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The old corporate actions tax report code was removed as it is not us…
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…ed after change of transfer and corporate actions processing.
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@titov-vv
titov-vv committed May 23, 2024
1 parent 38f4146 commit 58de81a
Showing 1 changed file with 0 additions and 208 deletions.
208 changes: 0 additions & 208 deletions jal/data_export/tax_reports/russia.py
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Original file line number Diff line number Diff line change
Expand Up @@ -384,211 +384,3 @@ def prepare_broker_interest(self):
interests_report.append(line)
self.insert_totals(interests_report, ["amount", "amount_rub", "tax_rub"])
return interests_report

# -----------------------------------------------------------------------------------------------------------------------
def prepare_corporate_actions(self):
corporate_actions_report = []
trades = self.account.closed_trades_list()
trades = [x for x in trades if x.close_operation().type() == LedgerTransaction.Trade]
trades = [x for x in trades if x.open_operation().type() == LedgerTransaction.CorporateAction]
trades = [x for x in trades if self.year_begin <= x.close_operation().settlement() <= self.year_end]
trades = sorted(trades, key=lambda x: (x.asset().symbol(self.account_currency.id()), x.close_operation().timestamp()))
group = 1
share = Decimal('1.0') # This will track share of processed asset, so it starts from 100.0%
previous_symbol = ""
for trade in trades:
lines = []
sale = trade.close_operation()
t_rate = self.account_currency.quote(sale.timestamp(), self._currency_id)[1]
if self.use_settlement:
s_rate = self.account_currency.quote(sale.settlement(), self._currency_id)[1]
else:
s_rate = t_rate
if previous_symbol != sale.asset().symbol(self.account_currency.id()):
# Clean processed qty records if symbol have changed
self._processed_trade_qty = {}
if sale.settlement() >= self.year_begin: # Don't put sub-header of operation is out of scope
corporate_actions_report.append({
'report_template': "symbol_header",
'report_group': 0,
'description': f"Сделки по бумаге: {sale.asset().symbol(self.account_currency.id())} - {sale.asset().name()}"
})
previous_symbol = sale.asset().symbol(self.account_currency.id())
amount = round(sale.price() * trade.qty(), 2)
amount_rub = round(amount * s_rate, 2)
fee_rub = round(sale.fee() * t_rate, 2)
if sale.timestamp() < self.year_begin: # Don't show deal that is before report year (level = -1)
self.proceed_corporate_action(lines, trade, trade.qty(), share, -1, group)
else:
lines.append({
'report_template': "trade",
'report_group': group,
'operation': "Продажа",
't_date': sale.timestamp(),
't_rate': t_rate,
's_date': sale.settlement(),
's_rate': s_rate,
'symbol': sale.asset().symbol(self.account_currency.id()),
'isin': sale.asset().isin(),
'trade_number': sale.number(),
'price': sale.price(),
'qty': trade.qty(),
'amount': amount,
'amount_rub': amount_rub,
'fee': sale.fee(),
'fee_rub': fee_rub,
'basis_ratio': Decimal('100') * share,
'income_rub': amount_rub,
'spending_rub': fee_rub
})
if sale.asset().type() == PredefinedAsset.Bond:
self.output_accrued_interest(lines, sale, 1, 0)
self.proceed_corporate_action(lines, trade, trade.qty(), share, 1, group)
self.insert_totals(lines, ["income_rub", "spending_rub"])
corporate_actions_report += lines
group += 1
return corporate_actions_report

# actions - mutable list of tax records to output into json-report
# trade - JalClosedTrade object, for which we need to proceed with opening corporate action
# qty - amount of asset to process
# share - value share that is being processed currently
# level - how deep we are in a chain of events (is used for correct indents)
# group - use for odd/even lines grouping in the report
def proceed_corporate_action(self, actions, trade, qty, share, level, group):
asset_id, qty, share = self.output_corp_action(actions, trade.open_operation(), trade.asset(), qty, share, level, group)
next_level = -1 if level == -1 else (level + 1)
self.next_corporate_action(actions, trade, qty, share, next_level, group)

def next_corporate_action(self, actions, trade, qty, share, level, group):
# get list of deals that were closed as result of current corporate action
trades = self.account.closed_trades_list()
trades = [x for x in trades if x.close_operation().type() == LedgerTransaction.CorporateAction]
trades = [x for x in trades if x.close_operation().id() == trade.open_operation().id()]
for item in trades:
if item.open_operation().type() == LedgerTransaction.Trade:
qty = self.output_purchase(actions, item.open_operation(), qty, share, level, group)
elif item.open_operation().type() == LedgerTransaction.CorporateAction:
self.proceed_corporate_action(actions, item, qty, share, level, group)
else:
assert False, "Unexpected opening transaction"

def output_purchase(self, actions, purchase, proceed_qty, share, level, group):
if proceed_qty <= Decimal('0'):
return proceed_qty
t_rate = self.account_currency.quote(purchase.timestamp(), self._currency_id)[1]
if self.use_settlement:
s_rate = self.account_currency.quote(purchase.settlement(), self._currency_id)[1]
else:
s_rate = t_rate
if purchase.id() in self._processed_trade_qty: # we have some qty processed already
qty = purchase.qty() - self._processed_trade_qty[purchase.id()]
else:
qty = purchase.qty()
if qty <= Decimal('0'):
return proceed_qty # This trade was fully matched during previous operations processing
deal_qty = qty
qty = proceed_qty if proceed_qty < deal_qty else deal_qty
amount = round(purchase.price() * qty, 2)
amount_rub = round(amount * s_rate, 2)
fee = purchase.fee() * qty / deal_qty
fee_rub = round(fee * t_rate, 2)
# Update processed quantity for current _purchase_ operation
self._processed_trade_qty[purchase.id()] = self._processed_trade_qty.get(purchase.id(), 0) + qty
if level >= 0: # Don't output if level==-1, i.e. corp action is out of report scope
actions.append({
'report_template': "trade",
'report_group': group,
'operation': ' ' * level * 3 + "Покупка",
'trade_number': purchase.number(),
'symbol': purchase.asset().symbol(self.account_currency.id()),
'isin': purchase.asset().isin(),
't_date': purchase.timestamp(),
't_rate': t_rate,
's_date': purchase.settlement(),
's_rate': s_rate,
'basis_ratio': Decimal('100') * share,
'qty': qty,
'price': purchase.price(),
'amount': amount,
'amount_rub': amount_rub,
'fee': fee,
'fee_rub': fee_rub,
'income_rub': Decimal('0'),
'spending_rub': round(share *(amount_rub + fee_rub), 2)
})
if purchase.asset().type() == PredefinedAsset.Bond:
share = qty / deal_qty if qty < deal_qty else 1
self.output_accrued_interest(actions, purchase, share, level)
return proceed_qty - qty

# asset - is a resulting asset that is being processed at current stage
def output_corp_action(self, actions, action, asset, proceed_qty, share, level, group):
currency = JalAsset(self.account.currency())
if proceed_qty <= 0:
return proceed_qty, share
r_qty, r_share = action.get_result_for_asset(asset)
share = share * r_share
qty_before = action.qty() * proceed_qty / r_qty
if action.subtype() == CorporateAction.SpinOff:
action_results = action.get_results()
spinoff = [x for x in action_results if x['asset_id'] != action.asset().id()]
assert len(spinoff) == 1, "Multiple assets for spin-off"
spinoff = spinoff[0]
new_asset = JalAsset(spinoff['asset_id'])
old_asset_name = f"{action.asset().symbol(currency.id())} ({action.asset().isin()})"
new_asset_name = f"{new_asset.symbol(currency.id())} ({new_asset.isin()})"
display_share = Decimal('100') * Decimal(spinoff['value_share'])
else:
old_asset_name = f"{action.asset().symbol(currency.id())} ({action.asset().isin()})"
new_asset_name = f"{asset.symbol(currency.id())} ({asset.isin()})"
display_share = Decimal('100') * r_share
note = self.CorpActionText[action.subtype()].format(old=old_asset_name, new=new_asset_name,
before=remove_exponent(qty_before),
after=remove_exponent(proceed_qty), share=display_share)
if level >= 0: # Don't output if level==-1, i.e. corp action is out of report scope
actions.append({
'report_template': "action",
'report_group': group,
'operation': ' ' * level * 3 + "Корп. действие",
'action_date': action.timestamp(),
'action_number': action.number(),
'symbol': action.asset().symbol(currency.id()),
'isin': action.asset().isin(),
'qty': action.qty(),
'description': note
})
return action.asset().id(), qty_before, share

def output_accrued_interest(self, actions, operation, share, level):
country = self.account.country()
accrued_interest = operation.accrued_interest()
if accrued_interest == Decimal('0'):
return
rate = self.account_currency.quote(operation.timestamp(), self._currency_id)[1]
interest = accrued_interest if share == 1 else share * accrued_interest
interest_rub = abs(round(interest * rate, 2))
if interest < 0: # Accrued interest paid for purchase
interest = -interest
op_name = ' ' * level * 3 + "НКД уплачен"
spending_rub = interest_rub
income_rub = Decimal('0')
else: # Accrued interest received for sale
op_name = ' ' * level * 3 + "НКД получен"
income_rub = interest_rub
spending_rub = Decimal('0')
actions.append({
'report_template': 'bond_interest',
'empty': '',
'operation': op_name,
'symbol': operation.asset().symbol(self.account_currency.id()),
'isin': operation.asset().isin(),
'number': operation.number(),
'o_date': operation.timestamp(),
'rate': rate,
'interest': interest,
'interest_rub': interest_rub,
'income_rub': income_rub,
'spending_rub': spending_rub,
'country_iso': country.iso_code()
})

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