: 'Förskott immateriella anläggningstillgångar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1080', end: '1089' }],
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},
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{
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sruCode: '7214',
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description: 'Byggnader och mark',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1100', end: '1119' },
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{ start: '1130', end: '1179' },
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{ start: '1190', end: '1199' },
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],
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},
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{
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sruCode: '7215',
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description: 'Maskiner, inventarier, övriga materiella',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1200', end: '1299' }],
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},
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{
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sruCode: '7216',
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description: 'Förbättringsutgifter på annans fastighet',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1120', end: '1129' }],
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},
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{
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sruCode: '7217',
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description: 'Pågående nyanläggningar, förskott materiella',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1180', end: '1189' }],
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},
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{
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sruCode: '7230',
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description: 'Andelar i koncernföretag',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1311', end: '1316' }],
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},
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{
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sruCode: '7231',
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description: 'Andelar i intresseföretag',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1330', end: '1338' }],
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},
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{
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sruCode: '7233',
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description: 'Ägarintressen övriga företag + långfristiga värdepapper',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1350', end: '1359' },
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{ start: '1380', end: '1389' },
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],
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},
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{
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sruCode: '7232',
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description: 'Fordringar koncern/intresse',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1320', end: '1329' },
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{ start: '1340', end: '1349' },
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],
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},
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{
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sruCode: '7234',
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description: 'Lån till delägare eller närstående',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1360', end: '1369' }],
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},
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{
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sruCode: '7235',
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description: 'Övriga långfristiga fordringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1370', end: '1379' },
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{ start: '1390', end: '1399' },
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],
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},
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{
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sruCode: '7241',
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description: 'Råvaror och förnödenheter',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1410', end: '1419' }],
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},
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{
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sruCode: '7242',
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description: 'Varor under tillverkning',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1440', end: '1449' }],
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},
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{
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sruCode: '7243',
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description: 'Färdiga varor och handelsvaror',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1450', end: '1469' }],
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},
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{
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sruCode: '7244',
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description: 'Övriga lagertillgångar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1470', end: '1489' }],
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},
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{
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sruCode: '7245',
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description: 'Pågående arbeten för annans räkning',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1490', end: '1499' }],
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},
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{
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sruCode: '7246',
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description: 'Förskott till leverantörer',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1400', end: '1409' }],
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},
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{
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sruCode: '7251',
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description: 'Kundfordringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1500', end: '1519' }],
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},
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{
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sruCode: '7252',
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description: 'Fordringar koncern/intresse (kortfristiga)',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1560', end: '1579' }],
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},
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{
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sruCode: '7261',
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description: 'Övriga fordringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1520', end: '1559' },
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{ start: '1580', end: '1599' },
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{ start: '1600', end: '1619' },
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{ start: '1621', end: '1699' },
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],
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},
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{
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sruCode: '7262',
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description: 'Upparbetad men ej fakturerad intäkt',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1620', end: '1620' }],
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},
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{
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sruCode: '7263',
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description: 'Förutbetalda kostnader och upplupna intäkter',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1700', end: '1799' }],
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},
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{
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sruCode: '7270',
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description: 'Andelar i koncernföretag (kortfristiga)',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1860', end: '1869' }],
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},
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{
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sruCode: '7271',
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description: 'Övriga kortfristiga placeringar',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [
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{ start: '1800', end: '1859' },
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{ start: '1870', end: '1899' },
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],
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},
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{
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sruCode: '7281',
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description: 'Kassa, bank och redovisningsmedel',
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section: 'assets',
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normalBalance: 'debit',
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accountRanges: [{ start: '1900', end: '1999' }],
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},
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// ---- Balance sheet: Equity & Liabilities ----
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{
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sruCode: '7301',
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description: 'Bundet eget kapital',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2010', end: '2089' }],
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},
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{
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sruCode: '7302',
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description: 'Fritt eget kapital',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2090', end: '2099' }],
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},
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{
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sruCode: '7321',
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description: 'Periodiseringsfonder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2100', end: '2109' },
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{ start: '2110', end: '2129' },
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],
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},
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{
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sruCode: '7322',
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description: 'Ackumulerade överavskrivningar',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2150', end: '2159' }],
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},
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{
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sruCode: '7323',
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description: 'Övriga obeskattade reserver',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2130', end: '2149' },
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{ start: '2160', end: '2199' },
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],
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},
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{
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sruCode: '7331',
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description: 'Pensionsavsättningar tryggandelagen',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2210', end: '2219' }],
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},
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{
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sruCode: '7332',
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description: 'Övriga pensionsavsättningar',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2220', end: '2229' }],
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},
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{
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sruCode: '7333',
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description: 'Övriga avsättningar',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2230', end: '2299' }],
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},
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{
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sruCode: '7350',
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description: 'Obligationslån',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2300', end: '2319' },
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{ start: '2320', end: '2329' },
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],
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},
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{
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sruCode: '7351',
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description: 'Checkräkningskredit (långfristig)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2330', end: '2339' }],
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},
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{
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sruCode: '7352',
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description: 'Övriga skulder kreditinstitut (långfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2340', end: '2359' }],
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},
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{
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sruCode: '7353',
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description: 'Skulder koncern/intresse (långfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2360', end: '2379' }],
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},
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{
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sruCode: '7354',
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description: 'Övriga skulder (långfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2380', end: '2399' }],
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},
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{
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sruCode: '7360',
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description: 'Checkräkningskredit (kortfristig)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2410', end: '2419' }],
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},
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{
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sruCode: '7361',
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description: 'Övriga skulder kreditinstitut (kortfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2420', end: '2439' }],
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},
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{
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sruCode: '7362',
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description: 'Förskott från kunder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2400', end: '2409' }],
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},
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{
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sruCode: '7363',
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description: 'Pågående arbeten (skuldsida)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2450', end: '2459' }],
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},
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{
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sruCode: '7364',
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description: 'Fakturerad men ej upparbetad intäkt',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2460', end: '2469' }],
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},
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{
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sruCode: '7365',
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description: 'Leverantörsskulder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2440', end: '2449' }],
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},
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{
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sruCode: '7366',
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description: 'Växelskulder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2490', end: '2490' }],
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},
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{
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sruCode: '7367',
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description: 'Skulder koncern/intresse (kortfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2470', end: '2479' }],
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},
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{
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sruCode: '7369',
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description: 'Övriga skulder (kortfristiga)',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [
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{ start: '2480', end: '2489' },
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{ start: '2491', end: '2499' },
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{ start: '2600', end: '2799' },
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{ start: '2800', end: '2899' },
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],
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},
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{
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sruCode: '7368',
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description: 'Skatteskulder',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2500', end: '2599' }],
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},
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{
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sruCode: '7370',
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description: 'Upplupna kostnader och förutbetalda intäkter',
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section: 'equity_liabilities',
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normalBalance: 'credit',
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accountRanges: [{ start: '2900', end: '2999' }],
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},
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// ---- Income statement ----
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{
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sruCode: '7410',
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description: 'Nettoomsättning',
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section: 'income_statement',
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normalBalance: 'credit',
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accountRanges: [{ start: '3000', end: '3799' }],
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},
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{
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sruCode: '7412',
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description: 'Aktiverat arbete för egen räkning',
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section: 'income_statement',
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normalBalance: 'credit',
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accountRanges: [{ start: '3800', end: '3899' }],
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},
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{
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sruCode: '7413',
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description: 'Övriga rörelseintäkter',
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section: 'income_statement',
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normalBalance: 'credit',
|
|
accountRanges: [{ start: '3900', end: '3999' }],
|
|
},
|
|
{
|
|
sruCode: '7411',
|
|
description: 'Förändring av lager',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '4900', end: '4999' }],
|
|
},
|
|
{
|
|
sruCode: '7511',
|
|
description: 'Råvaror och förnödenheter',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [
|
|
{ start: '4000', end: '4499' },
|
|
{ start: '4500', end: '4599' },
|
|
{ start: '4700', end: '4899' },
|
|
],
|
|
},
|
|
{
|
|
sruCode: '7512',
|
|
description: 'Handelsvaror',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '4600', end: '4699' }],
|
|
},
|
|
// CRITICAL: BAS 5000-6999 ALL map to SRU 7513
|
|
{
|
|
sruCode: '7513',
|
|
description: 'Övriga externa kostnader',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '5000', end: '6999' }],
|
|
},
|
|
{
|
|
sruCode: '7514',
|
|
description: 'Personalkostnader',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '7000', end: '7699' }],
|
|
},
|
|
{
|
|
sruCode: '7515',
|
|
description: 'Av- och nedskrivningar materiella/immateriella',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
// Official BAS kopplingstabell for INK2R 3.9: 7700-7739, 7750-7789,
|
|
// 7800-7899 (nedskrivningar of anläggningstillgångar + återföringar);
|
|
// only 774x/779x belong on 3.10. Mirrors K2_RR_MAPPINGS in
|
|
// lib/bokslut/ixbrl/k2-mapper.ts.
|
|
accountRanges: [
|
|
{ start: '7700', end: '7739' },
|
|
{ start: '7750', end: '7789' },
|
|
{ start: '7800', end: '7899' },
|
|
],
|
|
},
|
|
{
|
|
sruCode: '7516',
|
|
description: 'Nedskrivningar omsättningstillgångar',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [
|
|
{ start: '7740', end: '7749' },
|
|
{ start: '7790', end: '7799' },
|
|
],
|
|
},
|
|
{
|
|
sruCode: '7517',
|
|
description: 'Övriga rörelsekostnader',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '7900', end: '7999' }],
|
|
},
|
|
{
|
|
sruCode: '7414',
|
|
description: 'Resultat från andelar i koncernföretag',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8000', end: '8099' }],
|
|
},
|
|
{
|
|
sruCode: '7415',
|
|
description: 'Resultat från andelar i intresseföretag',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8100', end: '8199' }],
|
|
},
|
|
{
|
|
sruCode: '7423',
|
|
description: 'Resultat från övriga företag med ägarintresse',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8200', end: '8269' }],
|
|
},
|
|
{
|
|
sruCode: '7416',
|
|
description: 'Resultat från övriga finansiella anläggningstillgångar',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
accountRanges: [{ start: '8270', end: '8299' }],
|
|
},
|
|
{
|
|
sruCode: '7417',
|
|
description: 'Övriga ränteintäkter och liknande',
|
|
section: 'income_statement',
|
|
normalBalance: 'credit',
|
|
accountRanges: [{ start: '8300', end: '8399' }],
|
|
},
|
|
{
|
|
sruCode: '7522',
|
|
description: 'Räntekostnader och liknande',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8400', end: '8499' }],
|
|
},
|
|
{
|
|
sruCode: '7521',
|
|
description: 'Nedskrivningar finansiella anläggningstillgångar',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8500', end: '8599' }],
|
|
},
|
|
// Bokslutsdispositioner: account numbers per BAS 2020 (verified against
|
|
// lib/bookkeeping/bas-data/class-8-financial.ts).
|
|
{
|
|
sruCode: '7525',
|
|
description: 'Avsättning till periodiseringsfond',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8811', end: '8811' }],
|
|
},
|
|
{
|
|
sruCode: '7420',
|
|
description: 'Återföring av periodiseringsfond',
|
|
section: 'income_statement',
|
|
normalBalance: 'credit',
|
|
accountRanges: [{ start: '8819', end: '8819' }],
|
|
},
|
|
{
|
|
sruCode: '7419',
|
|
description: 'Mottagna koncernbidrag',
|
|
section: 'income_statement',
|
|
normalBalance: 'credit',
|
|
accountRanges: [{ start: '8820', end: '8820' }],
|
|
},
|
|
{
|
|
sruCode: '7524',
|
|
description: 'Lämnade koncernbidrag',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8830', end: '8830' }],
|
|
},
|
|
{
|
|
sruCode: '7421',
|
|
description: 'Förändring av överavskrivningar',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
// 8850 = grupp, 8851-8853 = per kategori (immateriella, byggnader, M&I)
|
|
accountRanges: [{ start: '8850', end: '8859' }],
|
|
},
|
|
{
|
|
sruCode: '7422',
|
|
description: 'Övriga bokslutsdispositioner',
|
|
section: 'income_statement',
|
|
normalBalance: 'net',
|
|
// 8840 = Lämnade gottgörelser, 8860-8899 = övriga
|
|
accountRanges: [
|
|
{ start: '8840', end: '8840' },
|
|
{ start: '8860', end: '8899' },
|
|
],
|
|
},
|
|
{
|
|
sruCode: '7528',
|
|
description: 'Skatt på årets resultat',
|
|
section: 'income_statement',
|
|
normalBalance: 'debit',
|
|
accountRanges: [{ start: '8900', end: '8989' }],
|
|
},
|
|
// 7450/7550 (årets resultat vinst/förlust) are calculated, not mapped from accounts
|
|
]
|
|
|
|
/** One mapping per SRU code: pinned by a test in __tests__/ink2-engine.test.ts. */
|
|
const MAPPING_BY_CODE = new Map<INK2RSRUCode, INK2AccountMapping>(
|
|
INK2R_ACCOUNT_MAPPINGS.map((mapping) => [mapping.sruCode, mapping]),
|
|
)
|
|
|
|
/**
|
|
* INK2R posts each shared sign-reclassification rule moves between. The rules
|
|
* live in lib/reports/sign-reclassification.ts and are shared with the K2
|
|
* iXBRL årsredovisning so both statutory reports present the same balance
|
|
* sheet. A test pins that every rule's account range really does map to the
|
|
* `from` code below.
|
|
*/
|
|
const SIGN_RECLASSIFICATION_ROUTES: Record<
|
|
SignReclassificationId,
|
|
{ from: INK2RSRUCode; to: INK2RSRUCode }
|
|
> = {
|
|
tax_account_credit_to_liability: { from: '7261', to: '7368' },
|
|
tax_liability_debit_to_receivable: { from: '7368', to: '7261' },
|
|
vat_liability_debit_to_receivable: { from: '7369', to: '7261' },
|
|
}
|
|
|
|
/**
|
|
* Check if an account number falls within a mapping's ranges
|
|
*/
|
|
export function isAccountInMapping(accountNumber: string, mapping: INK2AccountMapping): boolean {
|
|
for (const range of mapping.accountRanges) {
|
|
if (accountNumber >= range.start && accountNumber <= range.end) {
|
|
if (range.exclude && range.exclude.includes(accountNumber)) {
|
|
continue
|
|
}
|
|
return true
|
|
}
|
|
}
|
|
return false
|
|
}
|
|
|
|
/**
|
|
* Truncate to nearest krona (drop öre) per SFL 22 kap. 1 §
|
|
*/
|
|
function truncateToKrona(value: number): number {
|
|
return value >= 0 ? Math.floor(value) : Math.ceil(value)
|
|
}
|
|
|
|
/**
|
|
* Slack allowed before a difference counts as a real disagreement. Every INK2
|
|
* field is truncated to whole kronor per SFL 22 kap. 1 §, so a few öre of
|
|
* truncation residual can accumulate across the form legitimately.
|
|
*/
|
|
const ROUNDING_TOLERANCE_KR = 2
|
|
|
|
/**
|
|
* Check if the balance sheet totals differ beyond the expected rounding tolerance.
|
|
*/
|
|
export function checkBalanceWarning(totalAssets: number, totalEquityLiabilities: number): string | null {
|
|
const balanceDiff = Math.abs(totalAssets - totalEquityLiabilities)
|
|
if (balanceDiff > ROUNDING_TOLERANCE_KR && (totalAssets > 0 || totalEquityLiabilities > 0)) {
|
|
return `Balansräkningen är inte i balans. Tillgångar: ${totalAssets} kr, Eget kapital och skulder: ${totalEquityLiabilities} kr (differens: ${balanceDiff} kr).`
|
|
}
|
|
return null
|
|
}
|
|
|
|
/** Create zero-initialized INK2R rutor */
|
|
function createEmptyINK2RRutor(): INK2RRutor {
|
|
return {
|
|
'7201': 0, '7202': 0, '7214': 0, '7215': 0, '7216': 0, '7217': 0,
|
|
'7230': 0, '7231': 0, '7233': 0, '7232': 0, '7234': 0, '7235': 0,
|
|
'7241': 0, '7242': 0, '7243': 0, '7244': 0, '7245': 0, '7246': 0,
|
|
'7251': 0, '7252': 0, '7261': 0, '7262': 0, '7263': 0,
|
|
'7270': 0, '7271': 0, '7281': 0,
|
|
'7301': 0, '7302': 0,
|
|
'7321': 0, '7322': 0, '7323': 0,
|
|
'7331': 0, '7332': 0, '7333': 0,
|
|
'7350': 0, '7351': 0, '7352': 0, '7353': 0, '7354': 0,
|
|
'7360': 0, '7361': 0, '7362': 0, '7363': 0, '7364': 0,
|
|
'7365': 0, '7366': 0, '7367': 0, '7369': 0, '7368': 0, '7370': 0,
|
|
'7410': 0, '7411': 0, '7412': 0, '7413': 0,
|
|
'7511': 0, '7512': 0, '7513': 0, '7514': 0, '7515': 0, '7516': 0, '7517': 0,
|
|
'7414': 0, '7415': 0, '7423': 0, '7416': 0, '7417': 0,
|
|
'7521': 0, '7522': 0,
|
|
'7524': 0, '7419': 0, '7420': 0, '7525': 0, '7421': 0, '7422': 0,
|
|
'7528': 0,
|
|
'7450': 0, '7550': 0,
|
|
}
|
|
}
|
|
|
|
// Reuse canonical code arrays from types.ts (single source of truth)
|
|
const ASSET_CODES = INK2R_ASSET_CODES
|
|
const EQUITY_LIABILITY_CODES = INK2R_EQUITY_LIABILITY_CODES
|
|
|
|
/** One account's contribution to an SRU code, before orientation and truncation. */
|
|
interface AccountContribution {
|
|
accountNumber: string
|
|
accountName: string
|
|
/** Raw ledger balance, debit-positive. */
|
|
balance: number
|
|
}
|
|
|
|
/** UB per account from a trial balance, debit-positive. */
|
|
function toSignedBalances(rows: TrialBalanceRow[]): Map<string, number> {
|
|
const balances = new Map<string, number>()
|
|
for (const row of rows) {
|
|
balances.set(
|
|
row.account_number,
|
|
(Number(row.closing_debit) || 0) - (Number(row.closing_credit) || 0),
|
|
)
|
|
}
|
|
return balances
|
|
}
|
|
|
|
function findMappingForAccount(accountNumber: string): INK2AccountMapping | null {
|
|
for (const mapping of INK2R_ACCOUNT_MAPPINGS) {
|
|
if (isAccountInMapping(accountNumber, mapping)) return mapping
|
|
}
|
|
return null
|
|
}
|
|
|
|
/**
|
|
* Orient a raw ledger balance to the amount Skatteverket expects in the field.
|
|
* Every INK2R amount is reported positive when the post carries its normal
|
|
* balance; costs are positive on the income statement side.
|
|
*/
|
|
function orientedAmount(balance: number, mapping: INK2AccountMapping): number {
|
|
if (mapping.normalBalance === 'debit') return balance
|
|
// Credit-normal posts, and 'net' posts where positive means income.
|
|
return -balance
|
|
}
|
|
|
|
/**
|
|
* Relocate balance sheet accounts whose balance deviates from their post's
|
|
* normal side (1630 with a credit is a skatteskuld, 2641 with a debit is a
|
|
* fordran). Whole account rows move, so the per-account breakdown stays
|
|
* consistent with the post totals; for `net` rules the moved rows sum to the
|
|
* deviating net by construction because every account in range moves together.
|
|
*/
|
|
function applySignReclassifications(
|
|
contributions: Map<INK2RSRUCode, AccountContribution[]>,
|
|
balanceSheetBalances: ReadonlyMap<string, number>,
|
|
warnings: string[],
|
|
): void {
|
|
for (const rule of SIGN_RECLASSIFICATION_RULES) {
|
|
const route = SIGN_RECLASSIFICATION_ROUTES[rule.id]
|
|
const moving = new Set(selectReclassifiedAccounts(rule, balanceSheetBalances))
|
|
if (moving.size === 0) continue
|
|
|
|
const source = contributions.get(route.from) ?? []
|
|
const moved = source.filter((c) => moving.has(c.accountNumber))
|
|
if (moved.length === 0) continue
|
|
|
|
contributions.set(
|
|
route.from,
|
|
source.filter((c) => !moving.has(c.accountNumber)),
|
|
)
|
|
contributions.set(route.to, [...(contributions.get(route.to) ?? []), ...moved])
|
|
warnings.push(rule.warning)
|
|
}
|
|
}
|
|
|
|
/**
|
|
* Whether the resultatavslut has already moved årets resultat into 2099.
|
|
*
|
|
* Mirrors the predicate generateTrialBalance uses to drop the closing entry: a
|
|
* reversed closing entry nets to zero against its storno and has therefore not
|
|
* moved anything.
|
|
*/
|
|
async function isResultClosedIntoEquity(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
closingEntryId: string | null | undefined,
|
|
): Promise<boolean> {
|
|
if (!closingEntryId) return false
|
|
const { data } = await supabase
|
|
.from('journal_entries')
|
|
.select('status')
|
|
.eq('id', closingEntryId)
|
|
.eq('company_id', companyId)
|
|
.maybeSingle()
|
|
return (data as { status?: string } | null)?.status === 'posted'
|
|
}
|
|
|
|
/**
|
|
* Generate INK2 declaration for a fiscal period
|
|
*/
|
|
export async function generateINK2Declaration(
|
|
supabase: SupabaseClient,
|
|
companyId: string,
|
|
fiscalPeriodId: string
|
|
): Promise<INK2Declaration> {
|
|
|
|
// Fetch fiscal period
|
|
const { data: period, error: periodError } = await supabase
|
|
.from('fiscal_periods')
|
|
.select('*')
|
|
.eq('id', fiscalPeriodId)
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
if (periodError || !period) {
|
|
throw new Error('Fiscal period not found')
|
|
}
|
|
|
|
// Fetch company settings
|
|
const { data: settings } = await supabase
|
|
.from('company_settings')
|
|
.select('company_name, org_number, entity_type, address_line1, postal_code, city, email')
|
|
.eq('company_id', companyId)
|
|
.single()
|
|
|
|
// Resolve entity_type: prefer company_settings, fall back to companies table (NOT NULL, always reliable)
|
|
let entityType = settings?.entity_type
|
|
if (!entityType) {
|
|
const { data: company, error: companyError } = await supabase
|
|
.from('companies')
|
|
.select('entity_type')
|
|
.eq('id', companyId)
|
|
.single()
|
|
if (companyError) throw new Error(`Failed to resolve entity type: ${companyError.message}`)
|
|
entityType = company?.entity_type
|
|
}
|
|
|
|
if (entityType !== 'aktiebolag') {
|
|
throw new Error('INK2 declaration is only for aktiebolag (limited company)')
|
|
}
|
|
|
|
// The balance sheet reads the closed books, the income statement the
|
|
// pre-closing books. See the module docblock for why the two differ.
|
|
const [taxAdjustments, closedTrialBalance, preClosingTrialBalance, resultClosedIntoEquity] =
|
|
await Promise.all([
|
|
loadTaxAdjustmentSnapshot(supabase, companyId, fiscalPeriodId),
|
|
generateTrialBalance(supabase, companyId, fiscalPeriodId, { closingEntry: 'include' }),
|
|
generateTrialBalance(supabase, companyId, fiscalPeriodId, {
|
|
closingEntry: 'exclude-final',
|
|
}),
|
|
isResultClosedIntoEquity(supabase, companyId, period.closing_entry_id as string | null),
|
|
])
|
|
|
|
const balanceSheetBalances = toSignedBalances(closedTrialBalance.rows)
|
|
const incomeBalances = toSignedBalances(preClosingTrialBalance.rows)
|
|
|
|
const accountNameMap = new Map<string, string>()
|
|
for (const row of [...closedTrialBalance.rows, ...preClosingTrialBalance.rows]) {
|
|
accountNameMap.set(row.account_number, row.account_name)
|
|
}
|
|
|
|
const warnings: string[] = []
|
|
|
|
// Collect each account's contribution to its SRU code, keeping the raw
|
|
// balance so a reclassified account can be re-oriented under its new code.
|
|
const contributions = new Map<INK2RSRUCode, AccountContribution[]>()
|
|
const allAccountNumbers = new Set([
|
|
...balanceSheetBalances.keys(),
|
|
...incomeBalances.keys(),
|
|
])
|
|
|
|
for (const accountNumber of allAccountNumbers) {
|
|
// Skip account 8999: årets resultat is calculated
|
|
if (accountNumber === '8999') continue
|
|
|
|
const mapping = findMappingForAccount(accountNumber)
|
|
|
|
if (!mapping) {
|
|
// BAS accounts 4500-4599, 4700-4899, and 1300-1310 have no standard SRU
|
|
// mapping. These are unusual and may indicate custom accounts.
|
|
const hasBalance =
|
|
Math.abs(balanceSheetBalances.get(accountNumber) ?? 0) >= 0.01
|
|
|| Math.abs(incomeBalances.get(accountNumber) ?? 0) >= 0.01
|
|
const classChar = accountNumber.charAt(0)
|
|
if (hasBalance && classChar >= '1' && classChar <= '8') {
|
|
// Only warn for standard BAS range accounts that weren't mapped
|
|
warnings.push(`Konto ${accountNumber} (${accountNameMap.get(accountNumber) || 'okänt'}) kunde inte mappas till ett SRU-fält.`)
|
|
}
|
|
continue
|
|
}
|
|
|
|
const balance =
|
|
mapping.section === 'income_statement'
|
|
? incomeBalances.get(accountNumber) ?? 0
|
|
: balanceSheetBalances.get(accountNumber) ?? 0
|
|
if (Math.abs(balance) < 0.01) continue
|
|
|
|
const list = contributions.get(mapping.sruCode)
|
|
const contribution: AccountContribution = {
|
|
accountNumber,
|
|
accountName: accountNameMap.get(accountNumber) || `Konto ${accountNumber}`,
|
|
balance,
|
|
}
|
|
if (list) {
|
|
list.push(contribution)
|
|
} else {
|
|
contributions.set(mapping.sruCode, [contribution])
|
|
}
|
|
}
|
|
|
|
applySignReclassifications(contributions, balanceSheetBalances, warnings)
|
|
|
|
// Initialize INK2R rutor and breakdown
|
|
const ink2r = createEmptyINK2RRutor()
|
|
const allCodes = Object.keys(ink2r) as INK2RSRUCode[]
|
|
const breakdown = {} as INK2Declaration['breakdown']
|
|
for (const code of allCodes) {
|
|
breakdown[code] = { accounts: [], total: 0 }
|
|
}
|
|
|
|
for (const [code, list] of contributions) {
|
|
const mapping = MAPPING_BY_CODE.get(code)
|
|
if (!mapping) continue
|
|
for (const contribution of list) {
|
|
const amount = orientedAmount(contribution.balance, mapping)
|
|
ink2r[code] += amount
|
|
breakdown[code].accounts.push({
|
|
accountNumber: contribution.accountNumber,
|
|
accountName: contribution.accountName,
|
|
amount: truncateToKrona(amount),
|
|
})
|
|
}
|
|
}
|
|
|
|
// Truncate all INK2R rutor to whole kronor
|
|
for (const code of allCodes) {
|
|
ink2r[code] = truncateToKrona(ink2r[code])
|
|
breakdown[code].total = ink2r[code]
|
|
}
|
|
|
|
// Calculate totals
|
|
const totalAssets = ASSET_CODES.reduce((sum, code) => sum + ink2r[code], 0)
|
|
const totalEquityLiabilities = EQUITY_LIABILITY_CODES.reduce((sum, code) => sum + ink2r[code], 0)
|
|
|
|
// Operating result: revenue minus costs (costs are positive per Skatteverket convention)
|
|
const operatingResult =
|
|
ink2r['7410'] + ink2r['7411'] + ink2r['7412'] + ink2r['7413']
|
|
- ink2r['7511'] - ink2r['7512'] - ink2r['7513'] - ink2r['7514']
|
|
- ink2r['7515'] - ink2r['7516'] - ink2r['7517']
|
|
|
|
// Financial items: income minus costs
|
|
const financialItems =
|
|
ink2r['7414'] + ink2r['7415'] + ink2r['7423'] + ink2r['7416'] + ink2r['7417']
|
|
- ink2r['7521'] - ink2r['7522']
|
|
|
|
// Bokslutsdispositioner: subtract debit-normal, add credit-normal and net
|
|
const bokslutsdispositioner =
|
|
- ink2r['7524'] + ink2r['7419'] + ink2r['7420'] - ink2r['7525']
|
|
+ ink2r['7421'] + ink2r['7422']
|
|
|
|
// Result before tax
|
|
const resultBeforeTax = operatingResult + financialItems + bokslutsdispositioner
|
|
|
|
// Result after tax (7528 is positive, subtract it)
|
|
const aretsResultat = resultBeforeTax - ink2r['7528']
|
|
|
|
// Set årets resultat: vinst (7450) or förlust (7550)
|
|
if (aretsResultat >= 0) {
|
|
ink2r['7450'] = aretsResultat
|
|
ink2r['7550'] = 0
|
|
} else {
|
|
ink2r['7450'] = 0
|
|
ink2r['7550'] = Math.abs(aretsResultat)
|
|
}
|
|
|
|
// During an open fiscal year 2099 has no balance yet: the result exists only
|
|
// as the net of the income statement accounts, so add it to make the balance
|
|
// sheet tie out. Once the resultatavslut is posted, 7302 already carries it
|
|
// via 2099 and adding it again would double-count årets resultat.
|
|
const adjustedEquityLiabilities = resultClosedIntoEquity
|
|
? totalEquityLiabilities
|
|
: totalEquityLiabilities + aretsResultat
|
|
|
|
// Fiscal year dates as YYYYMMDD
|
|
const fyStart = (period.period_start as string).replace(/-/g, '')
|
|
const fyEnd = (period.period_end as string).replace(/-/g, '')
|
|
|
|
// Build INK2 (huvudblankett)
|
|
// Auto-derive from INK2S result and the saved tax-only adjustments.
|
|
// 7528 is already positive per Skatteverket convention
|
|
const taxAmount = ink2r['7528']
|
|
// INK2/SRU amounts are declared in whole kronor with ören omitted. Use the
|
|
// same whole-krona values in both the adjustment fields and the tax result
|
|
// so the worksheet remains internally consistent.
|
|
const nonDeductibleExpenses = Math.trunc(taxAdjustments.nonDeductibleExpenses)
|
|
const nonTaxableIncome = Math.trunc(taxAdjustments.nonTaxableIncome)
|
|
const taxableResult =
|
|
aretsResultat + taxAmount
|
|
+ nonDeductibleExpenses - nonTaxableIncome
|
|
|
|
const ink2: INK2Rutor = {
|
|
'7011': fyStart,
|
|
'7012': fyEnd,
|
|
'7104': taxableResult >= 0 ? taxableResult : 0,
|
|
'7114': taxableResult < 0 ? Math.abs(taxableResult) : 0,
|
|
}
|
|
|
|
// Build INK2S (skattemässiga justeringar, auto-derived basics only)
|
|
const ink2s: INK2SRutor = {
|
|
'7011': fyStart,
|
|
'7012': fyEnd,
|
|
'7650': aretsResultat >= 0 ? aretsResultat : 0,
|
|
'7750': aretsResultat < 0 ? Math.abs(aretsResultat) : 0,
|
|
'7651': taxAmount, // Skatt (ej avdragsgill)
|
|
'7653': nonDeductibleExpenses,
|
|
'7754': nonTaxableIncome,
|
|
'8020': taxableResult >= 0 ? taxableResult : 0,
|
|
'8021': taxableResult < 0 ? Math.abs(taxableResult) : 0,
|
|
}
|
|
|
|
// Add warnings
|
|
if (!(period as FiscalPeriod).is_closed) {
|
|
warnings.push('Räkenskapsåret är inte stängt; deklarationen kan genereras, men siffrorna kan ändras om fler bokföringar görs.')
|
|
}
|
|
|
|
if (totalAssets === 0 && totalEquityLiabilities === 0 && ink2r['7410'] === 0) {
|
|
warnings.push('Inga bokförda transaktioner hittades för perioden.')
|
|
}
|
|
|
|
const balanceWarning = checkBalanceWarning(totalAssets, adjustedEquityLiabilities)
|
|
if (balanceWarning) {
|
|
warnings.push(balanceWarning)
|
|
}
|
|
|
|
// Cross-surface self-check. When the year is closed, the resultaträkning the
|
|
// form reports must equal the årets resultat the books actually carry on 2099,
|
|
// which is also the figure the fastställda årsredovisningen shows. Mirrors the
|
|
// equivalent check in lib/bokslut/ixbrl/k2-mapper.ts so both statutory reports
|
|
// catch the same disagreement.
|
|
//
|
|
// This is the alarm that was missing: when INK2R reported 0 kr against a
|
|
// booked result of 469 542 kr, nothing warned, because the balance sheet
|
|
// still tied out on its own. A customer found it instead.
|
|
if (resultClosedIntoEquity) {
|
|
const bookedResult = truncateToKrona(-(balanceSheetBalances.get('2099') ?? 0))
|
|
const declaredResult = aretsResultat
|
|
if (Math.abs(bookedResult - declaredResult) > ROUNDING_TOLERANCE_KR) {
|
|
warnings.push(
|
|
`Årets resultat enligt resultaträkningen (${declaredResult} kr) stämmer inte med det bokförda resultatet på konto 2099 (${bookedResult} kr). Deklarationen stämmer då inte med det fastställda bokslutet.`,
|
|
)
|
|
}
|
|
}
|
|
|
|
return {
|
|
fiscalYear: {
|
|
id: period.id,
|
|
name: period.name,
|
|
start: period.period_start,
|
|
end: period.period_end,
|
|
isClosed: period.is_closed,
|
|
},
|
|
ink2,
|
|
ink2r,
|
|
ink2s,
|
|
breakdown,
|
|
totals: {
|
|
totalAssets,
|
|
totalEquityLiabilities: adjustedEquityLiabilities,
|
|
operatingResult,
|
|
aretsResultat,
|
|
},
|
|
companyInfo: {
|
|
companyName: settings?.company_name || 'Okänt företag',
|
|
orgNumber: settings?.org_number || null,
|
|
addressLine1: settings?.address_line1 || null,
|
|
postalCode: settings?.postal_code || null,
|
|
city: settings?.city || null,
|
|
email: settings?.email || null,
|
|
},
|
|
warnings,
|
|
}
|
|
}
|