Mattsson
466e55a015
* fix: reconcile annual reports with final closing entries * test: cover annual report depreciation and VAT balances * Merge remote-tracking branch 'origin/main' into fix/usr-fdbck-ch * fix: show exact invoice delivery details * fix: use currency account in invoice emails * fix: address invoice delivery review feedback * fix: harden invoice delivery and payment accounts * test: assert RLS-denied zero-row updates * fix: close remaining invoice compliance gaps * fix: harden invoice archive authorization * fix: close invoice delivery review findings * fix: verify delivery finalization results * fix: cap combined invoice email recipients * fix: close final invoice compliance findings * fix: prevent stale payment account saves * test: prove invoice delivery isolation * fix: close invoice privacy review findings * test: normalize delivery retention dates
271 lines
13 KiB
TypeScript
271 lines
13 KiB
TypeScript
import { describe, expect, it } from 'vitest'
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import { XMLValidator } from 'fast-xml-parser'
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import { mapTrialBalancesToK2 } from '../k2-mapper'
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import { generateK2IxbrlDocument, embedKontrollsumma } from '../document/k2-document'
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import { makeInput, CURRENT } from './fixtures'
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describe('generateK2IxbrlDocument', () => {
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const { xhtml, warnings } = generateK2IxbrlDocument(makeInput())
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it('produces well-formed XML (XHTML)', () => {
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const validation = XMLValidator.validate(xhtml)
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expect(validation).toBe(true)
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})
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it('declares the container per TA §3/§4: UTF-8, title, programvara meta, no scripts', () => {
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expect(xhtml.startsWith('<?xml version="1.0" encoding="utf-8"?>')).toBe(true)
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expect(xhtml).toContain('<title>')
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expect(xhtml).toContain('<meta name="programvara" content="Accounted - Accounted"/>')
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expect(xhtml).toContain('<meta name="programversion" content="2026.1"/>')
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expect(xhtml).not.toContain('<script')
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expect(xhtml).not.toContain(' ')
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expect(xhtml).toContain('xmlns="http://www.w3.org/1999/xhtml"')
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})
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it('references the K2 2024-09-12 risbs entry point + COA (fastställelseintyg) schema', () => {
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expect(xhtml).toContain(
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'http://xbrl.taxonomier.se/se/fr/gaap/k2-all/ab/risbs/2024-09-12/se-k2-ab-risbs-2024-09-12.xsd',
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)
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expect(xhtml).toContain(
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'http://xbrl.taxonomier.se/se/fr/gaap/coa/rplc/2020-12-01/se-coa-rplc-2020-12-01.xsd',
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)
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})
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it('declares contexts per TA §2.16 with the bolagsverket entity scheme', () => {
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for (const ctxId of ['period0', 'period1', 'period2', 'balans0', 'balans1', 'balans2']) {
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expect(xhtml).toContain(`<xbrli:context id="${ctxId}">`)
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}
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expect(xhtml).toContain('scheme="http://www.bolagsverket.se"')
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expect(xhtml).toContain('<xbrli:startDate>2025-01-01</xbrli:startDate>')
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expect(xhtml).toContain('<xbrli:instant>2025-12-31</xbrli:instant>')
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expect(xhtml).toContain('<xbrli:measure>iso4217:SEK</xbrli:measure>')
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})
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it('hides vallistor + räkenskapsårets dagar in ix:hidden (TA §2.15/§3.9.3)', () => {
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expect(xhtml).toContain('<ix:hidden>')
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expect(xhtml).toContain('se-mem-base:SprakSvenskaMember')
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expect(xhtml).toContain('se-mem-base:LandSverigeMember')
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expect(xhtml).toContain('se-mem-base:ValutaSvenskaKronorMember')
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expect(xhtml).toContain(
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'se-mem-base:FinansiellRapportStyrelsenVerkstallandeDirektorenAvgerArsredovisningMember',
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)
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expect(xhtml).toContain('se-cd-base:RakenskapsarForstaDag')
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expect(xhtml).toContain('se-cd-base:RakenskapsarSistaDag')
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})
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it('emits the fastställelseintyg with checksum-exclusion wrapper and the magic date id (TA §4.4-4.5)', () => {
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expect(xhtml).toContain('id="id-innehall-faststallelseintyg"')
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expect(xhtml).toContain('id="ID_DATUM_UNDERTECKNANDE_FASTSTALLELSEINTYG"')
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expect(xhtml).toContain('se-bol-base:ArsstammaIntygande')
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expect(xhtml).toContain('se-bol-base:IntygandeOriginalInnehall')
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expect(xhtml).toMatch(/<ix:continuation id="intygande_forts">/)
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// AGM date tagged + generation date in the signing-date element.
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expect(xhtml).toContain('>2026-03-15</ix:nonNumeric>')
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expect(xhtml).toMatch(/ID_DATUM_UNDERTECKNANDE_FASTSTALLELSEINTYG">2026-02-25</)
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})
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it('tags RR and BR amounts with correct attributes and presentational minus', () => {
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// Nettoomsättning current year, whole kronor.
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expect(xhtml).toMatch(
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/<ix:nonFraction contextRef="period0" name="se-gen-base:Nettoomsattning" unitRef="SEK" decimals="0" scale="0" format="ixt:numspacecomma">1 000 000<\/ix:nonFraction>/,
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)
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// Costs: minus outside the element, positive fact value (no sign attr).
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expect(xhtml).toMatch(
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/−<ix:nonFraction contextRef="period0" name="se-gen-base:Personalkostnader"[^>]*>525 660<\/ix:nonFraction>/,
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)
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expect(xhtml).not.toMatch(/name="se-gen-base:Personalkostnader"[^>]*sign="-"/)
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// Deviating sign: avsättning till periodiseringsfond (credit concept, debit value).
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expect(xhtml).toMatch(/name="se-gen-base:ForandringPeriodiseringsfond"[^>]*sign="-"/)
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// BR totals present in both years (3001/3002 kontrollera requirements).
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expect(xhtml).toMatch(/name="se-gen-base:Tillgangar"[^>]*>380 000/)
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expect(xhtml).toMatch(/name="se-gen-base:EgetKapitalSkulder"[^>]*>380 000/)
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expect(xhtml).toMatch(/contextRef="balans1" name="se-gen-base:Tillgangar"[^>]*>253 000/)
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})
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it('emits account 7833 depreciation and debit 2650 as the correct iXBRL facts', () => {
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const balance = (account: string, name: string, debit: number, credit: number) => ({
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account_number: account,
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account_name: name,
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closing_debit: debit,
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closing_credit: credit,
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})
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const full = [
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balance('1250', 'Computers', 50, 0),
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balance('1259', 'Accumulated depreciation', 0, 10),
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balance('1930', 'Bank', 75, 0),
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balance('2081', 'Share capital', 0, 50),
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balance('2099', 'Current-year result', 0, 90),
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balance('2650', 'VAT settlement account', 25, 0),
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]
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const preClosing = [
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...full.filter((row) => row.account_number !== '2099'),
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balance('3010', 'Revenue', 0, 100),
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balance('7833', 'Depreciation of computers', 10, 0),
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]
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const mapping = mapTrialBalancesToK2({ full, preClosing }, null)
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const input = makeInput()
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input.rr = mapping.rr
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input.br = mapping.br
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input.totals = mapping.totals
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const { xhtml: reportedAccountsXhtml } = generateK2IxbrlDocument(input)
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expect(reportedAccountsXhtml).toMatch(
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/name="se-gen-base:AvskrivningarNedskrivningarMateriellaImmateriellaAnlaggningstillgangar"[^>]*>10<\/ix:nonFraction>/,
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)
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expect(reportedAccountsXhtml).toMatch(
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/name="se-gen-base:OvrigaFordringarKortfristiga"[^>]*>25<\/ix:nonFraction>/,
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)
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})
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it('tags the underskrifter tuple with per-signer dates (TA §2.9.1)', () => {
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expect(xhtml).toContain('se-gaap-ext:UnderskriftArsredovisningForetradareTuple')
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const tilltalsnamn = xhtml.match(/name="se-gen-base:UnderskriftHandlingTilltalsnamn"/g) ?? []
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expect(tilltalsnamn).toHaveLength(2)
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const dates = xhtml.match(/name="se-gen-base:UndertecknandeDatum"[^>]*tupleRef="/g) ?? []
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expect(dates).toHaveLength(2)
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expect(xhtml).toContain('>2026-02-21</ix:nonNumeric>')
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// Datering av årsredovisning tagged (FY starts after 2024-07-01).
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expect(xhtml).toContain('se-gen-base:UndertecknandeArsredovisningDatum')
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})
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it('tags flerårsöversikt incl. soliditet as procent with scale -2 (TA §2.12)', () => {
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expect(xhtml).toMatch(
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/<ix:nonFraction contextRef="balans0" name="se-gen-base:Soliditet" unitRef="procent" decimals="3" scale="-2" format="ixt:numspacecomma">64,5<\/ix:nonFraction>/,
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)
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expect(xhtml).toMatch(/contextRef="period2" name="se-gen-base:Nettoomsattning"/)
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})
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it('tags medelantal anställda with the custom unit (TA §2.14)', () => {
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expect(xhtml).toMatch(
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/<ix:nonFraction contextRef="period0" name="se-gen-base:MedelantaletAnstallda" unitRef="antal-anstallda"/,
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)
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expect(xhtml).toContain('<xbrli:measure>se-k2-type:AntalAnstallda</xbrli:measure>')
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})
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it('tags the long-term debt disclosure instead of leaving the note as plain XHTML', () => {
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expect(xhtml).toMatch(
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/contextRef="balans0" name="se-gen-base:LangfristigaSkulderForfallerSenare5Ar"[^>]*>0<\/ix:nonFraction>/,
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)
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expect(xhtml).toContain('name="se-gen-base:NotStalldaSakerheter"')
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expect(xhtml).toContain('name="se-gen-base:NotEventualforpliktelser"')
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expect(xhtml).toContain('name="se-gen-base:NotUpplysningModerforetag"')
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})
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it('tags resultatdisposition (BÖR: förslag) consistently with BR', () => {
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expect(xhtml).toMatch(/name="se-gen-base:ForslagDispositionBalanserasINyRakning"[^>]*>220 000/)
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expect(xhtml).toMatch(/name="se-gen-base:ForslagDisposition"[^>]*>220 000/)
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expect(xhtml).toMatch(/name="se-gen-base:FrittEgetKapital"[^>]*>220 000/)
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})
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it('does not tag utdelning when none is proposed', () => {
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expect(xhtml).not.toContain('ForslagDispositionUtdelning')
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})
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it('reports no warnings for the happy path', () => {
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expect(warnings).toEqual([])
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})
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it('embedKontrollsumma inserts the meta tags into head (TA §4.5.2)', () => {
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const withChecksum = embedKontrollsumma(xhtml, 'abc123==', 'SHA-256')
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expect(withChecksum).toContain(
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'<meta name="ixbrl.innehall.kontrollsumman" content="abc123=="/>',
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)
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expect(withChecksum).toContain(
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'<meta name="ixbrl.innehall.kontrollsumman.algoritm" content="SHA-256"/>',
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)
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expect(XMLValidator.validate(withChecksum)).toBe(true)
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})
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it('keeps the document under the 5 MB limit (TA §4.2.1)', () => {
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expect(Buffer.byteLength(xhtml, 'utf8')).toBeLessThan(5 * 1024 * 1024)
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})
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})
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describe('generateK2IxbrlDocument: dividend + first year variants', () => {
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it('tags förslag till utdelning when proposed (TA §2.9.2 BÖR)', () => {
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const input = makeInput()
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input.forvaltningsberattelse.resultatdisposition.utdelning = 50_000
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input.forvaltningsberattelse.resultatdisposition.balanserasINyRakning = 170_000
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const { xhtml } = generateK2IxbrlDocument(input)
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expect(xhtml).toMatch(/name="se-gen-base:ForslagDispositionUtdelning"[^>]*>50 000/)
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})
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it('tags fri överkursfond as its own concept in the disposition: identical to BR (TA §2.7.3)', () => {
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const input = makeInput()
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input.br['Overkursfond'] = { current: 50_000, previous: 50_000 }
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input.forvaltningsberattelse.resultatdisposition.overkursfond = 50_000
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input.forvaltningsberattelse.resultatdisposition.summa = 270_000
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input.forvaltningsberattelse.resultatdisposition.balanserasINyRakning = 270_000
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const { xhtml } = generateK2IxbrlDocument(input)
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// BR row + disposition row: same concept, same context, same value.
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const facts =
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xhtml.match(
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/<ix:nonFraction contextRef="balans0" name="se-gen-base:Overkursfond"[^>]*>50 000<\/ix:nonFraction>/g,
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) ?? []
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expect(facts).toHaveLength(2)
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// BalanseratResultat stays strictly balanserat (not balanserat + 2097).
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const balanserat =
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xhtml.match(
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/<ix:nonFraction contextRef="balans0" name="se-gen-base:BalanseratResultat"[^>]*>([\d ]+)</g,
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) ?? []
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expect(balanserat.length).toBeGreaterThan(0)
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for (const fact of balanserat) expect(fact).toContain('>100 000<')
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})
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it('renders a deviating cost row WITHOUT the presentational minus (sign="-" carries the deviation)', () => {
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const input = makeInput()
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// Net income on a cost line (credit balance on 5xxx): deviating sign.
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input.rr['OvrigaExternaKostnader'] = { current: -5_000, previous: null }
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const { xhtml } = generateK2IxbrlDocument(input)
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expect(xhtml).toMatch(/name="se-gen-base:OvrigaExternaKostnader"[^>]*sign="-"/)
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expect(xhtml).not.toMatch(/−<ix:nonFraction[^>]*name="se-gen-base:OvrigaExternaKostnader"/)
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})
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it('omits the per-signer date fact for unsigned requests instead of fabricating one', () => {
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const input = makeInput()
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input.underskrifter.signers[1].signedDate = null
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const { xhtml } = generateK2IxbrlDocument(input)
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const dates = xhtml.match(/name="se-gen-base:UndertecknandeDatum"/g) ?? []
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expect(dates).toHaveLength(1)
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// Both signers still appear with their names.
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const names = xhtml.match(/name="se-gen-base:UnderskriftHandlingTilltalsnamn"/g) ?? []
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expect(names).toHaveLength(2)
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expect(XMLValidator.validate(xhtml)).toBe(true)
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})
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it('renders a placeholder instead of a fabricated AGM date when none is recorded', () => {
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const input = makeInput()
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input.faststallelseintyg.arsstammaDatum = null
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const { xhtml } = generateK2IxbrlDocument(input)
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expect(xhtml).not.toContain('name="se-bol-base:Arsstamma"')
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expect(xhtml).toContain('[datum för årsstämma saknas]')
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expect(XMLValidator.validate(xhtml)).toBe(true)
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})
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it('omits comparison columns for the first fiscal year', () => {
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const mapping = mapTrialBalancesToK2(CURRENT, null)
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const input = makeInput()
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input.previousPeriod = null
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input.isFirstFiscalYear = true
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input.rr = mapping.rr
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input.br = mapping.br
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input.totals = mapping.totals
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input.forvaltningsberattelse.flerarsoversikt = input.forvaltningsberattelse.flerarsoversikt.slice(0, 1)
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input.forvaltningsberattelse.flerarsPerioder = input.forvaltningsberattelse.flerarsPerioder.slice(0, 1)
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input.forvaltningsberattelse.egetKapital.balanserasINyRakning = 0
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const { xhtml } = generateK2IxbrlDocument(input)
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expect(xhtml).not.toContain('<xbrli:context id="period1">')
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expect(xhtml).not.toContain('<xbrli:context id="balans1">')
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expect(XMLValidator.validate(xhtml)).toBe(true)
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})
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it('throws on unknown concepts instead of emitting invalid facts', () => {
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const input = makeInput()
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input.rr['PahittatBegrepp'] = { current: 1, previous: null }
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// Unknown keys in rr are ignored (only mapped posts are rendered): the
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// throw-path is covered via the writer itself in fact-writer tests.
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expect(() => generateK2IxbrlDocument(input)).not.toThrow()
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})
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})
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