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

1 files changed, 21 insertions, 10 deletions

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: