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)', () => {