fix(reports): block unsupported EUR annual reports (#1366)

Closes #1360

lib/bokslut/arsredovisning/__tests__/completeness.test.ts

@@ -104,6 +104,28 @@ describe('validateAnnualReportCompleteness', () => {
     expect(result.error_count).toBe(0)
   })
 
+  it('keeps an unsupported reporting currency blocking at signing stage', () => {
+    const value = input('signing')
+    const currencyIssue = {
+      code: 'AR-SCOPE-CURRENCY',
+      severity: 'error' as const,
+      section: 'scope' as const,
+      message: 'Accounteds årsredovisningsflöde stöder ännu endast SEK som redovisningsvaluta.',
+    }
+    value.eligibility = {
+      ...eligibility,
+      k2_eligible: false,
+      digital_filing_eligible: false,
+      issues: [currencyIssue],
+      digital_issues: [currencyIssue],
+    }
+
+    const result = validateAnnualReportCompleteness(value)
+
+    expect(result.ok).toBe(false)
+    expect(result.issues).toEqual(expect.arrayContaining([currencyIssue]))
+  })
+
   it('does not infer an unanswered disclosure confirmation', () => {
     const value = input('draft')
     value.disclosures.securities_pledged_confirmed = false

lib/bokslut/arsredovisning/__tests__/eligibility.test.ts

@@ -39,6 +39,33 @@ describe('evaluateAnnualReportEligibility', () => {
     expect(result.issues).toEqual([])
   })
 
+  it('blocks EUR reports before they can be finalized or filed digitally', () => {
+    const profile = completeProfile()
+    profile.reporting_currency = 'EUR'
+    const result = evaluateAnnualReportEligibility({
+      entityType: 'aktiebolag',
+      framework: 'k2',
+      periodStart: '2026-01-01',
+      periodEnd: '2026-12-31',
+      profile,
+      metrics,
+    })
+
+    expect(result.k2_eligible).toBe(false)
+    expect(result.digital_filing_eligible).toBe(false)
+    expect(result.issues).toEqual(
+      expect.arrayContaining([
+        expect.objectContaining({ code: 'AR-SCOPE-CURRENCY', severity: 'error' }),
+      ]),
+    )
+    expect(result.digital_issues.filter((item) => item.code === 'AR-SCOPE-CURRENCY')).toHaveLength(
+      1,
+    )
+    expect(
+      result.digital_issues.filter((item) => item.code === 'AR-DIGITAL-CURRENCY'),
+    ).toHaveLength(0)
+  })
+
   it('does not treat unanswered legal facts as false', () => {
     const result = evaluateAnnualReportEligibility({
       entityType: 'aktiebolag',

lib/bokslut/arsredovisning/eligibility.ts

@@ -279,6 +279,16 @@ export function evaluateAnnualReportEligibility(
     }
   }
 
+  if (profile.reporting_currency !== 'SEK') {
+    issues.push(
+      issue(
+        'AR-SCOPE-CURRENCY',
+        'Accounteds årsredovisningsflöde stöder ännu endast SEK som redovisningsvaluta.',
+        'Upprätta årsredovisningen i ett system som stöder euro som redovisningsvaluta.',
+      ),
+    )
+  }
+
   const k2Eligible = input.framework === 'k2' && issues.every((item) => item.severity !== 'error')
   const digitalIssues = [...issues]
   if (input.framework !== 'k2') {
@@ -290,14 +300,6 @@ export function evaluateAnnualReportEligibility(
       ),
     )
   }
-  if (profile.reporting_currency !== 'SEK') {
-    digitalIssues.push(
-      issue(
-        'AR-DIGITAL-CURRENCY',
-        'Digital inlämning stöds ännu endast för årsredovisningar i SEK.',
-      ),
-    )
-  }
   if (profile.auditor_report_required === null) {
     digitalIssues.push(
       issue(