Mattsson
73c63209f1
* feat: stage kontantmetod year-end cutoff * fix: keep cutoff tool payload searchable * fix: trim year-end tool metadata
117 lines
5.8 KiB
TypeScript
117 lines
5.8 KiB
TypeScript
import type { Skill } from './types'
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const body = `# Year-End Close (Bokslut): Accounted
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The annual close. Irreversible. Legally significant. Always staged for human approval.
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## When to use
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- "Run year-end" / "Bokslut för [år]"
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- "Close FY[year]"
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- After all monthly closes are done and the last period is locked
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- Before årsredovisning filing to Bolagsverket (AB) or NE-bilaga (enskild firma)
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**Do not run year-end during the year.** It zeros result accounts (3xxx-8xxx) into 2099 (årets resultat): only correct at the end of the räkenskapsår.
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## Workflow
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### Step 1: Bokslutstransaktioner (accrual entries)
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Before running year-end, post any year-end adjusting entries via the web app:
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- **Förutbetalda kostnader / upplupna intäkter** (1700/1800-series accruals)
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- **Avskrivningar** (depreciation): planenlig + räkenskapsenlig 30 % / 20 % rule, or restvärde 25 %
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- **Periodiseringsfond** (AB only, max 25 % of överskott av näringsverksamhet **before** this year's avsättning per IL 30 kap.; 6-year mandatory reversal, oldest fond reversed first)
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- **Överavskrivning** (2150/8850: bokföringsmässig avskrivning beyond skattemässig)
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- **Lagervärdering** (lägsta värdets princip)
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- **Skuld till företagaren / egenavgifter** (enskild firma)
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These are not staged via MCP today: direct in web UI. The skill is to remind the user.
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### Step 2: Cash-method cut-off (kontantmetoden only)
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For a company using kontantmetoden, first run
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\`gnubok_post_kontantmetod_cutoff({ fiscal_period_id })\`.
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It stages the exact customer-receivable and supplier-payable entries dated on the fiscal year end, plus their reversals on day one of the next period. Review every proposed line and approve with \`confirmed=true\`. The next fiscal period must already exist and be open. Re-run \`gnubok_year_end_readiness\` after approval: BFL 5 kap 2 § makes this a blocker, not an optional reminder.
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### Step 3: Currency revaluation (if multi-currency)
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If the company has open foreign-currency receivables/payables (1510/2440 in EUR/USD/etc.), revalue to closing-date FX rate via \`gnubok_run_currency_revaluation({ fiscal_period_id, closing_date })\`. Posts to **3960** (kursvinster) and **7960** (kursförluster). One revaluation per period.
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### Step 4: Lock the period
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\`gnubok_lock_period(fiscal_period_id)\`. Required before year-end. Refuses if business transactions are unbooked.
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### Step 5: Run year-end
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\`gnubok_run_year_end(fiscal_period_id)\`: stages a high-risk operation. After approval:
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- Class 3-8 (revenue + expenses) zeroed into **2099** (årets resultat)
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- Period flagged \`is_year_end_complete\`
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- Next period created automatically
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### Step 6: Set opening balances
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\`gnubok_set_opening_balances({ closed_period_id, next_period_id })\`. Copies class 1-2 closing balances into the next period as opening balances. Stage → approve.
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### Step 7: Close (final, irreversible)
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\`gnubok_close_period(fiscal_period_id)\`. Once approved, the period is sealed forever. **No more entries possible, not even via storno.**
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## Tax provisions to compute (AB)
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After year-end JE but before filing INK2:
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- **Bolagsskatt 20.6 %** of skattemässigt resultat (since 2021). Posted to 8910 → 2510.
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- **Periodiseringsfond:** max 25 % of överskott **before this year's avsättning** (IL 30 kap.). 6-year mandatory reversal; oldest fond reversed first to avoid statutory return.
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- **Räkenskapsenlig avskrivning:** must be applied consistently: switching method requires Skatteverket approval.
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## Tax provisions (Enskild firma)
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- **Egenavgifter** (28.97 % normal, 10.21 % age 66+): reserves for next year's tax.
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- **Räntefördelning** (positive at 7.94 % on capital underlag 2025; 50 000 SEK floor).
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- **Expansionsfond** (max equity capital × 1.4; reversed when withdrawn).
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These compute with \`gnubok_get_kpi_report\` for inputs but the actual tax JE is web-UI today.
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## Critical rules
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- **Year-end is forever.** Once \`gnubok_close_period\` succeeds, there is no rollback. \`gnubok_unlock_period\` cannot unlock a closed period: only one that is locked but not closed.
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- **Run order matters.** lock → year-end → opening balances → close. Any other order fails.
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- **K2 vs K3:** affects många bokslutsposter: start-up costs, leasing, immateriella tillgångar. The skill assumes K2 unless told otherwise.
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- **Revisionsplikt:** AB with > 3 M SEK omsättning, > 1.5 M SEK BR-omslutning, > 3 employees (any 2 of 3, two consecutive years) need auditor: book the audit before close.
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## Common errors
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- **"Period must be locked before closing"**: Step 3 missed.
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- **"Year-end closing entry must exist"**: Step 4 missed.
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- **Forgetting periodiseringsfond reversal**: must reverse the oldest 6-year-old fond automatically. Skatteverket WILL catch this.
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- **Skipping currency revaluation on FX exposure**: distorts BR; auditors flag.
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## Tools
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- \`gnubok_lock_period\`: pre-flight before year-end
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- \`gnubok_post_kontantmetod_cutoff\`: stage the mandatory cash-method cut-off and reversals
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- \`gnubok_run_year_end\`: zero result accounts
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- \`gnubok_set_opening_balances\`: seed next period
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- \`gnubok_run_currency_revaluation\`: FX revaluation
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- \`gnubok_close_period\`: final, irreversible
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- \`gnubok_get_balance_sheet\`: verify post-year-end balances
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- \`gnubok_get_income_statement\`: verify result before year-end JE
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- \`gnubok_get_trial_balance\`: sanity check before each step
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`
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export const yearEndCloseSkill: Skill = {
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slug: 'year-end-close',
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name: 'Year-End Close (Bokslut)',
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summary: 'Annual close: bokslutstransaktioner, currency revaluation, lock → year-end → opening balances → close. Irreversible.',
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tags: ['yearly', 'close', 'bokslut', 'compliance'],
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body,
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tier: 'workflow',
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// AB-specific. Sole traders (EF) use a different year-end path (NE-bilaga)
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// covered by a separate skill that we'll add when bokslut for EF lands.
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applicability: { entity_type: 'AB' },
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}
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