Mattsson
e85eac317c
* feat(arsredovisning): manual override for medelantal anstallda (Not 2) Why the problem occurred: the ÅRL 5:20 § note was derived only from the employees table, and most aktiebolag that book salary never create a Löner employee record (hand-booked salary, SIE import, migrated history). In prod 148 of 195 aktiebolag with posted 70xx-73xx lines have no employees rows, so their note reads "inga anställda". The reporting company had one row created the same day with a start date halfway through a July-June year: 181/365 = 0.5 FTE rounds to 0. What was removed or simplified: nothing removed. One resolver (resolveMedelantalAnstallda: override, else FTE average) now feeds the K2 note, the K3 note and the iXBRL fact, so no reader can pick a different number. The override sits on arsredovisning_narratives next to the other ÅRL 5 kap. disclosures and rides the existing narrative GET/POST route, service and page save. Why this and not the proposed one: the request asked support to "enable override of Not 2" as free text. A whole number keeps the statutory sentence intact and the iXBRL MedelantaletAnstallda fact taggable; free text would allow a non-compliant note. Rounding 0.5 up globally was rejected (changes every company's note silently, does nothing for companies with no employees rows), as was backdating the hire date (fixes one company, misstates the fact). The iXBRL input also reads the previous period's override so the jämförelseår column shows what last year's document showed. Migration 20260908130127 is additive (nullable INTEGER with a CHECK) and is applied and tracked on staging. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GxiKQke7sY6mrAK9KX4hbD * fix(arsredovisning): size-threshold metrics use the medelantal override too Skeptic refutation on 442fa1bc5: reportMetrics in model.ts still read the FTE average from the employees table, so the ÅRL 1:3 § större- företag test and the K2 relief thresholds could disagree with the figure Not 2 and the iXBRL fact disclose. A SIE-migrated aktiebolag with no employees rows and an override of 60 both years, balansomslutning over 40 MSEK, would have validated as K2-eligible while its own document said 60 employees. Fix: the metrics resolve the employee figure the same way the note does (current period override from report.disclosures, previous period via getMedelantalOverride on that period's narrative row). previous_period on ArsredovisningData now carries the period id so the lookup needs no extra fiscal_periods read. The iXBRL employees-error fallback keeps the previous period's override instead of blanking the jämförelseår. Co-Authored-By: Claude Fable 5.1 <noreply@anthropic.com> Claude-Session: https://claude.ai/code/session_01GxiKQke7sY6mrAK9KX4hbD --------- Co-authored-by: Claude Fable 5.1 <noreply@anthropic.com>
27 lines
1.2 KiB
SQL
27 lines
1.2 KiB
SQL
-- arsredovisning_narratives: manual override for the medelantal anställda
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-- note (ÅRL 5 kap. 20 §).
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--
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-- The note is otherwise computed as an FTE-weighted average over
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-- public.employees. That is wrong for every company that books salary
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-- without a Löner employee record (hand-booked salary, SIE import,
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-- migrated history): 148 of 195 aktiebolag with posted 70xx-73xx lines in
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-- prod have no employees rows at all, and the note then says "inga
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-- anställda" although the owner drew salary all year. A half-year hire in
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-- a broken fiscal year rounds 0.5 to 0 the same way.
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--
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-- NULL keeps the computed value. A whole number replaces it in the PDF note
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-- and the iXBRL MedelantaletAnstallda fact for the same period. The column
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-- is per-fiscal-period like the other disclosure overrides on this table.
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ALTER TABLE public.arsredovisning_narratives
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ADD COLUMN medelantal_anstallda_override INTEGER
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CHECK (
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medelantal_anstallda_override IS NULL
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OR (medelantal_anstallda_override >= 0 AND medelantal_anstallda_override <= 100000)
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);
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COMMENT ON COLUMN public.arsredovisning_narratives.medelantal_anstallda_override IS
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'Manual medelantal anställda for the ÅRL 5:20 § note. NULL = compute from employees.';
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NOTIFY pgrst, 'reload schema';
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