Mattsson
466e55a015
* fix: reconcile annual reports with final closing entries * test: cover annual report depreciation and VAT balances * Merge remote-tracking branch 'origin/main' into fix/usr-fdbck-ch * fix: show exact invoice delivery details * fix: use currency account in invoice emails * fix: address invoice delivery review feedback * fix: harden invoice delivery and payment accounts * test: assert RLS-denied zero-row updates * fix: close remaining invoice compliance gaps * fix: harden invoice archive authorization * fix: close invoice delivery review findings * fix: verify delivery finalization results * fix: cap combined invoice email recipients * fix: close final invoice compliance findings * fix: prevent stale payment account saves * test: prove invoice delivery isolation * fix: close invoice privacy review findings * test: normalize delivery retention dates
246 lines
10 KiB
TypeScript
246 lines
10 KiB
TypeScript
/**
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* ÅRL post-level statement rows for the årsredovisning PDF.
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*
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* The regression that matters most here: NO label may carry a BAS account
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* number. A user filed an årsredovisning whose RR/BR listed per-account rows
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* ("1930 Företagskonto", "3001 Försäljning …") and Bolagsverket rejected it
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* with "Balansräkning och resultaträkning ska inte innehålla kontonummer".
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* The rows must be the statutory posts from the K2 risbs mapping — the same
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* mapping the iXBRL filing uses — so PDF and digital filing cannot diverge.
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*/
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import { describe, it, expect } from 'vitest'
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import {
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mapTrialBalancesToK2,
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type TrialBalanceRowLike,
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type TrialBalancePair,
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} from '@/lib/bokslut/ixbrl/k2-mapper'
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import { buildRrRows, buildBrRows } from '../statement-rows'
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function tbRow(
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account: string,
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name: string,
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opts: { debit?: number; credit?: number },
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): TrialBalanceRowLike {
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return {
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account_number: account,
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account_name: name,
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closing_debit: opts.debit ?? 0,
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closing_credit: opts.credit ?? 0,
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}
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}
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/**
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* Balanced fixture year: 600 000 bank = 50 000 aktiekapital + 250 000
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* balanserat + 300 000 årets resultat. RR: 520 600 omsättning − 200 000
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* kostnader − 20 600 skatt = 300 000.
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*/
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function currentPair(): TrialBalancePair {
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const full = [
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tbRow('1930', 'Företagskonto', { debit: 600_000 }),
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tbRow('2081', 'Aktiekapital', { credit: 50_000 }),
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tbRow('2091', 'Balanserad vinst', { credit: 250_000 }),
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tbRow('2099', 'Årets resultat', { credit: 300_000 }),
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]
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const preClosing = [
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...full.filter((r) => r.account_number !== '2099'),
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tbRow('3001', 'Försäljning varor 25%', { credit: 520_600 }),
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tbRow('4010', 'Inköp material', { debit: 200_000 }),
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tbRow('8910', 'Skatt på årets resultat', { debit: 20_600 }),
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]
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return { full, preClosing }
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}
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function previousPair(): TrialBalancePair {
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const full = [
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tbRow('1930', 'Företagskonto', { debit: 300_000 }),
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tbRow('2081', 'Aktiekapital', { credit: 50_000 }),
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tbRow('2091', 'Balanserad vinst', { credit: 100_000 }),
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tbRow('2099', 'Årets resultat', { credit: 150_000 }),
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]
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const preClosing = [
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...full.filter((r) => r.account_number !== '2099'),
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tbRow('3001', 'Försäljning varor 25%', { credit: 250_000 }),
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tbRow('4010', 'Inköp material', { debit: 100_000 }),
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]
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return { full, preClosing }
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}
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function reportedAccountsPair(): TrialBalancePair {
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const full = [
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tbRow('1250', 'Computers', { debit: 50 }),
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tbRow('1259', 'Accumulated depreciation', { credit: 10 }),
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tbRow('1930', 'Bank', { debit: 75 }),
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tbRow('2081', 'Share capital', { credit: 50 }),
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tbRow('2099', 'Current-year result', { credit: 90 }),
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tbRow('2650', 'VAT settlement account', { debit: 25 }),
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]
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const preClosing = [
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...full.filter((row) => row.account_number !== '2099'),
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tbRow('3010', 'Revenue', { credit: 100 }),
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tbRow('7833', 'Depreciation of computers', { debit: 10 }),
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]
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return { full, preClosing }
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}
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describe('buildRrRows / buildBrRows — no kontonummer regression', () => {
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it('no RR or BR label contains a BAS account number', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), previousPair())
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const rr = buildRrRows(mapping)
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const { assets, equityLiabilities } = buildBrRows(mapping)
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for (const row of [...rr, ...assets, ...equityLiabilities]) {
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// Catches both "1930 Företagskonto" prefixes and any stray 4-digit
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// account reference inside a label.
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expect(row.label).not.toMatch(/\d{4}/)
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}
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})
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})
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describe('buildRrRows', () => {
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it('renders account 7833 depreciation in the statutory expense post', () => {
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const rows = buildRrRows(mapTrialBalancesToK2(reportedAccountsPair(), null))
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expect(
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rows.find(
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(row) =>
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row.label === 'Av- och nedskrivningar av materiella och immateriella anläggningstillgångar',
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)?.current,
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).toBe(-10)
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})
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it('follows the ÅRL uppställningsform order with posts and subtotals', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const labels = buildRrRows(mapping).map((r) => r.label)
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const order = [
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'Rörelseintäkter, lagerförändringar m.m.',
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'Nettoomsättning',
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'Summa rörelseintäkter, lagerförändringar m.m.',
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'Rörelsekostnader',
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'Råvaror och förnödenheter',
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'Summa rörelsekostnader',
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'Rörelseresultat',
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'Summa finansiella poster',
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'Resultat efter finansiella poster',
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'Resultat före skatt',
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'Skatt på årets resultat',
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'Årets resultat',
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]
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const indices = order.map((label) => labels.indexOf(label))
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expect(indices).not.toContain(-1)
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expect([...indices].sort((a, b) => a - b)).toEqual(indices)
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})
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it('shows cost posts with a presentational minus', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const rr = buildRrRows(mapping)
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expect(rr.find((r) => r.label === 'Råvaror och förnödenheter')?.current).toBe(-200_000)
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expect(rr.find((r) => r.label === 'Skatt på årets resultat')?.current).toBe(-20_600)
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expect(rr.find((r) => r.label === 'Summa rörelsekostnader')?.current).toBe(-200_000)
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})
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it('skips zero posts but keeps Nettoomsättning and all subtotals', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const labels = buildRrRows(mapping).map((r) => r.label)
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expect(labels).not.toContain('Handelsvaror')
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expect(labels).not.toContain('Övriga rörelseintäkter')
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expect(labels).toContain('Nettoomsättning')
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expect(labels).toContain('Summa finansiella poster')
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})
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it('omits the Bokslutsdispositioner section when no dispositions are booked', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const labels = buildRrRows(mapping).map((r) => r.label)
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expect(labels).not.toContain('Bokslutsdispositioner')
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expect(labels).not.toContain('Summa bokslutsdispositioner')
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})
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it('ties Årets resultat to the mapping total and the booked 2099', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const rr = buildRrRows(mapping)
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const aretsResultat = rr[rr.length - 1]
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expect(aretsResultat.label).toBe('Årets resultat')
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expect(aretsResultat.semantic_key).toBe('income_statement_result')
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expect(aretsResultat.is_total).toBe(true)
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expect(aretsResultat.current).toBe(mapping.totals.aretsResultat.current)
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expect(aretsResultat.current).toBe(300_000)
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})
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it('fills the jämförelseår column when a previous year exists, null otherwise', () => {
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const withPrev = buildRrRows(mapTrialBalancesToK2(currentPair(), previousPair()))
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expect(withPrev.find((r) => r.label === 'Nettoomsättning')?.previous).toBe(250_000)
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expect(withPrev.find((r) => r.label === 'Årets resultat')?.previous).toBe(150_000)
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const firstYear = buildRrRows(mapTrialBalancesToK2(currentPair(), null))
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expect(firstYear.find((r) => r.label === 'Nettoomsättning')?.previous).toBeNull()
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})
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})
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describe('buildBrRows', () => {
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it('renders a debit on account 2650 under receivables instead of liabilities', () => {
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const { assets, equityLiabilities } = buildBrRows(
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mapTrialBalancesToK2(reportedAccountsPair(), null),
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)
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expect(assets.find((row) => row.label === 'Övriga fordringar')?.current).toBe(25)
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expect(equityLiabilities.find((row) => row.label === 'Övriga skulder')?.current).toBe(0)
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expect(assets.at(-1)?.current).toBe(140)
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expect(equityLiabilities.at(-1)?.current).toBe(140)
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})
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it('renders Kassa och bank as a post and ends both sides on tied totals', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const { assets, equityLiabilities } = buildBrRows(mapping)
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expect(
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equityLiabilities.find((row) => row.semantic_key === 'balance_sheet_current_year_result'),
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).toMatchObject({ label: 'Årets resultat', current: 300_000 })
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expect(assets.find((r) => r.label === 'Kassa och bank' && !r.is_heading)?.current).toBe(
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600_000,
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)
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const totalAssets = assets[assets.length - 1]
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expect(totalAssets.label).toBe('Summa tillgångar')
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expect(totalAssets.current).toBe(600_000)
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const totalEqLiab = equityLiabilities[equityLiabilities.length - 1]
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expect(totalEqLiab.label).toBe('Summa eget kapital och skulder')
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expect(totalEqLiab.current).toBe(600_000)
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expect(totalEqLiab.current).toBe(totalAssets.current)
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})
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it('omits zero subsections (varulager, obeskattade reserver, långfristiga skulder)', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const { assets, equityLiabilities } = buildBrRows(mapping)
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const labels = [...assets, ...equityLiabilities].map((r) => r.label)
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expect(labels).not.toContain('Varulager m.m.')
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expect(labels).not.toContain('Obeskattade reserver')
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expect(labels).not.toContain('Långfristiga skulder')
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})
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it('keeps statutory always-visible posts even at zero', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), null)
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const { assets, equityLiabilities } = buildBrRows(mapping)
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expect(assets.some((r) => r.label === 'Övriga fordringar')).toBe(true)
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expect(equityLiabilities.some((r) => r.label === 'Leverantörsskulder')).toBe(true)
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expect(equityLiabilities.some((r) => r.label === 'Balanserat resultat')).toBe(true)
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})
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it('maps equity to Bundet/Fritt posts with previous-year figures', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), previousPair())
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const { equityLiabilities } = buildBrRows(mapping)
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const aktiekapital = equityLiabilities.find((r) => r.label === 'Aktiekapital')
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expect(aktiekapital?.current).toBe(50_000)
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expect(aktiekapital?.previous).toBe(50_000)
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const balanserat = equityLiabilities.find((r) => r.label === 'Balanserat resultat')
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expect(balanserat?.current).toBe(250_000)
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expect(balanserat?.previous).toBe(100_000)
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const summaEk = equityLiabilities.find((r) => r.label === 'Summa eget kapital')
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expect(summaEk?.current).toBe(600_000)
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expect(summaEk?.previous).toBe(300_000)
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})
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it('produces no mapper warnings for the balanced fixture', () => {
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const mapping = mapTrialBalancesToK2(currentPair(), previousPair())
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expect(mapping.warnings).toEqual([])
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})
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})
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