diff --git a/lib/bookkeeping/__tests__/bas-ef-equity-accounts.test.ts b/lib/bookkeeping/__tests__/bas-ef-equity-accounts.test.ts
new file mode 100644
index 00000000..2c5f1a2a
--- /dev/null
+++ b/lib/bookkeeping/__tests__/bas-ef-equity-accounts.test.ts
@@ -0,0 +1,54 @@
+import { describe, it, expect } from 'vitest'
+import { getBASReference } from '@/lib/bookkeeping/bas-reference'
+
+/**
+ * The enskild firma equity block must be complete.
+ *
+ * 2012 was missing from the reference, which is not cosmetic:
+ * `lib/bookkeeping/account-backfill.ts` only seeds accounts that appear in
+ * BAS_REFERENCE, so an account absent from it can never be added to a company's
+ * chart on demand. Any entry touching 2012 failed with AccountsNotInChartError,
+ * which is exactly what the "Preliminär F-skatt (EF)" template did.
+ *
+ * The gap was found by the pack validator asserting that every account a
+ * template references exists in BAS 2026.
+ */
+describe('enskild firma equity accounts (20xx)', () => {
+  it('has no hole in the 2010-2013 run', () => {
+    for (const account of ['2010', '2011', '2012', '2013']) {
+      expect(getBASReference(account), `${account} missing from BAS reference`).toBeDefined()
+    }
+  })
+
+  it('2012 is the owner-tax equity account, distinct from the 1630 skattekonto asset', () => {
+    const equity = getBASReference('2012')
+    const skattekonto = getBASReference('1630')
+
+    expect(equity?.account_type).toBe('equity')
+    expect(equity?.normal_balance).toBe('debit')
+    // Both are called "avräkning", which is precisely why they get confused.
+    expect(skattekonto?.account_type).toBe('asset')
+    expect(equity?.account_number).not.toBe(skattekonto?.account_number)
+  })
+
+  it('shares the equity SRU code with its siblings, since they all net into 2010', () => {
+    const siblings = ['2011', '2012', '2013', '2018'].map((a) => getBASReference(a)?.sru_code)
+    expect(new Set(siblings).size).toBe(1)
+    expect(siblings[0]).toBe(getBASReference('2010')?.sru_code)
+  })
+})
+
+describe('periodiseringsfond accounts', () => {
+  it('offers the generic account plus the year-tagged block', () => {
+    expect(getBASReference('2110')?.account_name).toContain('Periodiseringsfond')
+    // 2120-2129 are year-tagged (2126 = tax year 2026).
+    expect(getBASReference('2126')?.account_name).toContain('2026')
+  })
+
+  it('does not carry 2113: the pre-2020 year-tagged funds are long reversed', () => {
+    // The seeded "Periodiseringsfond" templates referenced 2113 (tax year 2013),
+    // so they could never resolve. Pinning this prevents a well-meaning
+    // "fix" that re-adds an obsolete account instead of correcting the template.
+    expect(getBASReference('2113')).toBeUndefined()
+  })
+})
diff --git a/lib/bookkeeping/bas-data/class-2-equity-liabilities.ts b/lib/bookkeeping/bas-data/class-2-equity-liabilities.ts
index 6aee5103..67698048 100644
--- a/lib/bookkeeping/bas-data/class-2-equity-liabilities.ts
+++ b/lib/bookkeeping/bas-data/class-2-equity-liabilities.ts
@@ -23,6 +23,21 @@ export const CLASS_2_ACCOUNTS: BASReferenceAccount[] = [
     sru_code: '7221',
     k2_excluded: false,
   },
+  {
+    account_number: '2012',
+    account_name: 'Avräkning för skatter och avgifter',
+    account_class: 2,
+    account_group: '20',
+    account_type: 'equity',
+    normal_balance: 'debit',
+    description:
+      'Enskild firma: ägarens egna skatter och avgifter (t.ex. preliminär F-skatt) som betalas ' +
+      'av företaget. Ett eget uttag, inte en företagskostnad. Nollas mot 2010 Eget kapital vid ' +
+      'nytt räkenskapsår. Ska inte förväxlas med 1630 Avräkning för skatter och avgifter ' +
+      '(skattekonto), som är tillgångssidans saldo mot Skatteverket.',
+    sru_code: '7221',
+    k2_excluded: false,
+  },
   {
     account_number: '2013',
     account_name: 'Övriga egna uttag',
diff --git a/lib/packs/__tests__/port-is-lossless.test.ts b/lib/packs/__tests__/port-is-lossless.test.ts
index 357f8e21..0265e103 100644
--- a/lib/packs/__tests__/port-is-lossless.test.ts
+++ b/lib/packs/__tests__/port-is-lossless.test.ts
@@ -4,17 +4,39 @@ import { loadPacks, packToLibraryRow, sortPacks } from '@/lib/packs/load'
 import seeded from './fixtures/seeded-system-templates.json'
 
 /**
- * The port out of migration 20260413160000 must be LOSSLESS.
+ * The pack catalogue must not drift from the seeded templates by ACCIDENT.
  *
  * The fixture is not hand-written: it was read out of a Postgres that had all
  * 548 migrations applied, so it is exactly the JSONB the database holds today.
- * If `packs/*.yaml` reproduces it byte for byte, then swapping the seeded rows
- * for the pack files (phase 2b) is a no-op for every existing company.
+ * The port was lossless when it landed, which is what makes phase 2b (swapping
+ * the seeded rows for the loader) a no-op for existing companies.
  *
- * This is the test that makes the format change safe to ship. If it fails, the
- * catalogue has drifted from production and the loader must not be switched on.
+ * Templates have since been fixed on purpose. Each deliberate change is listed
+ * in INTENTIONAL_DIVERGENCES with its reason, and the list is policed from both
+ * sides: a pack NOT listed must still match the seed exactly, and a pack that
+ * IS listed must actually differ. So an unnoticed edit fails the build, and a
+ * stale entry cannot linger after a template is reverted.
  */
 
+/**
+ * Packs that deliberately no longer match what migration 20260413160000 seeds.
+ * Every entry is a defect found by the pack validator and fixed with a domain
+ * source cited in the commit.
+ */
+const INTENTIONAL_DIVERGENCES: Record<string, string> = {
+  loneutbetalning:
+    'Seeded version debited 2710 @0.3 + 2920 @0.12 + 7010 @1.0 against a single 1.0 credit, ' +
+    'so it totalled 1.42x the amount and could never post. Rebuilt per the swedish-payroll ' +
+    'skill: Debit 7010 gross, Credit 2710 tax, Credit 1930 net. The 2920 semesterlöneskuld ' +
+    'line moved out because vacation accrual is its own verifikat (7290/2920).',
+  'periodiseringsfond-avsattning-ab':
+    'Seeded version used account 2113, i.e. the fund for tax year 2013 under the pre-2020 ' +
+    'year-tagged block. Those funds had to be reversed years ago and the account is not in ' +
+    'BAS 2026, so the template could not resolve. Now uses 2110 Periodiseringsfonder, which ' +
+    'does not rot annually; the legal_note points at the year-tagged 2120-2129 alternative.',
+  'periodiseringsfond-aterforing-ab': 'Same 2113 fix as periodiseringsfond-avsattning-ab.',
+}
+
 interface SeededTemplate {
   name: string
   description: string
@@ -52,14 +74,39 @@ describe('pack catalogue is a lossless port of the seeded system templates', ()
     expect(packs.length).toBeGreaterThan(0)
   })
 
-  it('reproduces exactly the templates the migration seeds', () => {
-    const fromPacks = packs.map((p) => canonical(packToLibraryRow(p.pack))).sort()
-    const fromDb = (seeded as SeededTemplate[]).map(canonical).sort()
+  it('reproduces the seeded templates exactly, except where we deliberately fixed one', () => {
+    const unchanged = packs.filter((p) => !(p.pack.meta.slug in INTENTIONAL_DIVERGENCES))
+    const changedNames = new Set(
+      packs
+        .filter((p) => p.pack.meta.slug in INTENTIONAL_DIVERGENCES)
+        .map((p) => p.pack.meta.name),
+    )
+
+    const fromPacks = unchanged.map((p) => canonical(packToLibraryRow(p.pack))).sort()
+    const fromDb = (seeded as SeededTemplate[])
+      .filter((t) => !changedNames.has(t.name))
+      .map(canonical)
+      .sort()
 
     expect(fromPacks).toHaveLength(fromDb.length)
     expect(fromPacks).toEqual(fromDb)
   })
 
+  it('every declared divergence actually diverges, so the list cannot go stale', () => {
+    const byName = new Map((seeded as SeededTemplate[]).map((t) => [t.name, canonical(t)]))
+
+    for (const slug of Object.keys(INTENTIONAL_DIVERGENCES)) {
+      const pack = packs.find((p) => p.pack.meta.slug === slug)
+      expect(pack, `${slug} is in INTENTIONAL_DIVERGENCES but no such pack exists`).toBeDefined()
+      const seededForm = byName.get(pack!.pack.meta.name)
+      expect(seededForm, `no seeded template named "${pack!.pack.meta.name}"`).toBeDefined()
+      expect(
+        canonical(packToLibraryRow(pack!.pack)),
+        `${slug} is listed as diverging but matches the seed: remove its entry`,
+      ).not.toBe(seededForm)
+    }
+  })
+
   it('covers all 26 seeded templates, none added and none dropped', () => {
     expect(packs).toHaveLength((seeded as SeededTemplate[]).length)
     expect(packs).toHaveLength(26)
diff --git a/packs/loneutbetalning.yaml b/packs/loneutbetalning.yaml
index d3d46605..e6ea0e6d 100644
--- a/packs/loneutbetalning.yaml
+++ b/packs/loneutbetalning.yaml
@@ -7,25 +7,26 @@ meta:
   category: salary
   entity_type: aktiebolag
   description: >-
-    Utbetalning av nettolön till anställd.
+    Utbetalning av lön till anställd. Ange bruttolönen som belopp.
+  legal_note: >-
+    Bruttolön debiteras 7010, avdragen personalskatt krediteras 2710 och
+    nettolönen krediteras 1930. Skatteandelen här är schablonmässiga 30 %:
+    justera raderna efter det faktiska skatteavdraget enligt skattetabell.
+    Arbetsgivaravgifter (7510/2730) och semesterlöneskuld (7290/2920) bokas
+    som egna verifikat, inte i den här mallen.
 lines:
-  - account: '2710'
-    label: 'Personalskatt'
-    side: debit
-    type: business
-    ratio: 0.3
-  - account: '2920'
-    label: 'Upplupna semesterlöner'
-    side: debit
-    type: business
-    ratio: 0.12
   - account: '7010'
     label: 'Löner'
     side: debit
     type: business
     ratio: 1.0
+  - account: '2710'
+    label: 'Personalskatt'
+    side: credit
+    type: business
+    ratio: 0.3
   - account: '1930'
     label: 'Företagskonto'
     side: credit
     type: settlement
-    ratio: 1.0
+    ratio: 0.7
diff --git a/packs/periodiseringsfond-aterforing-ab.yaml b/packs/periodiseringsfond-aterforing-ab.yaml
index e0ad7196..86ebed94 100644
--- a/packs/periodiseringsfond-aterforing-ab.yaml
+++ b/packs/periodiseringsfond-aterforing-ab.yaml
@@ -8,9 +8,12 @@ meta:
   entity_type: aktiebolag
   description: >-
     Återföring av periodiseringsfond (senast efter 6 år).
+  legal_note: >-
+    Återföring sker från den äldsta fonden först. Bokas på 2110 Periodiseringsfonder,
+    eller på det årsmärkta kontot (2120-2129) om fonderna följs per år.
 lines:
-  - account: '2113'
-    label: 'Periodiseringsfond'
+  - account: '2110'
+    label: 'Periodiseringsfonder'
     side: debit
     type: business
     ratio: 1.0
diff --git a/packs/periodiseringsfond-avsattning-ab.yaml b/packs/periodiseringsfond-avsattning-ab.yaml
index 4a353b77..ad57bce1 100644
--- a/packs/periodiseringsfond-avsattning-ab.yaml
+++ b/packs/periodiseringsfond-avsattning-ab.yaml
@@ -8,14 +8,18 @@ meta:
   entity_type: aktiebolag
   description: >-
     Avsättning till periodiseringsfond vid bokslut. Max 25% av överskottet.
+  legal_note: >-
+    Bokas på 2110 Periodiseringsfonder. Ett bolag som följer varje års fond separat bokar
+    i stället på det årsmärkta kontot (2120-2129, där 2126 = beskattningsår 2026).
+    Max 25 % av överskottet för aktiebolag. Återförs senast efter sex år.
 lines:
   - account: '8811'
     label: 'Avsättning periodiseringsfond'
     side: debit
     type: business
     ratio: 1.0
-  - account: '2113'
-    label: 'Periodiseringsfond'
+  - account: '2110'
+    label: 'Periodiseringsfonder'
     side: credit
     type: business
     ratio: 1.0
diff --git a/scripts/validate-packs.ts b/scripts/validate-packs.ts
index 0b68164b..0dc9d643 100644
--- a/scripts/validate-packs.ts
+++ b/scripts/validate-packs.ts
@@ -51,22 +51,11 @@ const PROBE_AMOUNTS = [100, 1000, 1234.56, 99.99, 3333.33]
  * deserves its own review rather than riding along inside a file-format change.
  */
 const KNOWN_BROKEN: Record<string, string> = {
-  loneutbetalning:
-    'Does not balance: debits total 1.42x the amount (2710 @0.3 + 2920 @0.12 + 7010 @1.0) ' +
-    'against a single 1.0 credit, so applying it can never produce a postable verifikat. ' +
-    'Per the swedish-payroll skill the correct shape is Debit 7010 gross, Credit 2710 tax, ' +
-    'Credit 1930 net, and the 2920 semesterlöneskuld line belongs to a separate accrual entry. ' +
-    'Fixing it changes what the template posts: needs a domain sign-off.',
-  'periodiseringsfond-avsattning-ab':
-    'References account 2113, which is not in BAS 2026 and is not seeded into any company chart, ' +
-    'so the template cannot resolve. BAS 2026 has 2110 Periodiseringsfonder. Remapping it is a ' +
-    'domain decision (the 211x accounts are year-tagged).',
-  'periodiseringsfond-aterforing-ab':
-    'Same 2113 problem as periodiseringsfond-avsattning-ab.',
-  'preliminar-f-skatt-ef':
-    'References account 2012, which is not in BAS 2026 and is not seeded into any company chart. ' +
-    'The neighbouring egna-uttag accounts that do exist are 2011/2013/2017/2018. Picking the right ' +
-    'one is a domain decision.',
+  // Empty, and that is the point: the four templates ported out of migration
+  // 20260413160000 with real defects (an unbalanced salary template, and
+  // accounts that could not resolve) were fixed rather than accepted. The list
+  // may only shrink; the validator fails if an entry here validates cleanly, so
+  // a stale quarantine cannot linger.
 }
 
 interface Failure {