bokslut: TUI screen, K2 årsredovisning draft, storable dividend (schema v4)v0.1.33

8 files changed, 910 insertions, 22 deletions

diff --git a/clients/bokftui.c b/clients/bokftui.c
index 33b21de..69fe3a3 100644
--- a/clients/bokftui.c
+++ b/clients/bokftui.c
@@ -147,6 +147,9 @@ static void tui_log(const char *fmt, ...)
     __attribute__((format(printf, 1, 2)));
 
 static void show_error(const char *title, const char *resp);
+static void bokslut_screen(struct app *a);
+static void arsredovisning_screen(struct app *a);
+static char *rpc_dry(struct app *a, const char *cmd, const char *args);
 static int64_t vouchers_new(struct app *a);
 static void acct_cache_free(void);
 static void acct_cache_load(struct app *a);
@@ -3910,13 +3913,14 @@ static void reports_screen(struct app *a)
         "Verifikationslista",
         "Momsdeklaration",
         "Inkomstdeklaration (INK2/SRU)",
+        "Årsredovisning (K2)",
         "Kontolista (alla konton)",
     };
     static int last_sel = 0;
     for (;;) {
         if (g_quit)
             return;
-        int sel = menu("Rapporter", report_items, 8, 0, &last_sel);
+        int sel = menu("Rapporter", report_items, 9, 0, &last_sel);
         if (sel < 0)
             return;
         if (sel == 6) {
@@ -3954,6 +3958,10 @@ static void reports_screen(struct app *a)
             continue;
         }
         if (sel == 7) {
+            arsredovisning_screen(a);
+            continue;
+        }
+        if (sel == 8) {
             accounts_report(a);
             continue;
         }
@@ -4652,12 +4660,13 @@ static int template_form(struct app *a, const char *load_name)
                                               rows[i].text);
             }
             yyjson_mut_obj_add_val(d, o, "rows", arr);
-            if (ch == KEY_F(5))
-                yyjson_mut_obj_add_bool(d, o, "dry_run", true);
             char *args = yyjson_mut_write(d, 0, NULL);
             yyjson_mut_doc_free(d);
             const char *cmd = tpl_id ? "template.update" : "template.create";
-            char *resp = client_rpc(&a->conn, cmd, a->session, a->org, args);
+            char *resp = ch == KEY_F(5)
+                             ? rpc_dry(a, cmd, args)
+                             : client_rpc(&a->conn, cmd, a->session, a->org,
+                                          args);
             free(args);
             if (resp && client_ok(resp)) {
                 if (ch == KEY_F(5)) {
@@ -5533,6 +5542,755 @@ static void templates_screen(struct app *a)
     }
 }
 
+/* ------------------------------------------------------------------ */
+/* bokslut                                                              */
+/* ------------------------------------------------------------------ */
+
+/* client_rpc() cannot carry the protocol's top-level dry_run, so build
+   the request by hand. */
+static char *rpc_dry(struct app *a, const char *cmd, const char *args)
+{
+    size_t n = strlen(args) + strlen(cmd) + strlen(a->session) + 160;
+    char *raw = xmalloc(n);
+    snprintf(raw, n,
+             "{\"v\":1,\"id\":\"tui\",\"cmd\":\"%s\",\"session\":\"%s\","
+             "\"org\":%lld,\"dry_run\":true,\"args\":%s}",
+             cmd, a->session, (long long)a->org, args);
+    char *r = NULL;
+    if (client_send_line(&a->conn, raw) == 0)
+        r = client_read_line(&a->conn);
+    free(raw);
+    return r;
+}
+
+static void fmt_bokslut_plan(struct buf *t, yyjson_val *res)
+{
+    yyjson_val *fy = yyjson_obj_get(res, "fiscal_year");
+    if (fy)
+        buf_line(t, "Bokslutsplan %s   %s - %s\n", vstr(fy, "label"),
+                 vstr(fy, "start_date"), vstr(fy, "end_date"));
+    yyjson_val *vs = yyjson_obj_get(res, "vouchers");
+    size_t n = yyjson_arr_size(vs);
+    if (n == 0) {
+        buf_line(t, "\nInget att bokföra.\n");
+        return;
+    }
+    char pser[16] = "";
+    long long pnum = 0;
+    for (size_t i = 0; i < n; i++) {
+        yyjson_val *v = yyjson_arr_get(vs, i);
+        yyjson_val *pv = yyjson_obj_get(v, "voucher");
+        const char *ser = vstr(pv, "series");
+        long long num = (long long)vint(pv, "number");
+        if (strcmp(ser, pser) != 0) {
+            snprintf(pser, sizeof pser, "%s", ser);
+            pnum = num;
+        } else if (num <= pnum) {
+            num = pnum + 1;
+        }
+        pnum = num;
+        buf_line(t, "\n%s%lld  %s\n", pser, num, vstr(v, "description"));
+        yyjson_val *rows = yyjson_obj_get(v, "rows");
+        size_t nr = yyjson_arr_size(rows);
+        for (size_t k = 0; k < nr; k++) {
+            yyjson_val *r = yyjson_arr_get(rows, k);
+            char a1[48], a2[48];
+            amt_col(a1, sizeof a1, 15, vint(r, "debit_ore"));
+            amt_col(a2, sizeof a2, 15, vint(r, "credit_ore"));
+            buf_line(t, "  %-5s %s %s\n", vstr(r, "account"), a1, a2);
+        }
+    }
+}
+
+static void bokslut_plan(struct app *a, const char *fond, const char *rate,
+                         int do_post)
+{
+    int64_t fond_ore = 0, rate_ore = 0;
+    if (parse_kr(fond, &fond_ore) != 0) {
+        message("Bokslut", "Ogiltigt fondbelopp: %s", fond);
+        return;
+    }
+    if (parse_kr(rate, &rate_ore) != 0 || rate_ore < 0 || rate_ore > 10000) {
+        message("Bokslut", "Ogiltig skattesats: %s", rate);
+        return;
+    }
+    char args[160];
+    snprintf(args, sizeof args,
+             "{\"fiscal_year\":%lld,\"periodiseringsfond_ore\":%lld,"
+             "\"tax_rate\":%.2f}",
+             (long long)a->fy, (long long)fond_ore,
+             (double)rate_ore / 100.0);
+    char *resp = rpc_dry(a, "bokslut.post", args);
+    if (!resp || !client_ok(resp)) {
+        show_error("Bokslut", resp);
+        free(resp);
+        return;
+    }
+    yyjson_doc *d = parse(resp);
+    yyjson_val *res = d ? jget(yyjson_doc_get_root(d), "result") : NULL;
+    struct buf t;
+    buf_init(&t);
+    if (res)
+        fmt_bokslut_plan(&t, res);
+    else
+        buf_line(&t, "%s", resp);
+    buf_append(&t, "", 1);
+    text_view("Bokslut - plan (torrkörning)", (const char *)t.p, NULL);
+    buf_free(&t);
+    yyjson_doc_free(d);
+    free(resp);
+    if (!do_post)
+        return;
+    char *ans = prompt("Bokför planen? (j/n): ", "n", 0);
+    if (!ans || !(ans[0] == 'j' || ans[0] == 'J'))
+        return;
+    char *presp = client_rpc(&a->conn, "bokslut.post", a->session, a->org,
+                             args);
+    if (!presp || !client_ok(presp)) {
+        show_error("Bokslut", presp);
+        free(presp);
+        return;
+    }
+    yyjson_doc *pd = parse(presp);
+    yyjson_val *pr = pd ? jget(yyjson_doc_get_root(pd), "result") : NULL;
+    struct buf m;
+    buf_init(&m);
+    buf_line(&m, "Bokslutet är bokfört:");
+    yyjson_val *vs = pr ? yyjson_obj_get(pr, "vouchers") : NULL;
+    size_t n = yyjson_arr_size(vs);
+    for (size_t i = 0; i < n; i++) {
+        yyjson_val *v = yyjson_arr_get(vs, i);
+        yyjson_val *pv = yyjson_obj_get(v, "voucher");
+        buf_line(&m, "\n  %s%lld  %s", vstr(pv, "series"),
+                 (long long)vint(pv, "number"), vstr(v, "description"));
+    }
+    message("Bokslut", "%s", (const char *)m.p);
+    buf_free(&m);
+    yyjson_doc_free(pd);
+    free(presp);
+}
+
+static void bokslut_screen(struct app *a)
+{
+    char fond[32] = "0,00";
+    char rate[16] = "20,6";
+    int sel = 0;
+    for (;;) {
+        if (g_quit)
+            return;
+        frame("Bokslut");
+        attron(A_BOLD);
+        mvaddstr(4, 2, "Fält");
+        mvaddstr(4, 34, "Värde");
+        attroff(A_BOLD);
+        static const char *const labels[2] = {
+            "Periodiseringsfond (kr)", "Skattesats (%)"
+        };
+        const char *vals[2] = { fond, rate };
+        for (int i = 0; i < 2; i++) {
+            char lbl[64], line[128];
+            snprintf(lbl, sizeof lbl, "%s", labels[i]);
+            pad_field(lbl, sizeof lbl, 31);
+            snprintf(line, sizeof line, "%s %s", lbl, vals[i]);
+            if (i == sel)
+                attron(A_REVERSE);
+            mvaddnstr(6 + i, 2, line, COLS - 4);
+            if (i == sel)
+                attroff(A_REVERSE);
+        }
+        mvaddstr(9, 2, "Fondbelopp i kr, tomt = ingen avsättning.");
+        mvaddstr(10, 2, "Skattesatsen tillämpas på resultat efter"
+                        " bokslutsdispositioner.");
+        hints("upp/ned   Enter = ändra   F5 = visa plan   ^Enter = bokför"
+              "   Esc/q = tillbaka   ^C = avsluta");
+        refresh();
+        int ch = ui_getch();
+        if (ch == KEY_UP && sel > 0)
+            sel--;
+        else if (ch == KEY_DOWN && sel < 1)
+            sel++;
+        else if (ch == '\n' || ch == '\r' || ch == KEY_ENTER) {
+            char label[80];
+            snprintf(label, sizeof label, "%s: ", labels[sel]);
+            char *v = prompt(label, vals[sel], 0);
+            if (!v)
+                continue;
+            int64_t ore = 0;
+            if (parse_kr(v, &ore) != 0 ||
+                (sel == 1 && (ore < 0 || ore > 10000))) {
+                message("Bokslut", "Ogiltigt värde: %s", v);
+                continue;
+            }
+            if (sel == 0)
+                snprintf(fond, sizeof fond, "%s", v);
+            else
+                snprintf(rate, sizeof rate, "%s", v);
+        } else if (ch == KEY_F(5)) {
+            bokslut_plan(a, fond, rate, 0);
+        } else if (ch == KEY_CTRL_ENTER || ch == KEY_F(9)) {
+            bokslut_plan(a, fond, rate, 1);
+        } else if (ch == 27 || ch == 'q') {
+            return;
+        }
+    }
+}
+
+/* ------------------------------------------------------------------ */
+/* K2 årsredovisning (draft text)                                       */
+/* ------------------------------------------------------------------ */
+
+static void ar_amounts(struct buf *t, const char *acct, const char *label,
+                       int64_t cur, int64_t prev)
+{
+    char nm[160], a1[48], a2[48];
+    pad_label(nm, sizeof nm, label, 48);
+    amt_col(a1, sizeof a1, 15, cur);
+    amt_col(a2, sizeof a2, 15, prev);
+    buf_line(t, "  %-5s %s %s %s\n", acct ? acct : "", nm, a1, a2);
+}
+
+static int64_t ar_is_sum(yyjson_val *res, int lo, int hi)
+{
+    int64_t s = 0;
+    if (!res)
+        return 0;
+    for (int k = 0; k < 2; k++) {
+        yyjson_val *sec = yyjson_obj_get(res, IS_KEYS[k]);
+        yyjson_val *arr = sec ? yyjson_obj_get(sec, "accounts") : NULL;
+        size_t n = yyjson_arr_size(arr);
+        for (size_t i = 0; i < n; i++) {
+            yyjson_val *row = yyjson_arr_get(arr, i);
+            if (!acct_in(vstr(row, "account"), lo, hi))
+                continue;
+            int64_t a = vint(row, "amount_ore");
+            s += k == 0 ? a : -a;
+        }
+    }
+    return s;
+}
+
+static void ar_is_rows(struct buf *t, yyjson_val *res, yyjson_val *prev,
+                       int lo, int hi, int64_t *cur, int64_t *pre)
+{
+    for (int k = 0; k < 2; k++) {
+        yyjson_val *sec = yyjson_obj_get(res, IS_KEYS[k]);
+        yyjson_val *arr = sec ? yyjson_obj_get(sec, "accounts") : NULL;
+        size_t n = yyjson_arr_size(arr);
+        for (size_t i = 0; i < n; i++) {
+            yyjson_val *row = yyjson_arr_get(arr, i);
+            const char *acc = vstr(row, "account");
+            if (!acct_in(acc, lo, hi))
+                continue;
+            int64_t c = k == 0 ? vint(row, "amount_ore")
+                               : -vint(row, "amount_ore");
+            int64_t p = is_prev_lookup(prev, acc, k != 0);
+            ar_amounts(t, acc, vstr(row, "name"), c, p);
+            *cur += c;
+            *pre += p;
+        }
+    }
+}
+
+static void ar_is_group(struct buf *t, yyjson_val *res, yyjson_val *prev,
+                        const struct is_group *gr, int64_t *cur,
+                        int64_t *pre)
+{
+    for (int k = 0; k < 2; k++) {
+        yyjson_val *sec = yyjson_obj_get(res, IS_KEYS[k]);
+        yyjson_val *arr = sec ? yyjson_obj_get(sec, "accounts") : NULL;
+        size_t n = yyjson_arr_size(arr);
+        for (size_t i = 0; i < n; i++) {
+            yyjson_val *row = yyjson_arr_get(arr, i);
+            const char *acc = vstr(row, "account");
+            if (!acct_in(acc, gr->lo, gr->hi))
+                continue;
+            int64_t c = gr->rev ? vint(row, "amount_ore")
+                                : -vint(row, "amount_ore");
+            int64_t p = is_prev_lookup(prev, acc, !gr->rev);
+            ar_amounts(t, acc, vstr(row, "name"), c, p);
+            *cur += c;
+            *pre += p;
+        }
+    }
+}
+
+static int64_t ar_bs_ib_sum(yyjson_val *res, int lo, int hi)
+{
+    int64_t s = 0;
+    if (!res)
+        return 0;
+    for (int k = 0; k < 3; k++) {
+        yyjson_val *sec = yyjson_obj_get(res, BS_KEYS[k]);
+        yyjson_val *arr = sec ? yyjson_obj_get(sec, "accounts") : NULL;
+        size_t n = yyjson_arr_size(arr);
+        for (size_t i = 0; i < n; i++) {
+            yyjson_val *row = yyjson_arr_get(arr, i);
+            if (!acct_in(vstr(row, "account"), lo, hi))
+                continue;
+            int64_t ib = vint(row, "ib_ore");
+            s += lo >= 2000 ? -ib : ib;
+        }
+    }
+    return s;
+}
+
+/* Balance-sheet amounts are shown the way an annual report reads them:
+   credit balances (equity, liabilities) as positive numbers. */
+static int64_t ar_bs_sum(yyjson_val *res, int lo, int hi)
+{
+    int64_t s = 0;
+    if (!res)
+        return 0;
+    for (int k = 0; k < 3; k++) {
+        yyjson_val *sec = yyjson_obj_get(res, BS_KEYS[k]);
+        yyjson_val *arr = sec ? yyjson_obj_get(sec, "accounts") : NULL;
+        size_t n = yyjson_arr_size(arr);
+        for (size_t i = 0; i < n; i++) {
+            yyjson_val *row = yyjson_arr_get(arr, i);
+            if (!acct_in(vstr(row, "account"), lo, hi))
+                continue;
+            int64_t ub = vint(row, "ub_ore");
+            s += lo >= 2000 ? -ub : ub;
+        }
+    }
+    return s;
+}
+
+static int ar_bs_rows(struct buf *t, yyjson_val *res, int lo, int hi,
+                      int64_t *cur, int64_t *pre)
+{
+    int found = 0;
+    for (int k = 0; k < 3; k++) {
+        yyjson_val *sec = yyjson_obj_get(res, BS_KEYS[k]);
+        yyjson_val *arr = sec ? yyjson_obj_get(sec, "accounts") : NULL;
+        size_t n = yyjson_arr_size(arr);
+        for (size_t i = 0; i < n; i++) {
+            yyjson_val *row = yyjson_arr_get(arr, i);
+            const char *acc = vstr(row, "account");
+            if (!acct_in(acc, lo, hi))
+                continue;
+            int64_t ub = vint(row, "ub_ore"), ib = vint(row, "ib_ore");
+            if (lo >= 2000) {
+                ub = -ub;
+                ib = -ib;
+            }
+            if (t)
+                ar_amounts(t, acc, vstr(row, "name"), ub, ib);
+            if (cur)
+                *cur += ub;
+            if (pre)
+                *pre += ib;
+            found = 1;
+        }
+    }
+    return found;
+}
+
+static int ar_bs_group(struct buf *t, yyjson_val *res, const char *title,
+                       const char *sumlabel, int lo, int hi, int64_t *cur,
+                       int64_t *pre)
+{
+    int64_t c = 0, p = 0;
+    if (!ar_bs_rows(NULL, res, lo, hi, &c, &p))
+        return 0;
+    buf_line(t, "%s\n", title);
+    ar_bs_rows(t, res, lo, hi, NULL, NULL);
+    ar_amounts(t, "", sumlabel, c, p);
+    if (cur)
+        *cur += c;
+    if (pre)
+        *pre += p;
+    return 1;
+}
+
+static int64_t ar_is_result(yyjson_val *is)
+{
+    return ar_is_sum(is, 3000, 3999) + ar_is_sum(is, 4000, 8989);
+}
+
+static int64_t ar_resultat(struct buf *t, yyjson_val *is, yyjson_val *prev,
+                           const char *cur_lbl, const char *prev_lbl)
+{
+    buf_line(t, "\nResultaträkning\n\n");
+    char h1[32], h2[32], blank[64];
+    pad_label(blank, sizeof blank, "", 48);
+    pad_hdr(h1, sizeof h1, 15, cur_lbl);
+    pad_hdr(h2, sizeof h2, 15, prev_lbl);
+    buf_line(t, "  %5s %s %s %s\n", "", blank, h1, h2);
+    buf_rule(t, 88);
+    const char *sect = NULL;
+    int64_t rev = 0, rev_pre = 0, exp = 0, exp_pre = 0;
+    int rev_groups = 0, exp_groups = 0, rev_summed = 0;
+    for (size_t g = 0; g < sizeof IS_GROUPS / sizeof IS_GROUPS[0]; g++) {
+        const struct is_group *gr = &IS_GROUPS[g];
+        if (!is_group_has(is, gr))
+            continue;
+        if (!sect || strcmp(sect, gr->section) != 0) {
+            if (sect && rev_groups && !rev_summed) {
+                ar_amounts(t, "", "Summa rörelseintäkter,"
+                                  " lagerförändringar m.m.", rev, rev_pre);
+                rev_summed = 1;
+                buf_line(t, "\n");
+            }
+            buf_line(t, "%s\n", gr->section);
+            sect = gr->section;
+        }
+        buf_line(t, "%s\n", gr->title);
+        int64_t sc = 0, sp = 0;
+        ar_is_group(t, is, prev, gr, &sc, &sp);
+        if (gr->rev) {
+            rev += sc;
+            rev_pre += sp;
+            rev_groups++;
+        } else {
+            exp += sc;
+            exp_pre += sp;
+            exp_groups++;
+        }
+    }
+    if (rev_groups && !rev_summed)
+        ar_amounts(t, "", "Summa rörelseintäkter, lagerförändringar m.m.",
+                   rev, rev_pre);
+    if (exp_groups)
+        ar_amounts(t, "", "Summa rörelsekostnader", exp, exp_pre);
+    int64_t ror = rev + exp, ror_pre = rev_pre + exp_pre;
+    int64_t fin = 0, fin_pre = 0, disp = 0, disp_pre = 0;
+    int64_t tax = 0, tax_pre = 0;
+    if (is_range_has(is, 8000, 8599)) {
+        buf_line(t, "\nFinansiella poster\n");
+        ar_is_rows(t, is, prev, 8000, 8599, &fin, &fin_pre);
+        ar_amounts(t, "", "Summa", fin, fin_pre);
+    }
+    int64_t after = ror + fin, after_pre = ror_pre + fin_pre;
+    buf_line(t, "\n");
+    buf_rule(t, 88);
+    ar_amounts(t, "", "Rörelseresultat", ror, ror_pre);
+    ar_amounts(t, "", "Resultat efter finansiella poster", after, after_pre);
+    if (is_range_has(is, 8800, 8899)) {
+        buf_line(t, "\nBokslutsdispositioner\n");
+        ar_is_rows(t, is, prev, 8800, 8899, &disp, &disp_pre);
+        ar_amounts(t, "", "Summa", disp, disp_pre);
+    }
+    int64_t btax = after + disp, btax_pre = after_pre + disp_pre;
+    ar_amounts(t, "", "Resultat före skatt", btax, btax_pre);
+    if (is_range_has(is, 8900, 8989)) {
+        buf_line(t, "\nSkatt på årets resultat\n");
+        ar_is_rows(t, is, prev, 8900, 8989, &tax, &tax_pre);
+    }
+    int64_t ars = btax + tax, ars_pre = btax_pre + tax_pre;
+    buf_line(t, "\n");
+    buf_rule(t, 88);
+    ar_amounts(t, "", "Årets resultat", ars, ars_pre);
+    return ars;
+}
+
+static int64_t ar_equity(yyjson_val *bs, int64_t result)
+{
+    return ar_bs_sum(bs, 2000, 2090) + ar_bs_sum(bs, 2091, 2098) + result;
+}
+
+static void ar_balans(struct buf *t, yyjson_val *bs, const char *cur_lbl,
+                      const char *prev_lbl, int64_t ars, int64_t ars_pre)
+{
+    buf_line(t, "\nBalansräkning\n\n");
+    char h1[32], h2[32], blank[64];
+    pad_label(blank, sizeof blank, "", 48);
+    pad_hdr(h1, sizeof h1, 15, cur_lbl);
+    pad_hdr(h2, sizeof h2, 15, prev_lbl);
+    buf_line(t, "  %5s %s %s %s\n", "", blank, h1, h2);
+    buf_rule(t, 88);
+    buf_line(t, "TILLGÅNGAR\n");
+    int64_t anl = 0, anl_p = 0, oms = 0, oms_p = 0;
+    ar_bs_group(t, bs, "Anläggningstillgångar",
+                "Summa anläggningstillgångar", 1000, 1399, &anl, &anl_p);
+    buf_line(t, "\nOmsättningstillgångar\n");
+    static const struct {
+        const char *title;
+        const char *sum;
+        int lo, hi;
+    } OMS[] = {
+        { "Varulager", "Summa varulager", 1400, 1499 },
+        { "Kortfristiga fordringar", "Summa kortfristiga fordringar", 1500,
+          1699 },
+        { "Kortfristiga placeringar", "Summa kortfristiga placeringar", 1700,
+          1899 },
+        { "Kassa och bank", "Summa kassa och bank", 1900, 1999 },
+    };
+    for (size_t i = 0; i < sizeof OMS / sizeof OMS[0]; i++)
+        ar_bs_group(t, bs, OMS[i].title, OMS[i].sum, OMS[i].lo, OMS[i].hi,
+                    &oms, &oms_p);
+    ar_amounts(t, "", "Summa omsättningstillgångar", oms, oms_p);
+    int64_t tok = anl + oms, tok_p = anl_p + oms_p;
+    buf_line(t, "\n");
+    buf_rule(t, 88);
+    ar_amounts(t, "", "SUMMA TILLGÅNGAR", tok, tok_p);
+    buf_line(t, "\nEGET KAPITAL OCH SKULDER\n");
+    int64_t eget = 0, eget_p = 0;
+    ar_bs_group(t, bs, "Bundet eget kapital", "Summa bundet eget kapital",
+                2000, 2090, &eget, &eget_p);
+    buf_line(t, "\n");
+    int64_t free_c = 0, free_p = 0;
+    ar_bs_rows(NULL, bs, 2091, 2098, &free_c, &free_p);
+    buf_line(t, "Fritt eget kapital\n");
+    ar_bs_rows(t, bs, 2091, 2098, NULL, NULL);
+    ar_amounts(t, "", "Årets resultat", ars, ars_pre);
+    free_c += ars;
+    free_p += ars_pre;
+    ar_amounts(t, "", "Summa fritt eget kapital", free_c, free_p);
+    eget += free_c;
+    eget_p += free_p;
+    buf_line(t, "\n");
+    ar_amounts(t, "", "Summa eget kapital", eget, eget_p);
+    int64_t skuld = 0, skuld_p = 0;
+    buf_line(t, "\n");
+    if (ar_bs_group(t, bs, "Obeskattade reserver",
+                    "Summa obeskattade reserver", 2100, 2199, &skuld,
+                    &skuld_p))
+        buf_line(t, "\n");
+    if (ar_bs_group(t, bs, "Avsättningar", "Summa avsättningar", 2200, 2299,
+                    &skuld, &skuld_p))
+        buf_line(t, "\n");
+    if (ar_bs_group(t, bs, "Långfristiga skulder",
+                    "Summa långfristiga skulder", 2300, 2399, &skuld,
+                    &skuld_p))
+        buf_line(t, "\n");
+    ar_bs_group(t, bs, "Kortfristiga skulder", "Summa kortfristiga skulder",
+                2400, 2999, &skuld, &skuld_p);
+    buf_line(t, "\n");
+    buf_rule(t, 88);
+    ar_amounts(t, "", "SUMMA EGET KAPITAL OCH SKULDER", eget + skuld,
+               eget_p + skuld_p);
+}
+
+static void fmt_arsredovisning(struct buf *t, const struct app *a,
+                               const char *org_nr, const char *city,
+                               yyjson_val *is, yyjson_val *prev_is,
+                               yyjson_val *bs, int64_t dividend)
+{
+    const char *cur_lbl = vstr(yyjson_obj_get(is, "fiscal_year"), "label");
+    const char *prev_lbl =
+        prev_is ? vstr(yyjson_obj_get(prev_is, "fiscal_year"), "label") : "";
+    int64_t ars = ar_is_result(is);
+    int64_t prev_ars = ar_is_result(prev_is);
+    buf_line(t, "ÅRSREDOVISNING\n\n%s\nOrganisationsnummer %s\n",
+             a->org_name, org_nr);
+    buf_line(t, "\nRäkenskapsåret %s - %s\n", a->fy_start, a->fy_end);
+    buf_line(t, "\nFörvaltningsberättelse\n\nVerksamhet\n");
+    buf_line(t, "Bolaget bedriver [kort beskrivning av verksamheten]."
+                " Verksamheten bedrivs från %s.\n", city);
+    buf_line(t, "\nVäsentliga händelser under räkenskapsåret\n");
+    buf_line(t, "[Beskriv väsentliga händelser, eller skriv att inga"
+                " väsentliga händelser har inträffat.]\n");
+    buf_line(t, "\nEkonomisk översikt\n\n");
+    buf_line(t, "  %-40s %15s %15s\n", "", cur_lbl, prev_lbl);
+    buf_rule(t, 72);
+    ar_amounts(t, "", "Nettoomsättning", ar_is_sum(is, 3000, 3799),
+               prev_is ? ar_is_sum(prev_is, 3000, 3799) : 0);
+    int64_t ror = ar_is_sum(is, 3000, 3999) + ar_is_sum(is, 4000, 7999);
+    int64_t ror_p = prev_is ? ar_is_sum(prev_is, 3000, 3999) +
+                                  ar_is_sum(prev_is, 4000, 7999)
+                            : 0;
+    ar_amounts(t, "", "Rörelseresultat", ror, ror_p);
+    ar_amounts(t, "", "Årets resultat", ars, prev_ars);
+    ar_amounts(t, "", "Balansomslutning",
+               vint(yyjson_obj_get(bs, "assets"), "total_ore"),
+               ar_bs_ib_sum(bs, 1000, 1999));
+    ar_amounts(t, "", "Eget kapital", ar_equity(bs, ars),
+               ar_bs_ib_sum(bs, 2000, 2090) + ar_bs_ib_sum(bs, 2091, 2098) +
+                   prev_ars);
+    if (prev_is && prev_ars == 0 && ar_is_sum(prev_is, 3000, 3799) == 0)
+        buf_line(t, "\n[Jämförelsetalen för %s är inte kompletta i den"
+                    " löpande bokföringen\n(historikåret importerades med"
+                    " källsystemets stängningsverifikat). Hämta dem från\n"
+                    "föregående års årsredovisning.]\n", prev_lbl);
+    int64_t disponibelt = ar_bs_sum(bs, 2091, 2098) + ars;
+    buf_line(t, "\nFörslag till disposition av bolagets resultat\n\n");
+    ar_amounts(t, "", "Balanserade vinstmedel", ar_bs_sum(bs, 2091, 2098),
+               0);
+    ar_amounts(t, "", "Årets resultat", ars, 0);
+    ar_amounts(t, "", "Summa", disponibelt, 0);
+    {
+        char tmpd[48], tmpr[48];
+        kr_format(dividend, tmpd, sizeof tmpd);
+        kr_format(disponibelt - dividend, tmpr, sizeof tmpr);
+        if (dividend > 0)
+            buf_line(t, "\nStyrelsen föreslår att vinstmedlen disponeras så"
+                        " att\n  till aktieägarna utdelas      %s kr och\n"
+                        "  i ny räkning överförs         %s kr.\n",
+                     tmpd, tmpr);
+        else
+            buf_line(t, "\nStyrelsen föreslår att vinstmedlen disponeras så"
+                        " att i ny räkning överförs %s kr.\n", tmpr);
+    }
+    ar_resultat(t, is, prev_is, cur_lbl, prev_lbl);
+    ar_balans(t, bs, cur_lbl, prev_lbl, ars, prev_ars);
+    buf_line(t, "\nNoter\n\nNot 1  Redovisningsprinciper\n");
+    buf_line(t, "Årsredovisningen har upprättats enligt"
+                " årsredovisningslagen och BFNAR 2016:10 Årsredovisning i"
+                " mindre företag (K2). Tillgångar och skulder värderas till"
+                " anskaffningsvärde.\n");
+    buf_line(t, "\nNot 2  Medelantal anställda\n");
+    buf_line(t, "Medelantalet anställda under räkenskapsåret har uppgått"
+                " till [antal].\n");
+    int64_t fond_avs = -(ar_is_sum(is, 8811, 8811));
+    if (fond_avs != 0 || ar_bs_sum(bs, 2110, 2199) != 0) {
+        buf_line(t, "\nNot 3  Periodiseringsfond\n");
+        buf_line(t, "Årets avsättning till periodiseringsfond uppgår till"
+                    " %lld kr. Utgående balans uppgår till %lld kr.\n",
+                 (long long)(fond_avs / 100),
+                 (long long)(ar_bs_sum(bs, 2110, 2199) / 100));
+    }
+    buf_line(t, "\nUnderskrifter\n\n%s den [datum]\n\n", city);
+    buf_line(t, "____________________________     "
+                "____________________________\n");
+    buf_line(t, "[Namn], styrelseledamot          "
+                "[Namn], styrelseledamot\n");
+    buf_line(t, "\nRevisionsberättelse\n");
+    buf_line(t, "[Bolaget har inte någon revisor; någon revisionsberättelse"
+                " har därför inte lämnats.]\n");
+}
+
+static void arsredovisning_save(struct app *a, const char *text)
+{
+    const char *home = getenv("HOME");
+    char def[512];
+    snprintf(def, sizeof def, "%s/Downloads", home && *home ? home : ".");
+    struct stat sb;
+    if (stat(def, &sb) != 0 || !S_ISDIR(sb.st_mode))
+        snprintf(def, sizeof def, "%s", home && *home ? home : ".");
+    char *dir = prompt("Spara årsredovisningen i: ", def, 0);
+    if (!dir || !*dir)
+        return;
+    char full[640];
+    if (dir[0] == '~' && (dir[1] == '/' || dir[1] == '\0'))
+        snprintf(full, sizeof full, "%s%s", home ? home : "", dir + 1);
+    else
+        snprintf(full, sizeof full, "%s", dir);
+    size_t fl = strlen(full);
+    if (fl && full[fl - 1] != '/')
+        snprintf(full + fl, sizeof full - fl, "/");
+    snprintf(full + strlen(full), sizeof full - strlen(full),
+             "Årsredovisning %.4s-%.4s.txt", a->fy_start, a->fy_end);
+    FILE *f = fopen(full, "wb");
+    size_t n = strlen(text);
+    if (!f || fwrite(text, 1, n, f) != n) {
+        if (f)
+            fclose(f);
+        message("Årsredovisning", "Kunde inte skriva %s: %s", full,
+                strerror(errno));
+        return;
+    }
+    fclose(f);
+    message("Årsredovisning", "Sparat: %s\n\nFilen är ett utkast i textform"
+                              " att redigera vidare (t.ex. i Word).", full);
+}
+
+static void arsredovisning_screen(struct app *a)
+{
+    int have_div = 0;
+    int64_t div_ore = 0;
+    for (;;) {
+        char args[64];
+        snprintf(args, sizeof args, "{\"fiscal_year\":%lld}",
+                 (long long)a->fy);
+        char *iresp =
+            client_rpc(&a->conn, "report.income_statement", a->session,
+                       a->org, args);
+        char *bresp = client_rpc(&a->conn, "report.balance_sheet", a->session,
+                                 a->org, args);
+        char *oresp =
+            client_rpc(&a->conn, "org.get", a->session, a->org, "{}");
+        if (!iresp || !client_ok(iresp) || !bresp || !client_ok(bresp)) {
+            show_error("Årsredovisning",
+                       iresp && !client_ok(iresp) ? iresp : bresp);
+            free(iresp);
+            free(bresp);
+            free(oresp);
+            return;
+        }
+        char *pis_resp = NULL;
+        int64_t pf = prev_fy_id(a);
+        if (pf) {
+            char pargs[64];
+            snprintf(pargs, sizeof pargs, "{\"fiscal_year\":%lld}",
+                     (long long)pf);
+            pis_resp = client_rpc(&a->conn, "report.income_statement",
+                                  a->session, a->org, pargs);
+        }
+        yyjson_doc *id = parse(iresp), *bd = parse(bresp);
+        yyjson_doc *pid = pis_resp ? parse(pis_resp) : NULL;
+        yyjson_val *is = id ? jget(yyjson_doc_get_root(id), "result") : NULL;
+        yyjson_val *bs = bd ? jget(yyjson_doc_get_root(bd), "result") : NULL;
+        yyjson_val *pis =
+            pid ? jget(yyjson_doc_get_root(pid), "result") : NULL;
+        char *onr = oresp ? jstr_dup(oresp, "result.org_nr") : NULL;
+        char *city = oresp ? jstr_dup(oresp, "result.city") : NULL;
+        if (is && bs && !have_div) {
+            char fargs[48];
+            snprintf(fargs, sizeof fargs, "{\"id\":%lld}", (long long)a->fy);
+            char *fresp = client_rpc(&a->conn, "fiscal_year.get", a->session,
+                                     a->org, fargs);
+            if (fresp && client_ok(fresp))
+                div_ore = jint_val(fresp, "result.dividend_ore", 0);
+            free(fresp);
+            have_div = 1;
+            int64_t dispon = ar_bs_sum(bs, 2091, 2098) + ar_is_result(is);
+            char cur[48];
+            kr_format(div_ore, cur, sizeof cur);
+            char *val = prompt("Föreslagen utdelning (kr): ", cur, 0);
+            if (val) {
+                int64_t v = 0;
+                char dtmp[48];
+                kr_format(dispon, dtmp, sizeof dtmp);
+                if (parse_kr(val, &v) != 0)
+                    message("Årsredovisning", "Ogiltigt belopp: %s", val);
+                else if (v > dispon)
+                    message("Årsredovisning", "Utdelningen överstiger"
+                                              " disponibla medel (%s kr).",
+                            dtmp);
+                else if (v != div_ore) {
+                    char uargs[96];
+                    snprintf(uargs, sizeof uargs,
+                             "{\"id\":%lld,\"dividend_ore\":%lld}",
+                             (long long)a->fy, (long long)v);
+                    char *uresp = client_rpc(&a->conn, "fiscal_year.update",
+                                             a->session, a->org, uargs);
+                    if (uresp && client_ok(uresp))
+                        div_ore = v;
+                    else
+                        show_error("Årsredovisning", uresp);
+                    free(uresp);
+                }
+            }
+        }
+        struct buf t;
+        buf_init(&t);
+        if (is && bs)
+            fmt_arsredovisning(&t, a, onr && *onr ? onr : "[org.nr]",
+                               city && *city ? city : "[Ort]", is, pis, bs,
+                               div_ore);
+        else
+            buf_line(&t, "Kunde inte läsa rapporterna.");
+        buf_append(&t, "", 1);
+        int again =
+            text_view("Årsredovisning (K2)", (const char *)t.p, "s = spara");
+        if (again == 2)
+            arsredovisning_save(a, (const char *)t.p);
+        buf_free(&t);
+        free(onr);
+        free(city);
+        yyjson_doc_free(id);
+        yyjson_doc_free(bd);
+        yyjson_doc_free(pid);
+        free(iresp);
+        free(bresp);
+        free(oresp);
+        free(pis_resp);
+        if (again != 1 && again != 2)
+            return;
+    }
+}
+
 /* Screen names for ^R restoration and --screen. Only the top-level
    views; sub-screens unwind to their parent. */
 static void open_scene(struct app *a, const char *scene)
@@ -5554,6 +6312,8 @@ static void open_scene(struct app *a, const char *scene)
         settings_screen(a);
     else if (strcmp(scene, "company") == 0)
         company_screen(a);
+    else if (strcmp(scene, "bokslut") == 0)
+        bokslut_screen(a);
 }
 
 static void do_reload(struct app *a, const char *self)
@@ -5590,8 +6350,8 @@ static void do_reload(struct app *a, const char *self)
 static const char *const MAIN_ITEMS[] = {
     "Verifikat",       "Underlag (inkorg)", "Ingående balans",
     "Mallar",          "Rapporter",         "Revision",
-    "Inställningar",   "Företagsuppgifter", "Räkenskapsår",
-    "Logga ut / avsluta",
+    "Inställningar",   "Företagsuppgifter", "Bokslut",
+    "Räkenskapsår",    "Logga ut / avsluta",
 };
 
 static void dashboard(struct app *a)
@@ -5600,7 +6360,7 @@ static void dashboard(struct app *a)
     for (;;) {
         if (g_reload)
             return;
-        int sel = menu("Bokf", MAIN_ITEMS, 10, 1, &last_sel);
+        int sel = menu("Bokf", MAIN_ITEMS, 11, 1, &last_sel);
         snprintf(g_scene, sizeof g_scene, "%s", "dashboard");
         if (g_quit || g_reload)
             return;
@@ -5638,9 +6398,12 @@ static void dashboard(struct app *a)
             open_scene(a, "company");
             break;
         case 8:
-            select_fiscal_year(a);
+            open_scene(a, "bokslut");
             break;
         case 9:
+            select_fiscal_year(a);
+            break;
+        case 10:
             return;
         }
     }
@@ -5978,7 +6741,8 @@ static void usage(FILE *f)
             "  --fy ID           select fiscal year directly\n"
             "  --session ID      reuse an open session (or BOKFD_SESSION)\n"
             "  --screen NAME     start in a view: dashboard, vouchers, inbox,\n"
-            "                    ib, templates, reports, audit, settings, company\n"
+            "                    ib, templates, reports, bokslut, audit,\n"
+            "                    settings, company\n"
             "  --version\n");
 }
 
diff --git a/docs/PROTOCOL.md b/docs/PROTOCOL.md
index 8ee1b2c..6f617fd 100644
--- a/docs/PROTOCOL.md
+++ b/docs/PROTOCOL.md
@@ -288,6 +288,7 @@ Account `type` is one of `asset`, `liability`, `equity`, `revenue`, `expense`.
 | `fiscal_year.open` | `label`, `start_date`, `end_date` | owner |
 | `fiscal_year.close` | `id`, `confirm:true` | owner; audited |
 | `fiscal_year.reopen` | `id`, `confirm:true` | owner; undoes a close |
+| `fiscal_year.update` | `id`, `dividend_ore` | bookkeeper; year metadata (proposed dividend), audited |
 | `period.lock` | `fiscal_year`, `until`, `reason?` | owner; `until` inclusive |
 | `period.unlock` | `fiscal_year`, `reason` | owner; audited with reason |
 
@@ -470,8 +471,15 @@ commands. Implemented screens (0.1.0-dev):
   vouchers (Tab, dynamic rows, F7 clear row, F5 validate, F9 save); archive
   keeps the template but hides it from the list.
 - **Underlag** — inbox of unlinked attachments; `a` uploads a file.
-- **Rapporter** — saldobalans, resultaträkning, balansräkning, moms and
+- **Rapporter** — saldobalans, resultaträkning, balansräkning, moms,
+  inkomstdeklaration (INK2/SRU), årsredovisning (K2 text draft) and
   kontolista (all accounts with type, moms treatment, SRU and status).
+  `s` saves the SRU files, eSKD XML and the årsredovisning respectively.
+  The draft asks for the board's proposed dividend, kept per fiscal year
+  with `fiscal_year.update`.
+- **Bokslut** — periodiseringsfond and tax rate fields; F5 shows the posting
+  plan as a `bokslut.post` dry run, `^Enter` (or F9) asks for confirmation
+  and posts the plan.
 - **Företagsuppgifter** — the org record (name, org number, VAT number,
   address, e-mail, phone, moms period, framework, fiscal-year start month),
   editable in place; only owners can save, others see it read-only.
diff --git a/docs/SCHEMA.md b/docs/SCHEMA.md
index db03e43..4fc4397 100644
--- a/docs/SCHEMA.md
+++ b/docs/SCHEMA.md
@@ -148,6 +148,7 @@ CREATE TABLE fiscal_years (
   end_date     TEXT NOT NULL,
   status       TEXT NOT NULL DEFAULT 'open' CHECK (status IN ('open','closed')),
   locked_until TEXT,                           -- inclusive last locked date
+  dividend_ore INTEGER NOT NULL DEFAULT 0,     -- board's proposed dividend
   created_at   TEXT NOT NULL,
   closed_at    TEXT,
   closed_by    INTEGER REFERENCES users(id),
diff --git a/docs/STATE.md b/docs/STATE.md
index 5be11e7..b0f5b4a 100644
--- a/docs/STATE.md
+++ b/docs/STATE.md
@@ -1,7 +1,7 @@
 # bokf — project state
 
 Snapshot for resuming work in a new session. Read with `AGENTS.md` (rules)
-and `docs/TUI-GUIDELINES.md` (UI conventions). Dated 2026-09-18.
+and `docs/TUI-GUIDELINES.md` (UI conventions). Dated 2026-09-19.
 
 ## Status
 
@@ -86,8 +86,12 @@ server/protocol/ledger only.
   SHA-256 verified, text inline), attach to an existing voucher (`^F`),
   remove a link (`d` in the `f` picker) and link an inbox item to a voucher
   (`k`).
-- Next backend milestone: **K2/SRU** (INK2/INK2R/INK2S + årsredovisning);
-  bokslut.post is done server-side, its TUI screen pending.
+- K2/SRU is complete: `sru.export` with the INK2 view, `bokslut.post` with
+  the Bokslut screen, and a K2 årsredovisning text draft with a save action
+  in Rapporter. The draft asks for the board's proposed dividend and keeps it
+  per fiscal year (`fiscal_year.update`, schema v4); the stämma decision is
+  posted with a `Utdelning` template (D 2099/K 2898). Still missing before
+  filing: a command/TUI to edit the moms `report_rules` per org (below).
 - Moms `report_rules` seed is a corrected starter mapping (schema v3), but
   there is still no command/TUI to edit rules per org; add one before filing
   if the mapping needs adjustments (SCHEMA.md §10 promises owner editing).
@@ -96,12 +100,17 @@ server/protocol/ledger only.
 
 1. ~~eSKD file generation for momsdeklaration.~~ `report.vat_eskd` (eSKDUpload
    6.0, ISO-8859-1, whole kronor) with a save action in the TUI momsrapport.
-2. Bokslut automation: `bokslut.post` is in (entries/avskrivningar,
+2. ~~Bokslut automation~~ done: `bokslut.post` (entries/avskrivningar,
    periodiseringsfond, skatt at a given rate, resultatdisposition, dry-run
-   plan, audited) and the resultatrapport separates bokslutsdispositioner
-   and skatt per K2. TUI screen still to do.
-3. K2 årsredovisning document; ~~SRU files (INK2/INK2R/INK2S)~~ done as
-   `sru.export` (official 2025P4 field tables, BAS mapping, TUI save in
+   plan, audited), the TUI Bokslut screen (fond/rate, F5 plan, ^Enter posts
+   after confirmation) and the K2 resultatrapport order.
+3. ~~K2 årsredovisning document~~ done as a text draft built in the TUI from
+   `report.income_statement`/`report.balance_sheet` (Förvaltningsberättelse,
+   K2 RR/BR with previous-year column and the result inside equity, noter,
+   underskrifter); `s` saves `Årsredovisning <år>.txt`. Placeholders mark
+   qualitative facts, and incomplete jämförelsetal for imported history
+   years are flagged in the document. ~~SRU files (INK2/INK2R/INK2S)~~ done
+   as `sru.export` (official 2025P4 field tables, BAS mapping, TUI save in
    Rapporter -> Inkomstdeklaration).
 4. `audit.verify` must also verify the **voucher** hash chain (today only the
    audit chain is verified).
@@ -119,8 +128,10 @@ server/protocol/ledger only.
     AGI/payroll if employees.
 11a. Imported history years whose SIE contains the source's P&L closings
    ("Stäng intäktskonton/kostnadskonton") net to zero in the income
-   statement (Kapitas 2022-2026). The importer should skip those closing
-   verifications (keeping the resultatdisposition) or mark them; decide.
+   statement (Kapitas 2022-2026). **Decided 2026-09-19: no importer change.**
+   Locked years stay locked and the source's closings stay in the books; the
+   årsredovisning export flags incomplete jämförelsetal for those years and
+   points to the previous year's annual report.
 11. ~~SIE import only into an empty fiscal year; consider broader import.~~
     Chronological multi-year import works (CRLF, `#RAR 0`, zero rows, `#IB`
     rule handled); each year must still target an empty fiscal year. Note:
diff --git a/src/commands.c b/src/commands.c
index f03e0e4..62de0be 100644
--- a/src/commands.c
+++ b/src/commands.c
@@ -1696,10 +1696,12 @@ static yyjson_mut_val *fy_json(struct req *r, sqlite3_stmt *st)
     else
         yyjson_mut_obj_add_strcpy(r->rdoc, o, "locked_until",
                                   sq(sqlite3_column_text(st, 5)));
+    yyjson_mut_obj_add_int(r->rdoc, o, "dividend_ore",
+                           sqlite3_column_int64(st, 6));
     return o;
 }
 
-#define FY_COLUMNS "id,label,start_date,end_date,status,locked_until"
+#define FY_COLUMNS "id,label,start_date,end_date,status,locked_until,dividend_ore"
 
 static yyjson_mut_val *h_fiscal_year_list(struct req *r)
 {
@@ -1878,6 +1880,70 @@ static yyjson_mut_val *h_fiscal_year_reopen(struct req *r)
     return yyjson_mut_obj(r->rdoc);
 }
 
+/* Fiscal-year metadata that is not a posting: today only the board's
+   proposed dividend, kept for the årsredovisning draft. */
+static yyjson_mut_val *h_fiscal_year_update(struct req *r)
+{
+    int64_t id = 0, dividend = 0;
+    if (!arg_int(r->args, "id", &id) || id <= 0)
+        return fail(r, "INVALID_ARGS", "id is required");
+    if (!arg_int(r->args, "dividend_ore", &dividend))
+        return fail(r, "INVALID_ARGS", "dividend_ore is required");
+    if (dividend < 0)
+        return fail(r, "INVALID_ARGS", "dividend_ore must be >= 0");
+    sqlite3_stmt *st = NULL;
+    if (sqlite3_prepare_v2(r->db,
+                           "SELECT count(*) FROM fiscal_years"
+                           " WHERE org_id=?1 AND id=?2",
+                           -1, &st, NULL) != SQLITE_OK)
+        return fail(r, "INTERNAL", "database error");
+    sqlite3_bind_int64(st, 1, r->org_id);
+    sqlite3_bind_int64(st, 2, id);
+    int64_t exists = 0;
+    if (sqlite3_step(st) == SQLITE_ROW)
+        exists = sqlite3_column_int64(st, 0);
+    sqlite3_finalize(st);
+    if (!exists)
+        return fail(r, "NOT_FOUND", "fiscal year not found");
+    if (r->dry_run) {
+        yyjson_mut_val *o = yyjson_mut_obj(r->rdoc);
+        yyjson_mut_obj_add_bool(r->rdoc, o, "dry_run", true);
+        yyjson_mut_obj_add_int(r->rdoc, o, "id", id);
+        yyjson_mut_obj_add_int(r->rdoc, o, "dividend_ore", dividend);
+        return o;
+    }
+    if (sqlite3_prepare_v2(r->db,
+                           "UPDATE fiscal_years SET dividend_ore=?3"
+                           " WHERE org_id=?1 AND id=?2",
+                           -1, &st, NULL) != SQLITE_OK)
+        return fail(r, "INTERNAL", "database error");
+    sqlite3_bind_int64(st, 1, r->org_id);
+    sqlite3_bind_int64(st, 2, id);
+    sqlite3_bind_int64(st, 3, dividend);
+    int rc = sqlite3_step(st);
+    sqlite3_finalize(st);
+    if (rc != SQLITE_DONE)
+        return fail(r, "INTERNAL", sqlite3_errmsg(r->db));
+    char *reqjson = audit_args_json(r->args);
+    audit_append(r->db, r->org_id, r->sess->user_id, r->sess->token_id,
+                 "fiscal_year.update", reqjson, "OK", NULL);
+    free(reqjson);
+    if (sqlite3_prepare_v2(r->db,
+                           "SELECT " FY_COLUMNS " FROM fiscal_years"
+                           " WHERE org_id=?1 AND id=?2",
+                           -1, &st, NULL) != SQLITE_OK)
+        return fail(r, "INTERNAL", "database error");
+    sqlite3_bind_int64(st, 1, r->org_id);
+    sqlite3_bind_int64(st, 2, id);
+    yyjson_mut_val *o = NULL;
+    if (sqlite3_step(st) == SQLITE_ROW)
+        o = fy_json(r, st);
+    sqlite3_finalize(st);
+    if (!o)
+        return fail(r, "NOT_FOUND", "fiscal year not found");
+    return o;
+}
+
 static yyjson_mut_val *h_period_lock(struct req *r)
 {
     int64_t fy = 0;
@@ -4119,6 +4185,8 @@ const struct command g_commands[] = {
       h_fiscal_year_close },
     { "fiscal_year.reopen", "Reopen a closed fiscal year", PERM_OWNER, 1, 1, 1,
       h_fiscal_year_reopen },
+    { "fiscal_year.update", "Update fiscal-year metadata (dividend)",
+      PERM_WRITE, 1, 1, 1, h_fiscal_year_update },
     { "period.lock", "Lock a period through a date", PERM_OWNER, 1, 1, 1,
       h_period_lock },
     { "period.unlock", "Remove a period lock", PERM_OWNER, 1, 1, 1,
diff --git a/src/db.c b/src/db.c
index 0de40ea..ebee37b 100644
--- a/src/db.c
+++ b/src/db.c
@@ -96,6 +96,7 @@ static const char SCHEMA_V1[] =
     "  end_date     TEXT NOT NULL,"
     "  status       TEXT NOT NULL DEFAULT 'open' CHECK (status IN ('open','closed')),"
     "  locked_until TEXT,"
+    "  dividend_ore INTEGER NOT NULL DEFAULT 0,"
     "  created_at   TEXT NOT NULL,"
     "  closed_at    TEXT,"
     "  closed_by    INTEGER REFERENCES users(id),"
@@ -362,6 +363,15 @@ static int db_upgrade_v3(sqlite3 *db, char **err)
     return 0;
 }
 
+/* v4: the årsredovisning keeps the board's proposed dividend per year. */
+static int db_upgrade_v4(sqlite3 *db, char **err)
+{
+    return db_exec(db,
+                   "ALTER TABLE fiscal_years ADD COLUMN dividend_ore"
+                   " INTEGER NOT NULL DEFAULT 0",
+                   err);
+}
+
 static int db_upgrade(sqlite3 *db, int from, char **err)
 {
     if (db_exec(db, "BEGIN IMMEDIATE", err) != 0)
@@ -374,6 +384,10 @@ static int db_upgrade(sqlite3 *db, int from, char **err)
         db_exec(db, "ROLLBACK", NULL);
         return -1;
     }
+    if (from < 4 && db_upgrade_v4(db, err) != 0) {
+        db_exec(db, "ROLLBACK", NULL);
+        return -1;
+    }
     char *sql = sqlite3_mprintf(
         "UPDATE meta SET value='%d' WHERE key='schema_version'",
         BOKF_SCHEMA_VERSION);
diff --git a/src/db.h b/src/db.h
index aa34c81..7353c3c 100644
--- a/src/db.h
+++ b/src/db.h
@@ -4,7 +4,7 @@
 #include <sqlite3.h>
 #include <stdint.h>
 
-#define BOKF_SCHEMA_VERSION 3
+#define BOKF_SCHEMA_VERSION 4
 
 int db_open(const char *path, sqlite3 **out, char **err);
 int db_migrate(sqlite3 *db, char **err);
diff --git a/tests/test_core.c b/tests/test_core.c
index 6520d4b..0dfdd08 100644
--- a/tests/test_core.c
+++ b/tests/test_core.c
@@ -699,6 +699,28 @@ int main(void)
     CHECK(fy1 > 0);
     yyjson_doc_free(d);
 
+    d = call(reqf("{\"v\":1,\"id\":\"46a\",\"cmd\":\"fiscal_year.update\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"id\":%lld,"
+                  "\"dividend_ore\":123456}}",
+                  g_session, (int)org_id, (long long)fy1));
+    CHECK_OK(d);
+    CHECK(jint(d, "result.dividend_ore") == 123456);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"46b\",\"cmd\":\"fiscal_year.get\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"id\":%lld}}",
+                  g_session, (int)org_id, (long long)fy1));
+    CHECK_OK(d);
+    CHECK(jint(d, "result.dividend_ore") == 123456);
+    yyjson_doc_free(d);
+
+    d = call(reqf("{\"v\":1,\"id\":\"46c\",\"cmd\":\"fiscal_year.update\","
+                  "\"session\":\"%s\",\"org\":%d,\"args\":{\"id\":%lld,"
+                  "\"dividend_ore\":-1}}",
+                  g_session, (int)org_id, (long long)fy1));
+    CHECK_STR(d, "error.code", "INVALID_ARGS");
+    yyjson_doc_free(d);
+
     /* sale: 1250.00 kr incl 25% moms */
     d = call(reqf("{\"v\":1,\"id\":\"47\",\"cmd\":\"voucher.post\","
                   "\"session\":\"%s\",\"org\":%d,\"args\":{\"date\":"