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>

messages/en.json

@@ -6732,6 +6732,8 @@
     "name_grundbok": "Journal register",
     "name_behandlingshistorik": "Processing history",
     "desc_behandlingshistorik": "Who did what and when: posted vouchers, corrections and changes to the system (BFL 5 kap. 11 §)",
+    "name_bokslutsbilagor": "Closing binder",
+    "desc_bokslutsbilagor": "The binder per fiscal year: every balance sheet account as of the balance sheet date with booked balance, supporting documents, sign-off and attached files",
     "bh_summary": "{count, plural, =1 {1 event} other {# events}}",
     "bh_range_to": "to",
     "bh_version": "Software version",
@@ -8091,5 +8093,23 @@
     "gap": "{from} to {to} (between {after} and {before})",
     "hint": "Import the SIE file for that year, or create the fiscal year manually, so balances roll forward.",
     "manage": "Manage fiscal years"
+  },
+  "bokslutsbilagor": {
+    "open_parm": "Closing binder",
+    "load_failed": "Could not load the closing binder.",
+    "empty_title": "No balance sheet accounts yet",
+    "empty_desc": "The binder fills up once the fiscal year has balances or movements on balance sheet accounts. Reconcile and sign them on Reconciliation.",
+    "open_reconciliation": "Open Reconciliation",
+    "summary": "{accounts} balance sheet accounts as of {date}, {signed} signed off on the balance sheet date, {files} attached files",
+    "checklist_summary": "checklist {done} of {total}",
+    "col_account": "Account",
+    "col_booked": "Booked",
+    "col_external": "Per documents",
+    "col_difference": "Difference",
+    "col_signoff": "Sign-off",
+    "col_files": "Files",
+    "signed": "{who}, {when}",
+    "signed_other_date": "through {date} ({who}), not the balance sheet date",
+    "unsigned": "Not signed off"
   }
 }

messages/sv.json

@@ -6732,6 +6732,8 @@
     "name_grundbok": "Grundbok",
     "name_behandlingshistorik": "Behandlingshistorik",
     "desc_behandlingshistorik": "Vem gjorde vad och när: bokförda verifikationer, rättelser och ändringar i systemet (BFL 5 kap. 11 §)",
+    "name_bokslutsbilagor": "Bokslutsbilagor",
+    "desc_bokslutsbilagor": "Pärmen per räkenskapsår: varje balanskonto per balansdagen med bokfört saldo, underlag, signering och bifogade filer",
     "bh_summary": "{count, plural, =1 {1 händelse} other {# händelser}}",
     "bh_range_to": "till",
     "bh_version": "Programversion",
@@ -8091,5 +8093,23 @@
     "gap": "{from} till {to} (mellan {after} och {before})",
     "hint": "Importera SIE-filen för det året, eller skapa räkenskapsåret manuellt, så att balanserna rullar fram.",
     "manage": "Hantera räkenskapsår"
+  },
+  "bokslutsbilagor": {
+    "open_parm": "Bokslutsbilagor",
+    "load_failed": "Kunde inte hämta bokslutsbilagorna.",
+    "empty_title": "Inga balanskonton ännu",
+    "empty_desc": "Pärmen fylls när räkenskapsåret har saldon eller rörelser på balanskonton. Stäm av och signera dem på Avstämning.",
+    "open_reconciliation": "Öppna Avstämning",
+    "summary": "{accounts} balanskonton per {date}, {signed} signerade per balansdagen, {files} bifogade filer",
+    "checklist_summary": "checklista {done} av {total}",
+    "col_account": "Konto",
+    "col_booked": "Bokfört",
+    "col_external": "Enligt underlag",
+    "col_difference": "Differens",
+    "col_signoff": "Signering",
+    "col_files": "Filer",
+    "signed": "{who}, {when}",
+    "signed_other_date": "t.o.m. {date} ({who}), inte balansdagen",
+    "unsigned": "Ej signerad"
   }
 }