feat(invoices): allow BAS class 1-3 posting-account overrides and complete the aktiekapital note (#1121)

- invoice/article posting-account overrides accept active class 1-3 accounts;
  class 1-2 (balance-sheet) accounts are rejected on VAT-bearing lines so the
  ruta 05 tax base always books to a 3xxx account
- shared posting-account regex across server schemas, pending-operation
  re-validation, and client forms
- share-capital settings (aktiekapital/antal_aktier) feed the annual-report
  note; kvotvarde derived per ABL 1 kap 6 $; all-or-nothing pair constraint
- signed per-rate VAT breakdown on credit-note PDFs; U+2212 to ASCII hyphen

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

components/settings/ShareCapitalForm.tsx

@@ -6,10 +6,14 @@ import { Input } from '@/components/ui/input'
 import { Label } from '@/components/ui/label'
 import { roundOre } from '@/lib/money'
 import { formatCurrency } from '@/lib/utils'
-import type { CompanySettings } from '@/types'
 
+// Deliberately narrow (data minimisation): the form only ever needs the two
+// share-capital fields, not the whole CompanySettings object.
 interface ShareCapitalFormProps {
-  settings: CompanySettings
+  settings: {
+    aktiekapital?: number | null
+    antal_aktier?: number | null
+  }
 }
 
 /**