fix(arsredovisning): make the aktiekapital note completable via compa… (#1118)
* fix(arsredovisning): make the aktiekapital note completable via company settings The annual report warned every AB that the aktiekapital note was missing and pointed at Installningar -> Foretag, but the referenced columns (aktiekapital, antal_aktier, kvotvarde) never existed and no settings UI was ever built, so the warning was a dead end and no AB could produce a complete note before Bolagsverket filing. - migration 20260723103000: company_settings.aktiekapital (numeric) and antal_aktier (integer) with positive CHECKs; kvotvarde is intentionally not stored since ABL 1 kap 6 defines it as aktiekapital / antal aktier - build-data.ts (K2 and K3 note paths): select only the two stored columns and derive kvotvarde with roundOre - UpdateSettingsSchema: aktiekapital (positive), antal_aktier (positive integer), both nullable to allow clearing - new ShareCapitalForm section on Installningar -> Foretag, rendered for aktiebolag only, with live derived kvotvarde display; wired through the existing CompanySettingsContent save path (empty string clears to null) - sv/en strings; settings route tests (round-trip, clear, 400 on invalid); builder tests for derived kvotvarde and the empty-settings warning Staging (metjnjrhvujscngnpzdv) already has the columns applied and the note verified end-to-end against a rehearsal company. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * fix(arsredovisning): address PR review findings on the share-capital note - enforce aktiekapital/antal_aktier as an all-or-nothing pair (DB CHECK, K2/K3 note guard now requires both, partial pair warns instead) - numeric(15,2) column, .int() Zod constraint, maxFractionDigits 0 render - guard numberOrNull against NaN; align kvotvarde preview with schema - strengthen clearing test, add fractional and partial-pair tests Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> --------- Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
This commit is contained in:
Mattsson
co-authored by
Claude Fable 5
Claude Fable 5
parent
466e55a015
commit
b0044bfe98
@@ -1599,6 +1599,9 @@ export const UpdateSettingsSchema = z.object({
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tax_contact_email: z.string().email().nullable().optional().or(z.literal('')),
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fiscal_year_start_month: z.number().int().min(1).max(12).optional(),
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preliminary_tax_monthly: z.number().nullable().optional(),
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// Share capital per Bolagsverket (annual report aktiekapital note).
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aktiekapital: z.number().int('Aktiekapital anges i hela kronor').positive('Aktiekapital måste vara större än 0').nullable().optional(),
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antal_aktier: z.number().int('Antal aktier måste vara ett heltal').positive('Antal aktier måste vara större än 0').nullable().optional(),
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employer_registered: z.boolean().nullable().optional(),
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employer_seasonal: z.boolean().optional(),
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bank_name: z.string().max(100, 'Banknamn får vara max 100 tecken').nullable().optional(),
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@@ -46,6 +46,7 @@ function makeSupabase(opts: {
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accountingFramework: 'k2' | 'k3'
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entityType?: string
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aktiekapital?: number | null
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antalAktier?: number | null
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agmDate?: string | null
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}): ChainableMock {
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const from = vi.fn((table: string) => {
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@@ -83,8 +84,12 @@ function makeSupabase(opts: {
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address: { city: 'Stockholm' },
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entity_type: opts.entityType ?? 'aktiebolag',
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aktiekapital: opts.aktiekapital ?? null,
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antal_aktier: opts.aktiekapital ? 500 : null,
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kvotvarde: opts.aktiekapital ? 100 : null,
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antal_aktier:
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opts.antalAktier !== undefined
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? opts.antalAktier
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: opts.aktiekapital
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? 500
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: null,
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},
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error: null,
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}),
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@@ -340,6 +345,37 @@ describe('buildArsredovisningData: K3', () => {
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).toBeDefined()
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})
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it('derives kvotvärde in the aktiekapital note instead of reading a stored column', async () => {
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const supabase = makeSupabase({ accountingFramework: 'k3', aktiekapital: 25_000 })
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// @ts-expect-error: chainable mock isn't fully typed as SupabaseClient
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const data = await buildArsredovisningData(supabase, 'co1', 'fp1')
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const note = data.noter.find((n) => n.title === 'Aktiekapital')
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expect(note).toBeDefined()
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// 25 000 kr / 500 aktier per the settings mock (ABL 1 kap 6 §).
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expect(note!.body).toContain('Antal aktier: 500.')
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expect(note!.body).toContain('Kvotvärde per aktie: 50 kr.')
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})
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it('warns instead of emitting an aktiekapital note when settings are empty', async () => {
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const supabase = makeSupabase({ accountingFramework: 'k3' })
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// @ts-expect-error: chainable mock isn't fully typed as SupabaseClient
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const data = await buildArsredovisningData(supabase, 'co1', 'fp1')
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expect(data.noter.find((n) => n.title === 'Aktiekapital')).toBeUndefined()
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expect(data.warnings.find((w) => w.startsWith('Aktiekapitalnoten saknas'))).toBeDefined()
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})
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it('treats a partial share-capital pair as missing (warns, no note) for K3', async () => {
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const supabase = makeSupabase({
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accountingFramework: 'k3',
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aktiekapital: 25_000,
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antalAktier: null,
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})
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// @ts-expect-error: chainable mock isn't fully typed as SupabaseClient
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const data = await buildArsredovisningData(supabase, 'co1', 'fp1')
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expect(data.noter.find((n) => n.title === 'Aktiekapital')).toBeUndefined()
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expect(data.warnings.find((w) => w.startsWith('Aktiekapitalnoten saknas'))).toBeDefined()
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})
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it('DROPS the old "K3 noter need manual augmentation" warning text', async () => {
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const supabase = makeSupabase({ accountingFramework: 'k3' })
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// @ts-expect-error: chainable mock isn't fully typed as SupabaseClient
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@@ -421,6 +457,28 @@ describe('buildArsredovisningData: K2 byte-equivalence', () => {
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expect(principles!.body).toContain('BFNAR 2016:10')
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})
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it('derives kvotvärde in the K2 aktiekapital note', async () => {
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const supabase = makeSupabase({ accountingFramework: 'k2', aktiekapital: 25_000 })
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// @ts-expect-error: chainable mock isn't fully typed as SupabaseClient
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const data = await buildArsredovisningData(supabase, 'co1', 'fp1')
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const note = data.noter.find((n) => n.title === 'Aktiekapital')
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expect(note).toBeDefined()
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expect(note!.body).toContain('Antal aktier: 500.')
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expect(note!.body).toContain('Kvotvärde per aktie: 50 kr.')
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})
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it('treats a partial share-capital pair as missing (warns, no note) for K2', async () => {
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const supabase = makeSupabase({
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accountingFramework: 'k2',
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aktiekapital: 25_000,
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antalAktier: null,
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})
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// @ts-expect-error: chainable mock isn't fully typed as SupabaseClient
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const data = await buildArsredovisningData(supabase, 'co1', 'fp1')
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expect(data.noter.find((n) => n.title === 'Aktiekapital')).toBeUndefined()
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expect(data.warnings.find((w) => w.startsWith('Aktiekapitalnoten saknas'))).toBeDefined()
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})
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it('does NOT call generateKassaflodesanalys for K2', async () => {
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const supabase = makeSupabase({ accountingFramework: 'k2' })
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// @ts-expect-error: chainable mock isn't fully typed as SupabaseClient
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@@ -4,6 +4,7 @@ import { generateKassaflodesanalys } from '@/lib/reports/kassaflodesanalys'
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import { listAssets } from '@/lib/bokslut/assets/asset-service'
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import { fetchAllRows } from '@/lib/supabase/fetch-all'
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import { LATENT_TAX_DEFAULT_RATE } from '@/lib/bokslut/tax-provision/latent-tax-calculator'
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import { roundOre } from '@/lib/money'
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import {
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mapTrialBalancesToK2,
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type K2MappingResult,
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@@ -526,23 +527,27 @@ async function buildK2Noter(
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if (maybeAb) {
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const { data: settings } = await supabase
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.from('company_settings')
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.select('aktiekapital, antal_aktier, kvotvarde')
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.select('aktiekapital, antal_aktier')
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.eq('company_id', companyId)
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.maybeSingle()
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type AktiekapitalShape = { aktiekapital?: number | null; antal_aktier?: number | null; kvotvarde?: number | null }
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type AktiekapitalShape = { aktiekapital?: number | null; antal_aktier?: number | null }
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const ak = settings as AktiekapitalShape | null
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const aktiekapital = ak?.aktiekapital ?? null
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const antalAktier = ak?.antal_aktier ?? null
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const kvotvarde = ak?.kvotvarde ?? null
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if (aktiekapital || antalAktier) {
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const parts: string[] = []
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if (aktiekapital) parts.push(`Aktiekapital: ${aktiekapital.toLocaleString('sv-SE')} kr.`)
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if (antalAktier) parts.push(`Antal aktier: ${antalAktier.toLocaleString('sv-SE')}.`)
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if (kvotvarde) parts.push(`Kvotvärde per aktie: ${kvotvarde.toLocaleString('sv-SE')} kr.`)
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// Kvotvärde is defined (ABL 1 kap 6 §) as aktiekapital / antal aktier;
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// deriving it here keeps the filed note internally consistent. ÅRL
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// 5 kap 14 § requires BOTH the registered amount and the number of
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// shares, so a partial pair is treated as missing (warn, no note).
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if (aktiekapital && antalAktier) {
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const kvotvarde = roundOre(aktiekapital / antalAktier)
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notes.push({
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number: notes.length + 1,
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title: 'Aktiekapital',
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body: parts.join(' '),
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body: [
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`Aktiekapital: ${aktiekapital.toLocaleString('sv-SE', { maximumFractionDigits: 0 })} kr.`,
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`Antal aktier: ${antalAktier.toLocaleString('sv-SE')}.`,
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`Kvotvärde per aktie: ${kvotvarde.toLocaleString('sv-SE')} kr.`,
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].join(' '),
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})
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} else {
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// Don't write a "saknas: komplettera" placeholder into the PDF body: // that text would land in the Bolagsverket-filed document as a user-
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@@ -778,27 +783,30 @@ async function buildK3Noter(
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if (maybeAb) {
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const { data: settings } = await supabase
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.from('company_settings')
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.select('aktiekapital, antal_aktier, kvotvarde')
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.select('aktiekapital, antal_aktier')
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.eq('company_id', companyId)
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.maybeSingle()
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type AktiekapitalShape = {
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aktiekapital?: number | null
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antal_aktier?: number | null
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kvotvarde?: number | null
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}
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const ak = settings as AktiekapitalShape | null
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const aktiekapital = ak?.aktiekapital ?? null
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const antalAktier = ak?.antal_aktier ?? null
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const kvotvarde = ak?.kvotvarde ?? null
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if (aktiekapital || antalAktier) {
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const parts: string[] = []
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if (aktiekapital) parts.push(`Aktiekapital: ${aktiekapital.toLocaleString('sv-SE')} kr.`)
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if (antalAktier) parts.push(`Antal aktier: ${antalAktier.toLocaleString('sv-SE')}.`)
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if (kvotvarde) parts.push(`Kvotvärde per aktie: ${kvotvarde.toLocaleString('sv-SE')} kr.`)
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// Kvotvärde is defined (ABL 1 kap 6 §) as aktiekapital / antal aktier;
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// deriving it here keeps the filed note internally consistent. ÅRL
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// 5 kap 14 § requires BOTH the registered amount and the number of
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// shares, so a partial pair is treated as missing (warn, no note).
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if (aktiekapital && antalAktier) {
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const kvotvarde = roundOre(aktiekapital / antalAktier)
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notes.push({
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number: notes.length + 1,
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title: 'Aktiekapital',
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body: parts.join(' '),
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body: [
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`Aktiekapital: ${aktiekapital.toLocaleString('sv-SE', { maximumFractionDigits: 0 })} kr.`,
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`Antal aktier: ${antalAktier.toLocaleString('sv-SE')}.`,
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`Kvotvärde per aktie: ${kvotvarde.toLocaleString('sv-SE')} kr.`,
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].join(' '),
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})
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} else if (isAb) {
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warnings.push(
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