fix(mcp): surface BFL 5 kap 6 § underlag requirements in voucher and transaction tooling (#1844)

* fix(mcp): surface BFL 5 kap 6 § underlag requirements in voucher and transaction tooling

Addresses a user report that the MCP surface treats document anchoring as
optional convenience while the law treats it as mandatory:

- create_voucher: description and inbox_item_id reframed as the compliant
  path for received handlingar; staging without a document now carries an
  advisory compliance_warning in the preview and a WARNING in the message
  (never blocks: IB/migration vouchers legitimately lack a kvitto).
- High-risk approval guidance now tells the agent to surface any preview
  compliance_warning alongside the 5 kap 5 § irreversibility.
- Approval-flow copy is scope-aware: staging responses and
  list_pending_operations explain that keys without
  pending_operations:approve (SoD) approve at /pending instead of hunting
  for a tool their catalog hides.
- categorize/create/bulk_book transactions: state that a transaction models
  a cash-account movement and point cashless events (privat utlagg) at
  create_voucher instead of silently fabricating a bank line.
- link_document_to_voucher: signposts the pre-posting inbox path.
- /pending VoucherPreview shows an attn line when document_attached=false.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(mcp): entity-neutral utlagg hint, coherent no-document envelope, real attn styling

Addresses the skeptic refutations on da811a58f:

- categorize_transaction: drop the 6540/2893 example; 2893 is AB-only
  (EF books egen insattning 2013/2018 per category-mapping.ts) and a
  static description cannot know the entity type.
- create_voucher: when inbox_item_id is supplied but the item has no
  stored document (document_id NULL, ON DELETE SET NULL), the will-text
  no longer claims an OCR attach and the compliance warning gets an
  inbox variant instead of a dead-end 'restage with inbox_item_id'.
  Pinned by a new test.
- /pending VoucherPreview: use the AttnLine component (the bare 'attn'
  class does not exist) and conditional wording so IB/internal vouchers
  are not falsely flagged under BFL 5 kap 6 \u00a7.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(mcp): exempt IB vouchers from the underlag warning; UI mirrors the staged warning

Swedish accounting review round 2: the warning keyed off document_attached
alone, so migrated IB entries (and the /pending card for any old no-document
row) were falsely flagged under BFL 5 kap 6 \u00a7. Staging now skips the
complianceNote when is_opening_balance=true, and VoucherPreview gates on the
staged compliance_warning instead of overloading document_attached, so the
server owns the policy in one place. Pinned by a new IB test.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(mcp): trim two descriptions to fit the tools/list payload ceiling after merging main

PR #1846 spent the 59,950 headroom; the merged state crossed by 7 tokens.
Dropped the redundant filter enumeration from list_pending_operations (the
schema documents the filters) and the dims-bags aside from
bulk_book_transactions (the lines schema documents the bags).

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

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

components/pending-operations/OperationPreview.tsx

@@ -9,6 +9,7 @@
 
 import { Fragment, createContext, useContext } from 'react'
 import { cn, formatCurrency } from '@/lib/utils'
+import { AttnLine } from '@/components/ui/attn-line'
 import { VTH_CLASS, VTD_CLASS } from '@/components/ui/dry-table'
 import type { PendingOperation } from '@/types'
 import { AttachDocumentPreview } from '@/components/bookkeeping/AttachDocumentPreview'
@@ -295,9 +296,24 @@ function VoucherPreview({ data }: { data: Record<string, unknown> }) {
   const lines = (data.lines as VoucherLine[]) || []
   const totalDebit = data.total_debit as number | undefined
   const totalCredit = data.total_credit as number | undefined
+  // Advisory, mirrors the MCP staging warning: a verifikat for a received
+  // handling must carry the handling itself (BFL 5 kap 6 §). Gated on the
+  // staged compliance_warning, not on document_attached: the server decides
+  // when the warning applies (IB entries are exempt there), so this stays a
+  // mirror instead of a second, looser policy. Older ops without the field
+  // render unchanged. The wording stays conditional ("om ... avser en
+  // mottagen handling"): internal entries (accruals, FX) legitimately lack
+  // a kvitto, and flagging them as deficient would be wrong.
+  const missingUnderlag = typeof data.compliance_warning === 'string'
 
   return (
     <div className="space-y-3 text-sm">
+      {missingUnderlag && (
+        <AttnLine>
+          Underlag saknas: om verifikatet avser en mottagen handling ska handlingen användas som
+          verifikation (BFL 5 kap 6 §).
+        </AttnLine>
+      )}
       <div className="grid grid-cols-2 gap-x-4 gap-y-1">
         <span className="text-muted-foreground">Datum</span>
         <span className="font-mono">{String(data.entry_date ?? '')}</span>