MisattachedBalances

Finds and moves Balances that were attached to the wrong Reporting Period.

Before 7.0.0 current_reporting_period ignored year_start, so from January until the month before year_start it returned the period labelled with the current calendar year, which is that of the next financial year. Balance::save() defaults reporting_period_id to that period, so a Balance saved in those months without an explicit period landed a year late. Transactions were not affected, as they resolve their period from their own date.

That leaves a precise fingerprint: a Balance created before year_start whose period is labelled with the calendar year it was created in. A Balance given that period on purpose looks the same, so the findings need reviewing before they are applied.