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accounted/supabase/migrations/20260723103000_company_settings_share_capital.sql
Mattsson b0044bfe98 fix(arsredovisning): make the aktiekapital note completable via compa… (#1118)
* fix(arsredovisning): make the aktiekapital note completable via company settings

The annual report warned every AB that the aktiekapital note was missing
and pointed at Installningar -> Foretag, but the referenced columns
(aktiekapital, antal_aktier, kvotvarde) never existed and no settings UI
was ever built, so the warning was a dead end and no AB could produce a
complete note before Bolagsverket filing.

- migration 20260723103000: company_settings.aktiekapital (numeric) and
  antal_aktier (integer) with positive CHECKs; kvotvarde is intentionally
  not stored since ABL 1 kap 6 defines it as aktiekapital / antal aktier
- build-data.ts (K2 and K3 note paths): select only the two stored
  columns and derive kvotvarde with roundOre
- UpdateSettingsSchema: aktiekapital (positive), antal_aktier (positive
  integer), both nullable to allow clearing
- new ShareCapitalForm section on Installningar -> Foretag, rendered for
  aktiebolag only, with live derived kvotvarde display; wired through the
  existing CompanySettingsContent save path (empty string clears to null)
- sv/en strings; settings route tests (round-trip, clear, 400 on invalid);
  builder tests for derived kvotvarde and the empty-settings warning

Staging (metjnjrhvujscngnpzdv) already has the columns applied and the
note verified end-to-end against a rehearsal company.

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

* fix(arsredovisning): address PR review findings on the share-capital note

- enforce aktiekapital/antal_aktier as an all-or-nothing pair (DB CHECK,
  K2/K3 note guard now requires both, partial pair warns instead)
- numeric(15,2) column, .int() Zod constraint, maxFractionDigits 0 render
- guard numberOrNull against NaN; align kvotvarde preview with schema
- strengthen clearing test, add fractional and partial-pair tests

Co-Authored-By: Claude Fable 5 <noreply@anthropic.com>

---------

Co-authored-by: Claude Fable 5 <noreply@anthropic.com>
2026-07-23 11:41:14 +02:00

39 lines
2.0 KiB
SQL

-- Share-capital facts for the annual report aktiekapital note (K2/K3, ÅRL).
-- The report builder has read these since the ÅR feature shipped, but the
-- columns were never created, so the "fyll i under Inställningar → Företag"
-- warning was a dead end for every AB. Kvotvärde is intentionally NOT stored:
-- ABL 1 kap 6 § defines it as aktiekapital / antal aktier, so it is derived
-- at read time to keep a Bolagsverket-filed note internally consistent.
ALTER TABLE public.company_settings
ADD COLUMN IF NOT EXISTS aktiekapital numeric(15,2),
ADD COLUMN IF NOT EXISTS antal_aktier integer;
COMMENT ON COLUMN public.company_settings.aktiekapital IS
'Registered share capital in SEK per Bolagsverket. Used for the aktiekapital note in the annual report; may differ from the booked 2081 balance during a pending emission.';
COMMENT ON COLUMN public.company_settings.antal_aktier IS
'Total number of issued shares per Bolagsverket. Used for the aktiekapital note; kvotvärde is derived as aktiekapital / antal_aktier.';
ALTER TABLE public.company_settings
DROP CONSTRAINT IF EXISTS company_settings_aktiekapital_positive;
ALTER TABLE public.company_settings
ADD CONSTRAINT company_settings_aktiekapital_positive
CHECK (aktiekapital IS NULL OR aktiekapital > 0);
ALTER TABLE public.company_settings
DROP CONSTRAINT IF EXISTS company_settings_antal_aktier_positive;
ALTER TABLE public.company_settings
ADD CONSTRAINT company_settings_antal_aktier_positive
CHECK (antal_aktier IS NULL OR antal_aktier > 0);
-- The aktiekapital note (ÅRL 5 kap 14 §) needs both the registered amount
-- and the number of shares; a lone value would produce an incomplete
-- statutory note, so the pair is all-or-nothing.
ALTER TABLE public.company_settings
DROP CONSTRAINT IF EXISTS company_settings_share_capital_pair;
ALTER TABLE public.company_settings
ADD CONSTRAINT company_settings_share_capital_pair
CHECK ((aktiekapital IS NULL) = (antal_aktier IS NULL));
NOTIFY pgrst, 'reload schema';