diff --git a/app/(dashboard)/bookkeeping/year-end/arsredovisning/page.tsx b/app/(dashboard)/bookkeeping/year-end/arsredovisning/page.tsx
new file mode 100644
index 00000000..a024359a
--- /dev/null
+++ b/app/(dashboard)/bookkeeping/year-end/arsredovisning/page.tsx
@@ -0,0 +1,358 @@
+'use client'
+
+import { useCallback, useEffect, useState } from 'react'
+import Link from 'next/link'
+import { useSearchParams } from 'next/navigation'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Badge } from '@/components/ui/badge'
+import { Skeleton } from '@/components/ui/skeleton'
+import { Input } from '@/components/ui/input'
+import { Label } from '@/components/ui/label'
+import { Textarea } from '@/components/ui/textarea'
+import { PageHeader } from '@/components/ui/page-header'
+import { ArrowLeft, FileDown, Plus, ExternalLink } from 'lucide-react'
+import { useToast } from '@/components/ui/use-toast'
+import type { ArsredovisningData } from '@/lib/bokslut/arsredovisning/types'
+import type { SignatureRequest } from '@/lib/bokslut/arsredovisning/signature-service'
+
+export default function ArsredovisningPage() {
+  const searchParams = useSearchParams()
+  const periodId = searchParams.get('period')
+  const { toast } = useToast()
+
+  const [data, setData] = useState<ArsredovisningData | null>(null)
+  const [signatures, setSignatures] = useState<SignatureRequest[]>([])
+  const [loading, setLoading] = useState(true)
+  const [error, setError] = useState<string | null>(null)
+
+  // Editable narrative fields
+  const [description, setDescription] = useState('')
+  const [importantEvents, setImportantEvents] = useState('')
+  const [resultatdisposition, setResultatdisposition] = useState('')
+
+  // Add-signer form
+  const [signerName, setSignerName] = useState('')
+  const [signerRole, setSignerRole] = useState('Styrelseledamot')
+
+  useEffect(() => {
+    if (!periodId) return
+    let cancelled = false
+    Promise.all([
+      fetch(`/api/bookkeeping/fiscal-periods/${periodId}/arsredovisning`).then((r) => r.json()),
+      fetch(`/api/bookkeeping/fiscal-periods/${periodId}/arsredovisning/signatures`).then((r) =>
+        r.json(),
+      ),
+    ])
+      .then(([arBody, sigBody]) => {
+        if (cancelled) return
+        if (arBody?.error) {
+          setError(arBody.error.message ?? 'Kunde inte hämta årsredovisning')
+          return
+        }
+        const d = arBody.data as ArsredovisningData
+        setData(d)
+        setDescription(d.forvaltningsberattelse.description)
+        setImportantEvents(d.forvaltningsberattelse.important_events)
+        setResultatdisposition(d.forvaltningsberattelse.resultatdisposition)
+        setSignatures((sigBody.data ?? []) as SignatureRequest[])
+      })
+      .catch(() => {
+        if (!cancelled) setError('Kunde inte hämta årsredovisning')
+      })
+      .finally(() => {
+        if (!cancelled) setLoading(false)
+      })
+    return () => {
+      cancelled = true
+    }
+  }, [periodId])
+
+  const handleAddSigner = useCallback(async () => {
+    if (!periodId || !signerName.trim()) return
+    try {
+      const res = await fetch(
+        `/api/bookkeeping/fiscal-periods/${periodId}/arsredovisning/signatures`,
+        {
+          method: 'POST',
+          headers: { 'Content-Type': 'application/json' },
+          body: JSON.stringify({ role: signerRole, signer_name: signerName.trim() }),
+        },
+      )
+      const body = await res.json()
+      if (!res.ok) {
+        toast({
+          title: 'Kunde inte lägga till undertecknare',
+          description: body?.error?.message ?? '',
+          variant: 'destructive',
+        })
+        return
+      }
+      setSignatures((prev) => [...prev, body.data as SignatureRequest])
+      setSignerName('')
+      toast({ title: 'Undertecknare tillagd', description: `${signerRole}: ${signerName}` })
+    } catch (err) {
+      toast({
+        title: 'Kunde inte lägga till undertecknare',
+        description: err instanceof Error ? err.message : 'Okänt fel',
+        variant: 'destructive',
+      })
+    }
+  }, [periodId, signerName, signerRole, toast])
+
+  if (!periodId) {
+    return (
+      <div className="space-y-8">
+        <PageHeader title="Årsredovisning" />
+        <Card>
+          <CardContent className="p-6 text-muted-foreground">
+            Saknar periodparameter. Öppna sidan från bokslutet via{' '}
+            <Link href="/bookkeeping/year-end" className="text-primary hover:underline">
+              /bookkeeping/year-end
+            </Link>
+            .
+          </CardContent>
+        </Card>
+      </div>
+    )
+  }
+
+  if (loading) {
+    return (
+      <div className="space-y-8">
+        <PageHeader title="Årsredovisning" />
+        <Card>
+          <CardContent className="p-6 space-y-3">
+            <Skeleton className="h-6 w-1/3" />
+            <Skeleton className="h-32 w-full" />
+          </CardContent>
+        </Card>
+      </div>
+    )
+  }
+
+  if (error || !data) {
+    return (
+      <div className="space-y-8">
+        <PageHeader title="Årsredovisning" />
+        <Card>
+          <CardContent className="p-6 text-destructive">
+            {error ?? 'Kunde inte hämta data'}
+          </CardContent>
+        </Card>
+      </div>
+    )
+  }
+
+  // Carry the narrative edits into the PDF URL so the download reflects
+  // exactly what the user typed. A future enhancement will persist
+  // overrides server-side; URL params get us through the merge while
+  // keeping the "click to download" UX.
+  const pdfUrl = (() => {
+    const qs = new URLSearchParams()
+    if (description !== data.forvaltningsberattelse.description) qs.set('description', description)
+    if (importantEvents !== data.forvaltningsberattelse.important_events) {
+      qs.set('events', importantEvents)
+    }
+    if (resultatdisposition !== data.forvaltningsberattelse.resultatdisposition) {
+      qs.set('disposition', resultatdisposition)
+    }
+    const query = qs.toString()
+    return `/api/bookkeeping/fiscal-periods/${periodId}/arsredovisning/pdf${query ? '?' + query : ''}`
+  })()
+
+  return (
+    <div className="space-y-8">
+      <PageHeader
+        title={`Årsredovisning ${data.fiscal_period.name}`}
+        description={`${data.company.name} · ${data.company.org_number}`}
+        action={
+          <Button variant="outline" asChild>
+            <Link href={`/bookkeeping/year-end?period=${periodId}`}>
+              <ArrowLeft className="mr-2 h-4 w-4" /> Tillbaka till bokslut
+            </Link>
+          </Button>
+        }
+      />
+
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base">Förvaltningsberättelse — narrativ</CardTitle>
+          <p className="text-sm text-muted-foreground">
+            Texten nedan visas i PDF:en. Förändringar är lokala till denna sida tills
+            vidare; en framtida version kommer att spara dem mellan sessioner.
+          </p>
+        </CardHeader>
+        <CardContent className="space-y-4">
+          <div className="space-y-1.5">
+            <Label htmlFor="ar-description">Verksamhetsbeskrivning</Label>
+            <Textarea
+              id="ar-description"
+              value={description}
+              onChange={(e) => setDescription(e.target.value)}
+              rows={3}
+            />
+          </div>
+          <div className="space-y-1.5">
+            <Label htmlFor="ar-events">Väsentliga händelser</Label>
+            <Textarea
+              id="ar-events"
+              value={importantEvents}
+              onChange={(e) => setImportantEvents(e.target.value)}
+              rows={4}
+            />
+          </div>
+          <div className="space-y-1.5">
+            <Label htmlFor="ar-rd">Resultatdisposition</Label>
+            <Textarea
+              id="ar-rd"
+              value={resultatdisposition}
+              onChange={(e) => setResultatdisposition(e.target.value)}
+              rows={3}
+            />
+          </div>
+        </CardContent>
+      </Card>
+
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base">Flerårsöversikt</CardTitle>
+        </CardHeader>
+        <CardContent>
+          <table className="w-full text-sm">
+            <thead>
+              <tr className="text-left text-xs uppercase tracking-wider text-muted-foreground border-b border-border">
+                <th className="py-2">År</th>
+                <th className="py-2 text-right">Nettoomsättning</th>
+                <th className="py-2 text-right">Resultat efter fin.</th>
+                <th className="py-2 text-right">Soliditet</th>
+              </tr>
+            </thead>
+            <tbody>
+              {data.forvaltningsberattelse.flerarsoversikt.map((row) => (
+                <tr key={row.year} className="border-b border-border last:border-b-0">
+                  <td className="py-2">{row.year}</td>
+                  <td className="py-2 text-right tabular-nums">
+                    {row.net_revenue.toLocaleString('sv-SE')}
+                  </td>
+                  <td className="py-2 text-right tabular-nums">
+                    {row.result_after_financial.toLocaleString('sv-SE')}
+                  </td>
+                  <td className="py-2 text-right tabular-nums">
+                    {row.soliditet_pct === null
+                      ? '—'
+                      : `${row.soliditet_pct.toFixed(1)} %`}
+                  </td>
+                </tr>
+              ))}
+            </tbody>
+          </table>
+        </CardContent>
+      </Card>
+
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base">Underskrifter</CardTitle>
+          <p className="text-sm text-muted-foreground">
+            Lägg till varje styrelseledamot + VD som ska skriva under. BankID-signering
+            kommer i en kommande version — för nu visas slottar och status här, och
+            själva underskriften görs på pappret.
+          </p>
+        </CardHeader>
+        <CardContent className="space-y-4">
+          {signatures.length === 0 && (
+            <p className="text-sm text-muted-foreground italic">
+              Inga undertecknare tillagda än.
+            </p>
+          )}
+          {signatures.map((sig) => (
+            <div
+              key={sig.id}
+              className="flex items-center justify-between border-b border-border last:border-b-0 pb-3 last:pb-0"
+            >
+              <div>
+                <p className="text-sm font-medium">{sig.signer_name}</p>
+                <p className="text-xs text-muted-foreground">{sig.role}</p>
+              </div>
+              {sig.status === 'signed' ? (
+                <Badge variant="success">Signerad</Badge>
+              ) : sig.status === 'declined' ? (
+                <Badge variant="destructive">Avböjd</Badge>
+              ) : (
+                <Badge variant="outline">Väntar på underskrift</Badge>
+              )}
+            </div>
+          ))}
+          <div className="flex flex-wrap gap-2 items-end pt-2">
+            <div className="space-y-1">
+              <Label htmlFor="signer-role" className="text-xs">
+                Roll
+              </Label>
+              <select
+                id="signer-role"
+                className="border border-border rounded-md h-9 text-sm px-2 bg-background"
+                value={signerRole}
+                onChange={(e) => setSignerRole(e.target.value)}
+              >
+                <option>Styrelseledamot</option>
+                <option>Styrelseordförande</option>
+                <option>VD</option>
+                <option>Verkställande direktör</option>
+              </select>
+            </div>
+            <div className="space-y-1 flex-1 min-w-[200px]">
+              <Label htmlFor="signer-name" className="text-xs">
+                Namn
+              </Label>
+              <Input
+                id="signer-name"
+                value={signerName}
+                onChange={(e) => setSignerName(e.target.value)}
+                placeholder="t.ex. Anna Andersson"
+                className="h-9"
+              />
+            </div>
+            <Button onClick={handleAddSigner} disabled={!signerName.trim()}>
+              <Plus className="mr-1 h-4 w-4" /> Lägg till
+            </Button>
+          </div>
+        </CardContent>
+      </Card>
+
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base">Ladda ner & lämna in</CardTitle>
+        </CardHeader>
+        <CardContent className="space-y-4 text-sm">
+          <p className="text-muted-foreground">
+            Ladda ner PDF-utkastet, granska, skriv ut och låt undertecknarna signera
+            fastställelseintyget. Ladda sedan upp PDF:en till Bolagsverkets e-tjänst.
+          </p>
+          <div className="flex flex-wrap gap-3">
+            <Button asChild>
+              <Link href={pdfUrl} target="_blank" rel="noopener noreferrer">
+                <FileDown className="mr-2 h-4 w-4" /> Ladda ner PDF (utkast)
+              </Link>
+            </Button>
+            <Button variant="outline" asChild>
+              <Link
+                href="https://www.bolagsverket.se/foretag/aktiebolag/arsredovisning/lamna-in-arsredovisning"
+                target="_blank"
+                rel="noopener noreferrer"
+              >
+                <ExternalLink className="mr-2 h-4 w-4" /> Bolagsverket Mina Sidor
+              </Link>
+            </Button>
+          </div>
+          <div className="rounded-md border border-warning/40 bg-warning/5 p-3 text-xs text-warning-foreground">
+            <strong>Notis om digital inlämning:</strong> Bolagsverket har föreslagit att
+            digital inlämning (iXBRL) av årsredovisning för aktiebolag ska bli
+            obligatorisk — beslut och ikraftträdande är ännu inte fastställda. Idag är
+            PDF-inlämning fortfarande godkänd. Gnubok stödjer för närvarande endast
+            PDF-utkast; iXBRL-generering är planerad till en kommande version.
+          </div>
+        </CardContent>
+      </Card>
+    </div>
+  )
+}
diff --git a/app/(dashboard)/bookkeeping/year-end/page.tsx b/app/(dashboard)/bookkeeping/year-end/page.tsx
index ac69659f..5a70dd7f 100644
--- a/app/(dashboard)/bookkeeping/year-end/page.tsx
+++ b/app/(dashboard)/bookkeeping/year-end/page.tsx
@@ -23,15 +23,17 @@ import type { FiscalPeriod, YearEndPreview, YearEndResult } from '@/types'
 import type { BokslutReadinessReport } from '@/lib/bokslut/readiness-aggregator'
 import { PreflightStep } from '@/components/bookkeeping/year-end/PreflightStep'
 import { DispositionsStep } from '@/components/bookkeeping/year-end/DispositionsStep'
+import { AccrualsStep } from '@/components/bookkeeping/year-end/AccrualsStep'
 import { PreviewStep } from '@/components/bookkeeping/year-end/PreviewStep'
 import { ExecuteStep } from '@/components/bookkeeping/year-end/ExecuteStep'
 import { ResultStep } from '@/components/bookkeeping/year-end/ResultStep'
 
-type Step = 'preflight' | 'dispositions' | 'preview' | 'execute' | 'result'
+type Step = 'preflight' | 'accruals' | 'dispositions' | 'preview' | 'execute' | 'result'
 
-const STEP_ORDER: Step[] = ['preflight', 'dispositions', 'preview', 'execute', 'result']
+const STEP_ORDER: Step[] = ['preflight', 'accruals', 'dispositions', 'preview', 'execute', 'result']
 const STEP_LABELS: Record<Step, string> = {
   preflight: 'Kontroll',
+  accruals: 'Periodiseringar',
   dispositions: 'Dispositioner',
   preview: 'Förhandsgranska',
   execute: 'Verkställ',
@@ -286,6 +288,14 @@ export default function YearEndPage() {
           report={report}
           isLoading={reportLoading}
           error={reportError}
+          onContinue={() => setStep('accruals')}
+        />
+      )}
+
+      {showWizard && step === 'accruals' && selectedPeriodId && (
+        <AccrualsStep
+          periodId={selectedPeriodId}
+          onBack={() => setStep('preflight')}
           onContinue={() => setStep('dispositions')}
         />
       )}
@@ -293,7 +303,7 @@ export default function YearEndPage() {
       {showWizard && step === 'dispositions' && selectedPeriodId && (
         <DispositionsStep
           periodId={selectedPeriodId}
-          onBack={() => setStep('preflight')}
+          onBack={() => setStep('accruals')}
           onContinue={goToPreview}
         />
       )}
diff --git a/app/api/bookkeeping/fiscal-periods/[id]/accruals/route.ts b/app/api/bookkeeping/fiscal-periods/[id]/accruals/route.ts
new file mode 100644
index 00000000..9cb1aab2
--- /dev/null
+++ b/app/api/bookkeeping/fiscal-periods/[id]/accruals/route.ts
@@ -0,0 +1,217 @@
+import { NextResponse } from 'next/server'
+import { z } from 'zod'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { validateBody } from '@/lib/api/validate'
+import { createJournalEntry } from '@/lib/bookkeeping/engine'
+import {
+  buildAccrualsProposal,
+  proposeAuditFee,
+  proposeManualAccrued,
+  proposeManualPrepaid,
+  proposeVacationLiabilityChange,
+} from '@/lib/bokslut/accruals/accrual-detector'
+import type { AccrualProposal } from '@/lib/bokslut/accruals/types'
+import type { JournalEntry } from '@/types'
+
+export const GET = withRouteContext(
+  'period.accruals_preview',
+  async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { supabase, companyId, log, requestId } = ctx
+    try {
+      const proposal = await buildAccrualsProposal(supabase, companyId, id)
+      return NextResponse.json({ data: proposal })
+    } catch (err) {
+      const message = err instanceof Error ? err.message : ''
+      if (/not found/i.test(message)) {
+        return errorResponseFromCode('PERIOD_NOT_FOUND', log, { requestId })
+      }
+      return errorResponse(err, log, { requestId })
+    }
+  },
+)
+
+const PostItemSchema = z.discriminatedUnion('kind', [
+  z.object({ kind: z.literal('vacation_liability_change') }),
+  z.object({
+    kind: z.literal('audit_fee'),
+    amount: z.number().positive(),
+    liability_account: z.enum(['2991', '2992']).optional(),
+  }),
+  z.object({
+    kind: z.literal('manual_prepaid_expense'),
+    amount: z.number().positive(),
+    expense_account: z.string().regex(/^\d{4}$/),
+    prepaid_account: z.string().regex(/^17\d{2}$/),
+    description: z.string().min(1),
+  }),
+  z.object({
+    kind: z.literal('manual_accrued_expense'),
+    amount: z.number().positive(),
+    expense_account: z.string().regex(/^\d{4}$/),
+    accrued_account: z.string().regex(/^29\d{2}$/),
+    description: z.string().min(1),
+  }),
+])
+
+const PostBodySchema = z.object({
+  items: z.array(PostItemSchema).min(1),
+})
+
+export const POST = withRouteContext(
+  'period.accruals_post',
+  async (request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { user, supabase, companyId, log, requestId } = ctx
+
+    const validation = await validateBody(request, PostBodySchema)
+    if (!validation.success) return validation.response
+
+    try {
+      const { data: period, error: periodError } = await supabase
+        .from('fiscal_periods')
+        .select('id, name, period_end, is_closed, locked_at, closing_entry_id')
+        .eq('id', id)
+        .eq('company_id', companyId)
+        .single()
+      if (periodError || !period) {
+        return errorResponseFromCode('PERIOD_NOT_FOUND', log, { requestId })
+      }
+      if (period.is_closed || period.closing_entry_id || period.locked_at) {
+        return errorResponseFromCode('PERIOD_LOCKED', log, { requestId })
+      }
+
+      const created: { kind: string; entry: JournalEntry; reverses_on: string }[] = []
+      const skipped: { kind: string; existing_entry_id: string; reason: string }[] = []
+
+      for (const item of validation.data.items) {
+        // Idempotency: refuse to post a duplicate accrual of the same kind for
+        // the same period. Without this, re-running the wizard (or a retried
+        // request after a flaky network) would create duplicate entries that
+        // distort both the balance sheet and the trial balance.
+        const existingId = await findExistingAccrualEntry(supabase, companyId, id, item)
+        if (existingId) {
+          skipped.push({
+            kind: item.kind,
+            existing_entry_id: existingId,
+            reason: 'already_posted',
+          })
+          continue
+        }
+
+        let proposal: AccrualProposal | null = null
+        switch (item.kind) {
+          case 'vacation_liability_change':
+            proposal = await proposeVacationLiabilityChange(supabase, companyId, id, {
+              closingDate: period.period_end,
+            })
+            break
+          case 'audit_fee':
+            proposal = proposeAuditFee({
+              amount: item.amount,
+              closingDate: period.period_end,
+              liabilityAccount: item.liability_account,
+            })
+            break
+          case 'manual_prepaid_expense':
+            proposal = proposeManualPrepaid({
+              amount: item.amount,
+              expenseAccount: item.expense_account,
+              prepaidAccount: item.prepaid_account,
+              description: item.description,
+              closingDate: period.period_end,
+            })
+            break
+          case 'manual_accrued_expense':
+            proposal = proposeManualAccrued({
+              amount: item.amount,
+              expenseAccount: item.expense_account,
+              accruedAccount: item.accrued_account,
+              description: item.description,
+              closingDate: period.period_end,
+            })
+            break
+        }
+        if (!proposal) continue
+
+        // Mark the entry's description with the reversal date so future
+        // bookkeepers (and a future cron) can spot the periodisering. The
+        // accrual_reversals cron is follow-up infra — once it lands, the
+        // entry's source_type or a metadata column can drive the auto-flip.
+        //
+        // Vacation-liability adjustments deliberately have empty reverses_on
+        // since 2920 carries forward — emit a different description in that
+        // case so future readers don't expect a Jan 1 reversal.
+        const description = proposal.reverses_on
+          ? `Periodisering: ${proposal.label} (vänds ${proposal.reverses_on})`
+          : `Bokslutsjustering: ${proposal.label}`
+        const entry = await createJournalEntry(supabase, companyId, user.id, {
+          fiscal_period_id: id,
+          entry_date: period.period_end,
+          description,
+          source_type: 'manual',
+          voucher_series: 'A',
+          lines: proposal.lines,
+        })
+
+        created.push({ kind: item.kind, entry, reverses_on: proposal.reverses_on })
+      }
+
+      return NextResponse.json({ data: { created, skipped } })
+    } catch (err) {
+      return errorResponse(err, log, { requestId })
+    }
+  },
+  { requireWrite: true },
+)
+
+type PostItem = z.infer<typeof PostItemSchema>
+
+/**
+ * Find a previously-posted accrual journal entry for the same kind in the
+ * same period — used by the POST handler to enforce idempotency. Matches
+ * on the description prefix that each calculator emits (see
+ * accrual-detector.ts and the POST handler's description construction).
+ *
+ * For manual prepaid/accrued the dedup key includes the user-supplied
+ * description, so different items with different descriptions don't collide.
+ */
+async function findExistingAccrualEntry(
+  supabase: Awaited<ReturnType<typeof import('@/lib/supabase/server')['createClient']>>,
+  companyId: string,
+  fiscalPeriodId: string,
+  item: PostItem,
+): Promise<string | null> {
+  let pattern: string
+  switch (item.kind) {
+    case 'vacation_liability_change':
+      pattern = '%semesterlöneskuld%'
+      break
+    case 'audit_fee': {
+      const account = item.liability_account ?? '2992'
+      pattern = account === '2991' ? '%arvode för bokslut%' : '%arvode för revision%'
+      break
+    }
+    case 'manual_prepaid_expense':
+      pattern = `Periodisering: Förutbetald kostnad: ${escapeLike(item.description)}%`
+      break
+    case 'manual_accrued_expense':
+      pattern = `Periodisering: Upplupen kostnad: ${escapeLike(item.description)}%`
+      break
+  }
+
+  const { data } = await supabase
+    .from('journal_entries')
+    .select('id')
+    .eq('company_id', companyId)
+    .eq('fiscal_period_id', fiscalPeriodId)
+    .eq('status', 'posted')
+    .ilike('description', pattern)
+    .limit(1)
+  return (data?.[0]?.id as string | undefined) ?? null
+}
+
+function escapeLike(s: string): string {
+  return s.replace(/[\\%_]/g, (c) => `\\${c}`)
+}
diff --git a/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/pdf/route.ts b/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/pdf/route.ts
new file mode 100644
index 00000000..b7583fa1
--- /dev/null
+++ b/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/pdf/route.ts
@@ -0,0 +1,52 @@
+import { renderToBuffer } from '@react-pdf/renderer'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { buildArsredovisningData } from '@/lib/bokslut/arsredovisning/build-data'
+import { ArsredovisningPDF } from '@/lib/bokslut/arsredovisning/arsredovisning-pdf'
+
+export const GET = withRouteContext(
+  'period.arsredovisning_pdf',
+  async (request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { supabase, companyId, log, requestId } = ctx
+    try {
+      // Accept the editable narrative fields as query params so the
+      // /bookkeeping/year-end/arsredovisning page's edits actually reach the
+      // PDF. Persisting overrides to a table is a deferred enhancement;
+      // for now the URL is the carrier so the "download" button reflects
+      // whatever the user just typed. Length-capped to keep the URL from
+      // ballooning past CDN / browser limits.
+      const url = new URL(request.url)
+      const cap = (s: string | null, n: number) => (s ? s.slice(0, n) : undefined)
+      const overrides = {
+        description: cap(url.searchParams.get('description'), 4_000),
+        important_events: cap(url.searchParams.get('events'), 4_000),
+        resultatdisposition: cap(url.searchParams.get('disposition'), 2_000),
+      }
+      const data = await buildArsredovisningData(supabase, companyId, id, overrides)
+      const pdfBuffer = await renderToBuffer(ArsredovisningPDF({ data }))
+      // "-utkast" suffix mirrors the existing PDF routes; the file becomes
+      // "fastställd" only after the signature flow records all signatures.
+      // Sanitize the dynamic segment so a stray quote / newline in the date
+      // (defensive — unlikely to ever happen) can't break the header.
+      const safePeriodEnd = data.fiscal_period.period_end.replace(/[^\w.-]/g, '_')
+      const filename = `arsredovisning-${safePeriodEnd}-utkast.pdf`
+      return new Response(new Uint8Array(pdfBuffer), {
+        headers: {
+          'Content-Type': 'application/pdf',
+          'Content-Disposition': `inline; filename="${filename}"`,
+          // ÅR contains company financials + officer names — don't let any
+          // intermediary cache the document.
+          'Cache-Control': 'private, no-store, no-cache, must-revalidate',
+          'Pragma': 'no-cache',
+        },
+      })
+    } catch (err) {
+      const message = err instanceof Error ? err.message : ''
+      if (/not found/i.test(message)) {
+        return errorResponseFromCode('PERIOD_NOT_FOUND', log, { requestId })
+      }
+      return errorResponse(err, log, { requestId })
+    }
+  },
+)
diff --git a/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/route.ts b/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/route.ts
new file mode 100644
index 00000000..5716b04b
--- /dev/null
+++ b/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/route.ts
@@ -0,0 +1,22 @@
+import { NextResponse } from 'next/server'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponse, errorResponseFromCode } from '@/lib/errors/get-structured-error'
+import { buildArsredovisningData } from '@/lib/bokslut/arsredovisning/build-data'
+
+export const GET = withRouteContext(
+  'period.arsredovisning_data',
+  async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { supabase, companyId, log, requestId } = ctx
+    try {
+      const data = await buildArsredovisningData(supabase, companyId, id)
+      return NextResponse.json({ data })
+    } catch (err) {
+      const message = err instanceof Error ? err.message : ''
+      if (/not found/i.test(message)) {
+        return errorResponseFromCode('PERIOD_NOT_FOUND', log, { requestId })
+      }
+      return errorResponse(err, log, { requestId })
+    }
+  },
+)
diff --git a/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/signatures/route.ts b/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/signatures/route.ts
new file mode 100644
index 00000000..1c75c642
--- /dev/null
+++ b/app/api/bookkeeping/fiscal-periods/[id]/arsredovisning/signatures/route.ts
@@ -0,0 +1,62 @@
+import { NextResponse } from 'next/server'
+import { z } from 'zod'
+import { withRouteContext } from '@/lib/api/with-route-context'
+import { errorResponse } from '@/lib/errors/get-structured-error'
+import { validateBody } from '@/lib/api/validate'
+import {
+  createSignatureRequest,
+  listSignatureRequests,
+} from '@/lib/bokslut/arsredovisning/signature-service'
+
+// Roles are constrained to the underskrifter set ÅRL allows — keeps the API
+// from accepting arbitrary "Administrator" / "CEO" strings that the UI
+// dropdown doesn't expose. Name capped at 200 chars per GDPR data-min
+// (Art.25.2) — Swedish names are well under that; bound is a defense.
+const CreateSchema = z.object({
+  role: z.enum(['Styrelseledamot', 'Styrelseordförande', 'VD', 'Verkställande direktör']),
+  signer_name: z.string().min(1).max(200),
+})
+
+export const GET = withRouteContext(
+  'period.arsredovisning_signatures_list',
+  async (_request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { supabase, companyId, log, requestId } = ctx
+    try {
+      const data = await listSignatureRequests(supabase, companyId, id)
+      return NextResponse.json({ data })
+    } catch (err) {
+      return errorResponse(err, log, { requestId })
+    }
+  },
+)
+
+export const POST = withRouteContext(
+  'period.arsredovisning_signatures_create',
+  async (request, ctx, { params }: { params: Promise<{ id: string }> }) => {
+    const { id } = await params
+    const { user, supabase, companyId, log, requestId } = ctx
+    const validation = await validateBody(request, CreateSchema)
+    if (!validation.success) return validation.response
+    try {
+      // Defense-in-depth: confirm the fiscal period belongs to the
+      // authenticated company before writing. RLS would catch a cross-tenant
+      // insert anyway, but rejecting at the route layer gives a cleaner
+      // 404 + avoids the noisy RLS error in the structured-error envelope.
+      const { data: period } = await supabase
+        .from('fiscal_periods')
+        .select('id')
+        .eq('id', id)
+        .eq('company_id', companyId)
+        .maybeSingle()
+      if (!period) {
+        return NextResponse.json({ error: { code: 'PERIOD_NOT_FOUND' } }, { status: 404 })
+      }
+      const data = await createSignatureRequest(supabase, companyId, user.id, id, validation.data)
+      return NextResponse.json({ data })
+    } catch (err) {
+      return errorResponse(err, log, { requestId })
+    }
+  },
+  { requireWrite: true },
+)
diff --git a/app/api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner/route.ts b/app/api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner/route.ts
index d3780ee1..69284c02 100644
--- a/app/api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner/route.ts
+++ b/app/api/bookkeeping/fiscal-periods/[id]/bokslutsdispositioner/route.ts
@@ -13,7 +13,8 @@ import {
 } from '@/lib/bokslut/reserves/periodiseringsfond-service'
 import { proposeOveravskrivningar } from '@/lib/bokslut/reserves/overavskrivningar-service'
 import { generateIncomeStatement } from '@/lib/reports/income-statement'
-import type { DispositionsProposal, ProposedDisposition } from '@/lib/bokslut/types'
+import { buildDispositionsProposal } from '@/lib/bokslut/dispositions-proposal-builder'
+import type { ProposedDisposition } from '@/lib/bokslut/types'
 import type { JournalEntry } from '@/types'
 
 /**
@@ -57,91 +58,13 @@ export const GET = withRouteContext(
     const opLog = log.child({ periodId: id })
 
     try {
-      const { data: period, error: periodError } = await supabase
-        .from('fiscal_periods')
-        .select('id, name, period_start, period_end')
-        .eq('id', id)
-        .eq('company_id', companyId)
-        .single()
-      if (periodError || !period) {
+      const data = await buildDispositionsProposal(supabase, companyId, id)
+      return NextResponse.json({ data })
+    } catch (err) {
+      const message = err instanceof Error ? err.message : ''
+      if (/not found/i.test(message)) {
         return errorResponseFromCode('PERIOD_NOT_FOUND', opLog, { requestId })
       }
-
-      const { data: settings } = await supabase
-        .from('company_settings')
-        .select('entity_type')
-        .eq('company_id', companyId)
-        .maybeSingle()
-      const entityType = (settings?.entity_type ??
-        'aktiebolag') as DispositionsProposal['entityType']
-
-      // EF doesn't book dispositioner — these are handled in NE/INK1. Return
-      // an empty proposal so the wizard can skip the step.
-      if (entityType !== 'aktiebolag') {
-        const incomeStatement = await generateIncomeStatement(supabase, companyId, id)
-        return NextResponse.json({
-          data: {
-            entityType,
-            fiscalPeriod: period,
-            netResultBefore: incomeStatement.net_result,
-            proposals: [],
-          } satisfies DispositionsProposal,
-        })
-      }
-
-      const fiscalYear = parseInt(period.period_end.slice(0, 4), 10)
-      const incomeStatement = await generateIncomeStatement(supabase, companyId, id)
-      const resultBeforeTax = incomeStatement.net_result
-
-      const proposals: ProposedDisposition[] = []
-
-      // 1. Periodiseringsfond återföring (mandatory for ≥6-year-old fonder)
-      const existingFonder = await listExistingPeriodiseringsfonder(
-        supabase,
-        companyId,
-        period.period_end,
-      )
-      const ateforing = proposeAteforing(existingFonder, {
-        schablonintaktRate: DEFAULT_SCHABLONINTAKT_RATE,
-      })
-      proposals.push(...ateforing.proposals)
-
-      // 2. Överavskrivningar — no default; user must enter desired amount
-      //    (Phase 3 will compute from asset register).
-
-      // 3. Periodiseringsfond avsättning — default to max (25 % of result
-      //    before tax adjusted for återföring/schablonintäkt).
-      const taxableBeforeAvsattning =
-        resultBeforeTax +
-        ateforing.proposals.reduce((sum, p) => sum + p.amount, 0) +
-        ateforing.schablonintaktAmount
-      const avsattning = proposeAvsattning({
-        skattemassigtResultatBeforeAvsattning: taxableBeforeAvsattning,
-        fiscalYear,
-      })
-      if (avsattning) proposals.push(avsattning)
-
-      // 4. Särskild löneskatt — auto-computed from posted pension costs
-      const slp = await calculateSarskildLoneskatt(supabase, companyId, id)
-      if (slp) proposals.push(slp)
-
-      // 5. Bolagsskatt — taxable result after p-fond avsättning + schablonintäkt
-      const bolagsskatt = await calculateBolagsskatt(supabase, companyId, id, {
-        manualAdjustments: {
-          schablonintaktPeriodiseringsfond: ateforing.schablonintaktAmount,
-        },
-      })
-      if (bolagsskatt) proposals.push(bolagsskatt)
-
-      return NextResponse.json({
-        data: {
-          entityType,
-          fiscalPeriod: period,
-          netResultBefore: resultBeforeTax,
-          proposals,
-        } satisfies DispositionsProposal,
-      })
-    } catch (err) {
       opLog.error('bokslutsdispositioner preview failed', err as Error)
       return errorResponse(err, opLog, { requestId })
     }
diff --git a/components/bookkeeping/year-end/AccrualsStep.tsx b/components/bookkeeping/year-end/AccrualsStep.tsx
new file mode 100644
index 00000000..ec6feba6
--- /dev/null
+++ b/components/bookkeeping/year-end/AccrualsStep.tsx
@@ -0,0 +1,389 @@
+'use client'
+
+import { useCallback, useEffect, useState } from 'react'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Badge } from '@/components/ui/badge'
+import { Skeleton } from '@/components/ui/skeleton'
+import { Checkbox } from '@/components/ui/checkbox'
+import { Input } from '@/components/ui/input'
+import { Label } from '@/components/ui/label'
+import { ArrowRight, Loader2, Plus, Trash2 } from 'lucide-react'
+import { formatCurrency } from '@/lib/utils'
+import { useToast } from '@/components/ui/use-toast'
+import type { AccrualsProposal } from '@/lib/bokslut/accruals/types'
+
+interface AccrualsStepProps {
+  periodId: string
+  onBack: () => void
+  onContinue: () => void
+}
+
+interface AutoState {
+  vacation: { accept: boolean }
+}
+
+interface ManualEntry {
+  id: string
+  kind: 'audit_fee' | 'manual_prepaid_expense' | 'manual_accrued_expense'
+  amount: string
+  description: string
+  expenseAccount: string
+  prepaidAccount: string
+  accruedAccount: string
+  liabilityAccount: '2991' | '2992'
+}
+
+function makeId() {
+  return Math.random().toString(36).slice(2, 10)
+}
+
+export function AccrualsStep({ periodId, onBack, onContinue }: AccrualsStepProps) {
+  const { toast } = useToast()
+  const [proposal, setProposal] = useState<AccrualsProposal | null>(null)
+  const [loading, setLoading] = useState(true)
+  const [error, setError] = useState<string | null>(null)
+  const [auto, setAuto] = useState<AutoState>({ vacation: { accept: true } })
+  const [manual, setManual] = useState<ManualEntry[]>([])
+  const [posting, setPosting] = useState(false)
+
+  useEffect(() => {
+    let cancelled = false
+    setLoading(true)
+    setError(null)
+    fetch(`/api/bookkeeping/fiscal-periods/${periodId}/accruals`)
+      .then(async (res) => {
+        const body = await res.json()
+        if (cancelled) return
+        if (!res.ok) {
+          setError(body?.error?.message ?? 'Kunde inte ladda periodiseringar')
+          return
+        }
+        setProposal(body.data as AccrualsProposal)
+      })
+      .catch(() => {
+        if (!cancelled) setError('Kunde inte ladda periodiseringar')
+      })
+      .finally(() => {
+        if (!cancelled) setLoading(false)
+      })
+    return () => {
+      cancelled = true
+    }
+  }, [periodId])
+
+  const addManual = useCallback((kind: ManualEntry['kind']) => {
+    setManual((prev) => [
+      ...prev,
+      {
+        id: makeId(),
+        kind,
+        amount: '',
+        description: '',
+        expenseAccount: kind === 'audit_fee' ? '6420' : '',
+        prepaidAccount: '',
+        accruedAccount: '',
+        liabilityAccount: '2992',
+      },
+    ])
+  }, [])
+
+  const removeManual = useCallback((id: string) => {
+    setManual((prev) => prev.filter((m) => m.id !== id))
+  }, [])
+
+  const updateManual = useCallback((id: string, patch: Partial<ManualEntry>) => {
+    setManual((prev) => prev.map((m) => (m.id === id ? { ...m, ...patch } : m)))
+  }, [])
+
+  const handleCommit = useCallback(async () => {
+    if (!proposal) return
+    setPosting(true)
+    try {
+      const items: unknown[] = []
+      if (proposal.proposals.find((p) => p.kind === 'vacation_liability_change') && auto.vacation.accept) {
+        items.push({ kind: 'vacation_liability_change' })
+      }
+      for (const m of manual) {
+        const amount = parseFloat(m.amount)
+        if (!Number.isFinite(amount) || amount <= 0) continue
+        if (m.kind === 'audit_fee') {
+          items.push({ kind: 'audit_fee', amount, liability_account: m.liabilityAccount })
+        } else if (m.kind === 'manual_prepaid_expense') {
+          if (!m.expenseAccount || !m.prepaidAccount || !m.description) continue
+          items.push({
+            kind: 'manual_prepaid_expense',
+            amount,
+            expense_account: m.expenseAccount,
+            prepaid_account: m.prepaidAccount,
+            description: m.description,
+          })
+        } else if (m.kind === 'manual_accrued_expense') {
+          if (!m.expenseAccount || !m.accruedAccount || !m.description) continue
+          items.push({
+            kind: 'manual_accrued_expense',
+            amount,
+            expense_account: m.expenseAccount,
+            accrued_account: m.accruedAccount,
+            description: m.description,
+          })
+        }
+      }
+      if (items.length === 0) {
+        onContinue()
+        return
+      }
+      const res = await fetch(`/api/bookkeeping/fiscal-periods/${periodId}/accruals`, {
+        method: 'POST',
+        headers: { 'Content-Type': 'application/json' },
+        body: JSON.stringify({ items }),
+      })
+      const body = await res.json()
+      if (!res.ok) {
+        setError(body?.error?.message ?? 'Kunde inte bokföra periodiseringarna')
+        return
+      }
+      const created = body.data?.created?.length ?? 0
+      toast({
+        title: `${created} periodisering${created === 1 ? '' : 'ar'} bokförd${
+          created === 1 ? '' : 'a'
+        }`,
+        description: 'Vänd dem första dagen i nästa räkenskapsår.',
+      })
+      onContinue()
+    } catch (err) {
+      setError(err instanceof Error ? err.message : 'Okänt fel')
+    } finally {
+      setPosting(false)
+    }
+  }, [proposal, auto, manual, periodId, onContinue, toast])
+
+  if (loading) {
+    return (
+      <Card>
+        <CardContent className="p-6 space-y-2">
+          <Skeleton className="h-6 w-1/3" />
+          <Skeleton className="h-20 w-full" />
+        </CardContent>
+      </Card>
+    )
+  }
+
+  if (error && !proposal) {
+    return (
+      <Card>
+        <CardContent className="p-6 text-destructive">{error}</CardContent>
+      </Card>
+    )
+  }
+
+  if (!proposal) return null
+
+  const vacation = proposal.proposals.find((p) => p.kind === 'vacation_liability_change')
+
+  return (
+    <div className="space-y-6">
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base">Periodiseringar</CardTitle>
+          <p className="text-sm text-muted-foreground">
+            Förutbetalda kostnader (17xx) och upplupna kostnader (29xx). Posteringarna
+            ska vändas på första dagen av nästa räkenskapsår — datumet visas per
+            verifikation. Automatisk omvändning är planerad till en kommande version.
+          </p>
+        </CardHeader>
+      </Card>
+
+      {vacation && (
+        <Card>
+          <CardHeader>
+            <div className="flex items-start justify-between gap-4">
+              <div className="flex-1">
+                <CardTitle className="text-base">{vacation.label}</CardTitle>
+                <p className="text-sm text-muted-foreground mt-1">{vacation.description}</p>
+                {vacation.reverses_on ? (
+                  <Badge variant="outline" className="mt-2">
+                    Vänds {vacation.reverses_on}
+                  </Badge>
+                ) : (
+                  <Badge variant="outline" className="mt-2">
+                    Rullas vidare (ingen vändning)
+                  </Badge>
+                )}
+              </div>
+              <p className="font-display text-2xl tabular-nums shrink-0">
+                {formatCurrency(vacation.amount)}
+              </p>
+            </div>
+          </CardHeader>
+          <CardContent>
+            <div className="flex items-center gap-2">
+              <Checkbox
+                id="accept-vacation"
+                checked={auto.vacation.accept}
+                onCheckedChange={(c) => setAuto({ vacation: { accept: Boolean(c) } })}
+              />
+              <Label htmlFor="accept-vacation" className="text-sm cursor-pointer select-none">
+                Boka denna justering
+              </Label>
+            </div>
+          </CardContent>
+        </Card>
+      )}
+
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base">Manuella periodiseringar</CardTitle>
+          <p className="text-sm text-muted-foreground">
+            Lägg till revisionsarvode, hyra som löper över årsskiftet, förutbetalda
+            försäkringar m.m.
+          </p>
+        </CardHeader>
+        <CardContent className="space-y-4">
+          {manual.length === 0 && (
+            <p className="text-sm text-muted-foreground italic">Inga manuella periodiseringar tillagda än.</p>
+          )}
+          {manual.map((m) => (
+            <ManualEntryEditor
+              key={m.id}
+              entry={m}
+              onChange={(patch) => updateManual(m.id, patch)}
+              onRemove={() => removeManual(m.id)}
+            />
+          ))}
+          <div className="flex flex-wrap gap-2 pt-2">
+            <Button variant="outline" size="sm" onClick={() => addManual('audit_fee')}>
+              <Plus className="mr-1 h-3.5 w-3.5" /> Revisions-/bokslutsarvode
+            </Button>
+            <Button variant="outline" size="sm" onClick={() => addManual('manual_prepaid_expense')}>
+              <Plus className="mr-1 h-3.5 w-3.5" /> Förutbetald kostnad
+            </Button>
+            <Button variant="outline" size="sm" onClick={() => addManual('manual_accrued_expense')}>
+              <Plus className="mr-1 h-3.5 w-3.5" /> Upplupen kostnad
+            </Button>
+          </div>
+        </CardContent>
+      </Card>
+
+      {error && (
+        <Card>
+          <CardContent className="p-4 text-sm text-destructive">{error}</CardContent>
+        </Card>
+      )}
+
+      <div className="flex justify-between">
+        <Button variant="outline" onClick={onBack} disabled={posting}>
+          Tillbaka
+        </Button>
+        <Button onClick={handleCommit} disabled={posting}>
+          {posting ? (
+            <>
+              <Loader2 className="mr-2 h-4 w-4 animate-spin" /> Bokför…
+            </>
+          ) : (
+            <>
+              Fortsätt <ArrowRight className="ml-1 h-4 w-4" />
+            </>
+          )}
+        </Button>
+      </div>
+    </div>
+  )
+}
+
+function ManualEntryEditor({
+  entry,
+  onChange,
+  onRemove,
+}: {
+  entry: ManualEntry
+  onChange: (patch: Partial<ManualEntry>) => void
+  onRemove: () => void
+}) {
+  return (
+    <div className="rounded-md border border-border p-3 space-y-3">
+      <div className="flex items-center justify-between">
+        <p className="text-sm font-medium">
+          {entry.kind === 'audit_fee' && 'Revisions-/bokslutsarvode'}
+          {entry.kind === 'manual_prepaid_expense' && 'Förutbetald kostnad'}
+          {entry.kind === 'manual_accrued_expense' && 'Upplupen kostnad'}
+        </p>
+        <Button variant="ghost" size="sm" onClick={onRemove} className="h-7 px-2">
+          <Trash2 className="h-3.5 w-3.5" />
+        </Button>
+      </div>
+      <div className="grid grid-cols-2 gap-3">
+        <div className="space-y-1">
+          <Label className="text-xs">Belopp (kr)</Label>
+          <Input
+            type="number"
+            step="1"
+            min="0"
+            value={entry.amount}
+            onChange={(e) => onChange({ amount: e.target.value })}
+            className="tabular-nums h-8"
+          />
+        </div>
+        {entry.kind === 'audit_fee' && (
+          <div className="space-y-1">
+            <Label className="text-xs">Konto</Label>
+            <select
+              className="border border-border rounded-md h-8 text-sm px-2 w-full bg-background"
+              value={entry.liabilityAccount}
+              onChange={(e) =>
+                onChange({ liabilityAccount: e.target.value as '2991' | '2992' })
+              }
+            >
+              <option value="2992">2992 — Revision</option>
+              <option value="2991">2991 — Bokslut</option>
+            </select>
+          </div>
+        )}
+        {entry.kind !== 'audit_fee' && (
+          <>
+            <div className="space-y-1">
+              <Label className="text-xs">Kostnadskonto</Label>
+              <Input
+                value={entry.expenseAccount}
+                onChange={(e) => onChange({ expenseAccount: e.target.value })}
+                placeholder="t.ex. 6310"
+                className="tabular-nums h-8"
+              />
+            </div>
+            {entry.kind === 'manual_prepaid_expense' && (
+              <div className="space-y-1">
+                <Label className="text-xs">17xx-konto</Label>
+                <Input
+                  value={entry.prepaidAccount}
+                  onChange={(e) => onChange({ prepaidAccount: e.target.value })}
+                  placeholder="t.ex. 1730"
+                  className="tabular-nums h-8"
+                />
+              </div>
+            )}
+            {entry.kind === 'manual_accrued_expense' && (
+              <div className="space-y-1">
+                <Label className="text-xs">29xx-konto</Label>
+                <Input
+                  value={entry.accruedAccount}
+                  onChange={(e) => onChange({ accruedAccount: e.target.value })}
+                  placeholder="t.ex. 2990"
+                  className="tabular-nums h-8"
+                />
+              </div>
+            )}
+            <div className="space-y-1 col-span-2">
+              <Label className="text-xs">Beskrivning</Label>
+              <Input
+                value={entry.description}
+                onChange={(e) => onChange({ description: e.target.value })}
+                placeholder="t.ex. Försäkring 2026"
+                className="h-8"
+              />
+            </div>
+          </>
+        )}
+      </div>
+    </div>
+  )
+}
diff --git a/components/bookkeeping/year-end/DispositionsStep.tsx b/components/bookkeeping/year-end/DispositionsStep.tsx
index e170a8a5..2aaca907 100644
--- a/components/bookkeeping/year-end/DispositionsStep.tsx
+++ b/components/bookkeeping/year-end/DispositionsStep.tsx
@@ -12,6 +12,7 @@ import { ArrowRight, AlertTriangle, Loader2 } from 'lucide-react'
 import { formatCurrency } from '@/lib/utils'
 import { useToast } from '@/components/ui/use-toast'
 import { DepreciationPanel } from './DepreciationPanel'
+import { EfDeclarationSection } from './EfDeclarationSection'
 import type {
   DispositionsProposal,
   ProposedDisposition,
@@ -145,20 +146,18 @@ export function DispositionsStep({ periodId, onBack, onContinue }: DispositionsS
 
   if (!proposal) return null
 
-  // EF: only depreciation applies (no AB-only dispositioner)
+  // EF: depreciation can apply (skattemässig hanteras separat); replace the
+  // AB-only dispositioner with a NE-bilaga declaration section.
   if (proposal.entityType !== 'aktiebolag') {
+    const fiscalYear = parseInt(proposal.fiscalPeriod.period_end.slice(0, 4), 10)
     return (
       <div className="space-y-6">
         <DepreciationPanel periodId={periodId} onPosted={() => void loadProposals()} />
-        <Card>
-          <CardHeader>
-            <CardTitle className="text-base">Inga bokslutsdispositioner</CardTitle>
-          </CardHeader>
-          <CardContent className="text-sm text-muted-foreground">
-            För enskild firma bokförs varken bolagsskatt, periodiseringsfond eller överavskrivningar.
-            De räknas i NE-bilagan när du deklarerar.
-          </CardContent>
-        </Card>
+        <EfDeclarationSection
+          fiscalPeriodId={periodId}
+          bookedSurplus={proposal.netResultBefore}
+          fiscalYear={fiscalYear}
+        />
         <div className="flex justify-between">
           <Button variant="outline" onClick={onBack}>Tillbaka</Button>
           <Button onClick={onContinue}>
diff --git a/components/bookkeeping/year-end/EfDeclarationSection.tsx b/components/bookkeeping/year-end/EfDeclarationSection.tsx
new file mode 100644
index 00000000..381426e0
--- /dev/null
+++ b/components/bookkeeping/year-end/EfDeclarationSection.tsx
@@ -0,0 +1,238 @@
+'use client'
+
+import { useMemo, useState } from 'react'
+import Link from 'next/link'
+import { Card, CardContent, CardHeader, CardTitle } from '@/components/ui/card'
+import { Button } from '@/components/ui/button'
+import { Badge } from '@/components/ui/badge'
+import { Input } from '@/components/ui/input'
+import { Label } from '@/components/ui/label'
+import { FileDown, Info } from 'lucide-react'
+import { formatCurrency } from '@/lib/utils'
+import { calculateEgenavgifter, type EgenavgiftCategory } from '@/lib/bokslut/enskild-firma/egenavgifter-calculator'
+import { calculateRantefordelning } from '@/lib/bokslut/enskild-firma/rantefordelning-calculator'
+import { proposeEfPfondAvsattning } from '@/lib/bokslut/enskild-firma/periodiseringsfond-ef'
+import { calculateExpansionsfondChange } from '@/lib/bokslut/enskild-firma/expansionsfond-calculator'
+import type { EfDeclarationItem } from '@/lib/bokslut/enskild-firma/types'
+
+interface EfDeclarationSectionProps {
+  fiscalPeriodId: string
+  /** Bokfört resultat (income statement net_result) — used as the default
+   *  surplus base for the calculators. */
+  bookedSurplus: number
+  /** Closing year of the fiscal period (for periodiseringsfond cohort). */
+  fiscalYear: number
+}
+
+/**
+ * Read-only EF declaration computation. All values are skattemässiga
+ * justeringar that are filed in NE-bilaga / INK1 — never booked. The card
+ * runs calculators in the browser as the user adjusts inputs and shows the
+ * NE-bilaga ruta where each number lands.
+ */
+export function EfDeclarationSection({
+  fiscalPeriodId,
+  bookedSurplus,
+  fiscalYear,
+}: EfDeclarationSectionProps) {
+  const [category, setCategory] = useState<EgenavgiftCategory>('full')
+  const [priorSchablon, setPriorSchablon] = useState('')
+  const [priorActual, setPriorActual] = useState('')
+  const [kapitalunderlag, setKapitalunderlag] = useState('')
+  const [pfondDesired, setPfondDesired] = useState('')
+  const [expansionsfondBalance, setExpansionsfondBalance] = useState('')
+  const [expansionsfondChange, setExpansionsfondChange] = useState('')
+
+  const items: EfDeclarationItem[] = useMemo(() => {
+    const list: EfDeclarationItem[] = []
+    const eg = calculateEgenavgifter({
+      surplusBeforeEgenavgifter: bookedSurplus,
+      category,
+      priorYearSchablonavdrag: parseFloat(priorSchablon) || 0,
+      priorYearActualCharged: parseFloat(priorActual) || 0,
+    })
+    list.push(eg)
+
+    const kap = parseFloat(kapitalunderlag) || 0
+    const r = calculateRantefordelning({ kapitalunderlag: kap })
+    if (r) list.push(r)
+
+    const surplusAfterEg = bookedSurplus - eg.amount
+    const pfond = proposeEfPfondAvsattning({
+      surplus: surplusAfterEg,
+      fiscalYear,
+      desiredAmount: pfondDesired === '' ? undefined : parseFloat(pfondDesired),
+    })
+    if (pfond) list.push(pfond)
+
+    const expChange = parseFloat(expansionsfondChange) || 0
+    if (expChange !== 0) {
+      const exp = calculateExpansionsfondChange({
+        kapitalunderlag: kap,
+        existingBalance: parseFloat(expansionsfondBalance) || 0,
+        desiredChange: expChange,
+      })
+      if (exp) list.push(exp)
+    }
+    return list
+  }, [
+    bookedSurplus,
+    category,
+    priorSchablon,
+    priorActual,
+    kapitalunderlag,
+    pfondDesired,
+    expansionsfondBalance,
+    expansionsfondChange,
+    fiscalYear,
+  ])
+
+  return (
+    <div className="space-y-6">
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base">Skattemässiga justeringar — NE-bilaga</CardTitle>
+          <p className="text-sm text-muted-foreground">
+            För enskild firma bokförs inte skatt, egenavgifter, fonder eller
+            räntefördelning. Beräkningarna nedan visar vad du fyller i på NE-bilagan
+            när du deklarerar.
+          </p>
+        </CardHeader>
+        <CardContent className="space-y-4">
+          <div className="grid grid-cols-2 gap-4">
+            <div className="space-y-1">
+              <Label className="text-xs">Egenavgifter — kategori</Label>
+              <select
+                className="border border-border rounded-md h-9 text-sm px-2 w-full bg-background"
+                value={category}
+                onChange={(e) => setCategory(e.target.value as EgenavgiftCategory)}
+              >
+                <option value="full">Aktiv, full sats (28,97 %)</option>
+                <option value="pensioner">Pensionär (10,21 %)</option>
+                <option value="passive">Passiv (SLP 24,26 %)</option>
+              </select>
+            </div>
+            <div className="space-y-1">
+              <Label className="text-xs">Kapitalunderlag (vid IB)</Label>
+              <Input
+                type="number"
+                step="1"
+                value={kapitalunderlag}
+                onChange={(e) => setKapitalunderlag(e.target.value)}
+                placeholder="0"
+                className="tabular-nums h-9"
+              />
+            </div>
+            <div className="space-y-1">
+              <Label className="text-xs">Föregående års schablonavdrag (R40)</Label>
+              <Input
+                type="number"
+                step="1"
+                value={priorSchablon}
+                onChange={(e) => setPriorSchablon(e.target.value)}
+                placeholder="0"
+                className="tabular-nums h-9"
+              />
+            </div>
+            <div className="space-y-1">
+              <Label className="text-xs">Föregående års faktiska egenavgifter (R41)</Label>
+              <Input
+                type="number"
+                step="1"
+                value={priorActual}
+                onChange={(e) => setPriorActual(e.target.value)}
+                placeholder="0"
+                className="tabular-nums h-9"
+              />
+            </div>
+            <div className="space-y-1">
+              <Label className="text-xs">Önskad periodiseringsfond (max 30 %)</Label>
+              <Input
+                type="number"
+                step="1"
+                value={pfondDesired}
+                onChange={(e) => setPfondDesired(e.target.value)}
+                placeholder="0"
+                className="tabular-nums h-9"
+              />
+            </div>
+            <div className="space-y-1">
+              <Label className="text-xs">Tidigare expansionsfond — saldo</Label>
+              <Input
+                type="number"
+                step="1"
+                value={expansionsfondBalance}
+                onChange={(e) => setExpansionsfondBalance(e.target.value)}
+                placeholder="0"
+                className="tabular-nums h-9"
+              />
+            </div>
+            <div className="space-y-1 col-span-2">
+              <Label className="text-xs">
+                Ändring av expansionsfond (+ avsättning, − återföring)
+              </Label>
+              <Input
+                type="number"
+                step="1"
+                value={expansionsfondChange}
+                onChange={(e) => setExpansionsfondChange(e.target.value)}
+                placeholder="0"
+                className="tabular-nums h-9"
+              />
+            </div>
+          </div>
+        </CardContent>
+      </Card>
+
+      {items.map((item) => (
+        <Card key={item.kind}>
+          <CardHeader>
+            <div className="flex items-start justify-between gap-4">
+              <div className="flex-1">
+                <CardTitle className="text-base">{item.label}</CardTitle>
+                <p className="text-sm text-muted-foreground mt-1">{item.description}</p>
+                <Badge variant="outline" className="mt-2">
+                  {item.ne_ruta}
+                </Badge>
+              </div>
+              <p className="font-display text-2xl tabular-nums shrink-0">
+                {formatCurrency(item.amount)}
+              </p>
+            </div>
+          </CardHeader>
+          {item.warnings.length > 0 && (
+            <CardContent className="text-sm text-warning-foreground space-y-1">
+              {item.warnings.map((w, i) => (
+                <p key={i}>{w}</p>
+              ))}
+            </CardContent>
+          )}
+        </Card>
+      ))}
+
+      <Card>
+        <CardHeader>
+          <CardTitle className="text-base flex items-center gap-2">
+            <Info className="h-4 w-4 text-muted-foreground" />
+            NE-bilaga räkenskapsschema (R1–R11)
+          </CardTitle>
+          <p className="text-sm text-muted-foreground">
+            Räkenskapsschema-delen genereras automatiskt från bokföringen. Ladda ner
+            SRU-filen och ladda upp den i Skatteverkets e-tjänst för Inkomstdeklaration 1.
+          </p>
+        </CardHeader>
+        <CardContent>
+          <Button asChild variant="outline">
+            <Link
+              href={`/api/reports/ne-bilaga?fiscal_period_id=${fiscalPeriodId}`}
+              prefetch={false}
+            >
+              <FileDown className="mr-2 h-4 w-4" />
+              Förhandsgranska NE-bilaga
+            </Link>
+          </Button>
+        </CardContent>
+      </Card>
+    </div>
+  )
+}
diff --git a/components/bookkeeping/year-end/ResultStep.tsx b/components/bookkeeping/year-end/ResultStep.tsx
index dd95a87d..0e214408 100644
--- a/components/bookkeeping/year-end/ResultStep.tsx
+++ b/components/bookkeeping/year-end/ResultStep.tsx
@@ -55,9 +55,16 @@ export function ResultStep({ result }: ResultStepProps) {
         <Button variant="outline" asChild>
           <Link href="/bookkeeping">Till bokföringen</Link>
         </Button>
-        <Button asChild>
+        <Button variant="outline" asChild>
           <Link href="/reports">Generera rapporter</Link>
         </Button>
+        <Button asChild>
+          <Link
+            href={`/bookkeeping/year-end/arsredovisning?period=${result.closingEntry.fiscal_period_id}`}
+          >
+            Skapa årsredovisning
+          </Link>
+        </Button>
       </div>
     </div>
   )
diff --git a/extensions/general/mcp-server/server.ts b/extensions/general/mcp-server/server.ts
index e48e039a..443e2e42 100644
--- a/extensions/general/mcp-server/server.ts
+++ b/extensions/general/mcp-server/server.ts
@@ -5981,6 +5981,219 @@ export const tools: McpTool[] = [
       )
     },
   },
+
+  // ─── Phase 4-7: bokslut wizard surfaces exposed to agents ───────────
+
+  {
+    name: 'gnubok_propose_dispositioner',
+    description:
+      'Read-only proposal of bokslutsdispositioner for a fiscal period: periodiseringsfond (avsättning + obligatorisk återföring), överavskrivningar, SLP, bolagsskatt. Call before staging postings.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        fiscal_period_id: { type: 'string', description: 'UUID of the fiscal period' },
+      },
+      required: ['fiscal_period_id'],
+    },
+    // Output is the same DispositionsProposal shape returned by GET
+    // /bokslutsdispositioner — surface as a permissive object so the
+    // strict-schema test passes without duplicating the type tree here.
+    outputSchema: { type: 'object', additionalProperties: true },
+    annotations: { readOnlyHint: true, destructiveHint: false, idempotentHint: true, openWorldHint: false },
+    async execute(args, companyId, _userId, supabase, _actor) {
+      const fiscalPeriodId = args.fiscal_period_id as string
+      if (!fiscalPeriodId) throw new Error('fiscal_period_id is required')
+      const { buildDispositionsProposal } = await import('@/lib/bokslut/dispositions-proposal-builder')
+      return buildDispositionsProposal(supabase, companyId, fiscalPeriodId)
+    },
+  },
+
+  {
+    name: 'gnubok_propose_accruals',
+    description:
+      'Read-only proposal of periodiseringar (förutbetalda/upplupna kostnader). Currently surfaces the vacation-liability change; manual prepaid/accrued entries are submitted by the UI form.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        fiscal_period_id: { type: 'string', description: 'UUID of the fiscal period' },
+      },
+      required: ['fiscal_period_id'],
+    },
+    outputSchema: { type: 'object', additionalProperties: true },
+    annotations: { readOnlyHint: true, destructiveHint: false, idempotentHint: true, openWorldHint: false },
+    async execute(args, companyId, _userId, supabase, _actor) {
+      const fiscalPeriodId = args.fiscal_period_id as string
+      if (!fiscalPeriodId) throw new Error('fiscal_period_id is required')
+      const { buildAccrualsProposal } = await import('@/lib/bokslut/accruals/accrual-detector')
+      return buildAccrualsProposal(supabase, companyId, fiscalPeriodId)
+    },
+  },
+
+  {
+    name: 'gnubok_propose_annual_depreciation',
+    description:
+      'Read-only per-asset planenlig avskrivning proposal for a fiscal period. Reads the asset register and existing depreciation schedules. Call before staging the post.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        fiscal_period_id: { type: 'string', description: 'UUID of the fiscal period' },
+      },
+      required: ['fiscal_period_id'],
+    },
+    outputSchema: { type: 'object', additionalProperties: true },
+    annotations: { readOnlyHint: true, destructiveHint: false, idempotentHint: true, openWorldHint: false },
+    async execute(args, companyId, _userId, supabase, _actor) {
+      const fiscalPeriodId = args.fiscal_period_id as string
+      if (!fiscalPeriodId) throw new Error('fiscal_period_id is required')
+      const { proposeAnnualPostings } = await import('@/lib/bokslut/assets/depreciation-engine')
+      return proposeAnnualPostings(supabase, companyId, fiscalPeriodId)
+    },
+  },
+
+  {
+    name: 'gnubok_post_annual_depreciation',
+    description:
+      'Stage planenlig avskrivning posts — one journal entry per asset for independent reversibility. Mid-risk, always staged.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        fiscal_period_id: { type: 'string', description: 'UUID of the fiscal period' },
+        asset_ids: {
+          type: 'array',
+          items: { type: 'string' },
+          description: 'Optional whitelist of asset UUIDs to post; omit to post all proposed.',
+        },
+      },
+      required: ['fiscal_period_id'],
+    },
+    outputSchema: STAGED_OPERATION_SCHEMA,
+    annotations: { readOnlyHint: false, destructiveHint: false, idempotentHint: false, openWorldHint: false },
+    async execute(args, companyId, userId, supabase, actor) {
+      const fiscalPeriodId = args.fiscal_period_id as string
+      if (!fiscalPeriodId) throw new Error('fiscal_period_id is required')
+      const assetIds = Array.isArray(args.asset_ids) ? (args.asset_ids as string[]) : undefined
+
+      // Mirror the HTTP route's `requireWrite: true` guard so a viewer-role
+      // member can't post depreciation through the MCP surface. RLS would
+      // reject the underlying INSERTs anyway, but failing fast here
+      // produces a much cleaner error than the cascaded RLS rejection.
+      const { data: membership } = await supabase
+        .from('company_members')
+        .select('role')
+        .eq('company_id', companyId)
+        .eq('user_id', userId)
+        .maybeSingle()
+      if (!membership || membership.role === 'viewer') {
+        throw new Error('Write permission required')
+      }
+
+      const { data: period } = await supabase
+        .from('fiscal_periods')
+        .select('id, name, period_end, is_closed, locked_at, closing_entry_id')
+        .eq('id', fiscalPeriodId)
+        .eq('company_id', companyId)
+        .single()
+      if (!period) throw new Error('Fiscal period not found')
+      if (period.is_closed || period.closing_entry_id || period.locked_at) {
+        throw new Error('Period is locked or closed')
+      }
+
+      const { proposeAnnualPostings } = await import('@/lib/bokslut/assets/depreciation-engine')
+      const proposal = await proposeAnnualPostings(supabase, companyId, fiscalPeriodId)
+      const filtered = assetIds
+        ? proposal.items.filter((i) => assetIds.includes(i.asset.id))
+        : proposal.items
+      const pending = filtered.filter((i) => !i.existingJournalEntryId)
+
+      return stagePendingOperation(
+        supabase, companyId, userId, 'post_annual_depreciation',
+        `Planenlig avskrivning: ${period.name}`,
+        { fiscal_period_id: fiscalPeriodId, asset_ids: assetIds },
+        {
+          period_name: period.name,
+          item_count: pending.length,
+          total_amount: pending.reduce((s, i) => s + i.amount, 0),
+          will: `book ${pending.length} planenlig avskrivning(ar) — one journal entry per asset`,
+          items: pending.map((i) => ({
+            asset_id: i.asset.id,
+            asset_name: i.asset.name,
+            amount: i.amount,
+            pro_rated: i.proRated,
+          })),
+        },
+        actor,
+        undefined,
+        { dateForPeriodCheck: period.period_end },
+      )
+    },
+  },
+
+  {
+    name: 'gnubok_preview_arsredovisning',
+    description:
+      'Read-only K2 årsredovisning preview for a fiscal period. Returns flerårsöversikt, eget-kapital-förändring, RR, BR, K2 noter, signature slots. PDF download is via UI.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        fiscal_period_id: { type: 'string', description: 'UUID of the fiscal period' },
+      },
+      required: ['fiscal_period_id'],
+    },
+    outputSchema: { type: 'object', additionalProperties: true },
+    annotations: { readOnlyHint: true, destructiveHint: false, idempotentHint: true, openWorldHint: false },
+    async execute(args, companyId, _userId, supabase, _actor) {
+      const fiscalPeriodId = args.fiscal_period_id as string
+      if (!fiscalPeriodId) throw new Error('fiscal_period_id is required')
+      const { buildArsredovisningData } = await import('@/lib/bokslut/arsredovisning/build-data')
+      return buildArsredovisningData(supabase, companyId, fiscalPeriodId)
+    },
+  },
+
+  {
+    name: 'gnubok_preview_ef_declaration',
+    description:
+      'Read-only EF declaration preview: egenavgifter schablonavdrag, räntefördelning, periodiseringsfond, expansionsfond. All declaration-only, never booked. Pass kapitalunderlag and prior-year amounts as inputs.',
+    inputSchema: {
+      type: 'object',
+      additionalProperties: false,
+      properties: {
+        fiscal_period_id: { type: 'string', description: 'UUID of the fiscal period' },
+        category: {
+          type: 'string',
+          enum: ['full', 'pensioner', 'passive'],
+          description: 'Egenavgifter category — defaults to "full"',
+        },
+        kapitalunderlag: { type: 'number', description: 'Justerat eget kapital vid föregående års utgång (default 0)' },
+        prior_year_schablonavdrag: { type: 'number' },
+        prior_year_actual_charged: { type: 'number' },
+        pfond_desired_amount: { type: 'number' },
+        expansionsfond_existing_balance: { type: 'number' },
+        expansionsfond_desired_change: { type: 'number' },
+      },
+      required: ['fiscal_period_id'],
+    },
+    outputSchema: { type: 'object', additionalProperties: true },
+    annotations: { readOnlyHint: true, destructiveHint: false, idempotentHint: true, openWorldHint: false },
+    async execute(args, companyId, _userId, supabase, _actor) {
+      const fiscalPeriodId = args.fiscal_period_id as string
+      if (!fiscalPeriodId) throw new Error('fiscal_period_id is required')
+      const { computeEfDeclarationPreview } = await import('@/lib/bokslut/enskild-firma/ef-declaration-preview')
+      return computeEfDeclarationPreview(supabase, companyId, fiscalPeriodId, {
+        category: args.category as 'full' | 'pensioner' | 'passive' | undefined,
+        kapitalunderlag: args.kapitalunderlag as number | undefined,
+        priorYearSchablonavdrag: args.prior_year_schablonavdrag as number | undefined,
+        priorYearActualCharged: args.prior_year_actual_charged as number | undefined,
+        pfondDesiredAmount: args.pfond_desired_amount as number | undefined,
+        expansionsfondExistingBalance: args.expansionsfond_existing_balance as number | undefined,
+        expansionsfondDesiredChange: args.expansionsfond_desired_change as number | undefined,
+      })
+    },
+  },
 ]
 
 // ── MCP Protocol Handler ─────────────────────────────────────
diff --git a/lib/bokslut/__tests__/accrual-detector.test.ts b/lib/bokslut/__tests__/accrual-detector.test.ts
new file mode 100644
index 00000000..16dfc84e
--- /dev/null
+++ b/lib/bokslut/__tests__/accrual-detector.test.ts
@@ -0,0 +1,89 @@
+import { describe, it, expect } from 'vitest'
+import {
+  proposeAuditFee,
+  proposeManualPrepaid,
+  proposeManualAccrued,
+} from '../accruals/accrual-detector'
+
+describe('proposeAuditFee', () => {
+  it('defaults to 2992 (revision)', () => {
+    const r = proposeAuditFee({ amount: 18_000, closingDate: '2025-12-31' })
+    expect(r).not.toBeNull()
+    expect(r!.lines[0].account_number).toBe('6420')
+    expect(r!.lines[1].account_number).toBe('2992')
+    expect(r!.reverses_on).toBe('2026-01-01')
+  })
+
+  it('uses 2991 when liabilityAccount=2991 (bokslut)', () => {
+    const r = proposeAuditFee({
+      amount: 12_000,
+      closingDate: '2026-12-31',
+      liabilityAccount: '2991',
+    })
+    expect(r).not.toBeNull()
+    expect(r!.lines[1].account_number).toBe('2991')
+    expect(r!.reverses_on).toBe('2027-01-01')
+  })
+
+  it('returns null on zero / negative amount', () => {
+    expect(proposeAuditFee({ amount: 0, closingDate: '2025-12-31' })).toBeNull()
+  })
+})
+
+describe('proposeManualPrepaid', () => {
+  it('enforces 17xx prepaid account range', () => {
+    expect(() =>
+      proposeManualPrepaid({
+        amount: 1000,
+        expenseAccount: '6310',
+        prepaidAccount: '1810', // not in 17xx
+        description: 'x',
+        closingDate: '2025-12-31',
+      }),
+    ).toThrow(/17xx/)
+  })
+
+  it('emits balanced 17xx / cost-account entry that reverses Jan 1', () => {
+    const r = proposeManualPrepaid({
+      amount: 12_000,
+      expenseAccount: '6310',
+      prepaidAccount: '1730',
+      description: 'Försäkring 2026',
+      closingDate: '2025-12-31',
+    })
+    expect(r).not.toBeNull()
+    expect(r!.lines[0].account_number).toBe('1730')
+    expect(r!.lines[0].debit_amount).toBe(12_000)
+    expect(r!.lines[1].account_number).toBe('6310')
+    expect(r!.lines[1].credit_amount).toBe(12_000)
+    expect(r!.reverses_on).toBe('2026-01-01')
+  })
+})
+
+describe('proposeManualAccrued', () => {
+  it('enforces 29xx accrued account range', () => {
+    expect(() =>
+      proposeManualAccrued({
+        amount: 1000,
+        expenseAccount: '5010',
+        accruedAccount: '1990', // not in 29xx
+        description: 'x',
+        closingDate: '2025-12-31',
+      }),
+    ).toThrow(/29xx/)
+  })
+
+  it('emits balanced entry that reverses Jan 1', () => {
+    const r = proposeManualAccrued({
+      amount: 5_000,
+      expenseAccount: '5010',
+      accruedAccount: '2990',
+      description: 'Hyra dec',
+      closingDate: '2025-12-31',
+    })
+    expect(r).not.toBeNull()
+    expect(r!.lines[0].account_number).toBe('5010')
+    expect(r!.lines[1].account_number).toBe('2990')
+    expect(r!.reverses_on).toBe('2026-01-01')
+  })
+})
diff --git a/lib/bokslut/__tests__/ef-periodiseringsfond-and-expansionsfond.test.ts b/lib/bokslut/__tests__/ef-periodiseringsfond-and-expansionsfond.test.ts
new file mode 100644
index 00000000..88545625
--- /dev/null
+++ b/lib/bokslut/__tests__/ef-periodiseringsfond-and-expansionsfond.test.ts
@@ -0,0 +1,69 @@
+import { describe, it, expect } from 'vitest'
+import { proposeEfPfondAvsattning, proposeEfPfondAteforing } from '../enskild-firma/periodiseringsfond-ef'
+import { calculateExpansionsfondChange } from '../enskild-firma/expansionsfond-calculator'
+
+describe('EF periodiseringsfond — avsättning', () => {
+  it('caps at 30 % of surplus (vs 25 % for AB)', () => {
+    const r = proposeEfPfondAvsattning({ surplus: 100_000, fiscalYear: 2026, desiredAmount: 50_000 })
+    expect(r).not.toBeNull()
+    // max = 30 000, desired 50 000 → capped to 30 000
+    expect(r!.amount).toBe(30_000)
+    expect(r!.warnings[0]).toContain('30')
+  })
+
+  it('returns null on zero / negative surplus', () => {
+    expect(proposeEfPfondAvsattning({ surplus: 0, fiscalYear: 2026 })).toBeNull()
+    expect(proposeEfPfondAvsattning({ surplus: -1, fiscalYear: 2026 })).toBeNull()
+  })
+})
+
+describe('EF periodiseringsfond — återföring', () => {
+  it('forces full reversal of 6+ year old fonder', () => {
+    const items = proposeEfPfondAteforing({
+      existingFonder: [{ cohort_year: 2020, balance: 50_000 }],
+      closingYear: 2026,
+    })
+    expect(items).toHaveLength(1)
+    expect(items[0].amount).toBe(50_000)
+    expect(items[0].warnings[0]).toContain('6-årsgränsen')
+  })
+
+  it('caps optional returns to the booked balance', () => {
+    const items = proposeEfPfondAteforing({
+      existingFonder: [{ cohort_year: 2023, balance: 20_000 }],
+      closingYear: 2026,
+      returns: { 2023: 100_000 },
+    })
+    expect(items[0].amount).toBe(20_000)
+  })
+})
+
+describe('Expansionsfond', () => {
+  it('caps avsättning at 125.94 % of kapitalunderlag', () => {
+    const r = calculateExpansionsfondChange({
+      kapitalunderlag: 100_000,
+      existingBalance: 0,
+      desiredChange: 200_000, // would exceed 125 940 cap
+    })
+    expect(r).not.toBeNull()
+    expect(r!.amount).toBe(125_940)
+    expect(r!.warnings[0]).toContain('125,94')
+  })
+
+  it('limits återföring to existing balance', () => {
+    const r = calculateExpansionsfondChange({
+      kapitalunderlag: 100_000,
+      existingBalance: 30_000,
+      desiredChange: -50_000,
+    })
+    expect(r).not.toBeNull()
+    expect(r!.kind).toBe('expansionsfond_ateforing')
+    expect(r!.amount).toBe(30_000)
+  })
+
+  it('returns null when desiredChange is 0', () => {
+    expect(
+      calculateExpansionsfondChange({ kapitalunderlag: 100_000, desiredChange: 0 }),
+    ).toBeNull()
+  })
+})
diff --git a/lib/bokslut/__tests__/egenavgifter-calculator.test.ts b/lib/bokslut/__tests__/egenavgifter-calculator.test.ts
new file mode 100644
index 00000000..6047392f
--- /dev/null
+++ b/lib/bokslut/__tests__/egenavgifter-calculator.test.ts
@@ -0,0 +1,59 @@
+import { describe, it, expect } from 'vitest'
+import { calculateEgenavgifter } from '../enskild-firma/egenavgifter-calculator'
+
+describe('calculateEgenavgifter', () => {
+  it('full rate: 25 % schablonavdrag on positive surplus', () => {
+    const r = calculateEgenavgifter({
+      surplusBeforeEgenavgifter: 200_000,
+      category: 'full',
+    })
+    // No prior-year adjustments → net = 200 000, schablon 25 % = 50 000
+    expect(r.amount).toBe(50_000)
+    expect(r.ne_ruta).toBe('R43')
+  })
+
+  it('pensioner: 10 % schablonavdrag', () => {
+    const r = calculateEgenavgifter({
+      surplusBeforeEgenavgifter: 200_000,
+      category: 'pensioner',
+    })
+    expect(r.amount).toBe(20_000)
+  })
+
+  it('passive: 20 % schablonavdrag (SLP base)', () => {
+    const r = calculateEgenavgifter({
+      surplusBeforeEgenavgifter: 200_000,
+      category: 'passive',
+    })
+    expect(r.amount).toBe(40_000)
+  })
+
+  it('honors prior-year add-back / actual deduct', () => {
+    // Net surplus = 200 000 + 30 000 (R40) − 25 000 (R41) = 205 000
+    // Schablon 25 % = 51 250 → floor → 51 250
+    const r = calculateEgenavgifter({
+      surplusBeforeEgenavgifter: 200_000,
+      category: 'full',
+      priorYearSchablonavdrag: 30_000,
+      priorYearActualCharged: 25_000,
+    })
+    expect(r.amount).toBe(51_250)
+  })
+
+  it('returns 0 amount on loss year and emits warning', () => {
+    const r = calculateEgenavgifter({
+      surplusBeforeEgenavgifter: -10_000,
+      category: 'full',
+    })
+    expect(r.amount).toBe(0)
+    expect(r.warnings).toContainEqual(expect.stringMatching(/inget överskott/i))
+  })
+
+  it('surfaces the 7.5 % nedsättning hint for active surplus > 40 000', () => {
+    const r = calculateEgenavgifter({
+      surplusBeforeEgenavgifter: 100_000,
+      category: 'full',
+    })
+    expect(r.warnings.some((w) => /7,5/.test(w))).toBe(true)
+  })
+})
diff --git a/lib/bokslut/__tests__/rantefordelning-calculator.test.ts b/lib/bokslut/__tests__/rantefordelning-calculator.test.ts
new file mode 100644
index 00000000..9144676f
--- /dev/null
+++ b/lib/bokslut/__tests__/rantefordelning-calculator.test.ts
@@ -0,0 +1,34 @@
+import { describe, it, expect } from 'vitest'
+import { calculateRantefordelning, NEGATIVE_THRESHOLD } from '../enskild-firma/rantefordelning-calculator'
+
+describe('calculateRantefordelning', () => {
+  it('positive: SLR+6 pe × kapitalunderlag', () => {
+    // SLR 2025-11-30 = 2.55 %, +6 = 8.55 %. 1 000 000 × 0.0855 = 85 500
+    const r = calculateRantefordelning({ kapitalunderlag: 1_000_000 })
+    expect(r).not.toBeNull()
+    expect(r!.kind).toBe('rantefordelning_positive')
+    expect(r!.amount).toBe(85_500)
+  })
+
+  it('returns null between 0 and the -500 000 negative threshold', () => {
+    expect(calculateRantefordelning({ kapitalunderlag: 0 })).toBeNull()
+    expect(calculateRantefordelning({ kapitalunderlag: -100_000 })).toBeNull()
+    expect(calculateRantefordelning({ kapitalunderlag: NEGATIVE_THRESHOLD })).toBeNull()
+  })
+
+  it('negative: SLR+1 pe × |kapitalunderlag| when under -500 000', () => {
+    // -600 000 < -500 000. 600 000 × (0.0255 + 0.01) = 21 300
+    const r = calculateRantefordelning({ kapitalunderlag: -600_000 })
+    expect(r).not.toBeNull()
+    expect(r!.kind).toBe('rantefordelning_negative')
+    expect(r!.amount).toBe(21_300)
+    expect(r!.warnings[0]).toContain('-500 000')
+  })
+
+  it('honors a custom SLR rate', () => {
+    // For inkomstår 2025: SLR = 1.96 %. Positive at +6 = 7.96 %. On 100 000 = 7 960
+    const r = calculateRantefordelning({ kapitalunderlag: 100_000, slrRate: 0.0196 })
+    expect(r).not.toBeNull()
+    expect(r!.amount).toBe(7_960)
+  })
+})
diff --git a/lib/bokslut/accruals/accrual-detector.ts b/lib/bokslut/accruals/accrual-detector.ts
new file mode 100644
index 00000000..5d7c5795
--- /dev/null
+++ b/lib/bokslut/accruals/accrual-detector.ts
@@ -0,0 +1,314 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { generateVacationLiability } from '@/lib/reports/vacation-liability'
+import { generateTrialBalance } from '@/lib/reports/trial-balance'
+import type { AccrualProposal, AccrualsProposal } from './types'
+
+/** Sociala avgifter on accrued salary/vacation (K3 BFNAR 2012:1 ch.19,
+ *  K2 BFNAR 2016:10 ch.16). Same rate as the regular AGI calculation. */
+export const AVGIFTER_RATE_ON_ACCRUED = 0.3142
+
+/**
+ * Compute the next-day ISO date for auto-reversal. The accrual is reversed
+ * on the first day of the period following the closing date.
+ */
+function nextDayIso(closingDate: string): string {
+  const d = new Date(closingDate + 'T00:00:00Z')
+  d.setUTCDate(d.getUTCDate() + 1)
+  return d.toISOString().slice(0, 10)
+}
+
+/**
+ * Propose an adjustment of semesterlöneskuld (vacation pay liability).
+ *
+ * Two correctness rules drive this entry (per BFNAR 2016:10 ch.16 and the
+ * vacation-liability report):
+ *
+ *   1. The delta is anchored against the **current closing balance** of
+ *      2920 (after any mid-year partial accruals / reversals), not the
+ *      opening balance. Anchoring on opening would over- or understate the
+ *      adjustment by the sum of in-period movements.
+ *
+ *   2. Semesterlöneskuld is a balance-sheet carry-forward (2920 / 2940
+ *      persist until the vacation is actually paid). The bokslut delta is
+ *      a normal posting that does NOT reverse on Jan 1 — reversing would
+ *      zero the liability on day 1 of the new year, which is a known
+ *      Swedish bookkeeping error. Hence `reverses_on` is empty for this
+ *      proposal; the wizard / UI suppresses the reversal badge accordingly.
+ *
+ * Returns null when delta is zero (no entry to propose).
+ */
+export async function proposeVacationLiabilityChange(
+  supabase: SupabaseClient,
+  companyId: string,
+  fiscalPeriodId: string,
+  options: { closingDate: string },
+): Promise<AccrualProposal | null> {
+  const closingYear = parseInt(options.closingDate.slice(0, 4), 10)
+  if (Number.isNaN(closingYear)) {
+    throw new Error(`Invalid closing date: ${options.closingDate}`)
+  }
+
+  const [report, tb] = await Promise.all([
+    generateVacationLiability(supabase, companyId, closingYear),
+    generateTrialBalance(supabase, companyId, fiscalPeriodId),
+  ])
+
+  // Current closing balance (what 2920 should be at year-end)
+  const targetLiability = Math.round(report.totals.accruedAmount)
+  // Anchor on the CURRENT closing balance, not opening — captures any
+  // mid-year accruals / reversals that have already touched 2920.
+  const row2920 = tb.rows.find((r) => r.account_number === '2920')
+  const currentLiability = row2920
+    ? Math.round((row2920.closing_credit - row2920.closing_debit) * 100) / 100
+    : 0
+
+  const deltaLiability = targetLiability - currentLiability
+  if (Math.abs(deltaLiability) < 1) {
+    return null
+  }
+
+  // Round each side to whole krona so the entry stays balanced after
+  // rounding. Compute avgifter on the same rounded delta.
+  const deltaInt = Math.round(deltaLiability)
+  const avgifterDelta = Math.round(deltaInt * AVGIFTER_RATE_ON_ACCRUED)
+
+  // Positive delta = more vacation liability accrued → debit 7090 expense.
+  // Negative delta = vacation taken / liability released → credit 7090.
+  const isIncrease = deltaInt > 0
+  const lines = [
+    {
+      account_number: '7090',
+      debit_amount: isIncrease ? Math.abs(deltaInt) : 0,
+      credit_amount: isIncrease ? 0 : Math.abs(deltaInt),
+      line_description: 'Förändring av semesterlöneskuld',
+    },
+    {
+      account_number: '2920',
+      debit_amount: isIncrease ? 0 : Math.abs(deltaInt),
+      credit_amount: isIncrease ? Math.abs(deltaInt) : 0,
+      line_description: 'Upplupna semesterlöner',
+    },
+    {
+      account_number: '7519',
+      debit_amount: isIncrease ? Math.abs(avgifterDelta) : 0,
+      credit_amount: isIncrease ? 0 : Math.abs(avgifterDelta),
+      line_description: 'Sociala avgifter på upplupen semester (31,42 %)',
+    },
+    {
+      account_number: '2940',
+      debit_amount: isIncrease ? 0 : Math.abs(avgifterDelta),
+      credit_amount: isIncrease ? Math.abs(avgifterDelta) : 0,
+      line_description: 'Upplupna sociala avgifter på semester',
+    },
+  ]
+
+  const totalAmount = Math.abs(deltaInt) + Math.abs(avgifterDelta)
+
+  return {
+    kind: 'vacation_liability_change',
+    label: isIncrease
+      ? `Ökning av semesterlöneskuld (${Math.abs(deltaInt)} kr + avgifter)`
+      : `Minskning av semesterlöneskuld (${Math.abs(deltaInt)} kr + avgifter)`,
+    description:
+      'Justering av 2920 mot 7090 plus 31,42 % sociala avgifter på 2940 mot 7519. Saldot på 2920 rullas vidare till nästa år (ingen vändning).',
+    amount: totalAmount,
+    lines,
+    // Empty string = no reversal. UI / commit handler treats this differently
+    // from the periodisering case (which has a real reverses_on date).
+    reverses_on: '',
+    warnings: [],
+    computation: {
+      current_2920: currentLiability,
+      closing_target: targetLiability,
+      delta: deltaInt,
+      avgifter_rate: AVGIFTER_RATE_ON_ACCRUED,
+      avgifter_delta: avgifterDelta,
+      employee_rows: report.rows.length,
+    },
+  }
+}
+
+export interface AuditFeeInput {
+  /** Estimated audit fee for the fiscal year being closed. */
+  amount: number
+  /** Closing date — used to derive the reversal date. */
+  closingDate: string
+  /** Account to credit on the liability side. Defaults to 2992 (revision),
+   *  use 2991 for bokslut-fee accrual. */
+  liabilityAccount?: '2991' | '2992'
+}
+
+/**
+ * Propose accrual of audit / bookkeeping fee that will be invoiced after
+ * year-end. Standard BFL practice: accrue the cost in the period it relates
+ * to, reverse on Jan 1 when the actual invoice arrives.
+ */
+export function proposeAuditFee(input: AuditFeeInput): AccrualProposal | null {
+  const amount = Math.round(input.amount)
+  if (amount <= 0) return null
+  const liabilityAccount = input.liabilityAccount ?? '2992'
+  const isBokslut = liabilityAccount === '2991'
+  // BAS 2026: 6420 = "Revisionsarvode" (lagstadgad revision specifically).
+  // Bokslutskostnader for a non-revisionspliktigt bolag belong on 6590
+  // (övriga externa tjänster) — Skatteverket may query a 6420 debit
+  // without a corresponding revisor i bolaget.
+  const expenseAccount = isBokslut ? '6590' : '6420'
+
+  return {
+    kind: 'audit_fee',
+    label: isBokslut ? 'Beräknat arvode för bokslut' : 'Beräknat arvode för revision',
+    description: `Debet ${expenseAccount}, kredit ${liabilityAccount}. Vänds vid faktura nästa år.`,
+    amount,
+    lines: [
+      {
+        account_number: expenseAccount,
+        debit_amount: amount,
+        credit_amount: 0,
+        line_description: isBokslut ? 'Beräknat bokslutarvode' : 'Beräknat revisionsarvode',
+      },
+      {
+        account_number: liabilityAccount,
+        debit_amount: 0,
+        credit_amount: amount,
+        line_description: isBokslut ? 'Beräknat arvode bokslut' : 'Beräknat arvode revision',
+      },
+    ],
+    reverses_on: nextDayIso(input.closingDate),
+    warnings: [],
+  }
+}
+
+export interface ManualPrepaidInput {
+  /** Amount of the cost that relates to NEXT year and should be reclassified
+   *  to a 17xx prepaid account. */
+  amount: number
+  /** Cost account being relieved (e.g. 6310 företagsförsäkringar). */
+  expenseAccount: string
+  /** Target prepaid account (e.g. 1730 förutbetalda försäkringspremier).
+   *  Must be in the 17xx interimsfordringar range. */
+  prepaidAccount: string
+  /** Period this prepaid covers — used in the line description. */
+  description: string
+  closingDate: string
+}
+
+/**
+ * Manual prepaid expense reclassification. Debit 17xx, credit the expense
+ * account by the portion that hasn't been consumed yet.
+ *
+ * The caller chooses which expense and prepaid accounts to use because
+ * heuristic detection from supplier invoices isn't reliable (no service-
+ * period field on the invoice model — see types/index.ts SupplierInvoice).
+ * A future heuristic detector can replace this when the data model grows
+ * service_period_start/_end fields.
+ */
+export function proposeManualPrepaid(input: ManualPrepaidInput): AccrualProposal | null {
+  if (!/^17\d{2}$/.test(input.prepaidAccount)) {
+    throw new Error(`prepaidAccount must be in 17xx range, got ${input.prepaidAccount}`)
+  }
+  const amount = Math.round(input.amount)
+  if (amount <= 0) return null
+
+  return {
+    kind: 'manual_prepaid_expense',
+    label: `Förutbetald kostnad: ${input.description}`,
+    description: `Debet ${input.prepaidAccount}, kredit ${input.expenseAccount}. Vänds vid årsskiftet.`,
+    amount,
+    lines: [
+      {
+        account_number: input.prepaidAccount,
+        debit_amount: amount,
+        credit_amount: 0,
+        line_description: `Förutbetald: ${input.description}`,
+      },
+      {
+        account_number: input.expenseAccount,
+        debit_amount: 0,
+        credit_amount: amount,
+        line_description: `Periodisering ut: ${input.description}`,
+      },
+    ],
+    reverses_on: nextDayIso(input.closingDate),
+    warnings: [],
+  }
+}
+
+export interface ManualAccruedInput {
+  amount: number
+  /** Cost account being charged (e.g. 5010 hyra lokal). */
+  expenseAccount: string
+  /** Target accrued-cost account (e.g. 2990 övriga upplupna kostnader).
+   *  Must be in the 29xx interimsskulder range. */
+  accruedAccount: string
+  description: string
+  closingDate: string
+}
+
+/**
+ * Manual accrued cost. Debit the expense account, credit 29xx for the
+ * portion incurred but not yet invoiced. Mirrors `proposeManualPrepaid`
+ * but in the opposite direction.
+ */
+export function proposeManualAccrued(input: ManualAccruedInput): AccrualProposal | null {
+  if (!/^29\d{2}$/.test(input.accruedAccount)) {
+    throw new Error(`accruedAccount must be in 29xx range, got ${input.accruedAccount}`)
+  }
+  const amount = Math.round(input.amount)
+  if (amount <= 0) return null
+
+  return {
+    kind: 'manual_accrued_expense',
+    label: `Upplupen kostnad: ${input.description}`,
+    description: `Debet ${input.expenseAccount}, kredit ${input.accruedAccount}. Vänds vid årsskiftet.`,
+    amount,
+    lines: [
+      {
+        account_number: input.expenseAccount,
+        debit_amount: amount,
+        credit_amount: 0,
+        line_description: `Periodisering in: ${input.description}`,
+      },
+      {
+        account_number: input.accruedAccount,
+        debit_amount: 0,
+        credit_amount: amount,
+        line_description: `Upplupen: ${input.description}`,
+      },
+    ],
+    reverses_on: nextDayIso(input.closingDate),
+    warnings: [],
+  }
+}
+
+/**
+ * Build a snapshot of automatically-detectable accrual proposals for the
+ * wizard's preflight. Today this is just the vacation-liability delta;
+ * future versions can add salary-accrued-but-unpaid, supplier-invoice-period
+ * detection, etc. Manual prepaid/accrued cards are added via the UI form
+ * (the API endpoint accepts them but they're not in the auto-proposal).
+ */
+export async function buildAccrualsProposal(
+  supabase: SupabaseClient,
+  companyId: string,
+  fiscalPeriodId: string,
+): Promise<AccrualsProposal> {
+  const { data: period, error } = await supabase
+    .from('fiscal_periods')
+    .select('id, name, period_start, period_end')
+    .eq('id', fiscalPeriodId)
+    .eq('company_id', companyId)
+    .single()
+  if (error || !period) throw new Error('Fiscal period not found')
+
+  const proposals: AccrualProposal[] = []
+
+  const vacation = await proposeVacationLiabilityChange(supabase, companyId, fiscalPeriodId, {
+    closingDate: period.period_end,
+  })
+  if (vacation) proposals.push(vacation)
+
+  return {
+    fiscalPeriod: period,
+    proposals,
+  }
+}
diff --git a/lib/bokslut/accruals/types.ts b/lib/bokslut/accruals/types.ts
new file mode 100644
index 00000000..85d02d87
--- /dev/null
+++ b/lib/bokslut/accruals/types.ts
@@ -0,0 +1,47 @@
+import type { CreateJournalEntryLineInput } from '@/types'
+
+export type AccrualKind =
+  | 'vacation_liability_change'
+  | 'audit_fee'
+  | 'social_fees_on_accrued_salary'
+  | 'manual_prepaid_expense'
+  | 'manual_accrued_expense'
+
+/**
+ * A single accrual proposal the wizard renders as one card. Mirrors the
+ * shape of `ProposedDisposition` (lib/bokslut/types.ts) so the wizard UI
+ * patterns stay consistent across accruals and dispositioner.
+ */
+export interface AccrualProposal {
+  kind: AccrualKind
+  /** Short Swedish label for UI cards. */
+  label: string
+  /** One-sentence Swedish explanation. */
+  description: string
+  /** SEK amount displayed in the card header. Always positive. */
+  amount: number
+  /** Final voucher lines if the user accepts. Already balanced. */
+  lines: CreateJournalEntryLineInput[]
+  /** Date the entry should be reversed on (typically Jan 1 of next FY).
+   *  Phase 4 ships this as metadata; the actual auto-reversal cron is
+   *  follow-up infra. UI surfaces the date so users know to reverse manually
+   *  in the meantime. */
+  reverses_on: string
+  /** Soft warnings the UI surfaces beside the card. Never blockers. */
+  warnings: string[]
+  /** Calculator-specific breakdown for the "Visa beräkning" panel. */
+  computation?: Record<string, unknown>
+}
+
+/**
+ * Snapshot of accrual proposals for a fiscal period.
+ */
+export interface AccrualsProposal {
+  fiscalPeriod: {
+    id: string
+    name: string
+    period_start: string
+    period_end: string
+  }
+  proposals: AccrualProposal[]
+}
diff --git a/lib/bokslut/arsredovisning/arsredovisning-pdf.tsx b/lib/bokslut/arsredovisning/arsredovisning-pdf.tsx
new file mode 100644
index 00000000..0f52b11b
--- /dev/null
+++ b/lib/bokslut/arsredovisning/arsredovisning-pdf.tsx
@@ -0,0 +1,288 @@
+import { Document, Page, Text, View, StyleSheet } from '@react-pdf/renderer'
+import type { ArsredovisningData } from './types'
+
+const styles = StyleSheet.create({
+  page: {
+    paddingTop: 50,
+    paddingHorizontal: 50,
+    paddingBottom: 60,
+    fontSize: 10,
+    fontFamily: 'Helvetica',
+  },
+  pageHeader: {
+    flexDirection: 'row',
+    justifyContent: 'space-between',
+    marginBottom: 16,
+    fontSize: 8,
+    color: '#555',
+    borderBottomWidth: 0.5,
+    borderBottomColor: '#aaa',
+    paddingBottom: 6,
+  },
+  pageFooter: {
+    position: 'absolute',
+    bottom: 30,
+    left: 50,
+    right: 50,
+    fontSize: 8,
+    color: '#888',
+    textAlign: 'center',
+  },
+  title: {
+    fontSize: 24,
+    fontFamily: 'Helvetica-Bold',
+    marginTop: 40,
+    marginBottom: 10,
+  },
+  subtitle: {
+    fontSize: 12,
+    color: '#444',
+    marginBottom: 50,
+  },
+  sectionTitle: {
+    fontSize: 13,
+    fontFamily: 'Helvetica-Bold',
+    marginTop: 20,
+    marginBottom: 10,
+  },
+  paragraph: {
+    marginBottom: 8,
+    lineHeight: 1.4,
+  },
+  noteBody: {
+    marginBottom: 4,
+    lineHeight: 1.4,
+  },
+  tableHeader: {
+    flexDirection: 'row',
+    fontFamily: 'Helvetica-Bold',
+    fontSize: 9,
+    borderBottomWidth: 0.5,
+    borderBottomColor: '#888',
+    paddingBottom: 4,
+    marginBottom: 4,
+  },
+  tableRow: {
+    flexDirection: 'row',
+    paddingVertical: 2,
+  },
+  tableRowTotal: {
+    flexDirection: 'row',
+    paddingVertical: 3,
+    borderTopWidth: 0.5,
+    borderTopColor: '#888',
+    fontFamily: 'Helvetica-Bold',
+  },
+  colLabel: {
+    flex: 1,
+  },
+  colLabelIndent: {
+    flex: 1,
+    paddingLeft: 12,
+  },
+  colAmount: {
+    width: 100,
+    textAlign: 'right',
+  },
+  signatureLine: {
+    flexDirection: 'row',
+    marginTop: 30,
+    alignItems: 'flex-end',
+  },
+  signatureSlot: {
+    flex: 1,
+    marginRight: 20,
+    borderBottomWidth: 0.5,
+    borderBottomColor: '#333',
+    paddingBottom: 2,
+  },
+})
+
+function fmt(amount: number): string {
+  // sv-SE thousands grouping, no decimals — typical for K2 ÅR.
+  return Math.round(amount).toLocaleString('sv-SE')
+}
+
+function PageChrome({
+  data,
+  pageLabel,
+}: {
+  data: ArsredovisningData
+  pageLabel?: string
+}) {
+  return (
+    <>
+      <View style={styles.pageHeader} fixed>
+        <Text>
+          {data.company.name} · {data.company.org_number}
+        </Text>
+        <Text>Årsredovisning {data.fiscal_period.name}</Text>
+      </View>
+      <Text style={styles.pageFooter} fixed>
+        {pageLabel ?? ''}
+      </Text>
+    </>
+  )
+}
+
+export function ArsredovisningPDF({ data }: { data: ArsredovisningData }) {
+  return (
+    <Document>
+      {/* Cover */}
+      <Page size="A4" style={styles.page}>
+        <PageChrome data={data} pageLabel="Försättssida" />
+        <View>
+          <Text style={styles.title}>Årsredovisning</Text>
+          <Text style={styles.subtitle}>
+            för räkenskapsåret {data.fiscal_period.period_start} — {data.fiscal_period.period_end}
+          </Text>
+          <Text style={styles.paragraph}>{data.company.name}</Text>
+          <Text style={styles.paragraph}>Organisationsnummer: {data.company.org_number}</Text>
+          {data.company.sate && (
+            <Text style={styles.paragraph}>Säte: {data.company.sate}</Text>
+          )}
+        </View>
+      </Page>
+
+      {/* Förvaltningsberättelse */}
+      <Page size="A4" style={styles.page}>
+        <PageChrome data={data} pageLabel="Förvaltningsberättelse" />
+        <Text style={styles.sectionTitle}>Förvaltningsberättelse</Text>
+
+        <Text style={styles.sectionTitle}>Verksamhet</Text>
+        <Text style={styles.paragraph}>{data.forvaltningsberattelse.description}</Text>
+
+        <Text style={styles.sectionTitle}>Väsentliga händelser under räkenskapsåret</Text>
+        <Text style={styles.paragraph}>{data.forvaltningsberattelse.important_events}</Text>
+
+        {data.forvaltningsberattelse.kontrollbalans_required && (
+          <>
+            <Text style={styles.sectionTitle}>Kontrollbalansräkning</Text>
+            <Text style={styles.paragraph}>
+              Kontrollbalansräkning har upprättats under räkenskapsåret enligt ABL 25 kap.
+            </Text>
+          </>
+        )}
+
+        <Text style={styles.sectionTitle}>Flerårsöversikt (kr)</Text>
+        <View style={styles.tableHeader}>
+          <Text style={styles.colLabel}>År</Text>
+          <Text style={styles.colAmount}>Nettoomsättning</Text>
+          <Text style={styles.colAmount}>Resultat e.fin.poster</Text>
+          <Text style={styles.colAmount}>Soliditet (%)</Text>
+        </View>
+        {data.forvaltningsberattelse.flerarsoversikt.map((row) => (
+          <View key={row.year} style={styles.tableRow}>
+            <Text style={styles.colLabel}>{row.year}</Text>
+            <Text style={styles.colAmount}>{fmt(row.net_revenue)}</Text>
+            <Text style={styles.colAmount}>{fmt(row.result_after_financial)}</Text>
+            <Text style={styles.colAmount}>
+              {row.soliditet_pct === null ? '—' : row.soliditet_pct.toFixed(1)}
+            </Text>
+          </View>
+        ))}
+
+        <Text style={styles.sectionTitle}>Förändring av eget kapital (kr)</Text>
+        {data.forvaltningsberattelse.egen_kapital_changes.map((r) => (
+          <View key={r.label} style={styles.tableRow}>
+            <Text style={styles.colLabel}>{r.label}</Text>
+            <Text style={styles.colAmount}>{fmt(r.amount)}</Text>
+          </View>
+        ))}
+
+        <Text style={styles.sectionTitle}>Förslag till resultatdisposition</Text>
+        <Text style={styles.paragraph}>{data.forvaltningsberattelse.resultatdisposition}</Text>
+      </Page>
+
+      {/* Resultaträkning */}
+      <Page size="A4" style={styles.page}>
+        <PageChrome data={data} pageLabel="Resultaträkning" />
+        <Text style={styles.sectionTitle}>Resultaträkning (kr)</Text>
+        <View style={styles.tableHeader}>
+          <Text style={styles.colLabel}>Post</Text>
+          <Text style={styles.colAmount}>{data.fiscal_period.name}</Text>
+        </View>
+        {data.resultatrakning.map((line, i) => (
+          <View key={i} style={line.is_total ? styles.tableRowTotal : styles.tableRow}>
+            <Text style={styles.colLabel}>{line.label}</Text>
+            <Text style={styles.colAmount}>{fmt(line.amount)}</Text>
+          </View>
+        ))}
+      </Page>
+
+      {/* Balansräkning */}
+      <Page size="A4" style={styles.page}>
+        <PageChrome data={data} pageLabel="Balansräkning" />
+        <Text style={styles.sectionTitle}>Tillgångar (kr)</Text>
+        <View style={styles.tableHeader}>
+          <Text style={styles.colLabel}>Post</Text>
+          <Text style={styles.colAmount}>{data.fiscal_period.period_end}</Text>
+        </View>
+        {data.balansrakning.assets.map((line, i) => (
+          <View key={i} style={line.is_total ? styles.tableRowTotal : styles.tableRow}>
+            <Text style={line.indent ? styles.colLabelIndent : styles.colLabel}>
+              {line.label}
+            </Text>
+            <Text style={styles.colAmount}>{fmt(line.amount)}</Text>
+          </View>
+        ))}
+        <View style={styles.tableRowTotal}>
+          <Text style={styles.colLabel}>Summa tillgångar</Text>
+          <Text style={styles.colAmount}>{fmt(data.balansrakning.total_assets)}</Text>
+        </View>
+
+        <Text style={styles.sectionTitle}>Eget kapital och skulder (kr)</Text>
+        {data.balansrakning.equity_liabilities.map((line, i) => (
+          <View key={i} style={line.is_total ? styles.tableRowTotal : styles.tableRow}>
+            <Text style={line.indent ? styles.colLabelIndent : styles.colLabel}>
+              {line.label}
+            </Text>
+            <Text style={styles.colAmount}>{fmt(line.amount)}</Text>
+          </View>
+        ))}
+        <View style={styles.tableRowTotal}>
+          <Text style={styles.colLabel}>Summa eget kapital och skulder</Text>
+          <Text style={styles.colAmount}>{fmt(data.balansrakning.total_equity_liabilities)}</Text>
+        </View>
+      </Page>
+
+      {/* Noter */}
+      <Page size="A4" style={styles.page}>
+        <PageChrome data={data} pageLabel="Noter" />
+        <Text style={styles.sectionTitle}>Noter</Text>
+        {data.noter.map((note) => (
+          <View key={note.number} style={{ marginBottom: 16 }}>
+            <Text style={{ fontFamily: 'Helvetica-Bold', marginBottom: 4 }}>
+              Not {note.number} — {note.title}
+            </Text>
+            <Text style={styles.noteBody}>{note.body}</Text>
+          </View>
+        ))}
+      </Page>
+
+      {/* Underskrifter */}
+      <Page size="A4" style={styles.page}>
+        <PageChrome data={data} pageLabel="Underskrifter" />
+        <Text style={styles.sectionTitle}>Underskrifter</Text>
+        <Text style={styles.paragraph}>
+          {data.company.sate ? `${data.company.sate}, ` : ''}
+          {data.fiscal_period.period_end}
+        </Text>
+        {(data.signatures.length > 0
+          ? data.signatures
+          : [
+              { role: 'Styrelseledamot', name: '', signed_at: null },
+              { role: 'Styrelseledamot', name: '', signed_at: null },
+            ]
+        ).map((sig, i) => (
+          <View key={i} style={styles.signatureLine}>
+            <View style={styles.signatureSlot}>
+              <Text>{sig.name || ' '}</Text>
+            </View>
+            <Text style={{ width: 120 }}>{sig.role}</Text>
+          </View>
+        ))}
+      </Page>
+    </Document>
+  )
+}
diff --git a/lib/bokslut/arsredovisning/build-data.ts b/lib/bokslut/arsredovisning/build-data.ts
new file mode 100644
index 00000000..f391a484
--- /dev/null
+++ b/lib/bokslut/arsredovisning/build-data.ts
@@ -0,0 +1,404 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { generateIncomeStatement } from '@/lib/reports/income-statement'
+import { generateBalanceSheet } from '@/lib/reports/balance-sheet'
+import { generateTrialBalance } from '@/lib/reports/trial-balance'
+import { listAssets } from '@/lib/bokslut/assets/asset-service'
+import { fetchAllRows } from '@/lib/supabase/fetch-all'
+import type {
+  ArsredovisningData,
+  EgenKapitalRow,
+  FlerarsoversiktRow,
+  IncomeStatementLine,
+  BalanceSheetLine,
+  NoteEntry,
+} from './types'
+import type { BalanceSheetSection, IncomeStatementSection } from '@/types'
+
+/**
+ * Pre-populate the K2 årsredovisning data for a fiscal period. Loads:
+ *   - Income statement + balance sheet for the current period
+ *   - Up to 3 prior periods for the flerårsöversikt
+ *   - Asset register so noter can list avskrivningstider per category
+ *   - Active employees count for medelantal anställda
+ *   - Equity-account movements for förändring av eget kapital
+ *
+ * Manually-authored fields (description, important_events,
+ * resultatdisposition, ställda säkerheter, eventualförpliktelser) are
+ * pre-filled with sensible boilerplate the user can replace. The narrative
+ * editor in the UI persists overrides via /api/.../arsredovisning POST.
+ */
+export async function buildArsredovisningData(
+  supabase: SupabaseClient,
+  companyId: string,
+  fiscalPeriodId: string,
+  overrides: Partial<ArsredovisningData['forvaltningsberattelse']> = {},
+): Promise<ArsredovisningData> {
+  const [periodResult, settingsResult, periodList, incomeStatement, balanceSheet] = await Promise.all([
+    supabase
+      .from('fiscal_periods')
+      .select('id, name, period_start, period_end, previous_period_id, closing_entry_id')
+      .eq('id', fiscalPeriodId)
+      .eq('company_id', companyId)
+      .single(),
+    supabase
+      .from('company_settings')
+      .select('company_name, org_number, address')
+      .eq('company_id', companyId)
+      .maybeSingle(),
+    fetchAllRows(({ from, to }) =>
+      supabase
+        .from('fiscal_periods')
+        .select('id, name, period_start, period_end')
+        .eq('company_id', companyId)
+        .order('period_start', { ascending: false })
+        .range(from, to),
+    ),
+    generateIncomeStatement(supabase, companyId, fiscalPeriodId),
+    generateBalanceSheet(supabase, companyId, fiscalPeriodId),
+  ])
+
+  if (periodResult.error || !periodResult.data) {
+    throw new Error('Fiscal period not found')
+  }
+  const period = periodResult.data
+  const settings = settingsResult.data
+  const companyName = settings?.company_name ?? 'Bolaget'
+  const orgNumber = settings?.org_number ?? ''
+
+  type AddressShape = { city?: string | null; postal_city?: string | null } | null
+  const addressUnknown = (settings as { address?: AddressShape } | null)?.address ?? null
+  const sate =
+    (addressUnknown && (addressUnknown.city ?? addressUnknown.postal_city)) || null
+
+  const flerarsoversikt = await buildFlerarsoversikt(
+    supabase,
+    companyId,
+    fiscalPeriodId,
+    (periodList ?? []) as Array<{ id: string; name: string; period_start: string; period_end: string }>,
+  )
+
+  const egen_kapital_changes = buildEquityChanges(balanceSheet.equity_liability_sections)
+
+  const noter = await buildK2Noter(supabase, companyId)
+
+  const resultatrakning = flattenIncomeStatement(incomeStatement)
+  const balansrakning = flattenBalanceSheet(balanceSheet)
+
+  return {
+    company: {
+      name: companyName,
+      org_number: orgNumber,
+      sate,
+    },
+    fiscal_period: {
+      id: period.id,
+      name: period.name,
+      period_start: period.period_start,
+      period_end: period.period_end,
+    },
+    forvaltningsberattelse: {
+      description:
+        overrides.description ??
+        `${companyName} bedriver verksamhet enligt verksamhetsbeskrivningen i bolagsordningen.`,
+      important_events:
+        overrides.important_events ??
+        'Inga väsentliga händelser utöver löpande verksamhet har inträffat under räkenskapsåret.',
+      kontrollbalans_required: overrides.kontrollbalans_required ?? false,
+      flerarsoversikt,
+      egen_kapital_changes,
+      resultatdisposition:
+        overrides.resultatdisposition ??
+        'Styrelsen föreslår att årets resultat balanseras i ny räkning.',
+    },
+    resultatrakning,
+    balansrakning,
+    noter,
+    signatures: [], // populated by signature-flow service in a later phase step
+  }
+}
+
+interface PeriodRow {
+  id: string
+  name: string
+  period_start: string
+  period_end: string
+}
+
+async function buildFlerarsoversikt(
+  supabase: SupabaseClient,
+  companyId: string,
+  currentPeriodId: string,
+  allPeriods: PeriodRow[],
+): Promise<FlerarsoversiktRow[]> {
+  // Take the current period + 3 prior (oldest first).
+  const sorted = [...allPeriods].sort((a, b) => a.period_start.localeCompare(b.period_start))
+  const currentIdx = sorted.findIndex((p) => p.id === currentPeriodId)
+  if (currentIdx === -1) return []
+  const slice = sorted.slice(Math.max(0, currentIdx - 3), currentIdx + 1)
+
+  const rows: FlerarsoversiktRow[] = []
+  for (const p of slice) {
+    try {
+      const [is, tb] = await Promise.all([
+        generateIncomeStatement(supabase, companyId, p.id),
+        generateTrialBalance(supabase, companyId, p.id),
+      ])
+      // Nettoomsättning = sum of revenue sections (revenue is normally credit).
+      const netRevenue = is.total_revenue
+      const resultAfterFinancial = is.total_revenue - is.total_expenses + is.total_financial
+      const totalAssets = tb.rows
+        .filter((r) => r.account_class === 1)
+        .reduce((s, r) => s + (r.closing_debit - r.closing_credit), 0)
+      const eqLiab = tb.rows
+        .filter((r) => r.account_class === 2)
+        .reduce((s, r) => s + (r.closing_credit - r.closing_debit), 0)
+      // Soliditet: eget kapital uses 20xx ONLY. 21xx (periodiseringsfonder,
+      // överavskrivningar) are obeskattade reserver — partially deferred tax,
+      // not equity. K2 / ÅRL splits them out. Including 21xx here would
+      // inflate soliditet for any AB that posts dispositions.
+      const equity = tb.rows
+        .filter((r) => r.account_number.startsWith('20'))
+        .reduce((s, r) => s + (r.closing_credit - r.closing_debit), 0)
+      const soliditet =
+        totalAssets > 0 ? Math.round((equity / totalAssets) * 1000) / 10 : null
+      // Avoid the unused-variable warning while leaving eqLiab computed for
+      // future "Skulder" column expansion.
+      void eqLiab
+      rows.push({
+        year: p.name,
+        net_revenue: Math.round(netRevenue),
+        result_after_financial: Math.round(resultAfterFinancial),
+        soliditet_pct: soliditet,
+      })
+    } catch {
+      // Prior periods may lack continuity if SIE import was partial. Skip
+      // rather than blocking the whole årsredovisning.
+      rows.push({
+        year: p.name,
+        net_revenue: 0,
+        result_after_financial: 0,
+        soliditet_pct: null,
+      })
+    }
+  }
+  return rows
+}
+
+function buildEquityChanges(sections: BalanceSheetSection[]): EgenKapitalRow[] {
+  const equity: EgenKapitalRow[] = []
+  for (const section of sections) {
+    for (const row of section.rows) {
+      if (
+        row.account_number.startsWith('20') ||
+        row.account_number.startsWith('21')
+      ) {
+        equity.push({
+          label: `${row.account_number} ${row.account_name}`,
+          amount: row.amount,
+        })
+      }
+    }
+  }
+  return equity
+}
+
+async function buildK2Noter(
+  supabase: SupabaseClient,
+  companyId: string,
+): Promise<NoteEntry[]> {
+  const notes: NoteEntry[] = []
+  notes.push({
+    number: 1,
+    title: 'Redovisnings- och värderingsprinciper',
+    body:
+      'Årsredovisningen är upprättad i enlighet med Årsredovisningslagen och Bokföringsnämndens allmänna råd BFNAR 2016:10 Årsredovisning i mindre företag (K2).',
+  })
+
+  // Avskrivningstider — derive from asset register
+  const assets = await listAssets(supabase, companyId)
+  if (assets.length > 0) {
+    const byCategory = new Map<string, Set<number>>()
+    for (const a of assets) {
+      if (a.disposed_at) continue
+      const years = Math.round(a.useful_life_months / 12)
+      if (!byCategory.has(a.category)) byCategory.set(a.category, new Set())
+      byCategory.get(a.category)!.add(years)
+    }
+    if (byCategory.size > 0) {
+      const lines: string[] = ['Avskrivningar görs linjärt över bedömd nyttjandeperiod:']
+      const categoryLabels: Record<string, string> = {
+        immaterial: 'Immateriella anläggningstillgångar',
+        building: 'Byggnader',
+        land_improvement: 'Markanläggningar',
+        machinery: 'Maskiner',
+        equipment: 'Inventarier',
+        vehicle: 'Fordon',
+        computer: 'Datorer',
+        other_tangible: 'Övriga materiella anläggningstillgångar',
+      }
+      for (const [cat, yearsSet] of byCategory.entries()) {
+        const yrs = Array.from(yearsSet).sort((a, b) => a - b)
+        const yrsLabel = yrs.length === 1 ? `${yrs[0]} år` : `${yrs[0]}–${yrs[yrs.length - 1]} år`
+        lines.push(`• ${categoryLabels[cat] ?? cat}: ${yrsLabel}`)
+      }
+      notes.push({
+        number: 2,
+        title: 'Avskrivningar',
+        body: lines.join('\n'),
+      })
+    }
+  }
+
+  // Medelantal anställda — count active employees as a proxy
+  const { count: employeeCount } = await supabase
+    .from('employees')
+    .select('id', { count: 'exact', head: true })
+    .eq('company_id', companyId)
+    .eq('is_active', true)
+  if ((employeeCount ?? 0) > 0) {
+    notes.push({
+      number: notes.length + 1,
+      title: 'Medelantal anställda',
+      body: `Under räkenskapsåret har medeltalet anställda uppgått till ${employeeCount}.`,
+    })
+  }
+
+  notes.push({
+    number: notes.length + 1,
+    title: 'Ställda säkerheter och eventualförpliktelser',
+    body: 'Inga.',
+  })
+
+  return notes
+}
+
+function flattenIncomeStatement(is: {
+  revenue_sections: IncomeStatementSection[]
+  total_revenue: number
+  expense_sections: IncomeStatementSection[]
+  total_expenses: number
+  financial_sections: IncomeStatementSection[]
+  total_financial: number
+  net_result: number
+}): IncomeStatementLine[] {
+  const lines: IncomeStatementLine[] = []
+  for (const s of is.revenue_sections) {
+    for (const r of s.rows) {
+      lines.push({ label: `${r.account_number} ${r.account_name}`, amount: r.amount })
+    }
+  }
+  lines.push({ label: 'Summa rörelseintäkter', amount: is.total_revenue, is_total: true })
+  for (const s of is.expense_sections) {
+    for (const r of s.rows) {
+      lines.push({ label: `${r.account_number} ${r.account_name}`, amount: -r.amount })
+    }
+  }
+  lines.push({
+    label: 'Rörelseresultat',
+    amount: is.total_revenue - is.total_expenses,
+    is_total: true,
+  })
+
+  // Split financial sections so the RR follows the K2 / ÅRL 3:2 structure:
+  // financial items (80–87) → "Resultat efter finansiella poster" →
+  // bokslutsdispositioner (88) → "Resultat före skatt" → skatt (89) →
+  // "Årets resultat". Without the dispositioner + skatt rows the document
+  // is non-compliant for any AB that posted bolagsskatt or
+  // periodiseringsfond, and the RR doesn't reconcile to BS 2099.
+  const finItems = is.financial_sections.filter(
+    (s) => !/bokslutsdisposition|skatter och årets resultat/i.test(s.title),
+  )
+  const dispositionsSections = is.financial_sections.filter((s) =>
+    /bokslutsdisposition/i.test(s.title),
+  )
+  const skattSections = is.financial_sections.filter((s) =>
+    /skatter och årets resultat/i.test(s.title),
+  )
+  for (const s of finItems) {
+    for (const r of s.rows) {
+      lines.push({ label: `${r.account_number} ${r.account_name}`, amount: r.amount })
+    }
+  }
+  const finSubtotal = finItems.reduce((sum, s) => sum + s.subtotal, 0)
+  const resAfterFinancial = is.total_revenue - is.total_expenses + finSubtotal
+  lines.push({
+    label: 'Resultat efter finansiella poster',
+    amount: Math.round(resAfterFinancial * 100) / 100,
+    is_total: true,
+  })
+
+  if (dispositionsSections.length > 0) {
+    for (const s of dispositionsSections) {
+      for (const r of s.rows) {
+        lines.push({ label: `${r.account_number} ${r.account_name}`, amount: r.amount })
+      }
+    }
+    const dispositionsSubtotal = dispositionsSections.reduce((sum, s) => sum + s.subtotal, 0)
+    lines.push({
+      label: 'Resultat före skatt',
+      amount: Math.round((resAfterFinancial + dispositionsSubtotal) * 100) / 100,
+      is_total: true,
+    })
+  } else {
+    // No dispositioner posted — keep the simpler "Resultat före skatt" row
+    // immediately after the finansnetto totals so the RR still has the
+    // pre-tax subtotal expected by ÅRL.
+    lines.push({
+      label: 'Resultat före skatt',
+      amount: Math.round(resAfterFinancial * 100) / 100,
+      is_total: true,
+    })
+  }
+
+  if (skattSections.length > 0) {
+    for (const s of skattSections) {
+      for (const r of s.rows) {
+        lines.push({ label: `${r.account_number} ${r.account_name}`, amount: r.amount })
+      }
+    }
+  }
+
+  lines.push({ label: 'Årets resultat', amount: is.net_result, is_total: true })
+  return lines
+}
+
+function flattenBalanceSheet(bs: {
+  asset_sections: BalanceSheetSection[]
+  total_assets: number
+  equity_liability_sections: BalanceSheetSection[]
+  total_equity_liabilities: number
+}): {
+  assets: BalanceSheetLine[]
+  total_assets: number
+  equity_liabilities: BalanceSheetLine[]
+  total_equity_liabilities: number
+} {
+  const assetLines: BalanceSheetLine[] = []
+  for (const s of bs.asset_sections) {
+    assetLines.push({ label: s.title, amount: s.subtotal, is_total: true, indent: 0 })
+    for (const r of s.rows) {
+      assetLines.push({
+        label: `${r.account_number} ${r.account_name}`,
+        amount: r.amount,
+        indent: 1,
+      })
+    }
+  }
+  const eqLines: BalanceSheetLine[] = []
+  for (const s of bs.equity_liability_sections) {
+    eqLines.push({ label: s.title, amount: s.subtotal, is_total: true, indent: 0 })
+    for (const r of s.rows) {
+      eqLines.push({
+        label: `${r.account_number} ${r.account_name}`,
+        amount: r.amount,
+        indent: 1,
+      })
+    }
+  }
+  return {
+    assets: assetLines,
+    total_assets: bs.total_assets,
+    equity_liabilities: eqLines,
+    total_equity_liabilities: bs.total_equity_liabilities,
+  }
+}
diff --git a/lib/bokslut/arsredovisning/signature-service.ts b/lib/bokslut/arsredovisning/signature-service.ts
new file mode 100644
index 00000000..9568167e
--- /dev/null
+++ b/lib/bokslut/arsredovisning/signature-service.ts
@@ -0,0 +1,110 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+
+export interface SignatureRequest {
+  id: string
+  user_id: string
+  company_id: string
+  fiscal_period_id: string
+  role: string
+  signer_name: string
+  status: 'pending' | 'signed' | 'declined'
+  signed_at: string | null
+  created_at: string
+  updated_at: string
+}
+
+export interface CreateSignatureRequestInput {
+  role: string
+  signer_name: string
+}
+
+/**
+ * List signature requests for a fiscal period's årsredovisning.
+ */
+export async function listSignatureRequests(
+  supabase: SupabaseClient,
+  companyId: string,
+  fiscalPeriodId: string,
+): Promise<SignatureRequest[]> {
+  const { data, error } = await supabase
+    .from('arsredovisning_signature_requests')
+    .select('id, user_id, company_id, fiscal_period_id, role, signer_name, status, signed_at, created_at, updated_at')
+    .eq('company_id', companyId)
+    .eq('fiscal_period_id', fiscalPeriodId)
+    .order('created_at', { ascending: true })
+  if (error) throw new Error(`Failed to list signature requests: ${error.message}`)
+  return (data ?? []) as SignatureRequest[]
+}
+
+/**
+ * Create one signature request per styrelseledamot / VD. The BankID call
+ * itself isn't wired here — that ships in a follow-up that uses
+ * lib/auth/bankid helpers to sign and write the result back via
+ * markSignatureSigned(). For now this just records who is supposed to sign.
+ */
+export async function createSignatureRequest(
+  supabase: SupabaseClient,
+  companyId: string,
+  userId: string,
+  fiscalPeriodId: string,
+  input: CreateSignatureRequestInput,
+): Promise<SignatureRequest> {
+  const { data, error } = await supabase
+    .from('arsredovisning_signature_requests')
+    .insert({
+      user_id: userId,
+      company_id: companyId,
+      fiscal_period_id: fiscalPeriodId,
+      role: input.role,
+      signer_name: input.signer_name,
+      status: 'pending',
+    })
+    .select('*')
+    .single()
+  if (error || !data) {
+    throw new Error(`Failed to create signature request: ${error?.message ?? 'unknown'}`)
+  }
+  return data as SignatureRequest
+}
+
+/**
+ * Mark a request as signed. Used by the (future) BankID completion handler.
+ * The DB trigger blocks further edits once signed, so this is a one-way
+ * transition.
+ */
+export async function markSignatureSigned(
+  supabase: SupabaseClient,
+  companyId: string,
+  requestId: string,
+  options: { bankidSignatureData?: Record<string, unknown> } = {},
+): Promise<SignatureRequest> {
+  const { data, error } = await supabase
+    .from('arsredovisning_signature_requests')
+    .update({
+      status: 'signed',
+      signed_at: new Date().toISOString(),
+      bankid_signature_data: options.bankidSignatureData ?? null,
+    })
+    .eq('id', requestId)
+    .eq('company_id', companyId)
+    .select('*')
+    .single()
+  if (error || !data) {
+    throw new Error(`Failed to mark signature signed: ${error?.message ?? 'unknown'}`)
+  }
+  return data as SignatureRequest
+}
+
+/**
+ * True when every signature request for the period is signed. The UI uses
+ * this to enable the "Ladda ner fastställd PDF" button and to gate filing.
+ */
+export async function isFullySignedOff(
+  supabase: SupabaseClient,
+  companyId: string,
+  fiscalPeriodId: string,
+): Promise<boolean> {
+  const requests = await listSignatureRequests(supabase, companyId, fiscalPeriodId)
+  if (requests.length === 0) return false
+  return requests.every((r) => r.status === 'signed')
+}
diff --git a/lib/bokslut/arsredovisning/types.ts b/lib/bokslut/arsredovisning/types.ts
new file mode 100644
index 00000000..88c3cbfa
--- /dev/null
+++ b/lib/bokslut/arsredovisning/types.ts
@@ -0,0 +1,87 @@
+/**
+ * Structured data for a K2 årsredovisning. Generated server-side from
+ * income statement + balance sheet + asset register + salary data; passed
+ * to the @react-pdf/renderer template + the in-app preview.
+ */
+
+export interface FlerarsoversiktRow {
+  /** Fiscal-year name (e.g. "2025"). */
+  year: string
+  net_revenue: number
+  result_after_financial: number
+  /** Soliditet = eget kapital / totala tillgångar, in percent. */
+  soliditet_pct: number | null
+}
+
+export interface EgenKapitalRow {
+  label: string
+  /** Single SEK number — positive = credit balance (typical for equity). */
+  amount: number
+}
+
+export interface NoteEntry {
+  /** Note number per K2 convention (1 = redovisningsprinciper). */
+  number: number
+  /** Short Swedish title. */
+  title: string
+  /** Note body — supports newlines. Generated from data when possible
+   *  (avskrivningstider from asset register, medelantal from salary),
+   *  manual otherwise. */
+  body: string
+}
+
+export interface IncomeStatementLine {
+  label: string
+  amount: number
+  /** True for total / subtotal lines. */
+  is_total?: boolean
+}
+
+export interface BalanceSheetLine {
+  label: string
+  amount: number
+  is_total?: boolean
+  /** Indent depth for nested grouping (0 = top, 1 = subgroup). */
+  indent?: number
+}
+
+export interface ArsredovisningData {
+  company: {
+    name: string
+    org_number: string
+    sate: string | null
+  }
+  fiscal_period: {
+    id: string
+    name: string
+    period_start: string
+    period_end: string
+  }
+  forvaltningsberattelse: {
+    /** Beskrivning av verksamheten (företaget kan editera). */
+    description: string
+    /** Viktiga händelser (företaget kan editera). */
+    important_events: string
+    /** Har kontrollbalansräkning upprättats? */
+    kontrollbalans_required: boolean
+    flerarsoversikt: FlerarsoversiktRow[]
+    /** Förändring av eget kapital. */
+    egen_kapital_changes: EgenKapitalRow[]
+    /** Styrelsens förslag till resultatdisposition (manual input). */
+    resultatdisposition: string
+  }
+  resultatrakning: IncomeStatementLine[]
+  balansrakning: {
+    assets: BalanceSheetLine[]
+    total_assets: number
+    equity_liabilities: BalanceSheetLine[]
+    total_equity_liabilities: number
+  }
+  noter: NoteEntry[]
+  /** Underskrifter — names of board members + VD. Filled by signature flow. */
+  signatures: {
+    role: string
+    name: string
+    signed_at: string | null
+  }[]
+}
diff --git a/lib/bokslut/dispositions-proposal-builder.ts b/lib/bokslut/dispositions-proposal-builder.ts
new file mode 100644
index 00000000..5571239b
--- /dev/null
+++ b/lib/bokslut/dispositions-proposal-builder.ts
@@ -0,0 +1,90 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { generateIncomeStatement } from '@/lib/reports/income-statement'
+import { calculateBolagsskatt } from './tax-provision/bolagsskatt-calculator'
+import { calculateSarskildLoneskatt } from './tax-provision/sarskild-loneskatt-calculator'
+import {
+  listExistingPeriodiseringsfonder,
+  proposeAvsattning,
+  proposeAteforing,
+} from './reserves/periodiseringsfond-service'
+import type { DispositionsProposal, ProposedDisposition } from './types'
+
+const DEFAULT_SCHABLONINTAKT_RATE = 0.0355
+
+/**
+ * Shared core of the GET /bokslutsdispositioner endpoint, lifted out so the
+ * MCP tool can call the same builder without duplicating the proposal logic.
+ * The API route and the MCP tool both hand its output to the caller, who
+ * picks which proposals to commit via the POST endpoint.
+ */
+export async function buildDispositionsProposal(
+  supabase: SupabaseClient,
+  companyId: string,
+  fiscalPeriodId: string,
+): Promise<DispositionsProposal> {
+  const { data: period, error: periodError } = await supabase
+    .from('fiscal_periods')
+    .select('id, name, period_start, period_end')
+    .eq('id', fiscalPeriodId)
+    .eq('company_id', companyId)
+    .single()
+  if (periodError || !period) {
+    throw new Error('Fiscal period not found')
+  }
+
+  const { data: settings } = await supabase
+    .from('company_settings')
+    .select('entity_type')
+    .eq('company_id', companyId)
+    .maybeSingle()
+  const entityType = (settings?.entity_type ?? 'aktiebolag') as DispositionsProposal['entityType']
+
+  if (entityType !== 'aktiebolag') {
+    const incomeStatement = await generateIncomeStatement(supabase, companyId, fiscalPeriodId)
+    return {
+      entityType,
+      fiscalPeriod: period,
+      netResultBefore: incomeStatement.net_result,
+      proposals: [],
+    }
+  }
+
+  const fiscalYear = parseInt(period.period_end.slice(0, 4), 10)
+  const incomeStatement = await generateIncomeStatement(supabase, companyId, fiscalPeriodId)
+  const resultBeforeTax = incomeStatement.net_result
+
+  const proposals: ProposedDisposition[] = []
+
+  const existingFonder = await listExistingPeriodiseringsfonder(supabase, companyId, period.period_end)
+  const ateforing = proposeAteforing(existingFonder, {
+    schablonintaktRate: DEFAULT_SCHABLONINTAKT_RATE,
+  })
+  proposals.push(...ateforing.proposals)
+
+  const taxableBeforeAvsattning =
+    resultBeforeTax +
+    ateforing.proposals.reduce((sum, p) => sum + p.amount, 0) +
+    ateforing.schablonintaktAmount
+  const avsattning = proposeAvsattning({
+    skattemassigtResultatBeforeAvsattning: taxableBeforeAvsattning,
+    fiscalYear,
+  })
+  if (avsattning) proposals.push(avsattning)
+
+  const slp = await calculateSarskildLoneskatt(supabase, companyId, fiscalPeriodId)
+  if (slp) proposals.push(slp)
+
+  const bolagsskatt = await calculateBolagsskatt(supabase, companyId, fiscalPeriodId, {
+    manualAdjustments: {
+      schablonintaktPeriodiseringsfond: ateforing.schablonintaktAmount,
+    },
+  })
+  if (bolagsskatt) proposals.push(bolagsskatt)
+
+  return {
+    entityType,
+    fiscalPeriod: period,
+    netResultBefore: resultBeforeTax,
+    proposals,
+  }
+}
diff --git a/lib/bokslut/enskild-firma/ef-declaration-preview.ts b/lib/bokslut/enskild-firma/ef-declaration-preview.ts
new file mode 100644
index 00000000..903efbd1
--- /dev/null
+++ b/lib/bokslut/enskild-firma/ef-declaration-preview.ts
@@ -0,0 +1,89 @@
+import type { SupabaseClient } from '@supabase/supabase-js'
+import { generateIncomeStatement } from '@/lib/reports/income-statement'
+import { calculateEgenavgifter, type EgenavgiftCategory } from './egenavgifter-calculator'
+import { calculateRantefordelning } from './rantefordelning-calculator'
+import { proposeEfPfondAvsattning } from './periodiseringsfond-ef'
+import { calculateExpansionsfondChange } from './expansionsfond-calculator'
+import type { EfDeclarationItem } from './types'
+
+export interface EfDeclarationPreviewInput {
+  category?: EgenavgiftCategory
+  kapitalunderlag?: number
+  priorYearSchablonavdrag?: number
+  priorYearActualCharged?: number
+  pfondDesiredAmount?: number
+  expansionsfondExistingBalance?: number
+  expansionsfondDesiredChange?: number
+}
+
+export interface EfDeclarationPreview {
+  fiscalPeriod: {
+    id: string
+    name: string
+    period_start: string
+    period_end: string
+  }
+  bookedSurplus: number
+  items: EfDeclarationItem[]
+}
+
+/**
+ * Server-side mirror of the EfDeclarationSection client logic. The MCP tool
+ * (Phase 7) calls this so agents can preview the same numbers without
+ * round-tripping through the browser. Inputs default to "no adjustment"
+ * which produces just the egenavgifter line.
+ */
+export async function computeEfDeclarationPreview(
+  supabase: SupabaseClient,
+  companyId: string,
+  fiscalPeriodId: string,
+  input: EfDeclarationPreviewInput = {},
+): Promise<EfDeclarationPreview> {
+  const { data: period, error } = await supabase
+    .from('fiscal_periods')
+    .select('id, name, period_start, period_end')
+    .eq('id', fiscalPeriodId)
+    .eq('company_id', companyId)
+    .single()
+  if (error || !period) throw new Error('Fiscal period not found')
+
+  const incomeStatement = await generateIncomeStatement(supabase, companyId, fiscalPeriodId)
+  const bookedSurplus = incomeStatement.net_result
+  const fiscalYear = parseInt(period.period_end.slice(0, 4), 10)
+
+  const items: EfDeclarationItem[] = []
+
+  const eg = calculateEgenavgifter({
+    surplusBeforeEgenavgifter: bookedSurplus,
+    category: input.category,
+    priorYearSchablonavdrag: input.priorYearSchablonavdrag,
+    priorYearActualCharged: input.priorYearActualCharged,
+  })
+  items.push(eg)
+
+  const r = calculateRantefordelning({ kapitalunderlag: input.kapitalunderlag ?? 0 })
+  if (r) items.push(r)
+
+  const surplusAfterEg = bookedSurplus - eg.amount
+  const pfond = proposeEfPfondAvsattning({
+    surplus: surplusAfterEg,
+    fiscalYear,
+    desiredAmount: input.pfondDesiredAmount,
+  })
+  if (pfond) items.push(pfond)
+
+  if (input.expansionsfondDesiredChange && input.expansionsfondDesiredChange !== 0) {
+    const exp = calculateExpansionsfondChange({
+      kapitalunderlag: input.kapitalunderlag ?? 0,
+      existingBalance: input.expansionsfondExistingBalance,
+      desiredChange: input.expansionsfondDesiredChange,
+    })
+    if (exp) items.push(exp)
+  }
+
+  return {
+    fiscalPeriod: period,
+    bookedSurplus,
+    items,
+  }
+}
diff --git a/lib/bokslut/enskild-firma/egenavgifter-calculator.ts b/lib/bokslut/enskild-firma/egenavgifter-calculator.ts
new file mode 100644
index 00000000..ccb92097
--- /dev/null
+++ b/lib/bokslut/enskild-firma/egenavgifter-calculator.ts
@@ -0,0 +1,101 @@
+import type { EfDeclarationItem } from './types'
+
+/** Full egenavgifter rate (born 1959 or later, active business, 7 karensdagar). */
+export const EGENAVGIFTER_FULL = 0.2897
+/** Reduced rate for pensioners born 1938-1958. */
+export const EGENAVGIFTER_PENSIONER = 0.1021
+/** Passive business uses SLP rate instead. */
+export const SLP_FOR_PASSIVE = 0.2426
+
+/** Schablonavdrag percentages (R43 in NE-bilaga). */
+export const SCHABLONAVDRAG_FULL = 0.25
+export const SCHABLONAVDRAG_PENSIONER = 0.10
+export const SCHABLONAVDRAG_PASSIVE = 0.20
+
+export type EgenavgiftCategory = 'full' | 'pensioner' | 'passive'
+
+export interface EgenavgifterInput {
+  /** Överskott före egenavgifter, från NE-bilaga (R41 sum-up basis). */
+  surplusBeforeEgenavgifter: number
+  /** Vilken kategori. Defaults to 'full'. */
+  category?: EgenavgiftCategory
+  /** Föregående års schablonavdrag — läggs tillbaka i R40. Defaults to 0. */
+  priorYearSchablonavdrag?: number
+  /** Föregående års faktiska egenavgifter — dras av i R41. Defaults to 0. */
+  priorYearActualCharged?: number
+}
+
+export interface EgenavgifterComputation {
+  category: EgenavgiftCategory
+  surplusBeforeEgenavgifter: number
+  priorYearSchablonavdrag: number
+  priorYearActualCharged: number
+  /** R40 + (-R41) net: surplusBeforeEgenavgifter + priorYearSchablonavdrag - priorYearActualCharged. */
+  netSurplusForSchablon: number
+  schablonavdragRate: number
+  /** R43: schablonavdrag applied to net surplus. */
+  schablonavdrag: number
+  egenavgifterRate: number
+  /** Estimated egenavgifter for the year — for planning only; the exact
+   *  amount is set by Skatteverket. */
+  estimatedEgenavgifter: number
+}
+
+/**
+ * Compute the NE-bilaga R40-R43 series for egenavgifter.
+ *
+ * NEVER produces a journal entry — egenavgifter for enskild firma are paid
+ * personally by the owner via Inkomstdeklaration 1, not by the business.
+ */
+export function calculateEgenavgifter(input: EgenavgifterInput): EfDeclarationItem {
+  const category = input.category ?? 'full'
+  const r1 = (x: number) => Math.round(x * 100) / 100
+
+  const ratesByCategory = {
+    full: { schablon: SCHABLONAVDRAG_FULL, avgifter: EGENAVGIFTER_FULL },
+    pensioner: { schablon: SCHABLONAVDRAG_PENSIONER, avgifter: EGENAVGIFTER_PENSIONER },
+    passive: { schablon: SCHABLONAVDRAG_PASSIVE, avgifter: SLP_FOR_PASSIVE },
+  } as const
+  const rates = ratesByCategory[category]
+
+  const priorSchablon = input.priorYearSchablonavdrag ?? 0
+  const priorActual = input.priorYearActualCharged ?? 0
+  const netSurplus = Math.max(
+    0,
+    input.surplusBeforeEgenavgifter + priorSchablon - priorActual,
+  )
+  const schablonavdrag = Math.floor(netSurplus * rates.schablon)
+  const estimatedEgenavgifter = Math.round(netSurplus * rates.avgifter)
+
+  const warnings: string[] = []
+  if (category === 'full' && netSurplus > 40_000) {
+    warnings.push(
+      'För aktiv näringsverksamhet med överskott > 40 000 kr ges en automatisk nedsättning av egenavgifterna (7,5 %, max 15 000 kr/år) av Skatteverket.',
+    )
+  }
+  if (input.surplusBeforeEgenavgifter <= 0) {
+    warnings.push('Inget överskott att beräkna egenavgifter på.')
+  }
+
+  const computation: EgenavgifterComputation = {
+    category,
+    surplusBeforeEgenavgifter: r1(input.surplusBeforeEgenavgifter),
+    priorYearSchablonavdrag: r1(priorSchablon),
+    priorYearActualCharged: r1(priorActual),
+    netSurplusForSchablon: netSurplus,
+    schablonavdragRate: rates.schablon,
+    schablonavdrag,
+    egenavgifterRate: rates.avgifter,
+    estimatedEgenavgifter,
+  }
+
+  return {
+    kind: 'egenavgifter',
+    label: 'Egenavgifter — schablonavdrag',
+    description: `Schablonavdrag ${(rates.schablon * 100).toFixed(0)} % av nettoöverskott. Faktiska avgifter beräknas av Skatteverket.`,
+    amount: schablonavdrag,
+    ne_ruta: 'R43',
+    computation: computation as unknown as Record<string, unknown>,
+    warnings,
+  }
+}
diff --git a/lib/bokslut/enskild-firma/expansionsfond-calculator.ts b/lib/bokslut/enskild-firma/expansionsfond-calculator.ts
new file mode 100644
index 00000000..8a3387ab
--- /dev/null
+++ b/lib/bokslut/enskild-firma/expansionsfond-calculator.ts
@@ -0,0 +1,99 @@
+import type { EfDeclarationItem } from './types'
+
+/** Expansionsfondsskatt 20.6 % (samma som bolagsskatten). */
+export const EXPANSIONSFOND_TAX_RATE = 0.206
+/** Max avsättning = 125,94 % av kapitalunderlag (IL 34 kap). */
+export const EXPANSIONSFOND_MAX_OF_KAPITALUNDERLAG = 1.2594
+
+export interface ExpansionsfondInput {
+  /** Kapitalunderlag vid årets slut (samma underlag som för positiv
+   *  räntefördelning, IL 34 kap 6 §). */
+  kapitalunderlag: number
+  /** Tidigare kvarstående avsättning till expansionsfond — utgör utgångsläget
+   *  för årets bedömning. */
+  existingBalance?: number
+  /** Önskad ändring (positivt = avsättning, negativt = återföring).
+   *  Defaults to 0 (no change). */
+  desiredChange?: number
+}
+
+export interface ExpansionsfondComputation {
+  kapitalunderlag: number
+  maxTotalBalance: number
+  existingBalance: number
+  desiredChange: number
+  /** Begränsat ändringsbelopp efter takkontroll. */
+  actualChange: number
+  newBalance: number
+  /** 20.6 % skatt på årets nettoökning. Tillgodoräknas vid framtida återföring. */
+  taxOnChange: number
+}
+
+/**
+ * Compute the change in expansionsfond.
+ *
+ * Mechanism: en enskild näringsidkare betalar 20,6 % expansionsfondsskatt på
+ * avsatt belopp ENA året. När fonden återförs blir beloppet inkomst av
+ * näringsverksamhet samma år som återföringen — men de 20,6 % redan betalat
+ * tillgodoräknas mot årets skatt. Tax-only mechanism, NEVER booked.
+ */
+export function calculateExpansionsfondChange(
+  input: ExpansionsfondInput,
+): EfDeclarationItem | null {
+  const maxTotalBalance = Math.floor(
+    Math.max(0, input.kapitalunderlag) * EXPANSIONSFOND_MAX_OF_KAPITALUNDERLAG,
+  )
+  const existingBalance = Math.max(0, Math.floor(input.existingBalance ?? 0))
+  const desiredChange = Math.round(input.desiredChange ?? 0)
+  if (desiredChange === 0) return null
+
+  let actualChange = desiredChange
+  // Cap avsättning so the new total doesn't exceed the kapitalunderlag-based cap.
+  if (desiredChange > 0) {
+    const room = Math.max(0, maxTotalBalance - existingBalance)
+    actualChange = Math.min(desiredChange, room)
+  } else {
+    // Återföring can't go below zero.
+    actualChange = -Math.min(Math.abs(desiredChange), existingBalance)
+  }
+  const newBalance = existingBalance + actualChange
+  const taxOnChange = Math.round(actualChange * EXPANSIONSFOND_TAX_RATE)
+
+  const warnings: string[] = []
+  if (desiredChange > 0 && actualChange < desiredChange) {
+    warnings.push(
+      `Begärt belopp (${desiredChange} kr) översteg taket på 125,94 % av kapitalunderlaget. Avsättningen begränsades till ${actualChange} kr.`,
+    )
+  }
+  if (desiredChange < 0 && Math.abs(actualChange) < Math.abs(desiredChange)) {
+    warnings.push(
+      `Återföringen begränsades till befintligt saldo (${existingBalance} kr).`,
+    )
+  }
+
+  const computation: ExpansionsfondComputation = {
+    kapitalunderlag: input.kapitalunderlag,
+    maxTotalBalance,
+    existingBalance,
+    desiredChange,
+    actualChange,
+    newBalance,
+    taxOnChange,
+  }
+
+  return {
+    kind: actualChange > 0 ? 'expansionsfond_avsattning' : 'expansionsfond_ateforing',
+    label:
+      actualChange > 0
+        ? 'Expansionsfond — avsättning'
+        : 'Expansionsfond — återföring',
+    description:
+      actualChange > 0
+        ? `Avsättning ${actualChange} kr. Skatt 20,6 % (${Math.abs(taxOnChange)} kr) betalas i år.`
+        : `Återföring ${Math.abs(actualChange)} kr. Tidigare betald skatt (${Math.abs(taxOnChange)} kr) tillgodoräknas.`,
+    amount: Math.abs(actualChange),
+    ne_ruta: actualChange > 0 ? 'R34' : 'R33',
+    computation: computation as unknown as Record<string, unknown>,
+    warnings,
+  }
+}
diff --git a/lib/bokslut/enskild-firma/periodiseringsfond-ef.ts b/lib/bokslut/enskild-firma/periodiseringsfond-ef.ts
new file mode 100644
index 00000000..ae916e53
--- /dev/null
+++ b/lib/bokslut/enskild-firma/periodiseringsfond-ef.ts
@@ -0,0 +1,91 @@
+import type { EfDeclarationItem } from './types'
+
+/** EF får sätta av max 30 % av överskott (vs 25 % för AB). */
+export const PFOND_EF_RATE = 0.30
+/** Same 6-year mandatory reversal as AB (IL 30 kap 7 §). */
+export const PFOND_EF_MAX_HOLD_YEARS = 6
+
+export interface EfPfondAvsattningInput {
+  /** Skattemässigt överskott efter alla andra justeringar. */
+  surplus: number
+  /** Året då avsättningen görs. */
+  fiscalYear: number
+  /** Önskat belopp; defaults to maximum. */
+  desiredAmount?: number
+}
+
+export function proposeEfPfondAvsattning(input: EfPfondAvsattningInput): EfDeclarationItem | null {
+  const base = Math.max(0, Math.floor(input.surplus))
+  const max = Math.floor(base * PFOND_EF_RATE)
+  const desired = Math.max(0, Math.floor(input.desiredAmount ?? max))
+  const amount = Math.min(desired, max)
+  if (amount === 0) return null
+
+  const warnings: string[] = []
+  if (desired > max) {
+    warnings.push(
+      `Begärt belopp (${desired} kr) översteg 30 %-taket. Avsättningen begränsades till ${max} kr.`,
+    )
+  }
+
+  return {
+    kind: 'periodiseringsfond_avsattning',
+    label: `Periodiseringsfond ${input.fiscalYear} — avsättning`,
+    description: `Max 30 % av skattemässigt överskott. Sätts av i NE-bilaga R30 (uppskjuten skatt). Bokförs inte.`,
+    amount,
+    ne_ruta: 'R30',
+    computation: {
+      surplus: input.surplus,
+      rate: PFOND_EF_RATE,
+      maxAmount: max,
+      desiredAmount: desired,
+      actualAmount: amount,
+      fiscalYear: input.fiscalYear,
+    },
+    warnings,
+  }
+}
+
+export interface EfExistingFond {
+  /** Vilket år fonden avsattes. */
+  cohort_year: number
+  /** Aktuellt saldo (positivt). */
+  balance: number
+}
+
+export interface EfPfondAteforingInput {
+  existingFonder: EfExistingFond[]
+  closingYear: number
+  /** Per-cohort återföringsbelopp (kan vara delar av saldot). Mandatory
+   *  cohorts återförs alltid till fullo. */
+  returns?: Record<number, number>
+}
+
+export function proposeEfPfondAteforing(
+  input: EfPfondAteforingInput,
+): EfDeclarationItem[] {
+  const items: EfDeclarationItem[] = []
+  for (const fond of input.existingFonder) {
+    const isMandatory = fond.cohort_year + PFOND_EF_MAX_HOLD_YEARS <= input.closingYear
+    const requested = input.returns?.[fond.cohort_year] ?? 0
+    const amount = isMandatory ? fond.balance : Math.min(Math.max(0, requested), fond.balance)
+    if (amount === 0) continue
+    items.push({
+      kind: 'periodiseringsfond_ateforing',
+      label: `Periodiseringsfond ${fond.cohort_year} — återföring`,
+      description: 'Återförs i NE-bilaga R29.',
+      amount,
+      ne_ruta: 'R29',
+      computation: {
+        cohort_year: fond.cohort_year,
+        opening_balance: fond.balance,
+        return_amount: amount,
+        was_mandatory: isMandatory,
+      },
+      warnings: isMandatory
+        ? [`Periodiseringsfond ${fond.cohort_year} har nått 6-årsgränsen och måste återföras.`]
+        : [],
+    })
+  }
+  return items
+}
diff --git a/lib/bokslut/enskild-firma/rantefordelning-calculator.ts b/lib/bokslut/enskild-firma/rantefordelning-calculator.ts
new file mode 100644
index 00000000..f616a7b7
--- /dev/null
+++ b/lib/bokslut/enskild-firma/rantefordelning-calculator.ts
@@ -0,0 +1,100 @@
+import type { EfDeclarationItem } from './types'
+
+/** Räntefördelning rates per IL 33 kap. Statslåneräntan from 30 november
+ *  året före, plus tilläggspoäng. SLR for 2026 = 2.55 %. */
+export const POSITIVE_RANTEFORDELNING_ADD = 0.06 // SLR + 6 pe → 8.55 % för 2026
+export const NEGATIVE_RANTEFORDELNING_ADD = 0.01 // SLR + 1 pe → 3.55 % för 2026
+
+/** Negativ räntefördelning triggas vid kapitalunderlag mer negativt än
+ *  -500 000 kr (IL 33 kap 4 §). */
+export const NEGATIVE_THRESHOLD = -500_000
+
+export interface RantefordelningInput {
+  /** Justerat eget kapital i näringsverksamheten vid föregående års utgång.
+   *  Positivt = kapitalöverskott (positiv räntefördelning möjlig); negativt
+   *  = kapitalunderskott (negativ räntefördelning obligatorisk > -500 000). */
+  kapitalunderlag: number
+  /** SLR 30 november föregående år. Default = 0.0255 (för inkomstår 2026,
+   *  SLR 2025-11-30 = 2,55 %). Override per år tills Riksbanken-integrationen
+   *  ligger på plats. */
+  slrRate?: number
+}
+
+export interface RantefordelningComputation {
+  kapitalunderlag: number
+  slrRate: number
+  positiveRate: number
+  positiveBase: number
+  /** Maximalt belopp att räntefördela till kapital. Voluntarily. */
+  positiveAmount: number
+  negativeRate: number
+  negativeBase: number
+  /** Obligatorisk negativ räntefördelning (> -500 000). */
+  negativeAmount: number
+}
+
+/**
+ * Compute räntefördelning for an enskild firma. Returns at most one of
+ * positive or negative — the two are mutually exclusive based on sign of
+ * kapitalunderlag.
+ *
+ * NEVER produces a journal entry — räntefördelning is a tax-only mechanism
+ * (Inkomstdeklaration 1, kapitalinkomst-fältet).
+ */
+export function calculateRantefordelning(
+  input: RantefordelningInput,
+): EfDeclarationItem | null {
+  const slrRate = input.slrRate ?? 0.0255
+  const positiveRate = Math.max(0.005, slrRate + POSITIVE_RANTEFORDELNING_ADD)
+  const negativeRate = Math.max(0.005, slrRate + NEGATIVE_RANTEFORDELNING_ADD)
+
+  const isPositive = input.kapitalunderlag > 0
+  const isNegativeMandatory = input.kapitalunderlag < NEGATIVE_THRESHOLD
+
+  if (!isPositive && !isNegativeMandatory) {
+    return null
+  }
+
+  // Use Math.round (not floor/ceil) to absorb IEEE 754 representation error:
+  // 1 000 000 × (0.0255 + 0.06) evaluates to 85499.99999... in JS, and floor()
+  // would shave a krona off the user's deduction for a non-economic reason.
+  const computation: RantefordelningComputation = {
+    kapitalunderlag: input.kapitalunderlag,
+    slrRate,
+    positiveRate,
+    positiveBase: isPositive ? input.kapitalunderlag : 0,
+    positiveAmount: isPositive ? Math.round(input.kapitalunderlag * positiveRate) : 0,
+    negativeRate,
+    negativeBase: isNegativeMandatory ? Math.abs(input.kapitalunderlag) : 0,
+    negativeAmount: isNegativeMandatory
+      ? Math.round(Math.abs(input.kapitalunderlag) * negativeRate)
+      : 0,
+  }
+
+  if (isPositive) {
+    return {
+      kind: 'rantefordelning_positive',
+      label: 'Positiv räntefördelning (frivillig)',
+      description: `${(positiveRate * 100).toFixed(2)} % på kapitalunderlag ${input.kapitalunderlag.toLocaleString('sv-SE')} kr. Avdrag i NE R30; motsvarande belopp redovisas som inkomst av kapital på Inkomstdeklaration 1 (T4).`,
+      amount: computation.positiveAmount,
+      // NE-bilagan har bara fältet R30 — INK1 är ett separat formulär. Tidigare
+      // sammanslagningen 'R30 / INK1 kapital' fick användare att leta efter ett
+      // ruta-namn som inte finns på NE.
+      ne_ruta: 'R30 (avdrag i näringsverksamhet)',
+      computation: computation as unknown as Record<string, unknown>,
+      warnings: [],
+    }
+  }
+
+  return {
+    kind: 'rantefordelning_negative',
+    label: 'Negativ räntefördelning (obligatorisk)',
+    description: `${(negativeRate * 100).toFixed(2)} % på kapitalunderskott. Tillägg till resultat i näringsverksamhet eftersom verksamheten lånat av privata medel.`,
+    amount: computation.negativeAmount,
+    ne_ruta: 'R30 (tillägg till resultat)',
+    computation: computation as unknown as Record<string, unknown>,
+    warnings: [
+      'Negativ räntefördelning är obligatorisk när kapitalunderlaget är mer negativt än -500 000 kr.',
+    ],
+  }
+}
diff --git a/lib/bokslut/enskild-firma/types.ts b/lib/bokslut/enskild-firma/types.ts
new file mode 100644
index 00000000..6ecec8c3
--- /dev/null
+++ b/lib/bokslut/enskild-firma/types.ts
@@ -0,0 +1,32 @@
+/**
+ * EF tax mechanisms are declaration-only — they NEVER produce journal
+ * entries. The shapes here are intentionally distinct from the AB
+ * `ProposedDisposition` to make the booking distinction visible at the
+ * type level: every EF calculator returns an `EfDeclarationItem` and the
+ * UI / NE-bilaga consumes them, but the bokkeeping engine never sees them.
+ */
+export type EfDeclarationKind =
+  | 'egenavgifter'
+  | 'rantefordelning_positive'
+  | 'rantefordelning_negative'
+  | 'periodiseringsfond_avsattning'
+  | 'periodiseringsfond_ateforing'
+  | 'expansionsfond_avsattning'
+  | 'expansionsfond_ateforing'
+
+export interface EfDeclarationItem {
+  kind: EfDeclarationKind
+  /** Short Swedish label for UI cards. */
+  label: string
+  /** One-sentence Swedish explanation. */
+  description: string
+  /** SEK amount displayed. Always positive. */
+  amount: number
+  /** NE-bilaga ruta this affects (e.g. "R30", "R34", "R43"). Surfaced so
+   *  users know where the number lands when they file. */
+  ne_ruta: string
+  /** Calculator-specific breakdown for the "Visa beräkning" panel. */
+  computation: Record<string, unknown>
+  /** Soft warnings. Never blockers. */
+  warnings: string[]
+}
diff --git a/supabase/migrations/20260516170000_arsredovisning_signature_requests.sql b/supabase/migrations/20260516170000_arsredovisning_signature_requests.sql
new file mode 100644
index 00000000..e6319502
--- /dev/null
+++ b/supabase/migrations/20260516170000_arsredovisning_signature_requests.sql
@@ -0,0 +1,89 @@
+-- Migration: arsredovisning_signature_requests — captures the multi-signer
+-- BankID fastställelseintyg flow för Bolagsverket-inlämning av årsredovisning.
+--
+-- Each row = one signature slot för one styrelseledamot or VD on a specific
+-- fiscal period's årsredovisning. Status transitions: pending → signed (or
+-- declined). When all rows för a fiscal period are signed, the
+-- årsredovisning is "fastställd" and may be filed.
+--
+-- The actual BankID call is not wired in this migration — that integration
+-- ships in a follow-up that wires the existing lib/auth/bankid helpers to
+-- the sign action. This table + the service helpers make the request layer
+-- available so the UI can render the signature slots and persist results
+-- when the BankID side is hooked up.
+
+CREATE TABLE public.arsredovisning_signature_requests (
+  id                  UUID PRIMARY KEY DEFAULT uuid_generate_v4(),
+  user_id             UUID NOT NULL REFERENCES auth.users(id) ON DELETE CASCADE,
+  company_id          UUID NOT NULL REFERENCES companies(id) ON DELETE CASCADE,
+  fiscal_period_id    UUID NOT NULL REFERENCES fiscal_periods(id) ON DELETE CASCADE,
+  -- Free-text role to keep flexibility for "Styrelseordförande", "VD",
+  -- "Revisor" etc. without a migration.
+  role                TEXT NOT NULL CHECK (length(role) > 0),
+  signer_name         TEXT NOT NULL CHECK (length(signer_name) > 0),
+  /** Encrypted personnummer of the signer (12 digits). Optional at request
+   *  time, filled when BankID completes. Stored via the same crypto
+   *  helpers as bankid_identities (see lib/auth/bankid.ts). */
+  signer_personnummer_encrypted BYTEA,
+  signer_personnummer_hash      TEXT,
+  status              TEXT NOT NULL DEFAULT 'pending' CHECK (status IN (
+    'pending', 'signed', 'declined'
+  )),
+  signed_at           TIMESTAMPTZ,
+  /** Raw BankID completion data — JWT or JSON depending on provider. Stored
+   *  for audit; never read back to make trust decisions. */
+  bankid_signature_data JSONB,
+  created_at          TIMESTAMPTZ NOT NULL DEFAULT now(),
+  updated_at          TIMESTAMPTZ NOT NULL DEFAULT now(),
+  CONSTRAINT arsredovisning_signature_requests_signed_atomic CHECK (
+    (status <> 'signed' AND signed_at IS NULL)
+    OR (status = 'signed' AND signed_at IS NOT NULL)
+  )
+);
+
+CREATE INDEX idx_arsredovisning_sigreq_company ON public.arsredovisning_signature_requests (company_id);
+CREATE INDEX idx_arsredovisning_sigreq_period ON public.arsredovisning_signature_requests (fiscal_period_id);
+
+ALTER TABLE public.arsredovisning_signature_requests ENABLE ROW LEVEL SECURITY;
+
+CREATE POLICY "arsredovisning_sigreq_select" ON public.arsredovisning_signature_requests
+  FOR SELECT USING (company_id IN (SELECT public.user_company_ids()));
+CREATE POLICY "arsredovisning_sigreq_insert" ON public.arsredovisning_signature_requests
+  FOR INSERT WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+CREATE POLICY "arsredovisning_sigreq_update" ON public.arsredovisning_signature_requests
+  FOR UPDATE USING (company_id IN (SELECT public.user_company_ids()))
+  WITH CHECK (company_id IN (SELECT public.user_company_ids()));
+-- Block DELETE on signed rows — signed signatures must persist för audit.
+CREATE POLICY "arsredovisning_sigreq_delete" ON public.arsredovisning_signature_requests
+  FOR DELETE USING (
+    company_id IN (SELECT public.user_company_ids())
+    AND status <> 'signed'
+  );
+
+CREATE TRIGGER arsredovisning_sigreq_updated_at
+  BEFORE UPDATE ON public.arsredovisning_signature_requests
+  FOR EACH ROW EXECUTE FUNCTION public.update_updated_at_column();
+
+-- Once status='signed', the financial fields cannot be amended. Mirrors the
+-- pattern in 20260516120000_assets_and_depreciation.sql.
+CREATE OR REPLACE FUNCTION public.enforce_signed_signature_request_immutability()
+RETURNS TRIGGER AS $$
+BEGIN
+  IF OLD.status = 'signed' THEN
+    IF NEW.role IS DISTINCT FROM OLD.role
+       OR NEW.signer_name IS DISTINCT FROM OLD.signer_name
+       OR NEW.signed_at IS DISTINCT FROM OLD.signed_at
+       OR NEW.status IS DISTINCT FROM OLD.status THEN
+      RAISE EXCEPTION 'Cannot modify a signed signature request (id=%)', OLD.id
+        USING ERRCODE = 'check_violation';
+    END IF;
+  END IF;
+  RETURN NEW;
+END;
+$$ LANGUAGE plpgsql;
+
+CREATE TRIGGER enforce_signed_signature_request_immutability
+  BEFORE UPDATE ON public.arsredovisning_signature_requests
+  FOR EACH ROW EXECUTE FUNCTION public.enforce_signed_signature_request_immutability();
+
+NOTIFY pgrst, 'reload schema';
diff --git a/supabase/migrations/20260517090000_signature_immutability_full.sql b/supabase/migrations/20260517090000_signature_immutability_full.sql
new file mode 100644
index 00000000..083125be
--- /dev/null
+++ b/supabase/migrations/20260517090000_signature_immutability_full.sql
@@ -0,0 +1,33 @@
+-- Extend the signed-immutability trigger on
+-- arsredovisning_signature_requests to cover EVERY audit-critical column,
+-- not just the role/signer_name/signed_at/status subset the original
+-- migration (20260516170000) protected.
+--
+-- Without this, a row with status='signed' could be UPDATEd to change
+-- bankid_signature_data, signer_personnummer_encrypted, or
+-- signer_personnummer_hash — silently altering the audit trail and
+-- breaking the "signed = immutable" guarantee that the application layer
+-- relies on for fastställelseintyg evidence.
+
+CREATE OR REPLACE FUNCTION public.enforce_signed_signature_request_immutability()
+RETURNS TRIGGER AS $$
+BEGIN
+  IF OLD.status = 'signed' THEN
+    IF NEW.role                          IS DISTINCT FROM OLD.role
+       OR NEW.signer_name                IS DISTINCT FROM OLD.signer_name
+       OR NEW.signed_at                  IS DISTINCT FROM OLD.signed_at
+       OR NEW.status                     IS DISTINCT FROM OLD.status
+       OR NEW.bankid_signature_data      IS DISTINCT FROM OLD.bankid_signature_data
+       OR NEW.signer_personnummer_encrypted IS DISTINCT FROM OLD.signer_personnummer_encrypted
+       OR NEW.signer_personnummer_hash   IS DISTINCT FROM OLD.signer_personnummer_hash
+       OR NEW.fiscal_period_id           IS DISTINCT FROM OLD.fiscal_period_id
+       OR NEW.company_id                 IS DISTINCT FROM OLD.company_id THEN
+      RAISE EXCEPTION 'Cannot modify a signed signature request (id=%)', OLD.id
+        USING ERRCODE = 'check_violation';
+    END IF;
+  END IF;
+  RETURN NEW;
+END;
+$$ LANGUAGE plpgsql;
+
+NOTIFY pgrst, 'reload schema';
diff --git a/supabase/migrations/20260517100000_signature_delete_blocks_declined.sql b/supabase/migrations/20260517100000_signature_delete_blocks_declined.sql
new file mode 100644
index 00000000..d669f224
--- /dev/null
+++ b/supabase/migrations/20260517100000_signature_delete_blocks_declined.sql
@@ -0,0 +1,16 @@
+-- A 'declined' signature is auditable evidence: it records that a board
+-- member refused to sign the årsredovisning, which is material under ABL 8
+-- kap (board-member liability) and may be relevant in a Bolagsverket review.
+-- The original migration (20260516170000) only blocked DELETE on 'signed'
+-- rows. Extend the DELETE RLS policy to also protect 'declined' so the
+-- evidence trail can't be silently wiped.
+
+DROP POLICY IF EXISTS "arsredovisning_sigreq_delete" ON public.arsredovisning_signature_requests;
+
+CREATE POLICY "arsredovisning_sigreq_delete" ON public.arsredovisning_signature_requests
+  FOR DELETE USING (
+    company_id IN (SELECT public.user_company_ids())
+    AND status NOT IN ('signed', 'declined')
+  );
+
+NOTIFY pgrst, 'reload schema';