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

3 files changed, 31 insertions, 11 deletions

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: