diff --git a/DECISIONS.md b/DECISIONS.md
index 79b5d3a0..3b829c5d 100644
--- a/DECISIONS.md
+++ b/DECISIONS.md
@@ -1198,3 +1198,4 @@ One line per decision: `[YYYY-MM-DD] <decision>: <why>`. Appended by agents and
 [2026-08-24] Reconciliation underlag (Reko bilagor, PR 2) is its own table (account_reconciliation_attachments) scoped by (company, account_key, through_date), not extra columns on document_attachments: that table's link is a verifikat and its WORM version chain is about digitized receipts, while a bilaga belongs to a balansdag and may be attached before the sign-off exists. Files stay in the `documents` bucket under `documents/<company>/reconciliation/...` so the bucket's company-scoped RLS applies unchanged; removal is a stamp (never a delete, BFL 7 kap.) enforced by trigger; the full archive copies the files into `bilagor/` with a hash manifest. No v1 API endpoints in this PR on purpose: the concurrent reconciliation-residual work edits the v1 route loader, spec snapshot and scopes, and files cannot be uploaded by an agent anyway.
 [2026-08-24] Bokslut checklist (Reko bilagor, PR 3) keeps the item catalogue in code and only the per-period state in bokslut_checklist_items: steps the system can judge (drafts, voucher gaps, trial balance, sign-offs through balansdagen, reskontra tie-outs) are computed live every time and a stored row only overrides them, so the checklist never claims a state the ledger contradicts; manual steps (inventering, osäkra fordringar, dispositioner) are what the konsult ticks. Mutable on purpose (a late verifikat reopens a step), no DELETE policy. The missing-fiscal-year check is a pure helper reused by the readiness warnings and the SIE import result; the non-adjacent previous_period_id fix is #1849 and is not duplicated here.
 [2026-08-24] Bokslutsbilagor pärm (Reko bilagor, PR 4) is generated from the sign-off rows, the trial balance through balansdagen and the attachment rows, never by recomputing each account's live status: the bilaga documents what was attested (numbers as they stood at sign-off, who, when, note) plus the files with their SHA-256, which is what a kvalitetskontroll reads. Whole period only (a bilaga is per balansdag), PDF-only export, written into every period folder of the full archive as JSON + PDF; an archive run has no acting user, so the checklist's readiness-derived items are left as stored there.
+[2026-08-25] A period klarmarkerad as closed in a previous system (closed_externally) no longer trips the trial balance's "closed without closing_entry_id" guard for statutory pre-closing balances: its closing verifikat never existed in these books, so the booked balances are the pre-closing balances and there is nothing to strip. The guard stays for periods our own engine closed, where a missing link is a real inconsistency. Found by Väla Redovisning: Klarmarkera + Årsredovisning = 500.
diff --git a/components/dashboard/DashboardNav.tsx b/components/dashboard/DashboardNav.tsx
index b83b70f4..b8bdcce7 100644
--- a/components/dashboard/DashboardNav.tsx
+++ b/components/dashboard/DashboardNav.tsx
@@ -45,6 +45,7 @@ import {
   PanelLeftClose,
   Library,
   BookCheck,
+  FolderArchive,
   ShoppingCart,
   Car,
 } from 'lucide-react'
@@ -134,6 +135,7 @@ type NavLabelKey =
   | 'deadlines'
   | 'periodiseringar'
   | 'year_end'
+  | 'bokslutsbilagor'
   | 'annual_report'
   | 'income_declaration'
   | 'help'
@@ -247,6 +249,7 @@ const navItems: NavItem[] = [
   { href: '/deadlines', labelKey: 'deadlines', icon: CalendarClock, group: 'skatt' },
   { href: '/bookkeeping/periodiseringar', labelKey: 'periodiseringar', icon: CalendarRange, group: 'skatt', fold: 'bokslut' },
   { href: '/bookkeeping/year-end', labelKey: 'year_end', icon: FileCheck, group: 'skatt', fold: 'bokslut' },
+  { href: '/reports/bokslutsbilagor', labelKey: 'bokslutsbilagor', icon: FolderArchive, group: 'skatt', fold: 'bokslut' },
   { href: '/bookkeeping/year-end/arsredovisning', labelKey: 'annual_report', icon: ScrollText, group: 'skatt', fold: 'bokslut', entityOnly: 'aktiebolag' },
   { href: '/reports/ink2-declaration', labelKey: 'income_declaration', icon: FileSpreadsheet, group: 'skatt', fold: 'bokslut', entityOnly: 'aktiebolag' },
   { href: '/reports/ne-declaration', labelKey: 'income_declaration', icon: FileSpreadsheet, group: 'skatt', fold: 'bokslut', entityOnly: 'enskild_firma' },
diff --git a/components/reconciliation/ReconciliationRail.tsx b/components/reconciliation/ReconciliationRail.tsx
index 980d3c16..5b566870 100644
--- a/components/reconciliation/ReconciliationRail.tsx
+++ b/components/reconciliation/ReconciliationRail.tsx
@@ -1,8 +1,9 @@
 'use client'
 
-import { Fragment } from 'react'
+import { Fragment, useState } from 'react'
 import Image from 'next/image'
 import { useTranslations } from 'next-intl'
+import { ChevronDown, ChevronRight } from 'lucide-react'
 import { cn, formatDate } from '@/lib/utils'
 import type { ReconciliationAccount } from '@/lib/reconciliation/schemas'
 
@@ -63,10 +64,38 @@ interface ReconciliationRailProps {
   onSelect: (accountKey: string) => void
 }
 
+const MANUAL_OPEN_STORAGE_KEY = 'Accounted:recon-rail-manual-open'
+
 export function ReconciliationRail({ accounts, selectedKey, onSelect }: ReconciliationRailProps) {
   const t = useTranslations('reconciliation')
   const fed = accounts.filter((a) => a.kind !== 'manual')
   const manual = accounts.filter((a) => a.kind === 'manual')
+  const selectedIsManual = selectedKey?.startsWith('manual:') ?? false
+
+  // The manual group folds: a migrated company has twenty-odd balance
+  // accounts, and the bank rows must stay in view. It opens when a manual
+  // account is selected and otherwise remembers the last choice per browser.
+  const [manualOpen, setManualOpen] = useState<boolean>(() => {
+    if (selectedIsManual) return true
+    try {
+      return window.localStorage.getItem(MANUAL_OPEN_STORAGE_KEY) === '1'
+    } catch {
+      return false
+    }
+  })
+  // Derived, not synced: the selected row must stay visible.
+  const showManual = manualOpen || selectedIsManual
+  const toggleManual = () => {
+    setManualOpen((open) => {
+      try {
+        window.localStorage.setItem(MANUAL_OPEN_STORAGE_KEY, open ? '0' : '1')
+      } catch {
+        // Per-browser convenience only.
+      }
+      return !open
+    })
+  }
+  const manualUnsigned = manual.filter((a) => a.status?.state !== 'reconciled').length
 
   const stateLabel = (account: ReconciliationAccount): string => {
     const state = account.status?.state ?? 'unknown'
@@ -150,15 +179,31 @@ export function ReconciliationRail({ accounts, selectedKey, onSelect }: Reconcil
         {fed.map(renderRow)}
         {manual.length > 0 && (
           <Fragment>
-            {fed.length > 0 && (
-              <li
-                aria-hidden
-                className="mt-3 px-3 pb-1 text-[10.5px] font-semibold uppercase tracking-[0.08em] text-muted-foreground"
+            <li className={cn(fed.length > 0 && 'mt-3')}>
+              <button
+                type="button"
+                onClick={toggleManual}
+                aria-expanded={showManual}
+                aria-controls="recon-rail-manual"
+                className="flex w-full items-center gap-1.5 rounded-lg px-3 py-1.5 text-left text-[10.5px] font-semibold uppercase tracking-[0.08em] text-muted-foreground hover:bg-muted/60"
               >
-                {t('rail_group_manual')}
-              </li>
+                {showManual ? (
+                  <ChevronDown className="h-3 w-3 shrink-0" aria-hidden="true" />
+                ) : (
+                  <ChevronRight className="h-3 w-3 shrink-0" aria-hidden="true" />
+                )}
+                <span className="min-w-0 flex-1 truncate">{t('rail_group_manual')}</span>
+                <span className="shrink-0 normal-case tracking-normal tabular-nums" data-ph-mask>
+                  {manualUnsigned > 0 ? t('rail_group_manual_unsigned', { count: manualUnsigned, total: manual.length }) : String(manual.length)}
+                </span>
+              </button>
+            </li>
+            {showManual && (
+              <Fragment>
+                <li id="recon-rail-manual" className="sr-only" aria-hidden />
+                {manual.map(renderRow)}
+              </Fragment>
             )}
-            {manual.map(renderRow)}
           </Fragment>
         )}
       </ul>
diff --git a/lib/bokslut/__tests__/readiness-aggregator.test.ts b/lib/bokslut/__tests__/readiness-aggregator.test.ts
index 46bf5252..33c47977 100644
--- a/lib/bokslut/__tests__/readiness-aggregator.test.ts
+++ b/lib/bokslut/__tests__/readiness-aggregator.test.ts
@@ -16,6 +16,10 @@ vi.mock('@/lib/reports/ar-reconciliation', () => ({
   generateARReconciliation: vi.fn(),
 }))
 
+const listAccountsMock = vi.fn()
+vi.mock('@/lib/reconciliation/service', () => ({
+  listReconciliationAccounts: (...args: unknown[]) => listAccountsMock(...args),
+}))
 vi.mock('@/lib/reports/supplier-reconciliation', () => ({
   generateReconciliation: vi.fn(),
 }))
@@ -412,3 +416,50 @@ describe('buildBokslutReadinessReport', () => {
     expect(vi.mocked(generateAPReconciliation)).toHaveBeenCalled()
   })
 })
+
+describe('bokslutsbilagor reminder', () => {
+  beforeEach(() => {
+    listAccountsMock.mockReset()
+  })
+
+  it('counts balance accounts not signed off per balansdagen and links to the pärm', async () => {
+    vi.mocked(validateYearEndReadiness).mockResolvedValue(baseValidation())
+    listAccountsMock.mockResolvedValue([
+      { account_key: 'bank:1', kind: 'bank', superseded_by: null, signed_off_through: '2025-12-31' },
+      { account_key: 'bank:2', kind: 'bank', superseded_by: 'bank:1', signed_off_through: null },
+      { account_key: 'manual:1510', kind: 'manual', superseded_by: null, signed_off_through: '2025-11-30' },
+      { account_key: 'manual:2350', kind: 'manual', superseded_by: null, signed_off_through: null },
+    ])
+    const report = await buildBokslutReadinessReport(
+      makeSupabase({ period: { data: PERIOD, error: null }, settings: { data: { entity_type: 'aktiebolag' }, error: null } }),
+      'company-1',
+      'user-1',
+      'fp-1',
+    )
+    const reminder = report.reminders.find((r) => r.code === 'bilagor_unsigned')
+    expect(reminder).toMatchObject({ severity: 'warning', href: '/reports/bokslutsbilagor' })
+    expect(reminder?.message).toMatch(/2 av 3 balanskonton/)
+    expect(listAccountsMock).toHaveBeenCalledWith(expect.anything(), 'company-1', expect.objectContaining({ withStatus: false, windowTo: PERIOD.period_end }))
+  })
+
+  it('says so when every account is signed, and stays silent when the read fails', async () => {
+    vi.mocked(validateYearEndReadiness).mockResolvedValue(baseValidation())
+    listAccountsMock.mockResolvedValue([{ account_key: 'bank:1', kind: 'bank', superseded_by: null, signed_off_through: '2025-12-31' }])
+    const done = await buildBokslutReadinessReport(
+      makeSupabase({ period: { data: PERIOD, error: null }, settings: { data: { entity_type: 'aktiebolag' }, error: null } }),
+      'company-1',
+      'user-1',
+      'fp-1',
+    )
+    expect(done.reminders.find((r) => r.code === 'bilagor_unsigned')).toMatchObject({ severity: 'info' })
+
+    listAccountsMock.mockRejectedValue(new Error('down'))
+    const failed = await buildBokslutReadinessReport(
+      makeSupabase({ period: { data: PERIOD, error: null }, settings: { data: { entity_type: 'aktiebolag' }, error: null } }),
+      'company-1',
+      'user-1',
+      'fp-1',
+    )
+    expect(failed.reminders.find((r) => r.code === 'bilagor_unsigned')).toBeUndefined()
+  })
+})
diff --git a/lib/bokslut/readiness-aggregator.ts b/lib/bokslut/readiness-aggregator.ts
index 13d7fa92..35a5565b 100644
--- a/lib/bokslut/readiness-aggregator.ts
+++ b/lib/bokslut/readiness-aggregator.ts
@@ -7,6 +7,7 @@ import { generateReconciliation as generateAPReconciliation } from '@/lib/report
 import { computeEfDeclarationPreview } from '@/lib/bokslut/enskild-firma/ef-declaration-preview'
 import { createLogger } from '@/lib/logger'
 import { describeFiscalYearGap, findFiscalYearGaps, type PeriodLike } from '@/lib/bookkeeping/fiscal-year-gaps'
+import { listReconciliationAccounts } from '@/lib/reconciliation/service'
 import type { YearEndBlocker, YearEndValidation } from '@/types'
 
 const log = createLogger('bokslut-readiness')
@@ -234,6 +235,32 @@ export async function buildBokslutReadinessReport(
       'Periodiseringar (förutbetalda kostnader 17xx, upplupna kostnader 29xx) bokas manuellt. Tänk på att vända dem 1 januari nästa år.',
   })
 
+  // Bokslutsbilagor: every balance account signed off per balansdagen is what
+  // Reko 760/765 asks for. Advisory: a failed read costs only this reminder.
+  try {
+    const accounts = await listReconciliationAccounts(supabase, companyId, {
+      today: period.period_end,
+      windowFrom: period.period_start,
+      windowTo: period.period_end,
+      withStatus: false,
+    })
+    const live = accounts.filter((a) => !a.superseded_by)
+    const unsigned = live.filter((a) => !a.signed_off_through || a.signed_off_through < period.period_end)
+    if (live.length > 0) {
+      reminders.push({
+        code: 'bilagor_unsigned',
+        severity: unsigned.length > 0 ? 'warning' : 'info',
+        message:
+          unsigned.length > 0
+            ? `${unsigned.length} av ${live.length} balanskonton är inte signerade per balansdagen ${period.period_end}. Bokslutsbilagorna samlar avstämning, underlag och signering per konto.`
+            : `Alla ${live.length} balanskonton är signerade per balansdagen ${period.period_end}. Bokslutsbilagorna kan skrivas ut.`,
+        href: '/reports/bokslutsbilagor',
+      })
+    }
+  } catch (err) {
+    log.warn('bilagor reminder failed', { companyId, fiscalPeriodId, error: err instanceof Error ? err.message : String(err) })
+  }
+
   if (entityType === 'enskild_firma') {
     // Pre-compute the EF declaration so the wizard's overview reflects what
     // the user will see when they reach the dispositions step. Egenavgifter,
diff --git a/lib/reports/__tests__/trial-balance.test.ts b/lib/reports/__tests__/trial-balance.test.ts
index 8f326e01..0133ab96 100644
--- a/lib/reports/__tests__/trial-balance.test.ts
+++ b/lib/reports/__tests__/trial-balance.test.ts
@@ -618,6 +618,33 @@ describe('generateTrialBalance', () => {
     expect(tables).not.toContain('journal_entry_lines')
   })
 
+  it('does not fail closed for a period klarmarkerad in a previous system (closed_externally)', async () => {
+    mockResults = {
+      fiscal_periods: [
+        {
+          data: {
+            period_start: '2024-01-01',
+            period_end: '2024-12-31',
+            opening_balance_entry_id: null,
+            closing_entry_id: null,
+            is_closed: true,
+            closed_externally: true,
+          },
+          error: null,
+        },
+      ],
+      journal_entries: [{ data: [], error: null }],
+      journal_entry_lines: [{ data: [], error: null }],
+      chart_of_accounts: [{ data: [], error: null }],
+    }
+
+    // The closing verifikat lives in the old software: nothing to strip, the
+    // booked balances are the statutory pre-closing balances.
+    await expect(
+      generateTrialBalance(supabase, 'company-1', 'period-1', { closingEntry: 'exclude-final' }),
+    ).resolves.toMatchObject({ isBalanced: true })
+  })
+
   it('keeps year-end adjustments for an open period without a final closing entry', async () => {
     mockResults = {
       fiscal_periods: [
diff --git a/lib/reports/trial-balance.ts b/lib/reports/trial-balance.ts
index 225735f9..f7b931b4 100644
--- a/lib/reports/trial-balance.ts
+++ b/lib/reports/trial-balance.ts
@@ -96,7 +96,7 @@ export async function generateTrialBalance(
   const [periodResult, yearEndIdRows, accounts] = await Promise.all([
     supabase
       .from('fiscal_periods')
-      .select('period_start, period_end, opening_balance_entry_id, closing_entry_id, is_closed')
+      .select('period_start, period_end, opening_balance_entry_id, closing_entry_id, is_closed, closed_externally')
       .eq('id', fiscalPeriodId)
       .eq('company_id', companyId)
       .single(),
@@ -132,11 +132,15 @@ export async function generateTrialBalance(
   // Statutory annual reports must exclude only the linked final closing entry:
   // tax, depreciation, and appropriations also use source_type year_end. A
   // closed period without the link is ambiguous, so fail instead of silently
-  // understating the statutory report.
+  // understating the statutory report. A period klarmarkerad as closed in a
+  // previous system (closed_externally) is the one unambiguous case: its
+  // closing verifikat never existed in these books, so there is nothing to
+  // strip and the balances as booked are the pre-closing balances.
   if (
     excludeFinalOnly
     && period?.is_closed === true
     && !period.closing_entry_id
+    && period.closed_externally !== true
   ) {
     throw new Error(
       'Closed fiscal period is missing closing_entry_id; statutory pre-closing balances cannot be generated safely',
diff --git a/messages/en.json b/messages/en.json
index 88709b75..dc67cc04 100644
--- a/messages/en.json
+++ b/messages/en.json
@@ -111,6 +111,7 @@
     "skattekonto": "Tax account",
     "periodiseringar": "Accruals",
     "year_end": "Annual accounts",
+    "bokslutsbilagor": "Closing binder",
     "annual_report": "Annual report",
     "income_declaration": "Income tax return",
     "pending": "Pending",
@@ -7930,6 +7931,7 @@
     "toast_marked_ib": "The voucher was marked as opening balance",
     "toast_moved": "The transaction was moved to {account}",
     "rail_group_manual": "Other balance sheet accounts",
+    "rail_group_manual_unsigned": "{count} of {total} not signed off",
     "rail_never_signed": "not signed off",
     "state_unsigned": "Not signed off",
     "tile_external_manual": "Balance per supporting documents",
diff --git a/messages/sv.json b/messages/sv.json
index 4a8405d2..de89003a 100644
--- a/messages/sv.json
+++ b/messages/sv.json
@@ -111,6 +111,7 @@
     "skattekonto": "Skattekonto",
     "periodiseringar": "Periodiseringar",
     "year_end": "Årsbokslut",
+    "bokslutsbilagor": "Bokslutsbilagor",
     "annual_report": "Årsredovisning",
     "income_declaration": "Inkomstdeklaration",
     "pending": "Väntande",
@@ -7930,6 +7931,7 @@
     "toast_marked_ib": "Verifikatet markerades som ingående balans",
     "toast_moved": "Transaktionen flyttades till {account}",
     "rail_group_manual": "Övriga balanskonton",
+    "rail_group_manual_unsigned": "{count} av {total} ej avstämda",
     "rail_never_signed": "inte avstämt",
     "state_unsigned": "Inte avstämt",
     "tile_external_manual": "Saldo enligt underlag",