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@@ -41,8 +41,10 @@ server/protocol/ledger only.
instead of delete.
9. **IngÄende balans**: one series `IB` voucher per fiscal year (dated at
year start). Reports treat series IB as IB, not period movement; SIE
- export/import round-trips without double counting; TUI editor posts only
- deltas so nothing is ever edited.
+ export/import round-trips without double counting; TUI editor shows the
+ year's *effective* opening balances (carry-forward plus IB vouchers) and
+ posts deltas, so nothing is ever edited and a target balance can be
+ entered directly.
10. **Attachments**: content stored in the DB (BLOB), immutable, linked via
append-only `voucher_attachments`. Default limit 10 MiB
(`max_attachment_bytes`); the socket line limit is derived from it