✨ Use fees for profit/lost trades calculation

.flake8

@@ -35,6 +35,9 @@ ignore =
     D104, # Missing docstring in public package
     D105, # Missing docstring in magic method
     D107, # Missing docstring in __init__
+    DAR101, # Missing parameter(s) in Docstring
+    DAR201, # Missing "Returns" in Docstring
+
     E800, # commented out code
     N814, # camelcase imported as constant
     WPS115, # upper-case constant in a class

README.md

@@ -16,11 +16,12 @@ $ pip install investments --upgrade --user
 - конвертация по курсу ЦБ
 - раздельный результат сделок по акциям и опционам + дивиденды
 - учёт начисленных процентов на остаток по счету
-- пока **НЕ** учитывает комисии по сделкам (т.е. налог будет немного больше, в пользу налоговой)
+- учитывает комисии по сделкам
 - пока **НЕ** поддерживаются сплиты
 - пока **НЕ** поддерживаются сделки Forex, сделка пропускается и выводится сообщение о том, что это может повлиять на итоговый отчет
 
 *Пример отчета:*
+TODO UPDATE example
 ![ibtax report example](./images/ibtax_2016.jpg)
 
 

investments/calculators.py

@@ -0,0 +1,16 @@
+"""Калькулятор цены сделки с учётом комиссий."""
+
+from investments.money import Money
+
+
+def compute_total_cost(quantity: int, price_per_piece: Money, fee_per_piece: Money) -> Money:
+    """Полная сумма сделки (цена +/- комиссии) в базовой валюте (Basis в отчёте)."""
+    assert price_per_piece.currency is fee_per_piece.currency
+    fee = abs(quantity) * abs(fee_per_piece)
+    price = abs(quantity) * price_per_piece
+    if quantity > 0:
+        # buy trade
+        return -1 * (price + fee)
+
+    # sell trade
+    return price - fee

investments/data_providers/cbr.py

@@ -42,6 +42,7 @@ def __init__(self, currency: Currency, year_from: int = 2000, cache_dir: str = N
 
         end_date = (datetime.datetime.utcnow() + datetime.timedelta(days=1)).strftime('%d/%m/%Y')
         r = requests.get(f'http://www.cbr.ru/scripts/XML_dynamic.asp?date_req1=01/01/{year_from}&date_req2={end_date}&VAL_NM_RQ={currency_code}')
+
         tree = ET.fromstring(r.text)
 
         rates_data: List[Tuple[datetime.date, Money]] = []
@@ -65,10 +66,18 @@ def __init__(self, currency: Currency, year_from: int = 2000, cache_dir: str = N
     def dataframe(self) -> pandas.DataFrame:
         return self._df
 
-    def get_rate(self, date: datetime.date) -> Money:
-        return self._df.loc[date].item()
+    def get_rate(self, dt: datetime.date) -> Money:
+        if isinstance(dt, datetime.datetime):
+            dt = datetime.datetime.combine(dt.date(), datetime.datetime.min.time())
+
+        if isinstance(dt, datetime.date):
+            dt = datetime.datetime.combine(dt, datetime.datetime.min.time())
+
+        return self._df.loc[dt].item()
 
     def convert_to_rub(self, source: Money, rate_date: datetime.date) -> Money:
+        assert isinstance(rate_date, datetime.date)
+
         if source.currency == Currency.RUB:
             return Money(source.amount, Currency.RUB)
 

investments/ibtax/ibtax.py

@@ -5,35 +5,50 @@
 
 import pandas  # type: ignore
 
+from investments.calculators import compute_total_cost
 from investments.currency import Currency
 from investments.data_providers import cbr
 from investments.dividend import Dividend
 from investments.fees import Fee
 from investments.interests import Interest
 from investments.money import Money
 from investments.report_parsers.ib import InteractiveBrokersReportParser
-from investments.trades_fifo import PortfolioElement, TradesAnalyzer
+from investments.trades_fifo import TradesAnalyzer, FinishedTrade, PortfolioElement  # noqa: I001
 
 
-def prepare_trades_report(df: pandas.DataFrame, cbr_client_usd: cbr.ExchangeRatesRUB) -> pandas.DataFrame:
+def prepare_trades_report(finished_trades: List[FinishedTrade], cbr_client_usd: cbr.ExchangeRatesRUB, verbose: bool) -> pandas.DataFrame:
+    # todo unittest for
+    trade_date_column = 'trade_date'
     tax_date_column = 'settle_date'
 
-    df['date'] = df['datetime'].dt.normalize()
+    df = pandas.DataFrame(finished_trades, columns=finished_trades[0]._fields)  # noqa: WPS437
+
+    df[trade_date_column] = df[trade_date_column].dt.normalize()
     df[tax_date_column] = pandas.to_datetime(df[tax_date_column])
 
     tax_years = df.groupby('N')[tax_date_column].max().map(lambda x: x.year).rename('tax_year')
     df = df.join(tax_years, how='left', on='N')
 
-    df = df.join(cbr_client_usd.dataframe, how='left', on=tax_date_column)
-    df['total_rub'] = df.apply(lambda x: cbr_client_usd.convert_to_rub(x['total'], x[tax_date_column]).round(digits=2), axis=1)
+    df['price_rub'] = df.apply(lambda x: cbr_client_usd.convert_to_rub(x['price'], x[tax_date_column]).round(digits=2), axis=1)
+    df['fee_per_piece_rub'] = df.apply(lambda x: cbr_client_usd.convert_to_rub(x['fee_per_piece'], x[trade_date_column]).round(digits=2), axis=1)
+
+    df['fee_per_piece'] = df.apply(lambda x: x['fee_per_piece'].round(digits=2), axis=1)
+    df['fee'] = df.apply(lambda x: (x['fee_per_piece'] * abs(x['quantity'])).round(digits=2), axis=1)
 
+    df['total'] = df.apply(lambda x: compute_total_cost(x['quantity'], x['price'], x['fee_per_piece']).round(digits=2), axis=1)
+    df['total_rub'] = df.apply(lambda x: compute_total_cost(x['quantity'], x['price_rub'], x['fee_per_piece_rub']).round(digits=2), axis=1)
+
+    df = df.join(cbr_client_usd.dataframe['rate'].rename('settle_rate'), how='left', on=tax_date_column)
+    df = df.join(cbr_client_usd.dataframe['rate'].rename('fee_rate'), how='left', on=trade_date_column)
     df['profit_rub'] = df['total_rub']
-    df.loc[df['quantity'] >= 0, 'profit_rub'] *= -1
 
     profit = df.groupby('N')['profit_rub'].sum().reset_index().set_index('N')
     df = df.join(profit, how='left', on='N', lsuffix='del')
     df.drop(columns=['profit_rubdel'], axis=0, inplace=True)
-    df.loc[~df.index.isin(df.groupby('N')['datetime'].idxmax()), 'profit_rub'] = Money(0, Currency.RUB)
+    df.loc[~df.index.isin(df.groupby('N')[trade_date_column].idxmax()), 'profit_rub'] = Money(0, Currency.RUB)
+
+    if not verbose:
+        df = df.drop(columns=['fee_per_piece', 'fee_per_piece_rub', 'price_rub'])
 
     return df
 
@@ -65,8 +80,7 @@ def prepare_fees_report(fees: List[Fee], cbr_client_usd: cbr.ExchangeRatesRUB) -
         (i + 1, pandas.to_datetime(x.date), x.amount, x.description, x.date.year)
         for i, x in enumerate(fees)
     ]
-    df = pandas.DataFrame(df_data, columns=['N', 'date', 'amount', 'description', 'tax_year'])
-
+    df = pandas.DataFrame(df_data, columns=['N', operation_date_column, 'amount', 'description', 'tax_year'])
     df = df.join(cbr_client_usd.dataframe, how='left', on=operation_date_column)
 
     df['amount_rub'] = df.apply(lambda x: cbr_client_usd.convert_to_rub(x['amount'], x[operation_date_column]).round(digits=2), axis=1)
@@ -79,10 +93,8 @@ def prepare_interests_report(interests: List[Interest], cbr_client_usd: cbr.Exch
         (i + 1, pandas.to_datetime(x.date), x.amount, x.description, x.date.year)
         for i, x in enumerate(interests)
     ]
-    df = pandas.DataFrame(df_data, columns=['N', 'date', 'amount', 'description', 'tax_year'])
-
+    df = pandas.DataFrame(df_data, columns=['N', operation_date_column, 'amount', 'description', 'tax_year'])
     df = df.join(cbr_client_usd.dataframe, how='left', on=operation_date_column)
-
     df['amount_rub'] = df.apply(lambda x: cbr_client_usd.convert_to_rub(x['amount'], x[operation_date_column]).round(digits=2), axis=1)
     return df
 
@@ -138,11 +150,11 @@ def show_report(trades: Optional[pandas.DataFrame], dividends: Optional[pandas.D
             _show_dividends_report(dividends, year)
 
         if trades is not None:
-            trades_year = trades[trades['tax_year'] == year].drop(columns=['tax_year', 'datetime'])
+            trades_year = trades[trades['tax_year'] == year].drop(columns=['tax_year'])
             trades_year['N'] -= trades_year['N'].iloc[0] - 1
 
             _show_header('TRADES')
-            print(trades_year.set_index(['N', 'ticker', 'date']).to_string())
+            print(trades_year.set_index(['N', 'ticker', 'trade_date']).to_string())
             print('\n\n')
 
             _show_header('TRADES RESULTS BEFORE TAXES')
@@ -153,7 +165,7 @@ def show_report(trades: Optional[pandas.DataFrame], dividends: Optional[pandas.D
             tp = tp['index'].apply(pandas.Series).join(tp).pivot(index=0, columns=1, values='total_rub')
             tp.index.name = ''
             tp.columns.name = ''
-            tp['profit'] = tp['income'] - tp['expenses']
+            tp['profit'] = tp['income'] + tp['expenses']
             print(tp.reset_index().to_string())
             print('\n\n')
 
@@ -226,7 +238,7 @@ def main():
         return
 
     # fixme first_year without dividends
-    first_year = min(trades[0].datetime.year, dividends[0].date.year) if dividends else trades[0].datetime.year
+    first_year = min(trades[0].trade_date.year, dividends[0].date.year) if dividends else trades[0].trade_date.year
     cbr_client_usd = cbr.ExchangeRatesRUB(currency=Currency.USD, year_from=first_year, cache_dir=args.cache_dir)
 
     dividends_report = prepare_dividends_report(dividends, cbr_client_usd, args.verbose) if dividends else None
@@ -237,11 +249,7 @@ def main():
     finished_trades = analyzer.finished_trades
     portfolio = analyzer.final_portfolio
 
-    if finished_trades:
-        finished_trades_df = pandas.DataFrame(finished_trades, columns=finished_trades[0]._fields)  # noqa: WPS437
-        trades_report = prepare_trades_report(finished_trades_df, cbr_client_usd)
-    else:
-        trades_report = None
+    trades_report = prepare_trades_report(finished_trades, cbr_client_usd, args.verbose) if finished_trades else None
 
     show_report(trades_report, dividends_report, fees_report, interests_report, args.years)
     show_portfolio_report(portfolio)

investments/money.py

@@ -48,6 +48,9 @@ def __add__(self, other) -> 'Money':
             raise TypeError(f'different currencies: {self._currency} & {other.currency}')
         return Money(self._amount + other.amount, self._currency)
 
+    def __abs__(self) -> 'Money':
+        return Money(abs(self.amount), self.currency)
+
     def __radd__(self, other) -> 'Money':
         return self.__add__(other)
 

investments/report_parsers/ib.py

@@ -110,11 +110,11 @@ def __repr__(self):
         return f'IbParser(trades={len(self.trades)}, dividends={len(self.dividends)}, fees={len(self.fees)}, interests={len(self.interests)})'  # noqa: WPS221
 
     @property
-    def trades(self) -> List:
+    def trades(self) -> List[Trade]:
         return self._trades
 
     @property
-    def dividends(self) -> List:
+    def dividends(self) -> List[Dividend]:
         return self._dividends
 
     @property
@@ -161,7 +161,7 @@ def parse_csv(self, *, activity_csvs: List[str], trade_confirmation_csvs: List[s
                 })
 
         # 4. sort
-        self._trades.sort(key=lambda x: x.datetime)
+        self._trades.sort(key=lambda x: x.trade_date)
         self._dividends.sort(key=lambda x: x.date)
         self._interests.sort(key=lambda x: x.date)
         self._deposits_and_withdrawals.sort(key=lambda x: x[0])
@@ -231,7 +231,7 @@ def _parse_trades(self, f: Dict[str, str]):
 
         self._trades.append(Trade(
             ticker=ticker,
-            datetime=dt,
+            trade_date=dt,
             settle_date=settle_date,
             quantity=int(f['Quantity']) * quantity_multiplier,
             price=Money(f['T. Price'], currency),

investments/report_parsers/open_fr.py

@@ -98,7 +98,7 @@ def parse_xml(self, xml_file_name: str):
         self._parse_non_trade_operations(tree)
         self._parse_trades(tree)
 
-        self._trades.sort(key=lambda x: x.datetime)
+        self._trades.sort(key=lambda x: x.trade_date)
         self._dividends.sort(key=lambda x: x.date)
         self._deposits_and_withdrawals.sort(key=lambda x: x[0])
 
@@ -121,7 +121,7 @@ def _parse_cb_convertation(self, f):
         dt = _parse_datetime(f['operation_date'])
         self._trades.append(Trade(
             ticker=ticker,
-            datetime=dt,
+            trade_date=dt,
             settle_date=dt,
             quantity=qnty,
             price=Money(0, Currency.RUB),  # TODO: other currencies
@@ -155,7 +155,7 @@ def _parse_money_payment(self, f, bonds_redemption):
             isin, quantity_buyout = m.group('isin'), int(m.group('quantity'))
             self._trades.append(Trade(
                 ticker=self._tickers.get(isin=isin),
-                datetime=dt,
+                trade_date=dt,
                 settle_date=dt,
                 quantity=-1 * quantity_buyout,
                 price=money_total / quantity_buyout,
@@ -171,7 +171,7 @@ def _parse_money_payment(self, f, bonds_redemption):
                 for (price, quantity_coupons) in ((Money(0, currency), 1), (money_total, -1)):
                     self._trades.append(Trade(
                         ticker=ticker,
-                        datetime=dt,
+                        trade_date=dt,
                         settle_date=dt,
                         quantity=quantity_coupons,
                         price=price,
@@ -184,7 +184,7 @@ def _parse_money_payment(self, f, bonds_redemption):
                 quantity_redemption = bonds_redemption[key]
                 self._trades.append(Trade(
                     ticker=ticker,
-                    datetime=dt,
+                    trade_date=dt,
                     settle_date=dt,
                     quantity=quantity_redemption,
                     price=-1 * money_total / int(quantity_redemption),
@@ -275,7 +275,7 @@ def _parse_trades(self, xml_tree: ET.ElementTree):
 
             self._trades.append(Trade(
                 ticker=ticker,
-                datetime=_parse_datetime(f['conclusion_time']),
+                trade_date=_parse_datetime(f['conclusion_time']),
                 settle_date=_parse_datetime(f['execution_date']),
                 quantity=int(qnty),
                 price=price,

investments/trade.py

@@ -7,8 +7,21 @@
 
 class Trade(NamedTuple):
     ticker: Ticker
-    datetime: datetime.datetime
+    trade_date: datetime.datetime
     settle_date: datetime.date
     quantity: int
+
+    # цена одной бумаги
     price: Money
+
+    # комиссия за сделку
     fee: Money
+
+    @property
+    def settle_datetime(self) -> datetime.datetime:
+        return datetime.datetime.combine(self.settle_date, datetime.datetime.min.time())
+
+    @property
+    def fee_per_piece(self) -> Money:
+        """Комиссия за сделку за одну бумагу, полезно для расчёта налогов."""
+        return self.fee / abs(self.quantity)