/** * Shared model builders for the financial-statement PDFs (resultaträkning / * balansräkning). Extracted from the dashboard PDF routes so the v1 REST PDF * endpoints render byte-equivalent documents: one place owns the K2/K3 * grouping and the balance check, two thin routes own auth + transport. */ import type { FinancialStatementGroup, FinancialStatementSection, FinancialStatementSummaryRow, } from './financial-statement-pdf-template' import type { BalanceSheetReport, IncomeStatementReport } from '@/types' // K2/K3 uppställningsform (ÅRL bilaga 2, kostnadsslagsindelad) splits class 8 // into three named blocks with subtotals: // 80-84 → Finansiella poster (followed by "Resultat efter finansiella poster") // 88 → Bokslutsdispositioner // 89 → Skatt på årets resultat // The generator lumps these together under financial_sections, so we split // here by the first row's account prefix. const FINANSIELLA_POSTER_PREFIXES = ['80', '81', '82', '83', '84'] const BOKSLUTSDISPOSITIONER_PREFIXES = ['88'] const SKATT_PREFIXES = ['89'] const KNOWN_CLASS_8_PREFIXES = [ ...FINANSIELLA_POSTER_PREFIXES, ...BOKSLUTSDISPOSITIONER_PREFIXES, ...SKATT_PREFIXES, ] function sectionPrefix(section: FinancialStatementSection, prefixes: string[]): boolean { if (section.rows.length === 0) return false const acc = section.rows[0].account_number return prefixes.some((p) => acc.startsWith(p)) } export interface IncomeStatementPdfModel { groups: FinancialStatementGroup[] summary: FinancialStatementSummaryRow[] } /** * Build the K2/K3 uppställningsform groups + summary for the resultaträkning * PDF from a generated income statement. */ export function buildIncomeStatementPdfModel(report: IncomeStatementReport): IncomeStatementPdfModel { const operatingResult = Math.round((report.total_revenue - report.total_expenses) * 100) / 100 // Split class 8 into its three K2/K3 blocks plus a catch-all for any // prefix the generator emits but we haven't explicitly mapped. If a future // generator change adds sections for 85/86/87 or similar, this keeps them // visible and arithmetically accounted for rather than silently dropped. const finansiellaPosterSections = report.financial_sections.filter((s) => sectionPrefix(s, FINANSIELLA_POSTER_PREFIXES), ) const bokslutsdispositionerSections = report.financial_sections.filter((s) => sectionPrefix(s, BOKSLUTSDISPOSITIONER_PREFIXES), ) const skattSections = report.financial_sections.filter((s) => sectionPrefix(s, SKATT_PREFIXES), ) const ovrigaFinansiellaPosterSections = report.financial_sections.filter( (s) => !sectionPrefix(s, KNOWN_CLASS_8_PREFIXES), ) const totalFinansiellaPoster = Math.round( finansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 const totalBokslutsdispositioner = Math.round( bokslutsdispositionerSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 const totalSkatt = Math.round( skattSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 const totalOvrigaFinansiellaPoster = Math.round( ovrigaFinansiellaPosterSections.reduce((sum, s) => sum + s.subtotal, 0) * 100, ) / 100 // Catch-all is treated as part of "finansiella poster" for the subtotal: // 85-87 accounts in BAS are financial-adjacent (not tax, not bokslut). const resultatEfterFinansiellaPoster = Math.round( (operatingResult + totalFinansiellaPoster + totalOvrigaFinansiellaPoster) * 100, ) / 100 const groups: FinancialStatementGroup[] = [ { heading: 'Rörelseintäkter', sections: report.revenue_sections, totalLabel: 'Summa rörelseintäkter', total: report.total_revenue, }, { heading: 'Rörelsekostnader', sections: report.expense_sections, totalLabel: 'Summa rörelsekostnader', total: report.total_expenses, negate: true, }, ] if (finansiellaPosterSections.length > 0) { groups.push({ heading: 'Finansiella poster', sections: finansiellaPosterSections, totalLabel: 'Summa finansiella poster', total: totalFinansiellaPoster, }) } if (ovrigaFinansiellaPosterSections.length > 0) { groups.push({ heading: 'Övriga finansiella poster', sections: ovrigaFinansiellaPosterSections, totalLabel: 'Summa övriga finansiella poster', total: totalOvrigaFinansiellaPoster, }) } if (bokslutsdispositionerSections.length > 0) { groups.push({ heading: 'Bokslutsdispositioner', sections: bokslutsdispositionerSections, totalLabel: 'Summa bokslutsdispositioner', total: totalBokslutsdispositioner, }) } if (skattSections.length > 0) { groups.push({ heading: 'Skatter', sections: skattSections, totalLabel: 'Summa skatter', total: totalSkatt, }) } // K2/K3 uppställningsform (ÅRL bilaga 2) summary structure: // Rörelseresultat // Resultat efter finansiella poster (only if finansiella poster present) // Bokslutsdispositioner (only if present) // Skatt på årets resultat (always, so the reader can verify the tax calc) // Årets resultat const summary: FinancialStatementSummaryRow[] = [ { label: 'Rörelseresultat', amount: operatingResult }, ] if ( finansiellaPosterSections.length > 0 || ovrigaFinansiellaPosterSections.length > 0 ) { summary.push({ label: 'Resultat efter finansiella poster', amount: resultatEfterFinansiellaPoster, }) } if (bokslutsdispositionerSections.length > 0) { summary.push({ label: 'Bokslutsdispositioner', amount: totalBokslutsdispositioner }) } summary.push({ label: 'Skatt på årets resultat', amount: totalSkatt }) summary.push({ label: 'Årets resultat', amount: report.net_result, emphasis: true }) return { groups, summary } } export interface BalanceSheetPdfModel { groups: FinancialStatementGroup[] } /** Build the balansräkning PDF groups from a generated balance sheet. */ export function buildBalanceSheetPdfModel(report: BalanceSheetReport): BalanceSheetPdfModel { return { groups: [ { heading: 'Tillgångar', sections: report.asset_sections, totalLabel: 'Summa tillgångar', total: report.total_assets, }, { heading: 'Eget kapital och skulder', sections: report.equity_liability_sections, totalLabel: 'Summa eget kapital och skulder', total: report.total_equity_liabilities, }, ], } } /** * ÅRL 3 kap / K2 / K3 require balansräkningen to balance. Compare rounded * to whole kronor: matches SFL 22:1's truncation convention for statutory * reports and is immune to floating-point accumulation across hundreds of * ledger lines (öresavrundning noise under half a krona is never a real * accounting error). The on-screen view still surfaces a "Balanserar ej" * warning at öre precision so users can diagnose smaller discrepancies. */ export function balanceSheetImbalanceKronor(report: BalanceSheetReport): number { return Math.abs(Math.round(report.total_assets) - Math.round(report.total_equity_liabilities)) }