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>

lib/import/articles/__tests__/parser.test.ts

@@ -117,17 +117,19 @@ describe('parseArticlesFile', () => {
     expect(result.rows[0].unit).toBe('st')
   })
 
-  it('keeps a valid 3xxx revenue account and drops a non-3xxx one', () => {
+  it('keeps class 1-3 posting accounts and drops a class-4 account', () => {
     const buffer = buildXlsx([
       ['Benämning', 'Försäljningskonto'],
       ['A', '3001'],
       ['B', '1930'],
+      ['C', '4000'],
     ])
 
     const result = parseArticlesFile(buffer, 'konto.xlsx')
     expect(result.rows[0].revenue_account).toBe('3001')
-    expect(result.rows[1].revenue_account).toBeNull()
-    expect(result.warnings.some((w) => w.toLowerCase().includes('försäljningskonto'))).toBe(true)
+    expect(result.rows[1].revenue_account).toBe('1930')
+    expect(result.rows[2].revenue_account).toBeNull()
+    expect(result.warnings.some((w) => w.toLowerCase().includes('bokföringskonto'))).toBe(true)
   })
 
   it('treats a blank cost price as null (not 0)', () => {

lib/import/articles/parser.ts

@@ -157,13 +157,13 @@ export function parseArticlesFile(
     const { rate: vatRate, note: vatNote } = normalizeVatRate(cell(row, columns.vat_rate_col))
     if (vatNote) vatNoteCount++
 
-    // Keep only well-formed BAS class-3 overrides; the execute route validates
+    // Keep only well-formed BAS class 1-3 overrides; the execute route validates
     // them further against the chart of accounts.
     const revenueRaw = cell(row, columns.revenue_account_col)
     let revenueAccount: string | null = null
     if (revenueRaw) {
       const digits = revenueRaw.replace(/\s/g, '')
-      if (/^3\d{3}$/.test(digits)) revenueAccount = digits
+      if (/^[123]\d{3}$/.test(digits)) revenueAccount = digits
       else droppedAccountCount++
     }
 
@@ -203,7 +203,7 @@ export function parseArticlesFile(
     warnings.push(`${vatNoteCount} rad${vatNoteCount === 1 ? '' : 'er'} hade en momssats som avrundades till närmaste giltiga (0/6/12/25 %).`)
   }
   if (droppedAccountCount > 0) {
-    warnings.push(`${droppedAccountCount} rad${droppedAccountCount === 1 ? '' : 'er'} hade ett ogiltigt försäljningskonto (måste vara 3xxx) som ignorerades.`)
+    warnings.push(`${droppedAccountCount} rad${droppedAccountCount === 1 ? '' : 'er'} hade ett ogiltigt bokföringskonto (måste vara klass 1-3) som ignorerades.`)
   }
   if (rows.length === 0) {
     warnings.push('Inga giltiga artiklar hittades. Kontrollera att namn-/benämningskolumnen är korrekt mappad.')

lib/import/articles/types.ts

@@ -36,7 +36,7 @@ export interface ParsedArticleRow {
    * edit step; cleared once the operator confirms the rate. Not persisted.
    */
   vat_rate_adjusted: boolean
-  /** Optional BAS class-3 revenue-account override (validated server-side). */
+  /** Optional BAS class 1-3 posting-account override (validated server-side). */
   revenue_account: string | null
   cost_price: number | null
   ean: string | null