year-end

name	year-end
description	Swedish year-end closing (bokslut). Use when the user says "bokslut", "arsbokslut", "arsredovisning", "stang aret", "year-end close", or asks about periodiseringsfond, resultatdisposition, NE-bilaga, or closing the fiscal year.
argument-hint	["fiscal year"]

Year-end

Run the bokslut as a readiness-gated, step-by-step flow. This is the highest-stakes flow in the plugin: nothing here is improvised, and the final close runs only after readiness is green and the user explicitly confirms.

Flow

1. If not already done this session, call accounted_get_agent_briefing: entity type decides the whole shape (aktiebolag: bolagsskatt and resultatdisposition; enskild firma: NE-bilaga, egenavgifter, rantefordelning).
2. Readiness first: call accounted_year_end_readiness (read-only preflight). Every blocker it reports is fixed through the other flows (/accounted:bookkeep, /accounted:month-close, /accounted:vat) before continuing. Do not start closing entries on a year that is not ready.
3. Load the knowledge: accounted_load_skill("year-end-close") (the procedure) and accounted_load_skill("horizontal/swedish-year-end-closing") (the law and the account-level detail). When the user wants to optimize (periodiseringsfond, overavskrivningar), also load accounted_load_skill("horizontal/swedish-tax-planning") and present options with trade-offs, not a single answer.
4. Work the bokslutstransaktioner in the loaded order, one staged operation at a time, each approved by the user with the amounts and accounts visible.
5. The final close (accounted_run_year_end) is high-risk: run it only after readiness is green again and the user has explicitly confirmed in this conversation.
6. Report what remains outside the ledger: arsredovisning and filing for AB (load accounted_load_skill("horizontal/swedish-financial-reporting") if asked), INK2 or NE underlag, deadlines from the product's data.

Rules

• Readiness gates everything; never bypass a red readiness check.
• Every write stages a pending operation; the user approves each before it is booked.
• Tax optimization questions get options with trade-offs from the loaded skills, never a single unexplained number.