sru, tui: round every account to whole kronor; fix the årsredovisning Stäng skipv0.1.67

Co-Authored-By: Claude Opus 5.5 <noreply@anthropic.com>

2 files changed, 56 insertions, 38 deletions

diff --git a/clients/screens_bokslut.c b/clients/screens_bokslut.c
index 96c6fe9..a4776c9 100644
--- a/clients/screens_bokslut.c
+++ b/clients/screens_bokslut.c
@@ -311,13 +311,17 @@ struct ar_year {
     char label[8];
     char from[16], to[16];
     int64_t netto, ror, res_fin, skatt, res, disp;
+    int64_t res_exact;
     int64_t fin_in, fin_out;
     int64_t groups[AR_GROUPS];
 };
 
 /* Balance-sheet amounts are shown the way an annual report reads them:
-   credit balances (equity, liabilities) as positive numbers. */
-static int64_t ar_bs_ib_sum(yyjson_val *res, int lo, int hi)
+   credit balances (equity, liabilities) as positive numbers. Each account
+   is rounded to whole kronor before it is summed (util_round_kr), so every
+   line and total adds up; exact keeps öre for the rounding balance. */
+static int64_t ar_bs_total(yyjson_val *res, int lo, int hi, const char *field,
+                           int exact)
 {
     int64_t s = 0;
     if (!res)
@@ -330,37 +334,45 @@ static int64_t ar_bs_ib_sum(yyjson_val *res, int lo, int hi)
             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;
+            int64_t v = vint(row, field);
+            if (lo >= 2000)
+                v = -v;
+            s += exact ? v : util_round_kr(v);
         }
     }
     return s;
 }
 
+static int64_t ar_bs_ib_sum(yyjson_val *res, int lo, int hi)
+{
+    return ar_bs_total(res, lo, hi, "ib_ore", 0);
+}
+
 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;
+    return ar_bs_total(res, lo, hi, "ub_ore", 0);
+}
+
+/* The krona that rounding leaves between the balance sheet's two sides, to
+   be carried by Balanserat resultat. 2099 is left out: Årets resultat is
+   the income statement's figure. A real imbalance stays visible. */
+static int64_t ar_bs_rounding(yyjson_val *res, const char *field,
+                              int64_t result_kr, int64_t result_exact)
+{
+    int64_t a_kr = ar_bs_total(res, 1000, 1999, field, 0);
+    int64_t a_ex = ar_bs_total(res, 1000, 1999, field, 1);
+    int64_t el_kr = ar_bs_total(res, 2000, 2098, field, 0) +
+                    ar_bs_total(res, 2100, 2999, field, 0) + result_kr;
+    int64_t el_ex = ar_bs_total(res, 2000, 2098, field, 1) +
+                    ar_bs_total(res, 2100, 2999, field, 1) + result_exact;
+    return (a_kr - el_kr) - util_round_kr(a_ex - el_ex);
 }
 
-/* One year's income statement from its general ledger. Vouchers whose
-   description starts with "Stäng" are the source system's closings in
-   imported history years and are skipped, so those years show their real
-   figures instead of a zeroed P&L. */
+/* One year's income statement from its general ledger. SIE-imported
+   vouchers whose description starts with "Stäng" are the source system's
+   closings and are skipped (the same rule as report.income_statement), so
+   those years show their real figures instead of a zeroed P&L. Each account
+   is rounded to whole kronor before it is summed. */
 static void ar_load_year(struct ar_year *y, yyjson_val *gl)
 {
     memset(y, 0, sizeof *y);
@@ -381,15 +393,18 @@ static void ar_load_year(struct ar_year *y, yyjson_val *gl)
         size_t nr = yyjson_arr_size(rows);
         for (size_t k = 0; k < nr; k++) {
             yyjson_val *row = yyjson_arr_get(rows, k);
-            if (strncmp(vstr(row, "description"), "Stäng", 7) == 0)
+            if (strcmp(vstr(row, "source"), "sie_import") == 0 &&
+                strncmp(vstr(row, "description"), "Stäng",
+                        strlen("Stäng")) == 0)
                 continue;
             net += vint(row, "debit_ore") - vint(row, "credit_ore");
         }
-        int64_t disp = -net;
+        int64_t disp = util_round_kr(-net);
         int done = 0;
         for (size_t g = 0; g < AR_GROUPS; g++) {
             if (acct_in(num, IS_GROUPS[g].lo, IS_GROUPS[g].hi)) {
                 y->groups[g] += disp;
+                y->res_exact -= net;
                 done = 1;
                 break;
             }
@@ -404,6 +419,9 @@ static void ar_load_year(struct ar_year *y, yyjson_val *gl)
             y->disp += disp;
         else if (n >= 8900 && n <= 8989)
             y->skatt += disp;
+        else
+            continue;
+        y->res_exact -= net;
     }
     int64_t rev = 0, cost = 0;
     for (size_t g = 0; g < AR_GROUPS; g++)
@@ -590,8 +608,11 @@ static void fmt_arsredovisning(struct buf *t, const struct app *a,
 
     int64_t ak_ib = ar_bs_ib_sum(bs, 2081, 2089);
     int64_t ak_ub = ar_bs_sum(bs, 2081, 2089);
-    int64_t br_ib = ar_bs_ib_sum(bs, 2091, 2098);
-    int64_t br_ub = ar_bs_sum(bs, 2091, 2098);
+    int64_t br_ib = ar_bs_ib_sum(bs, 2091, 2098) +
+                    ar_bs_rounding(bs, "ib_ore", prev_ars,
+                                   prev ? prev->res_exact : 0);
+    int64_t br_ub = ar_bs_sum(bs, 2091, 2098) +
+                    ar_bs_rounding(bs, "ub_ore", ars, cur->res_exact);
     int64_t movement = br_ub - br_ib;
     int64_t paid_div = prev_ars - movement;
     if (paid_div < 0)
@@ -749,13 +770,10 @@ static void fmt_arsredovisning(struct buf *t, const struct app *a,
     buf_line(t, MK_HEAD "Fritt eget kapital\n");
     ar_row(t, "Balanserat resultat", br_ub, br_ib, 1);
     ar_row(t, "Årets resultat", ars, prev_ars, 1);
-    ar_row(t, "Summa fritt eget kapital", ar_bs_sum(bs, 2091, 2098) + ars,
-           ar_bs_ib_sum(bs, 2091, 2098) + prev_ars, 1);
-    ar_row(t, "Summa eget kapital",
-           ar_bs_sum(bs, 2000, 2090) + ar_bs_sum(bs, 2091, 2098) + ars,
-           ar_bs_ib_sum(bs, 2000, 2090) + ar_bs_ib_sum(bs, 2091, 2098) +
-               prev_ars,
-           0);
+    ar_row(t, "Summa fritt eget kapital", br_ub + ars, br_ib + prev_ars, 1);
+    int64_t eq_ub = ar_bs_sum(bs, 2000, 2090) + br_ub + ars;
+    int64_t eq_ib = ar_bs_ib_sum(bs, 2000, 2090) + br_ib + prev_ars;
+    ar_row(t, "Summa eget kapital", eq_ub, eq_ib, 0);
     buf_line(t, "\n");
     ar_row(t, "Obeskattade reserver", ar_bs_sum(bs, 2100, 2199),
            ar_bs_ib_sum(bs, 2100, 2199), 0);
@@ -775,8 +793,8 @@ static void fmt_arsredovisning(struct buf *t, const struct app *a,
     int64_t skuld_p = ar_bs_ib_sum(bs, 2400, 2999);
     ar_row(t, "Summa kortfristiga skulder", skuld, skuld_p, 1);
     ar_row(t, "Summa eget kapital, avsättningar och skulder",
-           ar_bs_sum(bs, 2000, 2999) + ars,
-           ar_bs_ib_sum(bs, 2000, 2999) + prev_ars, 0);
+           eq_ub + ar_bs_sum(bs, 2100, 2999),
+           eq_ib + ar_bs_ib_sum(bs, 2100, 2999), 0);
 
     buf_line(t, "\n" MK_HEAD "Noter\n\nNot 1  Redovisnings- och"
                 " värderingsprinciper\n");
diff --git a/clients/screens_reports.c b/clients/screens_reports.c
index e6263a2..a06e914 100644
--- a/clients/screens_reports.c
+++ b/clients/screens_reports.c
@@ -819,7 +819,7 @@ static const struct {
     { "7366", "2.46 Kortfristiga skulder Växelskulder" },
     { "7367", "2.47 Kortfristiga skulder Skulder till koncern-, intresse- och gemensamt styrda företag" },
     { "7369", "2.48 Skulder till övriga företag som det finns ett ägarintresse i och övriga skulder" },
-    { "7368", "2.49 Kortfristiga skulder Skattesskulder" },
+    { "7368", "2.49 Kortfristiga skulder Skatteskulder" },
     { "7370", "2.50 Kortfristiga skulder Upplupna kostnader och förutbetalda intäkter" },
     { "7410", "3.1 Nettoomsättning" },
     { "7411", "3.2 Förändring av lager av produkter i arbete, färdiga varor och pågående arbete för annans räkning. +" },