feat(reports): bokslutsbilagor, the pärm per räkenskapsår (Reko bilagor, PR 4) (#1874)

* feat(reports): bokslutsbilagor, the pärm per räkenskapsår (Reko bilagor, PR 4)

One bilaga per balance account as of the balansdag: IB, movement and UB
from the trial balance, what it was reconciled against, the difference,
the sign-off with who, when and note, and every attached file with its
SHA-256; the closing checklist as the first page. JSON and PDF through
/api/reports/bokslutsbilagor, in the reports library and on the
Avstämning page, and written into every period folder of the full
archive. Built from the attested rows, never by recomputing live status.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz

* fix(reports): load the pärm renderer on demand in the full archive so PDF stubs elsewhere keep working

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz

* fix(reconciliation): neutral rail dot for a manual account that is merely not attested yet

An unsigned manual account without a system specification has nothing to
compare against, so an amber dot read as a problem on every balance account
of a freshly migrated company. Neutral until it is signed or a
specification differs.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
Claude-Session: https://claude.ai/code/session_01RvFveUpbdPBXdm7f5FEYoz

---------

Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>

components/reconciliation/ReconciliationRail.tsx

@@ -81,9 +81,17 @@ export function ReconciliationRail({ accounts, selectedKey, onSelect }: Reconcil
     return synced ? t('rail_synced', { date: formatDate(synced) }) : t('rail_never_synced')
   }
 
+  // A manual account with nothing to compare against is not a problem, just
+  // not attested yet: neutral until it is signed or a specification differs.
+  const dotState = (account: ReconciliationAccount): keyof typeof DOT_CLASS => {
+    const state = account.status?.state ?? 'unknown'
+    if (account.kind === 'manual' && state === 'open' && account.status?.unexplained_difference == null) return 'unknown'
+    return state
+  }
+
   const renderRow = (account: ReconciliationAccount) => {
     const selected = account.account_key === selectedKey
-    const state = account.status?.state ?? 'unknown'
+    const state = dotState(account)
     const open = account.status
       ? account.status.open_counts.proposed +
         account.status.open_counts.unmatched_external +

components/reconciliation/ReconciliationWorkspace.tsx

@@ -1,9 +1,12 @@
 'use client'
 
 import { useCallback, useEffect, useMemo, useState } from 'react'
+import Link from 'next/link'
 import { usePathname, useRouter, useSearchParams } from 'next/navigation'
 import { useTranslations } from 'next-intl'
 import { Scale } from 'lucide-react'
+import { QUIET_LINK_CLASS } from '@/components/ui/dry-table'
+import { cn } from '@/lib/utils'
 import { PageHeader } from '@/components/ui/page-header'
 import { HelpPopover } from '@/components/ui/help-popover'
 import { EmptyState } from '@/components/ui/empty-state'
@@ -41,6 +44,7 @@ interface ReconciliationWorkspaceProps {
 
 export function ReconciliationWorkspace({ initialPeriods, initialCompanyId }: ReconciliationWorkspaceProps) {
   const t = useTranslations('reconciliation')
+  const tParm = useTranslations('bokslutsbilagor')
   const router = useRouter()
   const pathname = usePathname()
   const searchParams = useSearchParams()
@@ -120,6 +124,9 @@ export function ReconciliationWorkspace({ initialPeriods, initialCompanyId }: Re
       }
       action={
         <div className="flex flex-wrap items-center justify-end gap-2">
+          <Link href="/reports/bokslutsbilagor" className={cn(QUIET_LINK_CLASS, 'mr-2')}>
+            {tParm('open_parm')}
+          </Link>
           <SegmentedControl
             value={mode}
             onChange={setMode}