fix: correct INK2R SRU sign convention and field ordering (#249)
* fix: correct INK2R SRU sign convention and field ordering Cost fields (7511-7528) were negated to negative values, but Skatteverket expects positive values on the INK2R form. Updated the engine to keep debit-normal income statement balances positive and adjusted all result calculations accordingly. Also switched SRU field output from Object.keys() to canonical Skatteverket ordering arrays. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> * fix: address Greptile review — deduplicate code arrays, add disposition test Remove duplicate ASSET_CODES/EQUITY_LIABILITY_CODES arrays from the engine and import the canonical arrays from types.ts. Add test coverage for bokslutsdispositioner fields (7524, 7525, 7419) to exercise the new subtraction sign path. Co-Authored-By: Claude Opus 4.6 (1M context) <noreply@anthropic.com> --------- Co-authored-by: Claude Opus 4.6 (1M context) <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Opus 4.6
Claude Opus 4.6
parent
e46654ab25
commit
24466c6e94
@@ -20,9 +20,9 @@ function makeDeclaration(overrides?: Partial<INK2Declaration>): INK2Declaration
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'7360': 0, '7361': 0, '7362': 0, '7363': 0, '7364': 0,
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'7365': 30000, '7366': 0, '7367': 0, '7369': 70000, '7368': 0, '7370': 0,
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'7410': 500000, '7411': 0, '7412': 0, '7413': 0,
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'7511': 0, '7512': 0, '7513': -100000, '7514': -80000, '7515': -10000, '7516': 0, '7517': -5000,
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'7511': 0, '7512': 0, '7513': 100000, '7514': 80000, '7515': 10000, '7516': 0, '7517': 5000,
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'7414': 0, '7415': 0, '7423': 0, '7416': 0, '7417': 0,
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'7521': 0, '7522': -3000,
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'7521': 0, '7522': 3000,
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'7524': 0, '7419': 0, '7420': 0, '7525': 0, '7421': 0, '7422': 0,
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'7528': 0,
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'7450': 302000, '7550': 0,
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@@ -209,13 +209,31 @@ describe('INK2 SRU Generator', () => {
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}
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})
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it('handles negative values correctly', () => {
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it('reports cost fields as positive values per Skatteverket convention', () => {
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const declaration = makeDeclaration()
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const submission = generateSRUSubmission(declaration)
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const ink2rBlock = extractBlock(submission.blanketterSru, 'INK2R')
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expect(ink2rBlock).toContain('#UPPGIFT 7513 -100000')
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expect(ink2rBlock).toContain('#UPPGIFT 7522 -3000')
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expect(ink2rBlock).toContain('#UPPGIFT 7513 100000')
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expect(ink2rBlock).toContain('#UPPGIFT 7522 3000')
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})
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it('handles bokslutsdispositioner fields with correct sign', () => {
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const declaration = makeDeclaration({
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ink2r: {
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...makeDeclaration().ink2r,
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'7524': 50000, // Lämnade koncernbidrag (debit-normal cost, positive)
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'7525': 30000, // Avsättning periodiseringsfond (debit-normal cost, positive)
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'7419': 20000, // Mottagna koncernbidrag (credit-normal income, positive)
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},
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})
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const submission = generateSRUSubmission(declaration)
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const ink2rBlock = extractBlock(submission.blanketterSru, 'INK2R')
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// All bokslutsdispositioner fields are positive in the SRU output
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expect(ink2rBlock).toContain('#UPPGIFT 7524 50000')
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expect(ink2rBlock).toContain('#UPPGIFT 7525 30000')
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expect(ink2rBlock).toContain('#UPPGIFT 7419 20000')
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})
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it('includes INK2S with överskott/underskott', () => {
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@@ -13,6 +13,10 @@ import type {
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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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@@ -667,24 +671,9 @@ function createEmptyINK2RRutor(): INK2RRutor {
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}
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}
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/** All INK2R asset codes for summing */
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const ASSET_CODES: INK2RSRUCode[] = [
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'7201', '7202', '7214', '7215', '7216', '7217',
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'7230', '7231', '7233', '7232', '7234', '7235',
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'7241', '7242', '7243', '7244', '7245', '7246',
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'7251', '7252', '7261', '7262', '7263',
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'7270', '7271', '7281',
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]
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/** All INK2R equity/liability codes for summing */
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const EQUITY_LIABILITY_CODES: INK2RSRUCode[] = [
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'7301', '7302',
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'7321', '7322', '7323',
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'7331', '7332', '7333',
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'7350', '7351', '7352', '7353', '7354',
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'7360', '7361', '7362', '7363', '7364', '7365', '7366', '7367', '7369', '7368',
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'7370',
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]
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// Reuse canonical code arrays from types.ts (single source of truth)
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const ASSET_CODES = INK2R_ASSET_CODES
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const EQUITY_LIABILITY_CODES = INK2R_EQUITY_LIABILITY_CODES
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/**
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* Generate INK2 declaration for a fiscal period
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@@ -791,15 +780,16 @@ export async function generateINK2Declaration(
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let amount: number
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if (mapping.section === 'income_statement') {
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// Income statement: supply the signed value as-is from accounting
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// Revenue (credit normal): balance is negative (credit > debit), negate for positive revenue
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// Cost (debit normal): balance is positive (debit > credit), keep as-is for negative cost
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// Income statement sign convention per Skatteverket INK2R:
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// All amounts are reported as positive values on the form.
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// Revenue (credit normal): balance is negative in ledger, negate → positive
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// Cost (debit normal): balance is positive in ledger, keep → positive
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// Net: negate so positive = income, negative = cost
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if (mapping.normalBalance === 'credit') {
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amount = -balance
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} else if (mapping.normalBalance === 'debit') {
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// Costs: debit balance is positive in ledger, but on the form they appear negative
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amount = -balance
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// Costs: debit balance is positive in ledger, keep positive (Skatteverket convention)
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amount = balance
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} else {
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// Net: negate to match accounting convention
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amount = -balance
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@@ -847,26 +837,27 @@ export async function generateINK2Declaration(
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const totalAssets = ASSET_CODES.reduce((sum, code) => sum + ink2r[code], 0)
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const totalEquityLiabilities = EQUITY_LIABILITY_CODES.reduce((sum, code) => sum + ink2r[code], 0)
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// Operating result: revenue + costs (costs are already negative)
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// Operating result: revenue minus costs (costs are positive per Skatteverket convention)
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const operatingResult =
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ink2r['7410'] + ink2r['7411'] + ink2r['7412'] + ink2r['7413'] +
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ink2r['7511'] + ink2r['7512'] + ink2r['7513'] + ink2r['7514'] +
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ink2r['7515'] + ink2r['7516'] + ink2r['7517']
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ink2r['7410'] + ink2r['7411'] + ink2r['7412'] + ink2r['7413']
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- ink2r['7511'] - ink2r['7512'] - ink2r['7513'] - ink2r['7514']
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- ink2r['7515'] - ink2r['7516'] - ink2r['7517']
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// Financial items
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// Financial items: income minus costs
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const financialItems =
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ink2r['7414'] + ink2r['7415'] + ink2r['7423'] + ink2r['7416'] + ink2r['7417'] +
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ink2r['7521'] + ink2r['7522']
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ink2r['7414'] + ink2r['7415'] + ink2r['7423'] + ink2r['7416'] + ink2r['7417']
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- ink2r['7521'] - ink2r['7522']
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// Bokslutsdispositioner
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// Bokslutsdispositioner: subtract debit-normal, add credit-normal and net
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const bokslutsdispositioner =
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ink2r['7524'] + ink2r['7419'] + ink2r['7420'] + ink2r['7525'] + ink2r['7421'] + ink2r['7422']
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- ink2r['7524'] + ink2r['7419'] + ink2r['7420'] - ink2r['7525']
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+ ink2r['7421'] + ink2r['7422']
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// Result before tax
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const resultBeforeTax = operatingResult + financialItems + bokslutsdispositioner
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// Result after tax
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const resultAfterFinancial = resultBeforeTax + ink2r['7528']
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// Result after tax (7528 is positive, subtract it)
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const resultAfterFinancial = resultBeforeTax - ink2r['7528']
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// Set årets resultat: vinst (7450) or förlust (7550)
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if (resultAfterFinancial >= 0) {
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@@ -888,7 +879,8 @@ export async function generateINK2Declaration(
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// Build INK2 (huvudblankett)
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// Auto-derive from INK2S result (simplified: result + non-deductible tax)
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const taxAmount = Math.abs(ink2r['7528'])
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// 7528 is already positive per Skatteverket convention
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const taxAmount = ink2r['7528']
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const taxableResult = resultAfterFinancial + taxAmount
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const ink2: INK2Rutor = {
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@@ -4,6 +4,11 @@ import type {
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INK2SRutor,
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SRUSubmission,
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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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INK2R_INCOME_CODES,
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} from './types'
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/**
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* SRU File Generator for INK2 (Aktiebolag)
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@@ -170,8 +175,12 @@ function generateBlanketterSru(declaration: INK2Declaration, now: Date): string
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lines.push(`#UPPGIFT 7011 ${declaration.ink2['7011']}`)
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lines.push(`#UPPGIFT 7012 ${declaration.ink2['7012']}`)
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// All INK2R fields — emit non-zero values only
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const ink2rCodes: INK2RSRUCode[] = Object.keys(declaration.ink2r) as INK2RSRUCode[]
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// All INK2R fields in canonical Skatteverket order — emit non-zero values only
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const ink2rCodes: INK2RSRUCode[] = [
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...INK2R_ASSET_CODES,
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...INK2R_EQUITY_LIABILITY_CODES,
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...INK2R_INCOME_CODES,
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]
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for (const code of ink2rCodes) {
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const value = declaration.ink2r[code]
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if (value !== 0) {
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