5b0ca3d874
* fix(copy): make K3, leasing and year-end claims match what the code does
Follow-up to the batch that removed the uppskjuten-skatt posting on
obeskattade reserver (K3 29.37 gross in juridisk person) and added the K2
asset-account gate. Six user-facing strings still described the old
behaviour or made claims the code cannot support.
1. Arsredovisning page: the K3 explainer promised an uppskjuten skatt-not
and a materiella anlaggningstillgangar-not in every K3 document. Both
are conditional (a 2240/8940 balance, assets in the register) and the
first is now absent in the normal case. The kassaflodesanalys is
dropped with a warning when it cannot be generated, so it is named
only when the document actually carries one.
2. Regelverk settings: kassaflodesanalys was presented as following from
K3. It follows from being ett storre foretag
(swedish-year-end-closing/references/reporting-and-filing.md:10,
legal-framework.md:42); the copy now says the product includes one and
states the storre-foretag rule separately. Komponentavskrivning was
presented as optional under K3; it is mandatory where component useful
lives differ materially (k2-vs-k3.md:5, asset-accounting
references/depreciation.md:33).
3. Note 1 and the Uppskjutna skatter-not no longer claim the 2240 balance
is hanforlig till obeskattade reserver. deriveLatentTaxMovement reads
the 2240/8940 balances only, and under K3 that account carries deferred
tax on all temporary differences (k2-vs-k3.md:11-13).
4. The deferredTax 'unknown' branch emitted the gross-reserve statement,
which is the denial phrased positively: the same affirmative claim
about books that could not be read. It now emits no deferred-tax
paragraph at all; build-data already warns on that path.
5. Capitalized-lease detection looked at 1260/1269 only. On the shipped
BAS 2026 chart 1260 is a free inventarier account and 1269 is ack.
avskrivningar pa datorer, so owned computers were reported as leased,
while 1217/1227 (finansiellt leasade) were missed. Detection now reads
the company's own account names in kontogrupp 12, which is where BAS
keeps capitalized leases (leasing-and-disposal.md:28) and which owned
inventarier on 1220 never matches. 1720 forutbetalda leasingavgifter
stays out: that is the operational treatment.
6a. gnubok_year_end_readiness listed FX revaluation as a blocker (it is a
warning) and omitted UNBOOKED_TRANSACTIONS, the common one. The
description now names every actionable blocker kind, within the
280-char budget, and a test pins it against YEAR_END_BLOCKER_KIND.
6b. companies.accounting_framework defaults to 'k2', so every enskild
firma hit the K2 asset gate and was handed a BFNAR 2016:10 punkt 10.4
citation plus a K3 remedy it cannot take: a sole trader prepares ett
forenklat arsbokslut, not an arsredovisning (legal-framework.md:29,
:48). entity_type now rides along on the companies read the routes
already do, and non-AB entities get wording with no citation and no
K3, keeping the 1090 remedy. The K1 counterpart of punkt 10.4 is not
sourced in the repo skills, so nothing was invented in its place.
* fix(copy): close the review findings on the copy-truth sweep
Three follow-ups from the source and code reviews. (1) The K2/K3 help text had upgraded a vague sentence into a definite boundary claim ('gransen gar vid <trosklar>'), which excludes the other routes into mandatory K3 that are live right now for this control's audience: noterade vardepapper, and from fiscal years starting after 2025-12-31 also utlandsk filial, kryptotillgangar, aktierelaterade ersattningar and fastighetsbolag. An AB in one of those categories would have read the sentence and stayed on a regelverk it may no longer use. (2) hasCapitalizedLeaseAsset compared per-side cumulative totals, so a lease acquired earlier and disposed this year still claimed the balance sheet carries a leased asset; it now compares the net balance. (3) The K3 warning enumerated a kassaflodesanalys the document may not contain, contradicting the newly conditional page copy on the same screen.
Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>
---------
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
535 lines
19 KiB
TypeScript
535 lines
19 KiB
TypeScript
import { describe, it, expect } from 'vitest'
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import {
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anyAssetHasComponents,
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buildEquityChangesNote,
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buildK3RedovisningsPrinciper,
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buildMateriellaAnlaggningsNot,
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buildUppskjutenSkattNot,
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} from '../k3-noter-builder'
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/** Default: no komponentavskrivning, no legacy 2240 balance. */
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function principles(
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overrides: Partial<{
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hasComponents: boolean
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deferredTax: 'none' | 'recognized' | 'unknown'
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hasCapitalizedLease: boolean
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}> = {},
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) {
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return buildK3RedovisningsPrinciper({
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hasComponents: false,
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deferredTax: 'none',
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hasCapitalizedLease: false,
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...overrides,
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})
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}
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describe('buildK3RedovisningsPrinciper', () => {
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it('always includes the K3 framework citation and the standard policy paragraphs', () => {
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const note = principles()
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expect(note.number).toBe(1)
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expect(note.title).toBe('Redovisnings- och värderingsprinciper')
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expect(note.body).toContain('BFNAR 2012:1')
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expect(note.body).toContain('Uppskjuten skatt')
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expect(note.body).toContain('Intäktsredovisning')
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expect(note.body).toContain('Leasing')
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expect(note.body).toContain('Finansiella instrument')
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})
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it('describes uppskjuten skatt per K3 29.37: not separately recognised in juridisk person', () => {
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const note = principles()
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// The engine books NO deferred tax on obeskattade reserver (K3 29.37:
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// gross in juridisk person; the split belongs to koncernredovisning).
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// The note states that policy and must not claim balansrakningsmetoden
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// or any recognised uppskjuten skatteskuld on the reserves.
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expect(note.body).toContain('särredovisas inte i juridisk person')
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expect(note.body).toContain('inklusive uppskjuten skatteskuld')
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expect(note.body).not.toMatch(/balansräkningsmetoden/)
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expect(note.body).not.toMatch(/temporära skillnader mellan redovisade och skattemässiga värden/)
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// With no 2240 balance the note must not reference one.
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expect(note.body).not.toMatch(/2240/)
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})
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it('discloses the recognised 2240 liability instead when the books carry one', () => {
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const note = principles({ deferredTax: 'recognized' })
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expect(note.body).toContain('konto 2240')
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expect(note.body).toContain('Uppskjutna skatter')
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// The gross-reserve claim is the OTHER branch: keeping it here would
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// deny the liability disclosed two notes down.
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expect(note.body).not.toContain('särredovisas inte')
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// The builder cannot know how an imported or legacy provision was
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// measured, so the paragraph asserts no rate and no origin.
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expect(note.body).not.toMatch(/20,6/)
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expect(note.body).not.toMatch(/beräknad/)
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})
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it('does not attribute the recognised 2240 balance to obeskattade reserver', () => {
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// deriveLatentTaxMovement reads the 2240 and 8940 balances and nothing
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// else. Under K3 that account carries deferred tax on ALL temporary
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// differences (k2-vs-k3.md:11-13), so where the balance came from is
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// exactly what this builder cannot establish.
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const note = principles({ deferredTax: 'recognized' })
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expect(note.body).toContain('Uppskjuten skatteskuld redovisas på konto 2240')
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expect(note.body).not.toContain('hänförlig till obeskattade reserver')
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})
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it('describes leasing as expensed operational leases under the K3 20.29 juridisk-person exemption', () => {
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const note = principles()
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expect(note.body).toContain('operationella leasingavtal')
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expect(note.body).toContain('kostnadsförs linjärt')
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// The blanket operational treatment is only available to a juridisk
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// person (K3 punkt 20.29); it is not the general K3 rule, so the note
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// must state the basis it relies on.
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expect(note.body).toContain('juridisk person')
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expect(note.body).toContain('K3 punkt 20.29')
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// It must NOT assert anything about the entity's group obligations: the
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// same document emits a Koncernforhallanden note when a parent is set.
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expect(note.body).not.toMatch(/koncernredovisning upprättas inte/)
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// No code capitalizes leases, so the note must not assert that finance
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// leases are recognized as assets with a corresponding liability.
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expect(note.body).not.toMatch(/anläggningstillgång med motsvarande skuld/)
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})
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it('drops the blanket operational claim when the books carry leased assets', () => {
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const note = principles({ hasCapitalizedLease: true })
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// A balansrakning carrying an anlaggningskonto the company's own chart
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// names as leased contradicts "samtliga leasingavtal redovisas som
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// operationella", so that claim and the 20.29 basis for it must both
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// disappear; the paragraph describes what is booked instead.
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expect(note.body).not.toMatch(/Samtliga leasingavtal/)
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expect(note.body).not.toMatch(/20\.29/)
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expect(note.body).toContain('leasade tillgångar')
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expect(note.body).toContain('kostnadsförs linjärt')
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})
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it('prints NO deferred-tax paragraph when the figures could not be read', () => {
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const note = principles({ deferredTax: 'unknown' })
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// Every available wording is a statement about how THIS document reports
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// the reserves, and on the read-failure path there are no figures to state
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// it from: the gross wording is the denial phrased positively, not a
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// weaker claim. So the paragraph is omitted entirely; build-data has
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// already pushed a warning that the note could not be computed.
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expect(note.body).not.toMatch(/Uppskjuten skatt/)
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expect(note.body).not.toMatch(/29\.37/)
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expect(note.body).not.toMatch(/uppskjuten skatteskuld/)
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expect(note.body).not.toMatch(/2240/)
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// The rest of the policy note is unaffected.
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expect(note.body).toContain('BFNAR 2012:1')
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expect(note.body).toContain('Intäktsredovisning')
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expect(note.body).toContain('Leasing')
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expect(note.body).toContain('Finansiella instrument')
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})
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it('OMITS the komponentavskrivning paragraph when no asset has components', () => {
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const note = principles()
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expect(note.body).not.toMatch(/Komponentavskrivning/)
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})
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it('INCLUDES the komponentavskrivning paragraph when an asset has components', () => {
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const note = principles({ hasComponents: true })
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expect(note.body).toMatch(/Komponentavskrivning/)
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expect(note.body).toMatch(/betydande komponenter/)
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})
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})
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describe('K3 noter: the two deferred-tax notes never contradict each other', () => {
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it('company WITHOUT a legacy 2240 balance: policy denies the split and no movement note exists', () => {
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// build-data omits buildUppskjutenSkattNot entirely when the trial
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// balance has no 2240/8940 activity, so the only deferred-tax statement
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// in the document is the policy paragraph.
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const note = principles({ deferredTax: 'none' })
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expect(note.body).toContain(
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'Uppskjuten skatt hänförlig till obeskattade reserver särredovisas inte i juridisk person',
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)
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expect(note.body).not.toMatch(/2240/)
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expect(note.body).not.toMatch(/8940/)
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})
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it('company WITH a 2240 balance: policy paragraph and movement note tell one story', () => {
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const policy = principles({ deferredTax: 'recognized' })
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const movement = buildUppskjutenSkattNot({
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noteNumber: 4,
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latentTaxOpening: 50_000,
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latentTaxChange: 20_600,
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latentTaxClosing: 70_600,
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})
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// Both notes recognise the same liability on the same account, and
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// neither says where the balance came from: the caller sees 2240/8940
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// only, and K3 puts every temporary difference on 2240.
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expect(policy.body).toContain('konto 2240')
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expect(movement.body).toContain('konto 2240')
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expect(policy.body).not.toContain('hänförlig till obeskattade reserver')
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expect(movement.body).not.toContain('hänförlig till obeskattade reserver')
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// The policy paragraph must NOT carry the denial while the movement note
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// discloses exactly that split: that is the contradiction this pins.
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expect(policy.body).not.toContain('särredovisas inte')
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expect(policy.body).not.toContain(
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'obeskattade reserver redovisas inklusive uppskjuten skatteskuld',
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)
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// Neither note asserts a measurement rate for a balance whose origin
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// (K3 disposition, legacy posting, SIE import) the builder cannot see.
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expect(policy.body).not.toMatch(/20,6/)
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expect(movement.body).not.toMatch(/20,6/)
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})
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})
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describe('buildUppskjutenSkattNot', () => {
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it('renders opening + change + closing line in the body', () => {
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const note = buildUppskjutenSkattNot({
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noteNumber: 4,
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latentTaxOpening: 50_000,
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latentTaxChange: 20_600,
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latentTaxClosing: 70_600,
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})
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expect(note.number).toBe(4)
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expect(note.title).toBe('Uppskjutna skatter')
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// sv-SE thousand separator uses non-breaking space (\u00A0)
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expect(note.body).toMatch(/Ingående saldo.*50/)
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expect(note.body).toMatch(/Årets förändring.*20/)
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expect(note.body).toMatch(/Utgående saldo.*70/)
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})
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it('handles zero values without producing NaN strings', () => {
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const note = buildUppskjutenSkattNot({
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noteNumber: 2,
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latentTaxOpening: 0,
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latentTaxChange: 0,
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latentTaxClosing: 0,
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})
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expect(note.body).not.toMatch(/NaN/)
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expect(note.body).toMatch(/0 kr/)
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})
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it('handles a negative change (återföring)', () => {
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const note = buildUppskjutenSkattNot({
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noteNumber: 3,
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latentTaxOpening: 70_600,
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latentTaxChange: -10_000,
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latentTaxClosing: 60_600,
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})
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// Swedish locale formats negative numbers with the Unicode minus sign
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// (U+2212), not the ASCII hyphen-minus: match either to be robust.
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expect(note.body).toMatch(/[-−]10/)
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expect(note.body).toMatch(/Ingående saldo.*70/)
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expect(note.body).toMatch(/Utgående saldo.*60/)
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})
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it('reports the balance without claiming a rate or an origin it cannot verify', () => {
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const note = buildUppskjutenSkattNot({
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noteNumber: 1,
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latentTaxOpening: 50_000,
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latentTaxChange: 0,
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latentTaxClosing: 50_000,
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})
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expect(note.body).toContain('konto 2240')
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// A balance can come from the K3 disposition, a legacy posting or an SIE
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// import measured at 22 or 21,4 percent: asserting 20,6 percent would be
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// a claim about numbers this builder did not produce.
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expect(note.body).not.toMatch(/20,6/)
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expect(note.body).not.toMatch(/skattesats/)
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// Same for provenance: 2240 is K3's account for every temporary
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// difference (k2-vs-k3.md:11-13), and the caller reads only the balance.
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expect(note.body).not.toContain('obeskattade reserver')
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})
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})
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describe('buildEquityChangesNote', () => {
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it('reconciles opening + changes to closing total', () => {
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const result = buildEquityChangesNote({
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opening: {
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aktiekapital: 50_000,
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bundna_reserver: 10_000,
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balanserade_vinstmedel: 100_000,
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},
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changes: {
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nyemission: 25_000,
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utdelning: -15_000,
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arets_resultat: 80_000,
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},
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})
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// 50 000 + 10 000 + 100 000 + 25 000 - 15 000 + 80 000 = 250 000
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expect(result.closing_total).toBe(250_000)
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})
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it('emits rows for each opening component plus changes plus closing', () => {
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const result = buildEquityChangesNote({
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opening: {
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aktiekapital: 50_000,
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bundna_reserver: 0,
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balanserade_vinstmedel: 100_000,
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},
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changes: {
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nyemission: 25_000,
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utdelning: -15_000,
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arets_resultat: 80_000,
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},
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})
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const labels = result.rows.map((r) => r.label)
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expect(labels).toContain('Ingående aktiekapital')
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expect(labels).toContain('Ingående balanserade vinstmedel')
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expect(labels).toContain('Nyemission')
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expect(labels).toContain('Utdelning')
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expect(labels).toContain('Årets resultat')
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expect(labels).toContain('Summa utgående eget kapital')
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})
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it('OMITS the nyemission row when no nyemission happened (cleaner statement)', () => {
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const result = buildEquityChangesNote({
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opening: {
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aktiekapital: 50_000,
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bundna_reserver: 0,
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balanserade_vinstmedel: 100_000,
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},
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changes: {
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nyemission: 0,
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utdelning: -15_000,
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arets_resultat: 80_000,
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},
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})
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const labels = result.rows.map((r) => r.label)
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expect(labels).not.toContain('Nyemission')
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// Utdelning + årets resultat still present
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expect(labels).toContain('Utdelning')
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expect(labels).toContain('Årets resultat')
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})
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it('OMITS the utdelning row when no utdelning happened', () => {
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const result = buildEquityChangesNote({
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opening: {
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aktiekapital: 50_000,
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bundna_reserver: 0,
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balanserade_vinstmedel: 100_000,
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},
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changes: {
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nyemission: 0,
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utdelning: 0,
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arets_resultat: 80_000,
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},
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})
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const labels = result.rows.map((r) => r.label)
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expect(labels).not.toContain('Nyemission')
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expect(labels).not.toContain('Utdelning')
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// Årets resultat always shown: even when zero: so the year-end
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// disposition is visible in the statement.
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expect(labels).toContain('Årets resultat')
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})
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it('handles all-zero opening + changes without crashing', () => {
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const result = buildEquityChangesNote({
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opening: { aktiekapital: 0, bundna_reserver: 0, balanserade_vinstmedel: 0 },
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changes: { nyemission: 0, utdelning: 0, arets_resultat: 0 },
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})
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expect(result.closing_total).toBe(0)
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expect(result.rows.length).toBeGreaterThan(0)
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})
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})
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describe('buildMateriellaAnlaggningsNot', () => {
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it('returns null when there are no tangible assets', () => {
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const note = buildMateriellaAnlaggningsNot({
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noteNumber: 5,
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assets: [],
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})
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expect(note).toBeNull()
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})
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it('returns null when only immaterial assets exist (they belong in a separate note)', () => {
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const note = buildMateriellaAnlaggningsNot({
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noteNumber: 5,
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assets: [
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{
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name: 'Software License',
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category: 'immaterial',
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acquisition_date: '2025-01-01',
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acquisition_cost: 50_000,
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k3_components: null,
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disposed_at: null,
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useful_life_months: 60,
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},
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],
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})
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expect(note).toBeNull()
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})
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it('emits the avskrivningstider summary for tangible assets without components', () => {
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const note = buildMateriellaAnlaggningsNot({
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noteNumber: 3,
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assets: [
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{
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name: 'Macbook Pro',
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category: 'computer',
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acquisition_date: '2025-01-01',
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acquisition_cost: 30_000,
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k3_components: null,
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disposed_at: null,
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useful_life_months: 36, // 3 år
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},
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{
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name: 'Skrivbord',
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category: 'equipment',
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acquisition_date: '2025-01-01',
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acquisition_cost: 5_000,
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k3_components: null,
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disposed_at: null,
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useful_life_months: 60, // 5 år
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},
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],
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})
|
||
expect(note).not.toBeNull()
|
||
expect(note!.title).toBe('Materiella anläggningstillgångar')
|
||
expect(note!.body).toMatch(/Datorer: 3 år/)
|
||
expect(note!.body).toMatch(/Inventarier: 5 år/)
|
||
// Should NOT mention komponentuppdelning since no components were given
|
||
expect(note!.body).not.toMatch(/Komponentuppdelning/)
|
||
})
|
||
|
||
it('renders per-component sub-totals when an asset has K3 components', () => {
|
||
const note = buildMateriellaAnlaggningsNot({
|
||
noteNumber: 3,
|
||
assets: [
|
||
{
|
||
name: 'Lokalbyggnad Sjövägen 12',
|
||
category: 'building',
|
||
acquisition_date: '2020-01-01',
|
||
acquisition_cost: 5_000_000,
|
||
k3_components: [
|
||
{
|
||
name: 'Stomme',
|
||
acquisition_cost: 3_000_000,
|
||
accumulated_depreciation: 300_000,
|
||
useful_life_months: 600, // 50 år
|
||
},
|
||
{
|
||
name: 'Tak',
|
||
acquisition_cost: 800_000,
|
||
accumulated_depreciation: 200_000,
|
||
useful_life_months: 360, // 30 år
|
||
},
|
||
{
|
||
name: 'Installationer',
|
||
acquisition_cost: 1_200_000,
|
||
accumulated_depreciation: 600_000,
|
||
useful_life_months: 240, // 20 år
|
||
},
|
||
],
|
||
disposed_at: null,
|
||
useful_life_months: 600,
|
||
},
|
||
],
|
||
})
|
||
expect(note).not.toBeNull()
|
||
expect(note!.body).toMatch(/Komponentuppdelning/)
|
||
expect(note!.body).toMatch(/Stomme/)
|
||
expect(note!.body).toMatch(/Tak/)
|
||
expect(note!.body).toMatch(/Installationer/)
|
||
// Per-component totals must reconcile: 3,000,000 + 800,000 + 1,200,000 = 5,000,000
|
||
// Look for the summary line
|
||
expect(note!.body).toMatch(/Summa:/)
|
||
// Total acquisition cost text (with sv-SE separator)
|
||
// Just confirm 5 000 000 appears as a sub-total somewhere
|
||
expect(note!.body).toMatch(/5\s?000\s?000/)
|
||
})
|
||
|
||
it('skips disposed assets in the calculation', () => {
|
||
const note = buildMateriellaAnlaggningsNot({
|
||
noteNumber: 3,
|
||
assets: [
|
||
{
|
||
name: 'Old Macbook',
|
||
category: 'computer',
|
||
acquisition_date: '2020-01-01',
|
||
acquisition_cost: 20_000,
|
||
k3_components: null,
|
||
disposed_at: '2025-06-01',
|
||
useful_life_months: 36,
|
||
},
|
||
],
|
||
})
|
||
expect(note).toBeNull()
|
||
})
|
||
})
|
||
|
||
describe('anyAssetHasComponents', () => {
|
||
it('returns false for empty array', () => {
|
||
expect(anyAssetHasComponents([])).toBe(false)
|
||
})
|
||
|
||
it('returns false when no asset has a components array', () => {
|
||
expect(
|
||
anyAssetHasComponents([
|
||
{
|
||
name: 'X',
|
||
category: 'computer',
|
||
acquisition_date: '2025-01-01',
|
||
acquisition_cost: 1000,
|
||
k3_components: null,
|
||
disposed_at: null,
|
||
useful_life_months: 36,
|
||
},
|
||
]),
|
||
).toBe(false)
|
||
})
|
||
|
||
it('returns true when at least one asset has a valid components array', () => {
|
||
expect(
|
||
anyAssetHasComponents([
|
||
{
|
||
name: 'Y',
|
||
category: 'building',
|
||
acquisition_date: '2025-01-01',
|
||
acquisition_cost: 1_000_000,
|
||
k3_components: [
|
||
{
|
||
name: 'Stomme',
|
||
acquisition_cost: 800_000,
|
||
accumulated_depreciation: 0,
|
||
useful_life_months: 600,
|
||
},
|
||
],
|
||
disposed_at: null,
|
||
useful_life_months: 600,
|
||
},
|
||
]),
|
||
).toBe(true)
|
||
})
|
||
|
||
it('ignores disposed assets when checking for components', () => {
|
||
expect(
|
||
anyAssetHasComponents([
|
||
{
|
||
name: 'Sold Building',
|
||
category: 'building',
|
||
acquisition_date: '2020-01-01',
|
||
acquisition_cost: 1_000_000,
|
||
k3_components: [
|
||
{
|
||
name: 'Stomme',
|
||
acquisition_cost: 800_000,
|
||
accumulated_depreciation: 0,
|
||
useful_life_months: 600,
|
||
},
|
||
],
|
||
disposed_at: '2025-06-01',
|
||
useful_life_months: 600,
|
||
},
|
||
]),
|
||
).toBe(false)
|
||
})
|
||
|
||
it('rejects malformed component payloads (typeguard)', () => {
|
||
expect(
|
||
anyAssetHasComponents([
|
||
{
|
||
name: 'Bad data',
|
||
category: 'building',
|
||
acquisition_date: '2025-01-01',
|
||
acquisition_cost: 1_000_000,
|
||
// Missing required fields
|
||
k3_components: [{ name: 'Stomme' }],
|
||
disposed_at: null,
|
||
useful_life_months: 600,
|
||
},
|
||
]),
|
||
).toBe(false)
|
||
})
|
||
})
|