feat(bookkeeping): guarded fiscal-year reset + findable Angra import (#1883) (#1897)

* feat(bookkeeping): guarded fiscal-year reset + findable Angra import (#1883)

Two deliverables from the community report where a bad SIE test import
left no way out short of deleting the company:

A) Discoverability: the voucher list shows one attn line linking to
   /import?history=sie whenever the page contains import-sourced
   vouchers, and /import?history=sie deep-links straight into the
   fold-open SIE import history where per-import Angra already lives.

B) Reset of an UNLOCKED fiscal year regardless of how the entries
   arrived: new reset_fiscal_year RPC (same gnubok.allow_delete escape
   hatch as undo_sie_import; no enforcement trigger touched) behind
   GET/POST /api/bookkeeping/fiscal-periods/[id]/reset and a typed
   type-the-year-name confirmation dialog on the fiscal years settings
   list. Refuses on: locked/closed year, company lock date over any part
   of the year, executed year-end, arsredovisning state, later year
   depending on this year's UB, VAT-declared evidence (vat_settlement
   verifikat, SKV lock/submit audit rows, extension workflow keys, fail
   closed) and AGI-declared months. Entries referenced by RESTRICT/NO
   ACTION FKs abort the whole reset (all-or-nothing). Documents are
   detached, never deleted (BFL 7 kap); every delete is audit-logged
   plus one behandlingshistorik summary row.

Fixes #1883

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

* fix(bookkeeping): harden fiscal-year reset after skeptic review (#1883)

Blocking skeptic findings on PR #1897, one consolidated pass:

- New snapshot blocker cross_year_reference: an entry outside the year whose
  correction_of_id / reverses_id / reversed_by_id points into the year made
  the delete crash with an uncaught P0001 (immutability trigger refusing the
  ON DELETE SET NULL referential UPDATE) after an eligible:true preview, and
  silently severed draft chains. 12 such chains exist in prod today.
- New snapshot blocker rot_rut_state: a begaran om utbetalning that reached
  Skatteverket (submitted/paid/partially_paid/rejected) was silently
  unlinked via SET NULL, erasing the bokforing behind a filed and possibly
  decided myndighetsarende.
- Rakenskapsinformation preservation (BFL 7 kap): line-level trigger audit
  rows carry no company_id and header rows no amounts, so a reset destroyed
  konton/belopp with no company-readable trace. The RPC now archives the
  full content of every verifikat in company-scoped RESET_SNAPSHOT audit
  rows before deleting (action added to audit_log_action_check, NOT VALID),
  and behandlingshistorik renders them.
- Dimension registry lockstep on reset (mirrors undo_sie_import): flipped
  imports can never be undone again, so their dimensions/values would have
  been orphaned forever.
- EXCEPTION WHEN raise_exception now returns a typed
  FISCAL_YEAR_RESET_LINKED_ENTRIES envelope instead of a bare 500;
  gnubok.allow_delete is cleared before leaving the guarded block.
- Voucher-list attn line fires only for source_type 'import':
  opening_balance is also written by year-end closing and the manual IB
  flows, which mislabelled every year-2+ company as SIE-imported.
- /import?history=sie now scrolls the SIE history into view.
- Reset dialog copy (sv+en) discloses that linked invoices, payments and
  bank transactions become unbooked; new blocker strings in both locales.
- pg fixture fix: document_attachments seeded without company_id (23502);
  new pg tests for both blockers, RESET_SNAPSHOT rows and the lockstep.

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

---------

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

types/index.ts

@@ -117,6 +117,53 @@ export interface CompanyMigrationResetRpcResult {
   counts?: CompanyMigrationResetEligibility['counts']
 }
 
+// Fiscal-year reset (issue #1883): guarded hard-delete of one OPEN fiscal
+// year's vouchers. Mirrors the migration-reset envelope shapes above.
+export type FiscalYearResetBlockerCode =
+  | 'period_closed'
+  | 'period_locked'
+  | 'company_lock_date'
+  | 'year_end_state'
+  | 'arsredovisning_state'
+  | 'next_year_dependency'
+  | 'vat_declared'
+  | 'agi_declared'
+  | 'rot_rut_state'
+  | 'cross_year_reference'
+
+export interface FiscalYearResetBlocker {
+  code: FiscalYearResetBlockerCode
+  count?: number
+  date?: string
+}
+
+export interface FiscalYearResetEligibility {
+  eligible: boolean
+  blockers: FiscalYearResetBlocker[]
+  period: {
+    id: string
+    name: string
+    period_start: string
+    period_end: string
+  }
+  counts: {
+    vouchers: number
+    documents_to_detach: number
+  }
+}
+
+export interface FiscalYearResetRpcResult {
+  ok: boolean
+  code?: string
+  eligible?: boolean
+  blockers?: FiscalYearResetBlocker[]
+  period?: FiscalYearResetEligibility['period']
+  counts?: FiscalYearResetEligibility['counts']
+  deleted?: number
+  detached_documents?: number
+  period_name?: string
+}
+
 // User preferences (cross-company)
 export interface UserPreferences {
   id: string
@@ -3658,6 +3705,7 @@ export type AuditAction =
   | 'SECURITY_EVENT'
   | 'INTEGRITY_FAILURE'
   | 'COMMITTED_AT_OVERRIDE'
+  | 'RESET_SNAPSHOT'
 
 export interface AuditLogEntry {
   id: string