fix(copy): make K3 and year-end claims match what the code actually does (#1431)
* fix(copy): make K3, leasing and year-end claims match what the code does
Follow-up to the batch that removed the uppskjuten-skatt posting on
obeskattade reserver (K3 29.37 gross in juridisk person) and added the K2
asset-account gate. Six user-facing strings still described the old
behaviour or made claims the code cannot support.
1. Arsredovisning page: the K3 explainer promised an uppskjuten skatt-not
and a materiella anlaggningstillgangar-not in every K3 document. Both
are conditional (a 2240/8940 balance, assets in the register) and the
first is now absent in the normal case. The kassaflodesanalys is
dropped with a warning when it cannot be generated, so it is named
only when the document actually carries one.
2. Regelverk settings: kassaflodesanalys was presented as following from
K3. It follows from being ett storre foretag
(swedish-year-end-closing/references/reporting-and-filing.md:10,
legal-framework.md:42); the copy now says the product includes one and
states the storre-foretag rule separately. Komponentavskrivning was
presented as optional under K3; it is mandatory where component useful
lives differ materially (k2-vs-k3.md:5, asset-accounting
references/depreciation.md:33).
3. Note 1 and the Uppskjutna skatter-not no longer claim the 2240 balance
is hanforlig till obeskattade reserver. deriveLatentTaxMovement reads
the 2240/8940 balances only, and under K3 that account carries deferred
tax on all temporary differences (k2-vs-k3.md:11-13).
4. The deferredTax 'unknown' branch emitted the gross-reserve statement,
which is the denial phrased positively: the same affirmative claim
about books that could not be read. It now emits no deferred-tax
paragraph at all; build-data already warns on that path.
5. Capitalized-lease detection looked at 1260/1269 only. On the shipped
BAS 2026 chart 1260 is a free inventarier account and 1269 is ack.
avskrivningar pa datorer, so owned computers were reported as leased,
while 1217/1227 (finansiellt leasade) were missed. Detection now reads
the company's own account names in kontogrupp 12, which is where BAS
keeps capitalized leases (leasing-and-disposal.md:28) and which owned
inventarier on 1220 never matches. 1720 forutbetalda leasingavgifter
stays out: that is the operational treatment.
6a. gnubok_year_end_readiness listed FX revaluation as a blocker (it is a
warning) and omitted UNBOOKED_TRANSACTIONS, the common one. The
description now names every actionable blocker kind, within the
280-char budget, and a test pins it against YEAR_END_BLOCKER_KIND.
6b. companies.accounting_framework defaults to 'k2', so every enskild
firma hit the K2 asset gate and was handed a BFNAR 2016:10 punkt 10.4
citation plus a K3 remedy it cannot take: a sole trader prepares ett
forenklat arsbokslut, not an arsredovisning (legal-framework.md:29,
:48). entity_type now rides along on the companies read the routes
already do, and non-AB entities get wording with no citation and no
K3, keeping the 1090 remedy. The K1 counterpart of punkt 10.4 is not
sourced in the repo skills, so nothing was invented in its place.
* fix(copy): close the review findings on the copy-truth sweep
Three follow-ups from the source and code reviews. (1) The K2/K3 help text had upgraded a vague sentence into a definite boundary claim ('gransen gar vid <trosklar>'), which excludes the other routes into mandatory K3 that are live right now for this control's audience: noterade vardepapper, and from fiscal years starting after 2025-12-31 also utlandsk filial, kryptotillgangar, aktierelaterade ersattningar and fastighetsbolag. An AB in one of those categories would have read the sentence and stayed on a regelverk it may no longer use. (2) hasCapitalizedLeaseAsset compared per-side cumulative totals, so a lease acquired earlier and disposed this year still claimed the balance sheet carries a leased asset; it now compares the net balance. (3) The K3 warning enumerated a kassaflodesanalys the document may not contain, contradicting the newly conditional page copy on the same screen.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
---------
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Jakob Wennberg
co-authored by
Claude Fable 5
Jakob Wennberg
Claude Fable 5
Jakob Wennberg
parent
a5c10e441a
commit
5b0ca3d874
@@ -4,6 +4,12 @@
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* the rejection text cites BFNAR 2016:10 punkt 10.4 only for the
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* egenupparbetade immateriella group and stays generic everywhere else, so a
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* deferred-tax or fair-value account never gets a wrong legal citation.
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*
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* The second axis is entity_type. companies.accounting_framework is NOT NULL
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* DEFAULT 'k2', so an enskild firma hits the same gate although K2 is the
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* regelverk for an ÅRSREDOVISNING, which it does not prepare
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* (legal-framework.md:29, :48). It may therefore get neither the citation nor
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* a K3 remedy.
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*/
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import { describe, it, expect } from 'vitest'
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import {
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@@ -11,11 +17,12 @@ import {
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k2ExcludedAccountMessages,
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} from '@/lib/bokslut/assets/k2-account-guard'
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import { BAS_REFERENCE, getBASReference } from '@/lib/bookkeeping/bas-reference'
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import type { EntityType } from '@/types'
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function messagesFor(accountNumber: string) {
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function messagesFor(accountNumber: string, entityType: EntityType | null = 'aktiebolag') {
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const account = getBASReference(accountNumber)
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expect(account, `${accountNumber} missing from the BAS reference`).toBeTruthy()
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return k2ExcludedAccountMessages(account!)
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return k2ExcludedAccountMessages(account!, entityType)
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}
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describe('findK2ExcludedAccount', () => {
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@@ -77,12 +84,14 @@ describe('k2ExcludedAccountMessages', () => {
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// rewrites the whole årsredovisning: it is never the remedy for one
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// misdirected account. No message may suggest it, on any Ej K2 account.
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it('never tells the user to change the accounting framework', () => {
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for (const account of BAS_REFERENCE.filter((a) => a.k2_excluded)) {
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const { message_sv, message_en } = k2ExcludedAccountMessages(account)
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expect(message_sv).not.toContain('Byt regelverk')
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expect(message_sv).not.toContain('Inställningar')
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expect(message_en).not.toContain('Switch the accounting framework')
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expect(message_en).not.toContain('Settings')
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for (const entityType of ['aktiebolag', 'enskild_firma', null] as const) {
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for (const account of BAS_REFERENCE.filter((a) => a.k2_excluded)) {
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const { message_sv, message_en } = k2ExcludedAccountMessages(account, entityType)
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expect(message_sv).not.toContain('Byt regelverk')
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expect(message_sv).not.toContain('Inställningar')
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expect(message_en).not.toContain('Switch the accounting framework')
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expect(message_en).not.toContain('Settings')
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}
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}
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})
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@@ -91,12 +100,14 @@ describe('k2ExcludedAccountMessages', () => {
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// company. The text must therefore describe the ACCOUNT, never claim which
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// framework this company applies.
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it('never asserts which framework the company applies', () => {
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for (const account of BAS_REFERENCE.filter((a) => a.k2_excluded)) {
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const { message_sv, message_en } = k2ExcludedAccountMessages(account)
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expect(message_sv).not.toContain('företaget tillämpar')
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expect(message_sv).not.toContain('ert företag')
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expect(message_en).not.toContain('the company applies')
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expect(message_en).not.toContain('your company')
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for (const entityType of ['aktiebolag', 'enskild_firma', null] as const) {
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for (const account of BAS_REFERENCE.filter((a) => a.k2_excluded)) {
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const { message_sv, message_en } = k2ExcludedAccountMessages(account, entityType)
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expect(message_sv).not.toContain('företaget tillämpar')
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expect(message_sv).not.toContain('ert företag')
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expect(message_en).not.toContain('the company applies')
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expect(message_en).not.toContain('your company')
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}
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}
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})
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@@ -107,7 +118,7 @@ describe('k2ExcludedAccountMessages', () => {
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// 1370, 1518, 2089, 2092, 2096, 2240, 2448, 3940, 7940, 82xx-84xx, 8940.
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expect(others.length).toBeGreaterThan(0)
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for (const account of others) {
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const { message_sv, message_en } = k2ExcludedAccountMessages(account)
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const { message_sv, message_en } = k2ExcludedAccountMessages(account, 'aktiebolag')
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expect(message_sv).toContain(account.account_number)
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expect(message_sv).toContain('Ej K2')
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expect(message_sv).toContain('K3')
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@@ -128,3 +139,49 @@ describe('k2ExcludedAccountMessages', () => {
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expect(message_sv).toContain('1370 (Uppskjuten skattefordran)')
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})
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})
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describe('k2ExcludedAccountMessages: enskild firma', () => {
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// An enskild firma prepares ett förenklat årsbokslut (K1) or ett årsbokslut
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// (BFNAR 2017:3), never an årsredovisning under BFNAR 2016:10
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// (.claude/skills/swedish-year-end-closing/references/legal-framework.md:29,
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// :48). Citing the K2 regelverk at it is a wrong legal claim, and "apply K3
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// instead" points at a document it does not produce. The K1 counterpart of
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// punkt 10.4 is not sourced in the repo skills, so nothing replaces it: the
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// message states the chart flag, what the system did, and the way forward.
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it.each(['1010', '1011', '1012', '1018', '1019', '1081'])(
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'drops the BFNAR 2016:10 citation on %s but keeps the 1090 remedy',
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(accountNumber) => {
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const { message_sv, message_en } = messagesFor(accountNumber, 'enskild_firma')
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expect(message_sv).toContain(accountNumber)
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expect(message_sv).not.toContain('BFNAR 2016:10')
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expect(message_sv).not.toContain('10.4')
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expect(message_sv).not.toContain('K3')
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expect(message_sv).toContain('Ej K2')
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expect(message_sv).toContain('anläggningsregistret')
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expect(message_sv).toContain('1090')
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expect(message_en).not.toContain('BFNAR 2016:10')
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expect(message_en).not.toContain('K3')
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expect(message_en).toContain('1090')
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},
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)
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it('drops the "presumes K3" line for the other Ej K2 accounts', () => {
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const { message_sv, message_en } = messagesFor('1370', 'enskild_firma')
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expect(message_sv).toContain('1370 (Uppskjuten skattefordran)')
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expect(message_sv).toContain('Ej K2')
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expect(message_sv).not.toContain('K3')
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// No 1090: that answer belongs to a misdirected intangible only.
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expect(message_sv).not.toContain('1090')
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expect(message_en).not.toContain('K3')
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expect(message_en).not.toContain('1090')
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})
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// A failed companies read leaves entity_type undefined. An unknown entity
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// may not be handed a legal citation on a guess, so it gets the same
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// neutral wording as an enskild firma.
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it('treats an unknown entity type like an enskild firma', () => {
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const known = messagesFor('1010', 'enskild_firma')
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const unknown = k2ExcludedAccountMessages(getBASReference('1010')!)
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expect(unknown).toEqual(known)
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})
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})
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@@ -36,7 +36,24 @@
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* intangible belongs on 1090, which K2 permits
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* (.claude/skills/swedish-year-end-closing/references/k2-vs-k3.md:24,
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* "Only acquired intangibles may be recognized").
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*
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* The K2 framing only holds for an entity that prepares an ÅRSREDOVISNING.
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* companies.accounting_framework is NOT NULL DEFAULT 'k2', so an enskild
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* firma trips this gate too, and BFNAR 2016:10 is not its regelverk: K2 is
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* for mindre aktiebolag och ekonomiska föreningar, while a sole trader
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* prepares ett förenklat årsbokslut (K1) or ett årsbokslut (BFNAR 2017:3)
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* (.claude/skills/swedish-year-end-closing/references/legal-framework.md:29,
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* :31, :48). Citing punkt 10.4 at them is a wrong legal claim, and "apply K3
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* instead" is not a remedy the ordinary sole trader has (the same source, :50,
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* has it reaching an årsredovisning only by meeting the större-företag
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* criteria, which it calls extremely rare). The K1 counterpart of punkt 10.4
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* is not sourced in the repo skills, so nothing is cited in its place: the
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* enskild-firma wording states what the BAS chart marks and what the asset
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* register does, plus the same 1090 remedy. `entityType` is optional, and
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* when it is missing the neutral wording is used: an unknown entity may not
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* be handed a legal citation on a guess.
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*/
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import type { EntityType } from '@/types'
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import { getBASReference, type BASReferenceAccount } from '@/lib/bookkeeping/bas-reference'
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/** Swedish and English rejection text, mirroring the structured-errors registry shape. */
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@@ -78,15 +95,36 @@ export function findK2ExcludedAccount(
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/**
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* User-facing text for the K2_EXCLUDED_ACCOUNT rejection, in both languages.
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* The legal citation is conditional on what actually triggered the gate: see
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* the file header.
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* The legal citation is conditional on what actually triggered the gate AND on
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* the entity preparing an årsredovisning at all: see the file header.
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*
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* @param entityType companies.entity_type for the company being written to.
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* Only 'aktiebolag' gets the K2/K3 regelverk framing; anything else
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* (enskild firma, or an entity we could not read) gets wording that is true
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* without it.
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*/
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export function k2ExcludedAccountMessages(
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account: BASReferenceAccount,
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entityType?: EntityType | null,
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): K2ExcludedAccountMessages {
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const label = `${account.account_number} (${account.account_name})`
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const preparesArsredovisning = entityType === 'aktiebolag'
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if (isEgenupparbetadImmateriell(account)) {
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if (!preparesArsredovisning) {
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return {
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message_sv:
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`Konto ${label} är i BAS-kontoplanen reserverat för egenupparbetade ` +
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`utvecklingsutgifter och markerat Ej K2: anläggningsregistret tar inte emot det. ` +
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`En förvärvad immateriell tillgång bokförs på 1090 ` +
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`(Övriga immateriella anläggningstillgångar).`,
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message_en:
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`Account ${label} is reserved in the BAS chart of accounts for internally generated ` +
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`development expenditure and marked Ej K2: the asset register does not accept it. ` +
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`An acquired intangible asset belongs on 1090 ` +
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`(Övriga immateriella anläggningstillgångar).`,
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}
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}
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return {
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message_sv:
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`Konto ${label} är reserverat för egenupparbetade utvecklingsutgifter, som bara får ` +
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@@ -99,6 +137,17 @@ export function k2ExcludedAccountMessages(
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}
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}
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if (!preparesArsredovisning) {
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return {
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message_sv:
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`Konto ${label} är markerat Ej K2 i BAS-kontoplanen: anläggningsregistret tar inte ` +
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`emot det. Välj ett annat konto för tillgången.`,
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message_en:
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`Account ${label} is marked Ej K2 in the BAS chart of accounts: the asset register ` +
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`does not accept it. Choose a different account for the asset.`,
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}
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}
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return {
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message_sv: `Konto ${label} är markerat Ej K2 i BAS-kontoplanen och förutsätter K3.`,
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message_en:
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Reference in New Issue
Block a user