40ce34b984
* fix(reports): route 77xx nedskrivningar to the anläggningstillgångar RR line per BAS kopplingstabell The whole 7700-7799 block was mapped to "Nedskrivningar av omsättningstillgångar utöver normala nedskrivningar" in both the K2 årsredovisning mapper (preview + filed iXBRL) and the INK2R engine. Per the official BAS kopplingstabell (INK2R 3.9/3.10), only 774x and 779x belong there; 7700-7739 and 7750-7789 (nedskrivningar of anläggningstillgångar and their återföringar) belong on "Av- och nedskrivningar av materiella och immateriella anläggningstillgångar" together with 78xx. Totals were unaffected; the line split was wrong for four BAS account groups. Reported via gnubok_feedback 2026-07-07 (K2 side). The stale swedish-sru-filing reference row carried the same error and is corrected to match. Co-Authored-By: Claude Fable 5 <noreply@anthropic.com> * chore(skills): regenerate atom-body seed for the corrected sru-codes reference 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>
976 lines
36 KiB
TypeScript
976 lines
36 KiB
TypeScript
/**
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* BAS trial balance → K2 risbs concept amounts.
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*
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* Maps account-level closing balances (current + previous fiscal year) onto
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* the K2 AB `risbs` uppställningsform (full kostnadsslagsindelad RR + full
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* BR). Account ranges follow BAS 2025/2026 as shipped in
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* lib/bookkeeping/bas-data/ and are cross-checked against the INK2R mappings
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* in lib/reports/ink2/ink2-engine.ts (same ÅRL structure, coarser posts).
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*
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* Sign conventions: every produced amount is oriented to the concept's
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* natural balance: credit-balance concepts are positive when the underlying
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* accounts carry a net credit; debit concepts positive on net debit. The
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* document layer adds presentational minuses for cost rows and `sign="-"`
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* for genuinely deviating values (TA §2.10.6).
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*/
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import type { ConceptAmount, ConceptAmounts } from './types'
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import { equalOre, roundOre, sumOre } from '@/lib/money'
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import {
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SIGN_RECLASSIFICATION_RULES,
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type SignReclassificationId,
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type SignReclassificationRule,
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} from '@/lib/reports/sign-reclassification'
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export interface TrialBalanceRowLike {
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account_number: string
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account_name: string
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closing_debit: number
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closing_credit: number
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}
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/**
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* Per-year trial balance pair. The year-end closing entry (source_type
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* 'year_end') zeroes every class 3-8 account into 2099, so a single TB can
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* never serve both statements:
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* - `full` (including the closing entry) carries the booked 2099 and the
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* correct equity: it drives the BR concepts.
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* - `preClosing` (generateTrialBalance with excludeFinalClosingEntry: true)
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* still has the RR accounts open: it drives the RR concepts.
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* Mirrors how lib/reports' generateIncomeStatement/generateBalanceSheet split
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* the same source.
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*/
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export interface TrialBalancePair {
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full: TrialBalanceRowLike[]
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preClosing: TrialBalanceRowLike[]
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}
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interface Range {
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start: string
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end: string
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}
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interface PostMapping {
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concept: string
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/** Orientation of the produced amount. */
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balance: 'debit' | 'credit'
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ranges: Range[]
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}
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const r = (start: string, end: string): Range => ({ start, end })
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/** RR: kostnadsslagsindelad (risbs), in uppställningsform order. */
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export const K2_RR_MAPPINGS: PostMapping[] = [
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{ concept: 'Nettoomsattning', balance: 'credit', ranges: [r('3000', '3799')] },
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{
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concept: 'ForandringLagerProdukterIArbeteFardigaVarorPagaendeArbetenAnnansRakning',
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balance: 'credit',
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// Lagerförändring for own production + pågående arbeten. Changes in
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// råvarulager (4910-4929) belong to RavarorFornodenheterKostnader and
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// handelsvaror (4960-4969) to HandelsvarorKostnader per K2 RR.
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ranges: [r('4930', '4959'), r('4970', '4999')],
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},
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{ concept: 'AktiveratArbeteEgenRakning', balance: 'credit', ranges: [r('3800', '3899')] },
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{ concept: 'OvrigaRorelseintakter', balance: 'credit', ranges: [r('3900', '3999')] },
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{
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concept: 'RavarorFornodenheterKostnader',
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balance: 'debit',
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ranges: [r('4000', '4599'), r('4700', '4899'), r('4910', '4929')],
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},
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{
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concept: 'HandelsvarorKostnader',
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balance: 'debit',
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ranges: [r('4600', '4699'), r('4960', '4969')],
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},
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{ concept: 'OvrigaExternaKostnader', balance: 'debit', ranges: [r('5000', '6999')] },
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{ concept: 'Personalkostnader', balance: 'debit', ranges: [r('7000', '7699')] },
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{
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concept: 'AvskrivningarNedskrivningarMateriellaImmateriellaAnlaggningstillgangar',
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balance: 'debit',
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// 7710-7733 are nedskrivningar of anläggningstillgångar and 7760-7789
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// their återföringar (credit-normal, netted within the line); only
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// 774x/779x concern omsättningstillgångar. Intervals follow the official
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// BAS kopplingstabell for INK2R 3.9/3.10 (fältkod 7515: 7700-7739,
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// 7750-7789, 7800-7899; fältkod 7516: 774x, 779x).
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ranges: [r('7700', '7739'), r('7750', '7789'), r('7800', '7899')],
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},
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{
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concept: 'NedskrivningarOmsattningstillgangarUtoverNormalaNedskrivningar',
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balance: 'debit',
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ranges: [r('7740', '7749'), r('7790', '7799')],
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},
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{ concept: 'OvrigaRorelsekostnader', balance: 'debit', ranges: [r('7900', '7999')] },
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{ concept: 'ResultatAndelarKoncernforetag', balance: 'credit', ranges: [r('8000', '8099')] },
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{
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concept: 'ResultatAndelarIntresseforetagGemensamtStyrda',
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balance: 'credit',
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ranges: [r('8100', '8199')],
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},
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{
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concept: 'ResultatOvrigaforetagAgarintresse',
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balance: 'credit',
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ranges: [r('8200', '8269')],
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},
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{
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concept: 'ResultatOvrigaFinansiellaAnlaggningstillgangar',
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balance: 'credit',
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ranges: [r('8270', '8299')],
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},
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{
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concept: 'OvrigaRanteintakterLiknandeResultatposter',
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balance: 'credit',
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ranges: [r('8300', '8399')],
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},
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{
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concept: 'NedskrivningarFinansiellaAnlaggningstillgangarKortfristigaPlaceringar',
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balance: 'debit',
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ranges: [r('8500', '8599')],
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},
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{
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concept: 'RantekostnaderLiknandeResultatposter',
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balance: 'debit',
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ranges: [r('8400', '8499')],
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},
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{ concept: 'ErhallnaKoncernbidrag', balance: 'credit', ranges: [r('8820', '8829')] },
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{ concept: 'LamnadeKoncernbidrag', balance: 'debit', ranges: [r('8830', '8839')] },
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{ concept: 'ForandringPeriodiseringsfond', balance: 'credit', ranges: [r('8810', '8819')] },
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{ concept: 'ForandringOveravskrivningar', balance: 'credit', ranges: [r('8850', '8859')] },
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{
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concept: 'OvrigaBokslutsdispositioner',
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balance: 'credit',
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ranges: [r('8840', '8849'), r('8860', '8899')],
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},
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{ concept: 'SkattAretsResultat', balance: 'debit', ranges: [r('8900', '8949')] },
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{ concept: 'OvrigaSkatter', balance: 'debit', ranges: [r('8950', '8989')] },
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]
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/** BR: full balansräkning (risbs), in uppställningsform order. */
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export const K2_BR_MAPPINGS: PostMapping[] = [
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{ concept: 'TecknatEjInbetaltKapital', balance: 'debit', ranges: [r('1690', '1699')] },
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// Immateriella anläggningstillgångar
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{
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concept: 'KoncessionerPatentLicenserVarumarkenLiknandeRattigheter',
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balance: 'debit',
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ranges: [r('1000', '1059'), r('1090', '1099')],
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},
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{ concept: 'HyresratterLiknandeRattigheter', balance: 'debit', ranges: [r('1060', '1069')] },
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{ concept: 'Goodwill', balance: 'debit', ranges: [r('1070', '1079')] },
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{
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concept: 'ForskottImmateriellaAnlaggningstillgangar',
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balance: 'debit',
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ranges: [r('1080', '1089')],
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},
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// Materiella anläggningstillgångar
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{
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concept: 'ByggnaderMark',
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balance: 'debit',
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ranges: [r('1100', '1119'), r('1130', '1179'), r('1190', '1199')],
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},
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{
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concept: 'MaskinerAndraTekniskaAnlaggningar',
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balance: 'debit',
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ranges: [r('1210', '1219')],
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},
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{
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concept: 'InventarierVerktygInstallationer',
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balance: 'debit',
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ranges: [r('1220', '1279')],
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},
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{
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concept: 'ForbattringsutgifterAnnansFastighet',
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balance: 'debit',
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ranges: [r('1120', '1129')],
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},
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{
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concept: 'OvrigaMateriellaAnlaggningstillgangar',
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balance: 'debit',
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ranges: [r('1290', '1299')],
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},
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{
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concept: 'PagaendeNyanlaggningarForskottMateriellaAnlaggningstillgangar',
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balance: 'debit',
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ranges: [r('1180', '1189'), r('1280', '1289')],
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},
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// Finansiella anläggningstillgångar
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{ concept: 'AndelarKoncernforetag', balance: 'debit', ranges: [r('1310', '1319')] },
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{
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concept: 'FordringarKoncernforetagLangfristiga',
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balance: 'debit',
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ranges: [r('1320', '1329')],
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},
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{
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concept: 'AndelarIntresseforetagGemensamtStyrdaForetag',
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balance: 'debit',
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ranges: [r('1330', '1335'), r('1338', '1339')],
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},
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{
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concept: 'FordringarIntresseforetagGemensamtStyrdaForetagLangfristiga',
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balance: 'debit',
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ranges: [r('1340', '1345'), r('1348', '1349')],
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},
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{ concept: 'AgarintressenOvrigaForetag', balance: 'debit', ranges: [r('1336', '1337')] },
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{
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concept: 'FordringarOvrigaForetagAgarintresseLangfristiga',
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balance: 'debit',
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ranges: [r('1346', '1347')],
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},
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{
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concept: 'AndraLangfristigaVardepappersinnehav',
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balance: 'debit',
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ranges: [r('1350', '1359'), r('1380', '1389')],
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},
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{ concept: 'LanDelagareNarstaende', balance: 'debit', ranges: [r('1360', '1369')] },
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{
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concept: 'AndraLangfristigaFordringar',
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balance: 'debit',
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ranges: [r('1370', '1379'), r('1390', '1399')],
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},
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// Varulager m.m.
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{ concept: 'LagerRavarorFornodenheter', balance: 'debit', ranges: [r('1400', '1439')] },
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{ concept: 'LagerVarorUnderTillverkning', balance: 'debit', ranges: [r('1440', '1449')] },
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{ concept: 'LagerFardigaVarorHandelsvaror', balance: 'debit', ranges: [r('1450', '1469')] },
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{
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concept: 'PagaendeArbetenAnnansRakningOmsattningstillgangar',
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balance: 'debit',
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ranges: [r('1470', '1479')],
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},
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{ concept: 'ForskottTillLeverantorer', balance: 'debit', ranges: [r('1480', '1489')] },
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{ concept: 'OvrigaLagertillgangar', balance: 'debit', ranges: [r('1490', '1499')] },
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// Kortfristiga fordringar
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{
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concept: 'Kundfordringar',
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balance: 'debit',
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ranges: [r('1500', '1559'), r('1590', '1599')],
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},
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{
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concept: 'FordringarKoncernforetagKortfristiga',
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balance: 'debit',
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ranges: [r('1560', '1569'), r('1660', '1669')],
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},
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{
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concept: 'FordringarIntresseforetagGemensamtStyrdaForetagKortfristiga',
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balance: 'debit',
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ranges: [r('1570', '1572'), r('1670', '1672')],
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},
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{
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concept: 'FordringarOvrigaforetagAgarintresseKortfristiga',
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balance: 'debit',
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ranges: [r('1573', '1579'), r('1673', '1679')],
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},
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{
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concept: 'OvrigaFordringarKortfristiga',
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balance: 'debit',
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ranges: [r('1580', '1589'), r('1600', '1619'), r('1630', '1659'), r('1680', '1689')],
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},
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{ concept: 'UpparbetadEjFaktureradIntakt', balance: 'debit', ranges: [r('1620', '1629')] },
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{
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concept: 'ForutbetaldaKostnaderUpplupnaIntakter',
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balance: 'debit',
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ranges: [r('1700', '1799')],
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},
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// Kortfristiga placeringar
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{
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concept: 'AndelarKoncernforetagKortfristiga',
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balance: 'debit',
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ranges: [r('1860', '1869')],
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},
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{
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concept: 'OvrigaKortfristigaPlaceringar',
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balance: 'debit',
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ranges: [r('1800', '1859'), r('1870', '1899')],
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},
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// Kassa och bank
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{ concept: 'KassaBankExklRedovisningsmedel', balance: 'debit', ranges: [r('1900', '1989')] },
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{ concept: 'Redovisningsmedel', balance: 'debit', ranges: [r('1990', '1999')] },
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// Eget kapital
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{ concept: 'Aktiekapital', balance: 'credit', ranges: [r('2080', '2081')] },
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{ concept: 'EjRegistreratAktiekapital', balance: 'credit', ranges: [r('2082', '2082')] },
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{ concept: 'OverkursfondBunden', balance: 'credit', ranges: [r('2087', '2087')] },
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{ concept: 'Uppskrivningsfond', balance: 'credit', ranges: [r('2085', '2085')] },
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// 2083/2084 (medlems-/förlagsinsatser) and 2088/2089 (övriga bundna fonder)
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// lack own risbs posts for AB: closest bundet-EK post is Reservfond; the
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// mapper flags them for review when present.
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{
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concept: 'Reservfond',
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balance: 'credit',
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ranges: [r('2083', '2084'), r('2086', '2086'), r('2088', '2089')],
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},
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{ concept: 'Overkursfond', balance: 'credit', ranges: [r('2097', '2097')] },
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{
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concept: 'BalanseratResultat',
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balance: 'credit',
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ranges: [r('2090', '2096'), r('2098', '2098')],
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},
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{ concept: 'AretsResultatEgetKapital', balance: 'credit', ranges: [r('2099', '2099')] },
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// Obeskattade reserver
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{ concept: 'Periodiseringsfonder', balance: 'credit', ranges: [r('2100', '2129')] },
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{ concept: 'AckumuleradeOveravskrivningar', balance: 'credit', ranges: [r('2150', '2159')] },
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{
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concept: 'OvrigaObeskattadeReserver',
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balance: 'credit',
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ranges: [r('2130', '2149'), r('2160', '2199')],
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},
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// Avsättningar
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{
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concept: 'AvsattningarPensionerLiknandeForpliktelserEnligtLag',
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balance: 'credit',
|
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ranges: [r('2210', '2219')],
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},
|
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{
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concept: 'OvrigaAvsattningarPensionerLiknandeForpliktelser',
|
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balance: 'credit',
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ranges: [r('2220', '2229')],
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},
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{ concept: 'OvrigaAvsattningar', balance: 'credit', ranges: [r('2230', '2299')] },
|
||
// Långfristiga skulder
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{ concept: 'Obligationslan', balance: 'credit', ranges: [r('2300', '2329')] },
|
||
{ concept: 'CheckrakningskreditLangfristig', balance: 'credit', ranges: [r('2330', '2339')] },
|
||
{
|
||
concept: 'OvrigaLangfristigaSkulderKreditinstitut',
|
||
balance: 'credit',
|
||
ranges: [r('2340', '2359')],
|
||
},
|
||
{ concept: 'SkulderKoncernforetagLangfristiga', balance: 'credit', ranges: [r('2360', '2369')] },
|
||
{
|
||
concept: 'SkulderIntresseforetagGemensamtStyrdaForetagLangfristiga',
|
||
balance: 'credit',
|
||
ranges: [r('2370', '2372')],
|
||
},
|
||
{
|
||
concept: 'SkulderOvrigaForetagAgarintresseLangfristiga',
|
||
balance: 'credit',
|
||
ranges: [r('2373', '2379')],
|
||
},
|
||
{ concept: 'OvrigaLangfristigaSkulder', balance: 'credit', ranges: [r('2380', '2399')] },
|
||
// Kortfristiga skulder: ranges per BAS 2025/2026 as shipped in
|
||
// lib/bookkeeping/bas-data/class-2-equity-liabilities.ts (2410 = andra
|
||
// kortfristiga låneskulder, 2420 = förskott från kunder, 2430 = pågående
|
||
// arbeten, 2450 = fakturerad ej upparbetad, 2460 = koncern, 2470 =
|
||
// intresse/gem styrda/ägarintresse, 2480 = kontokredit, 2492 = växelskulder).
|
||
{ concept: 'ForskottFranKunder', balance: 'credit', ranges: [r('2420', '2429')] },
|
||
{ concept: 'CheckrakningskreditKortfristig', balance: 'credit', ranges: [r('2480', '2489')] },
|
||
{
|
||
concept: 'OvrigaKortfristigaSkulderKreditinstitut',
|
||
balance: 'credit',
|
||
ranges: [r('2410', '2419')],
|
||
},
|
||
{
|
||
concept: 'PagaendeArbetenAnnansRakningKortfristigaSkulder',
|
||
balance: 'credit',
|
||
ranges: [r('2430', '2439')],
|
||
},
|
||
{ concept: 'FaktureradEjUpparbetadIntakt', balance: 'credit', ranges: [r('2450', '2459')] },
|
||
{ concept: 'Leverantorsskulder', balance: 'credit', ranges: [r('2440', '2449')] },
|
||
{ concept: 'Vaxelskulder', balance: 'credit', ranges: [r('2492', '2492')] },
|
||
{ concept: 'SkulderKoncernforetagKortfristiga', balance: 'credit', ranges: [r('2460', '2469')] },
|
||
{
|
||
concept: 'SkulderIntresseforetagGemensamtStyrdaForetagKortfristiga',
|
||
balance: 'credit',
|
||
ranges: [r('2470', '2472')],
|
||
},
|
||
{
|
||
concept: 'SkulderOvrigaForetagAgarintresseKortfristiga',
|
||
balance: 'credit',
|
||
ranges: [r('2473', '2479')],
|
||
},
|
||
{ concept: 'Skatteskulder', balance: 'credit', ranges: [r('2500', '2599')] },
|
||
{
|
||
concept: 'OvrigaKortfristigaSkulder',
|
||
balance: 'credit',
|
||
ranges: [r('2400', '2409'), r('2490', '2491'), r('2493', '2499'), r('2600', '2899')],
|
||
},
|
||
{
|
||
concept: 'UpplupnaKostnaderForutbetaldaIntakter',
|
||
balance: 'credit',
|
||
ranges: [r('2900', '2999')],
|
||
},
|
||
]
|
||
|
||
/** Accounts that map to a "nearest" post and deserve a manual-review nudge. */
|
||
const RECLASSIFIED_ACCOUNTS: Record<string, string> = {
|
||
'2083': 'Medlemsinsatser (2083) redovisas under Reservfond: granska klassificeringen.',
|
||
'2084': 'Förlagsinsatser (2084) redovisas under Reservfond: granska klassificeringen.',
|
||
'2088': 'Fond för yttre underhåll (2088) redovisas under Reservfond: granska klassificeringen.',
|
||
'2089': 'Fond för utvecklingsutgifter (2089) redovisas under Reservfond: granska klassificeringen (K2 tillåter inte aktivering av egenupparbetade utgifter).',
|
||
}
|
||
|
||
/**
|
||
* K2 BR posts each shared sign-reclassification rule moves between. The rules
|
||
* themselves (ranges, mode, warning) live in lib/reports/sign-reclassification
|
||
* .ts so INK2R presents the same balance sheet as the årsredovisning. Only the
|
||
* post names are K2-specific; the arithmetic below stays öre-exact here.
|
||
*/
|
||
const SIGN_RECLASSIFICATION_POSTS: Record<
|
||
SignReclassificationId,
|
||
{ sourceConcept: string; targetConcept: string }
|
||
> = {
|
||
tax_account_credit_to_liability: {
|
||
sourceConcept: 'OvrigaFordringarKortfristiga',
|
||
targetConcept: 'Skatteskulder',
|
||
},
|
||
tax_liability_debit_to_receivable: {
|
||
sourceConcept: 'Skatteskulder',
|
||
targetConcept: 'OvrigaFordringarKortfristiga',
|
||
},
|
||
vat_liability_debit_to_receivable: {
|
||
sourceConcept: 'OvrigaKortfristigaSkulder',
|
||
targetConcept: 'OvrigaFordringarKortfristiga',
|
||
},
|
||
}
|
||
|
||
export interface K2MappingResult {
|
||
rr: ConceptAmounts
|
||
br: ConceptAmounts
|
||
/** Computed RR subtotals + BR totals, same orientation rules. */
|
||
totals: {
|
||
rorelseintakter: ConceptAmount
|
||
rorelsekostnader: ConceptAmount
|
||
rorelseresultat: ConceptAmount
|
||
finansiellaPoster: ConceptAmount
|
||
resultatEfterFinansiellaPoster: ConceptAmount
|
||
bokslutsdispositioner: ConceptAmount
|
||
resultatForeSkatt: ConceptAmount
|
||
aretsResultat: ConceptAmount
|
||
anlaggningstillgangar: ConceptAmount
|
||
immateriellaAnlaggningstillgangar: ConceptAmount
|
||
materiellaAnlaggningstillgangar: ConceptAmount
|
||
finansiellaAnlaggningstillgangar: ConceptAmount
|
||
varulager: ConceptAmount
|
||
kortfristigaFordringar: ConceptAmount
|
||
kortfristigaPlaceringar: ConceptAmount
|
||
kassaBank: ConceptAmount
|
||
omsattningstillgangar: ConceptAmount
|
||
tillgangar: ConceptAmount
|
||
bundetEgetKapital: ConceptAmount
|
||
frittEgetKapital: ConceptAmount
|
||
egetKapital: ConceptAmount
|
||
obeskattadeReserver: ConceptAmount
|
||
avsattningar: ConceptAmount
|
||
langfristigaSkulder: ConceptAmount
|
||
kortfristigaSkulder: ConceptAmount
|
||
egetKapitalSkulder: ConceptAmount
|
||
}
|
||
warnings: string[]
|
||
/** Accounts with balances that no mapping covered (should be none). */
|
||
unmappedAccounts: Array<{ account: string; name: string; balance: number }>
|
||
}
|
||
|
||
function netBalance(row: TrialBalanceRowLike, orientation: 'debit' | 'credit'): number {
|
||
const net = roundOre(row.closing_debit - row.closing_credit)
|
||
return orientation === 'debit' ? net : -net
|
||
}
|
||
|
||
function inRanges(account: string, ranges: Range[]): boolean {
|
||
return ranges.some((range) => account >= range.start && account <= range.end)
|
||
}
|
||
|
||
function exactSumForMapping(rows: TrialBalanceRowLike[], mapping: PostMapping): number {
|
||
return sumOre(
|
||
rows
|
||
.filter((row) => inRanges(row.account_number, mapping.ranges))
|
||
.map((row) => netBalance(row, mapping.balance)),
|
||
)
|
||
}
|
||
|
||
function roundWhole(amount: number): number {
|
||
const normalized = roundOre(amount)
|
||
const rounded = Math.round(Math.abs(normalized))
|
||
return rounded === 0 ? 0 : Math.sign(normalized) * rounded
|
||
}
|
||
|
||
function exactAmount(
|
||
mapping: PostMapping,
|
||
current: TrialBalanceRowLike[],
|
||
previous: TrialBalanceRowLike[] | null,
|
||
): ConceptAmount {
|
||
return {
|
||
current: exactSumForMapping(current, mapping),
|
||
previous: previous ? exactSumForMapping(previous, mapping) : null,
|
||
}
|
||
}
|
||
|
||
function deviatingRowsTotal(
|
||
rows: TrialBalanceRowLike[],
|
||
rule: SignReclassificationRule,
|
||
): number {
|
||
return sumOre(
|
||
rows
|
||
.filter((row) => inRanges(row.account_number, rule.ranges))
|
||
.map((row) => netBalance(row, rule.balance))
|
||
.filter((balance) => balance < 0),
|
||
)
|
||
}
|
||
|
||
function applySignReclassifications(
|
||
br: ConceptAmounts,
|
||
current: TrialBalanceRowLike[],
|
||
previous: TrialBalanceRowLike[] | null,
|
||
warnings: string[],
|
||
): void {
|
||
for (const rule of SIGN_RECLASSIFICATION_RULES) {
|
||
const { sourceConcept, targetConcept } = SIGN_RECLASSIFICATION_POSTS[rule.id]
|
||
let reclassified = false
|
||
for (const field of ['current', 'previous'] as const) {
|
||
const rows = field === 'current' ? current : previous
|
||
if (!rows) continue
|
||
const deviatingBalance =
|
||
rule.mode === 'deviating_rows'
|
||
? deviatingRowsTotal(rows, rule)
|
||
: exactSumForMapping(rows, {
|
||
concept: sourceConcept,
|
||
balance: rule.balance,
|
||
ranges: rule.ranges,
|
||
})
|
||
if (deviatingBalance >= 0) continue
|
||
|
||
const amountToMove = -deviatingBalance
|
||
adjustConcept(br, sourceConcept, field, amountToMove)
|
||
adjustConcept(br, targetConcept, field, amountToMove)
|
||
reclassified = true
|
||
}
|
||
if (reclassified) warnings.push(rule.warning)
|
||
}
|
||
}
|
||
|
||
function add(a: ConceptAmount, b: ConceptAmount, sign = 1): ConceptAmount {
|
||
return {
|
||
current: roundOre(a.current + sign * b.current),
|
||
previous:
|
||
a.previous === null && b.previous === null
|
||
? null
|
||
: roundOre((a.previous ?? 0) + sign * (b.previous ?? 0)),
|
||
}
|
||
}
|
||
|
||
const ZERO: ConceptAmount = { current: 0, previous: null }
|
||
|
||
function sumConcepts(amounts: ConceptAmounts, concepts: string[], signs?: number[]): ConceptAmount {
|
||
let total: ConceptAmount = { current: 0, previous: null }
|
||
concepts.forEach((concept, index) => {
|
||
total = add(total, amounts[concept] ?? ZERO, signs?.[index] ?? 1)
|
||
})
|
||
return total
|
||
}
|
||
|
||
/**
|
||
* Map current + previous trial balance pairs onto the K2 risbs posts.
|
||
*
|
||
* RR concepts come from the pre-closing TB (year-end closing excluded: the
|
||
* closing entry zeroes class 3-8); BR concepts come from the full TB (the
|
||
* closing entry books 2099). See TrialBalancePair.
|
||
*
|
||
* `previous = null` → first fiscal year (jämförelsesiffror omitted,
|
||
* which kontrollera 3006/3007 accepts only for year one).
|
||
*/
|
||
export function mapTrialBalancesToK2(
|
||
current: TrialBalancePair,
|
||
previous: TrialBalancePair | null,
|
||
): K2MappingResult {
|
||
const warnings: string[] = []
|
||
const rr: ConceptAmounts = {}
|
||
const rrExact: ConceptAmounts = {}
|
||
const br: ConceptAmounts = {}
|
||
const brExact: ConceptAmounts = {}
|
||
|
||
for (const mapping of K2_RR_MAPPINGS) {
|
||
rrExact[mapping.concept] = exactAmount(
|
||
mapping,
|
||
current.preClosing,
|
||
previous?.preClosing ?? null,
|
||
)
|
||
const exact = rrExact[mapping.concept]
|
||
rr[mapping.concept] = {
|
||
current: roundWhole(exact.current),
|
||
previous: exact.previous === null ? null : roundWhole(exact.previous),
|
||
}
|
||
}
|
||
for (const mapping of K2_BR_MAPPINGS) {
|
||
brExact[mapping.concept] = exactAmount(mapping, current.full, previous?.full ?? null)
|
||
}
|
||
applySignReclassifications(brExact, current.full, previous?.full ?? null, warnings)
|
||
for (const mapping of K2_BR_MAPPINGS) {
|
||
const exact = brExact[mapping.concept]
|
||
br[mapping.concept] = {
|
||
current: roundWhole(exact.current),
|
||
previous: exact.previous === null ? null : roundWhole(exact.previous),
|
||
}
|
||
}
|
||
|
||
// Reclassification + unmapped sweep over balance-carrying accounts. Both TB
|
||
// variants are swept: the full TB exposes unmapped BR accounts, the
|
||
// pre-closing TB exposes unmapped RR accounts (zeroed in the full TB).
|
||
const allMappings = [...K2_RR_MAPPINGS, ...K2_BR_MAPPINGS]
|
||
const unmappedAccounts: K2MappingResult['unmappedAccounts'] = []
|
||
const seenReclass = new Set<string>()
|
||
for (const rows of [
|
||
current.full,
|
||
current.preClosing,
|
||
previous?.full ?? [],
|
||
previous?.preClosing ?? [],
|
||
]) {
|
||
for (const row of rows) {
|
||
const balance = Math.round(row.closing_debit - row.closing_credit)
|
||
if (balance === 0) continue
|
||
const reclass = RECLASSIFIED_ACCOUNTS[row.account_number]
|
||
if (reclass && !seenReclass.has(row.account_number)) {
|
||
seenReclass.add(row.account_number)
|
||
warnings.push(reclass)
|
||
}
|
||
const covered = allMappings.some((mapping) => inRanges(row.account_number, mapping.ranges))
|
||
if (!covered && !unmappedAccounts.some((u) => u.account === row.account_number)) {
|
||
unmappedAccounts.push({ account: row.account_number, name: row.account_name, balance })
|
||
}
|
||
}
|
||
}
|
||
for (const u of unmappedAccounts) {
|
||
warnings.push(
|
||
`Konto ${u.account} (${u.name}) med saldo ${u.balance} kr täcks inte av K2-mappningen: beloppet saknas i årsredovisningen.`,
|
||
)
|
||
}
|
||
|
||
let totals = computeTotals(rr, br)
|
||
|
||
// ---- öre-rounding residual smoothing ------------------------------------
|
||
// Every tagged post is independently rounded to whole SEK, so the sum of
|
||
// rounded posts can drift by ±1 kr from the rounded exact total even though
|
||
// the underlying trial balance ties to the öre. Bolagsverket compares the
|
||
// tagged totals exactly (kontrollera 3005), so a ±1 kr residual is
|
||
// distributed back into a line item instead of tolerated. Deterministic
|
||
// rule, per year:
|
||
// - BR: each side is reconciled to its rounded exact total. The residual
|
||
// is assigned only to a post with an exact öre amount on that side.
|
||
// Exact whole-krona posts, such as a booked reserve, are never changed.
|
||
// - RR: the residual (RR-resultat − konto 2099) is absorbed by the
|
||
// largest RR post: cost posts are increased by the residual, income
|
||
// posts decreased (ties broken toward the EARLIER post).
|
||
// Multi-krona residuals are distributed over multiple fractional posts.
|
||
// A residual without enough fractional posts is left for the exact balance
|
||
// checks below instead of changing a booked whole-krona amount.
|
||
let smoothedAny = false
|
||
for (const field of ['current', 'previous'] as const) {
|
||
if (field === 'previous' && previous === null) continue
|
||
const rrSmoothed = smoothRrResidual(rr, rrExact, br, brExact, totals, field)
|
||
const brSmoothed = smoothBrResidual(br, brExact, totals, field)
|
||
smoothedAny = smoothedAny || rrSmoothed || brSmoothed
|
||
}
|
||
if (smoothedAny) totals = computeTotals(rr, br)
|
||
|
||
// Internal consistency: the RR result must equal BR 2099 (årets resultat)
|
||
// EXACTLY: if the year-end closing hasn't booked the result yet, warn
|
||
// (the BR will not balance against RR otherwise). Rounding residuals were
|
||
// smoothed above, so any remaining difference is a data problem.
|
||
const brResult = br['AretsResultatEgetKapital'] ?? ZERO
|
||
if (totals.aretsResultat.current !== brResult.current) {
|
||
warnings.push(
|
||
`Årets resultat enligt resultaträkningen (${totals.aretsResultat.current} kr) stämmer inte med konto 2099 (${brResult.current} kr). Kontrollera att bokslutet är genomfört (resultatdisposition bokad).`,
|
||
)
|
||
}
|
||
if (totals.tillgangar.current !== totals.egetKapitalSkulder.current) {
|
||
warnings.push(
|
||
`Balansräkningen balanserar inte: Summa tillgångar ${totals.tillgangar.current} kr ≠ Summa eget kapital och skulder ${totals.egetKapitalSkulder.current} kr (kontrollera-kod 3005).`,
|
||
)
|
||
}
|
||
|
||
return { rr, br, totals, warnings, unmappedAccounts }
|
||
}
|
||
|
||
function adjustConcept(
|
||
amounts: ConceptAmounts,
|
||
concept: string,
|
||
field: 'current' | 'previous',
|
||
delta: number,
|
||
): void {
|
||
const existing = amounts[concept] ?? { current: 0, previous: null }
|
||
amounts[concept] = { ...existing, [field]: roundOre((existing[field] ?? 0) + delta) }
|
||
}
|
||
|
||
/** Absorb a ±1 kr rounding residual between the RR result and BR 2099. */
|
||
function smoothRrResidual(
|
||
rr: ConceptAmounts,
|
||
rrExact: ConceptAmounts,
|
||
br: ConceptAmounts,
|
||
brExact: ConceptAmounts,
|
||
totals: K2MappingResult['totals'],
|
||
field: 'current' | 'previous',
|
||
): boolean {
|
||
const target = br['AretsResultatEgetKapital']?.[field]
|
||
const result = totals.aretsResultat[field]
|
||
if (target === null || target === undefined || result === null) return false
|
||
const diff = result - target
|
||
if (diff === 0) return false
|
||
|
||
const exactResult = computeTotals(rrExact, brExact).aretsResultat[field]
|
||
const exactTarget = brExact['AretsResultatEgetKapital']?.[field]
|
||
if (exactResult === null || exactTarget === null || exactTarget === undefined) return false
|
||
if (!equalOre(exactResult, exactTarget)) return false
|
||
|
||
const direction = Math.sign(diff)
|
||
const candidates = K2_RR_MAPPINGS.flatMap((mapping, index) => {
|
||
const rounded = rr[mapping.concept]?.[field]
|
||
const exact = rrExact[mapping.concept]?.[field]
|
||
if (rounded === null || rounded === undefined || exact === null || exact === undefined) return []
|
||
if (Math.abs(exact - rounded) < 0.000001) return []
|
||
const delta = mapping.balance === 'debit' ? direction : -direction
|
||
return [{ concept: mapping.concept, delta, error: Math.abs(rounded + delta - exact), index }]
|
||
}).sort((left, right) => left.error - right.error || left.index - right.index)
|
||
if (candidates.length < Math.abs(diff)) return false
|
||
for (const candidate of candidates.slice(0, Math.abs(diff))) {
|
||
adjustConcept(rr, candidate.concept, field, candidate.delta)
|
||
}
|
||
return true
|
||
}
|
||
|
||
/** Equity/liability-side posts (everything from Aktiekapital onwards). */
|
||
const FIRST_EQ_LIAB_MAPPING_INDEX = K2_BR_MAPPINGS.findIndex(
|
||
(mapping) => mapping.concept === 'Aktiekapital',
|
||
)
|
||
const ASSET_MAPPINGS = K2_BR_MAPPINGS.slice(0, FIRST_EQ_LIAB_MAPPING_INDEX)
|
||
const EQ_LIAB_MAPPINGS = K2_BR_MAPPINGS.slice(
|
||
FIRST_EQ_LIAB_MAPPING_INDEX,
|
||
)
|
||
|
||
/**
|
||
* Reconcile each BR side to its own rounded exact total without changing exact
|
||
* posts. Residuals must not be netted across sides: doing so could make the
|
||
* balance check pass while leaving one reported side different from its exact
|
||
* accounting total.
|
||
*/
|
||
function smoothBrResidual(
|
||
br: ConceptAmounts,
|
||
brExact: ConceptAmounts,
|
||
totals: K2MappingResult['totals'],
|
||
field: 'current' | 'previous',
|
||
): boolean {
|
||
const assets = totals.tillgangar[field]
|
||
const eqLiab = totals.egetKapitalSkulder[field]
|
||
if (assets === null || eqLiab === null) return false
|
||
const exactTotals = computeTotals({}, brExact)
|
||
const exactAssets = exactTotals.tillgangar[field]
|
||
const exactEqLiab = exactTotals.egetKapitalSkulder[field]
|
||
if (exactAssets === null || exactEqLiab === null) return false
|
||
if (!equalOre(exactAssets, exactEqLiab)) return false
|
||
|
||
const sides = [
|
||
{ mappings: ASSET_MAPPINGS, rounded: assets, target: roundWhole(exactAssets) },
|
||
{ mappings: EQ_LIAB_MAPPINGS, rounded: eqLiab, target: roundWhole(exactEqLiab) },
|
||
]
|
||
const residuals = sides.map((side) => side.target - side.rounded)
|
||
if (residuals.every((residual) => residual === 0)) return false
|
||
const plans = sides.map((side, index) => {
|
||
const residual = residuals[index]
|
||
if (residual === 0) return []
|
||
const direction = Math.sign(residual)
|
||
const candidates = side.mappings.flatMap((mapping, mappingIndex) => {
|
||
if (mapping.concept === 'AretsResultatEgetKapital') return []
|
||
const rounded = br[mapping.concept]?.[field]
|
||
const exact = brExact[mapping.concept]?.[field]
|
||
if (rounded === null || rounded === undefined || exact === null || exact === undefined) return []
|
||
if (Math.abs(exact - rounded) < 0.000001) return []
|
||
return [{
|
||
concept: mapping.concept,
|
||
error: Math.abs(rounded + direction - exact),
|
||
index: mappingIndex,
|
||
}]
|
||
}).sort((left, right) => left.error - right.error || left.index - right.index)
|
||
if (candidates.length < Math.abs(residual)) return null
|
||
return candidates.slice(0, Math.abs(residual)).map((candidate) => ({
|
||
concept: candidate.concept,
|
||
delta: direction,
|
||
}))
|
||
})
|
||
if (plans.some((plan) => plan === null)) return false
|
||
for (const plan of plans) {
|
||
for (const adjustment of plan ?? []) {
|
||
adjustConcept(br, adjustment.concept, field, adjustment.delta)
|
||
}
|
||
}
|
||
return plans.some((plan) => (plan?.length ?? 0) > 0)
|
||
}
|
||
|
||
function computeTotals(rr: ConceptAmounts, br: ConceptAmounts): K2MappingResult['totals'] {
|
||
// ---- RR subtotals (credit-positive orientation) ----
|
||
const rorelseintakter = sumConcepts(rr, [
|
||
'Nettoomsattning',
|
||
'ForandringLagerProdukterIArbeteFardigaVarorPagaendeArbetenAnnansRakning',
|
||
'AktiveratArbeteEgenRakning',
|
||
'OvrigaRorelseintakter',
|
||
])
|
||
const rorelsekostnader = sumConcepts(rr, [
|
||
'RavarorFornodenheterKostnader',
|
||
'HandelsvarorKostnader',
|
||
'OvrigaExternaKostnader',
|
||
'Personalkostnader',
|
||
'AvskrivningarNedskrivningarMateriellaImmateriellaAnlaggningstillgangar',
|
||
'NedskrivningarOmsattningstillgangarUtoverNormalaNedskrivningar',
|
||
'OvrigaRorelsekostnader',
|
||
])
|
||
const rorelseresultat = add(rorelseintakter, rorelsekostnader, -1)
|
||
const finansiellaPoster = sumConcepts(
|
||
rr,
|
||
[
|
||
'ResultatAndelarKoncernforetag',
|
||
'ResultatAndelarIntresseforetagGemensamtStyrda',
|
||
'ResultatOvrigaforetagAgarintresse',
|
||
'ResultatOvrigaFinansiellaAnlaggningstillgangar',
|
||
'OvrigaRanteintakterLiknandeResultatposter',
|
||
'NedskrivningarFinansiellaAnlaggningstillgangarKortfristigaPlaceringar',
|
||
'RantekostnaderLiknandeResultatposter',
|
||
],
|
||
[1, 1, 1, 1, 1, -1, -1],
|
||
)
|
||
const resultatEfterFinansiellaPoster = add(rorelseresultat, finansiellaPoster)
|
||
const bokslutsdispositioner = sumConcepts(
|
||
rr,
|
||
[
|
||
'ErhallnaKoncernbidrag',
|
||
'LamnadeKoncernbidrag',
|
||
'ForandringPeriodiseringsfond',
|
||
'ForandringOveravskrivningar',
|
||
'OvrigaBokslutsdispositioner',
|
||
],
|
||
[1, -1, 1, 1, 1],
|
||
)
|
||
const resultatForeSkatt = add(resultatEfterFinansiellaPoster, bokslutsdispositioner)
|
||
const skatter = sumConcepts(rr, ['SkattAretsResultat', 'OvrigaSkatter'])
|
||
const aretsResultat = add(resultatForeSkatt, skatter, -1)
|
||
|
||
// ---- BR totals ----
|
||
const immateriella = sumConcepts(br, [
|
||
'KoncessionerPatentLicenserVarumarkenLiknandeRattigheter',
|
||
'HyresratterLiknandeRattigheter',
|
||
'Goodwill',
|
||
'ForskottImmateriellaAnlaggningstillgangar',
|
||
])
|
||
const materiella = sumConcepts(br, [
|
||
'ByggnaderMark',
|
||
'MaskinerAndraTekniskaAnlaggningar',
|
||
'InventarierVerktygInstallationer',
|
||
'ForbattringsutgifterAnnansFastighet',
|
||
'OvrigaMateriellaAnlaggningstillgangar',
|
||
'PagaendeNyanlaggningarForskottMateriellaAnlaggningstillgangar',
|
||
])
|
||
const finansiella = sumConcepts(br, [
|
||
'AndelarKoncernforetag',
|
||
'FordringarKoncernforetagLangfristiga',
|
||
'AndelarIntresseforetagGemensamtStyrdaForetag',
|
||
'FordringarIntresseforetagGemensamtStyrdaForetagLangfristiga',
|
||
'AgarintressenOvrigaForetag',
|
||
'FordringarOvrigaForetagAgarintresseLangfristiga',
|
||
'AndraLangfristigaVardepappersinnehav',
|
||
'LanDelagareNarstaende',
|
||
'AndraLangfristigaFordringar',
|
||
])
|
||
const anlaggningstillgangar = add(add(immateriella, materiella), finansiella)
|
||
const varulager = sumConcepts(br, [
|
||
'LagerRavarorFornodenheter',
|
||
'LagerVarorUnderTillverkning',
|
||
'LagerFardigaVarorHandelsvaror',
|
||
'PagaendeArbetenAnnansRakningOmsattningstillgangar',
|
||
'ForskottTillLeverantorer',
|
||
'OvrigaLagertillgangar',
|
||
])
|
||
const kortfristigaFordringar = sumConcepts(br, [
|
||
'Kundfordringar',
|
||
'FordringarKoncernforetagKortfristiga',
|
||
'FordringarIntresseforetagGemensamtStyrdaForetagKortfristiga',
|
||
'FordringarOvrigaforetagAgarintresseKortfristiga',
|
||
'OvrigaFordringarKortfristiga',
|
||
'UpparbetadEjFaktureradIntakt',
|
||
'ForutbetaldaKostnaderUpplupnaIntakter',
|
||
])
|
||
const kortfristigaPlaceringar = sumConcepts(br, [
|
||
'AndelarKoncernforetagKortfristiga',
|
||
'OvrigaKortfristigaPlaceringar',
|
||
])
|
||
const kassaBank = sumConcepts(br, ['KassaBankExklRedovisningsmedel', 'Redovisningsmedel'])
|
||
const omsattningstillgangar = add(
|
||
add(varulager, kortfristigaFordringar),
|
||
add(kortfristigaPlaceringar, kassaBank),
|
||
)
|
||
const tillgangar = add(
|
||
add(br['TecknatEjInbetaltKapital'] ?? ZERO, anlaggningstillgangar),
|
||
omsattningstillgangar,
|
||
)
|
||
|
||
const bundetEgetKapital = sumConcepts(br, [
|
||
'Aktiekapital',
|
||
'EjRegistreratAktiekapital',
|
||
'OverkursfondBunden',
|
||
'Uppskrivningsfond',
|
||
'Reservfond',
|
||
])
|
||
const frittEgetKapital = sumConcepts(br, [
|
||
'Overkursfond',
|
||
'BalanseratResultat',
|
||
'AretsResultatEgetKapital',
|
||
])
|
||
const egetKapital = add(bundetEgetKapital, frittEgetKapital)
|
||
const obeskattadeReserver = sumConcepts(br, [
|
||
'Periodiseringsfonder',
|
||
'AckumuleradeOveravskrivningar',
|
||
'OvrigaObeskattadeReserver',
|
||
])
|
||
const avsattningar = sumConcepts(br, [
|
||
'AvsattningarPensionerLiknandeForpliktelserEnligtLag',
|
||
'OvrigaAvsattningarPensionerLiknandeForpliktelser',
|
||
'OvrigaAvsattningar',
|
||
])
|
||
const langfristigaSkulder = sumConcepts(br, [
|
||
'Obligationslan',
|
||
'CheckrakningskreditLangfristig',
|
||
'OvrigaLangfristigaSkulderKreditinstitut',
|
||
'SkulderKoncernforetagLangfristiga',
|
||
'SkulderIntresseforetagGemensamtStyrdaForetagLangfristiga',
|
||
'SkulderOvrigaForetagAgarintresseLangfristiga',
|
||
'OvrigaLangfristigaSkulder',
|
||
])
|
||
const kortfristigaSkulder = sumConcepts(br, [
|
||
'ForskottFranKunder',
|
||
'CheckrakningskreditKortfristig',
|
||
'OvrigaKortfristigaSkulderKreditinstitut',
|
||
'PagaendeArbetenAnnansRakningKortfristigaSkulder',
|
||
'FaktureradEjUpparbetadIntakt',
|
||
'Leverantorsskulder',
|
||
'Vaxelskulder',
|
||
'SkulderKoncernforetagKortfristiga',
|
||
'SkulderIntresseforetagGemensamtStyrdaForetagKortfristiga',
|
||
'SkulderOvrigaForetagAgarintresseKortfristiga',
|
||
'Skatteskulder',
|
||
'OvrigaKortfristigaSkulder',
|
||
'UpplupnaKostnaderForutbetaldaIntakter',
|
||
])
|
||
const egetKapitalSkulder = add(
|
||
add(add(egetKapital, obeskattadeReserver), add(avsattningar, langfristigaSkulder)),
|
||
kortfristigaSkulder,
|
||
)
|
||
|
||
return {
|
||
rorelseintakter,
|
||
rorelsekostnader,
|
||
rorelseresultat,
|
||
finansiellaPoster,
|
||
resultatEfterFinansiellaPoster,
|
||
bokslutsdispositioner,
|
||
resultatForeSkatt,
|
||
aretsResultat,
|
||
anlaggningstillgangar,
|
||
immateriellaAnlaggningstillgangar: immateriella,
|
||
materiellaAnlaggningstillgangar: materiella,
|
||
finansiellaAnlaggningstillgangar: finansiella,
|
||
varulager,
|
||
kortfristigaFordringar,
|
||
kortfristigaPlaceringar,
|
||
kassaBank,
|
||
omsattningstillgangar,
|
||
tillgangar,
|
||
bundetEgetKapital,
|
||
frittEgetKapital,
|
||
egetKapital,
|
||
obeskattadeReserver,
|
||
avsattningar,
|
||
langfristigaSkulder,
|
||
kortfristigaSkulder,
|
||
egetKapitalSkulder,
|
||
}
|
||
}
|