@fuzzle/opencode-accountant 0.13.13 → 0.13.14-next.1

package/dist/index.js

@@ -25416,6 +25416,47 @@ function generateRightsDistributionEntry(action, logger) {
 `;
   return entry;
 }
+function generatePendingMergerWorthlessEntry(date5, orderNum, outgoingSymbols, outgoingIsins, outgoingQuantities, totalCostBasis, currency, logger) {
+  const formattedDate = formatDate(date5);
+  const symbols = outgoingSymbols.join(" + ");
+  const description = escapeDescription(`Worthless: ${symbols} (unresolved merger)`);
+  logger?.debug(`Generating pending merger worthless entry: ${symbols}, loss: ${totalCostBasis.toFixed(2)} ${currency}`);
+  const postings = [];
+  if (outgoingQuantities.length > 0) {
+    const totalQty = outgoingQuantities.reduce((a, b) => a + b, 0);
+    for (let i2 = 0;i2 < outgoingSymbols.length; i2++) {
+      const symbol2 = outgoingSymbols[i2];
+      const quantity = outgoingQuantities[i2] || 0;
+      if (quantity <= 0)
+        continue;
+      const proportion = totalQty > 0 ? quantity / totalQty : 0;
+      const costForSymbol = totalCostBasis * proportion;
+      const costBasisPerUnit = costForSymbol / quantity;
+      const commodity = formatCommodity(symbol2);
+      postings.push({
+        account: "equity:conversion",
+        amount: `-${formatQuantity(quantity)} ${commodity} @ ${formatPrice(costBasisPerUnit)} ${currency}`
+      });
+    }
+  }
+  postings.push({
+    account: "expenses:losses:capital",
+    amount: formatAmount2(totalCostBasis, currency)
+  });
+  let entry = `${formattedDate} ${description}
+`;
+  entry += `    ; swissquote:order:${orderNum}
+`;
+  entry += `    ; Pending merger resolved as worthless - total loss: ${totalCostBasis.toFixed(2)} ${currency}
+`;
+  if (outgoingIsins.length > 0) {
+    entry += `    ; Original ISINs: ${outgoingIsins.join(", ")}
+`;
+  }
+  entry += formatPostings(postings) + `
+`;
+  return entry;
+}
 function formatJournalFile(entries, year, currency) {
   const header = `; Swissquote ${currency.toUpperCase()} investment transactions for ${year}
 ; Generated by opencode-accountant
@@ -25573,62 +25614,43 @@ var MERGER_LIKE_TYPES = new Set([
   "Exchange of securities",
   "Corporate Action"
 ]);
-function processCorporateActions(actions, inventory, lotInventoryPath, projectDir, logger) {
-  const entries = [];
-  actions.sort((a, b) => formatDate(a.date).localeCompare(formatDate(b.date)));
-  const mergerActions = [];
-  const otherActions = [];
-  for (const action of actions) {
-    if (MERGER_LIKE_TYPES.has(action.type)) {
-      mergerActions.push(action);
-    } else {
-      otherActions.push(action);
-    }
-  }
-  const mergerGroups = groupMergerActions(mergerActions);
-  for (const group of mergerGroups) {
-    const groupEntries = processMultiWayMerger(group, inventory, lotInventoryPath, projectDir, logger);
-    entries.push(...groupEntries);
-  }
-  for (const action of otherActions) {
-    switch (action.type) {
-      case "Reverse Split": {
-        const qty = action.quantity;
-        if (qty < 0) {
-          continue;
-        }
-        const oldQty = getHeldQuantity(inventory, action.symbol);
-        const newQty = Math.abs(qty);
-        if (oldQty > 0) {
-          const ratio = newQty / oldQty;
-          adjustLotsForSplit(inventory, action.symbol, ratio, logger);
-          const entry = generateSplitEntry(action, oldQty, newQty, logger);
-          entries.push(entry);
-        } else {
-          logger?.warn(`Reverse split for ${action.symbol} but no lots found`);
-        }
-        break;
+function processNonMergerAction(action, inventory, entries, logger) {
+  switch (action.type) {
+    case "Reverse Split": {
+      const qty = action.quantity;
+      if (qty < 0) {
+        return;
       }
-      case "Worthless Liquidation": {
-        const removedLots = removeLots(inventory, action.symbol, logger);
-        if (removedLots.length > 0) {
-          const entry = generateWorthlessEntry(action, removedLots, logger);
-          entries.push(entry);
-        } else {
-          logger?.warn(`Worthless liquidation for ${action.symbol} but no lots found`);
-        }
-        break;
+      const oldQty = getHeldQuantity(inventory, action.symbol);
+      const newQty = Math.abs(qty);
+      if (oldQty > 0) {
+        const ratio = newQty / oldQty;
+        adjustLotsForSplit(inventory, action.symbol, ratio, logger);
+        const entry = generateSplitEntry(action, oldQty, newQty, logger);
+        entries.push(entry);
+      } else {
+        logger?.warn(`Reverse split for ${action.symbol} but no lots found`);
       }
-      case "Rights Distribution": {
-        if (action.quantity > 0) {
-          const entry = generateRightsDistributionEntry(action, logger);
-          entries.push(entry);
-        }
-        break;
+      break;
+    }
+    case "Worthless Liquidation": {
+      const removedLots = removeLots(inventory, action.symbol, logger);
+      if (removedLots.length > 0) {
+        const entry = generateWorthlessEntry(action, removedLots, logger);
+        entries.push(entry);
+      } else {
+        logger?.warn(`Worthless liquidation for ${action.symbol} but no lots found`);
+      }
+      break;
+    }
+    case "Rights Distribution": {
+      if (action.quantity > 0) {
+        const entry = generateRightsDistributionEntry(action, logger);
+        entries.push(entry);
       }
+      break;
     }
   }
-  return entries;
 }
 function groupMergerActions(actions) {
   const groupMap = new Map;
@@ -25712,6 +25734,7 @@ function processMultiWayMerger(group, inventory, lotInventoryPath, projectDir, l
       orderNum: group.orderNum,
       outgoingSymbols,
       outgoingIsins: group.outgoing.map((a) => a.isin),
+      outgoingQuantities: group.outgoing.map((a) => Math.abs(a.quantity)),
       totalCostBasis,
       currency: outgoingCurrency || "CAD"
     }, logger);
@@ -25785,6 +25808,68 @@ function removePendingMerger(projectDir, lotInventoryPath, key, logger) {
     logger?.debug(`Removed pending merger state: ${key}`);
   }
 }
+function resolveRemainingPendingMergers(projectDir, lotInventoryPath, logger) {
+  const pendingDir = getPendingMergerDir(projectDir, lotInventoryPath);
+  if (!fs18.existsSync(pendingDir)) {
+    return { resolved: 0, journalFilesUpdated: [] };
+  }
+  const files = fs18.readdirSync(pendingDir).filter((f) => f.endsWith(".json"));
+  if (files.length === 0) {
+    return { resolved: 0, journalFilesUpdated: [] };
+  }
+  const entriesByJournal = new Map;
+  const resolvedFiles = [];
+  for (const file2 of files) {
+    const filePath = path13.join(pendingDir, file2);
+    try {
+      const content = fs18.readFileSync(filePath, "utf-8");
+      const state = JSON.parse(content);
+      const dateMatch = state.date.match(/\d{2}-\d{2}-(\d{4})/);
+      if (!dateMatch) {
+        logger?.warn(`Invalid date in pending merger ${file2}: ${state.date}`);
+        continue;
+      }
+      const year = parseInt(dateMatch[1], 10);
+      const entry = generatePendingMergerWorthlessEntry(state.date, state.orderNum, state.outgoingSymbols, state.outgoingIsins, state.outgoingQuantities || [], state.totalCostBasis, state.currency, logger);
+      const journalFile = path13.join(projectDir, "ledger", "investments", `${year}-${state.currency.toLowerCase()}.journal`);
+      if (!entriesByJournal.has(journalFile)) {
+        entriesByJournal.set(journalFile, []);
+      }
+      entriesByJournal.get(journalFile).push(entry);
+      fs18.unlinkSync(filePath);
+      resolvedFiles.push(file2);
+      logger?.info(`Resolved pending merger ${file2} as worthless: ${state.outgoingSymbols.join(", ")} (${state.totalCostBasis.toFixed(2)} ${state.currency})`);
+    } catch (error45) {
+      const message = error45 instanceof Error ? error45.message : String(error45);
+      logger?.warn(`Failed to resolve pending merger ${file2}: ${message}`);
+    }
+  }
+  const journalFilesUpdated = [];
+  for (const [journalFile, journalEntries] of entriesByJournal) {
+    if (fs18.existsSync(journalFile)) {
+      fs18.appendFileSync(journalFile, `
+` + journalEntries.join(`
+`));
+    } else {
+      const basename5 = path13.basename(journalFile, ".journal");
+      const parts = basename5.split("-");
+      const yearStr = parts[0];
+      const currency = parts.slice(1).join("-");
+      const header = formatJournalFile(journalEntries, parseInt(yearStr, 10), currency);
+      fs18.writeFileSync(journalFile, header);
+    }
+    journalFilesUpdated.push(journalFile);
+    logger?.info(`Updated ${path13.basename(journalFile)} with worthless resolution entries`);
+  }
+  const remaining = fs18.readdirSync(pendingDir).filter((f) => f.endsWith(".json"));
+  if (remaining.length === 0) {
+    try {
+      fs18.rmdirSync(pendingDir);
+      logger?.debug("Removed empty pending-mergers directory");
+    } catch {}
+  }
+  return { resolved: resolvedFiles.length, journalFilesUpdated };
+}
 async function preprocessSwissquote(csvPath, projectDir, currency, year, lotInventoryPath = DEFAULT_LOT_INVENTORY_PATH, symbolMap = {}, logger) {
   logger?.startSection(`Swissquote Preprocessing: ${path13.basename(csvPath)}`);
   const stats = {
@@ -25898,57 +25983,86 @@ async function preprocessSwissquote(csvPath, projectDir, currency, year, lotInve
   logger?.logStep("route", "success", `Simple: ${stats.simpleTransactions}, Trades: ${stats.trades}, Dividends: ${stats.dividends}, Corporate: ${stats.corporateActions}, Forex: ${stats.forexTransactions}, Skipped: ${stats.skipped}`);
   logger?.endSection();
   const journalEntries = [];
-  if (trades.length > 0) {
-    logger?.startSection("Trade Processing", 2);
-    trades.sort((a, b) => formatDate(a.date).localeCompare(formatDate(b.date)));
-    for (const trade of trades) {
-      try {
-        if (trade.type === "Buy") {
-          const tradeInfo = {
-            date: formatDate(trade.date),
-            orderNum: trade.orderNum,
-            symbol: trade.symbol,
-            isin: trade.isin,
-            quantity: trade.quantity,
-            unitPrice: trade.unitPrice,
-            currency: trade.currency
-          };
-          addLot(inventory, tradeInfo, logger);
-          const entry = generateBuyEntry(trade, logger);
-          journalEntries.push(entry);
-          logger?.logStep("trade-buy", "success", `Buy ${trade.quantity} ${trade.symbol} @ ${trade.unitPrice} ${trade.currency}`);
-        } else if (trade.type === "Sell") {
-          const consumed = consumeLotsFIFO(inventory, trade.symbol, trade.quantity, logger);
-          const entry = generateSellEntry(trade, consumed, logger);
+  const timeline = [];
+  for (const trade of trades) {
+    timeline.push({ kind: "trade", sortDate: formatDate(trade.date), trade });
+  }
+  for (const dividend of dividends) {
+    timeline.push({ kind: "dividend", sortDate: formatDate(dividend.date), dividend });
+  }
+  const mergerActions = [];
+  const otherCorpActions = [];
+  for (const action of corporateActions) {
+    if (MERGER_LIKE_TYPES.has(action.type)) {
+      mergerActions.push(action);
+    } else {
+      otherCorpActions.push(action);
+    }
+  }
+  const mergerGroups = groupMergerActions(mergerActions);
+  for (const group of mergerGroups) {
+    timeline.push({ kind: "mergerGroup", sortDate: formatDate(group.date), group });
+  }
+  for (const action of otherCorpActions) {
+    timeline.push({ kind: "corpAction", sortDate: formatDate(action.date), action });
+  }
+  timeline.sort((a, b) => a.sortDate.localeCompare(b.sortDate));
+  if (timeline.length > 0) {
+    logger?.startSection("Chronological Event Processing", 2);
+    for (const event of timeline) {
+      switch (event.kind) {
+        case "trade": {
+          const trade = event.trade;
+          try {
+            if (trade.type === "Buy") {
+              const tradeInfo = {
+                date: formatDate(trade.date),
+                orderNum: trade.orderNum,
+                symbol: trade.symbol,
+                isin: trade.isin,
+                quantity: trade.quantity,
+                unitPrice: trade.unitPrice,
+                currency: trade.currency
+              };
+              addLot(inventory, tradeInfo, logger);
+              const entry = generateBuyEntry(trade, logger);
+              journalEntries.push(entry);
+              logger?.logStep("trade-buy", "success", `Buy ${trade.quantity} ${trade.symbol} @ ${trade.unitPrice} ${trade.currency}`);
+            } else if (trade.type === "Sell") {
+              const consumed = consumeLotsFIFO(inventory, trade.symbol, trade.quantity, logger);
+              const entry = generateSellEntry(trade, consumed, logger);
+              journalEntries.push(entry);
+              const totalCost = consumed.reduce((sum, c) => sum + c.totalCost, 0);
+              const gain = trade.quantity * trade.unitPrice - totalCost;
+              logger?.logStep("trade-sell", "success", `Sell ${trade.quantity} ${trade.symbol} @ ${trade.unitPrice} ${trade.currency}, gain: ${gain.toFixed(2)}`);
+            }
+          } catch (error45) {
+            const message = error45 instanceof Error ? error45.message : String(error45);
+            logger?.logStep("trade", "error", `Failed to process trade: ${message}`);
+            logger?.error(`Trade processing error for ${trade.symbol}`, error45 instanceof Error ? error45 : undefined);
+          }
+          break;
+        }
+        case "dividend": {
+          const dividend = event.dividend;
+          const entry = generateDividendEntry(dividend, logger);
           journalEntries.push(entry);
-          const totalCost = consumed.reduce((sum, c) => sum + c.totalCost, 0);
-          const gain = trade.quantity * trade.unitPrice - totalCost;
-          logger?.logStep("trade-sell", "success", `Sell ${trade.quantity} ${trade.symbol} @ ${trade.unitPrice} ${trade.currency}, gain: ${gain.toFixed(2)}`);
+          logger?.logStep("dividend", "success", `Dividend ${dividend.symbol}: ${dividend.netAmount} ${dividend.currency} (tax: ${dividend.withholdingTax})`);
+          break;
+        }
+        case "mergerGroup": {
+          const groupEntries = processMultiWayMerger(event.group, inventory, lotInventoryPath, projectDir, logger);
+          journalEntries.push(...groupEntries);
+          break;
+        }
+        case "corpAction": {
+          processNonMergerAction(event.action, inventory, journalEntries, logger);
+          break;
         }
-      } catch (error45) {
-        const message = error45 instanceof Error ? error45.message : String(error45);
-        logger?.logStep("trade", "error", `Failed to process trade: ${message}`);
-        logger?.error(`Trade processing error for ${trade.symbol}`, error45 instanceof Error ? error45 : undefined);
       }
     }
     logger?.endSection();
   }
-  if (dividends.length > 0) {
-    logger?.startSection("Dividend Processing", 2);
-    for (const dividend of dividends) {
-      const entry = generateDividendEntry(dividend, logger);
-      journalEntries.push(entry);
-      logger?.logStep("dividend", "success", `Dividend ${dividend.symbol}: ${dividend.netAmount} ${dividend.currency} (tax: ${dividend.withholdingTax})`);
-    }
-    logger?.endSection();
-  }
-  if (corporateActions.length > 0) {
-    logger?.startSection("Corporate Actions Processing", 2);
-    const corpEntries = processCorporateActions(corporateActions, inventory, lotInventoryPath, projectDir, logger);
-    journalEntries.push(...corpEntries);
-    logger?.logStep("corporate", "success", `Processed ${corporateActions.length} corporate actions`);
-    logger?.endSection();
-  }
   logger?.logStep("save-inventory", "start", "Saving lot inventory");
   saveLotInventory(projectDir, lotInventoryPath, inventory, logger);
   logger?.logStep("save-inventory", "success", "Lot inventory saved");
@@ -26730,6 +26844,10 @@ async function executeSwissquotePreprocessStep(context, contextIds, logger) {
       }
       logger?.logStep("Swissquote Preprocess", "success", `Processed: ${result.stats.trades} trades, ${result.stats.dividends} dividends, ${result.stats.corporateActions} corporate actions, ${result.stats.forexTransactions} forex`);
     }
+    const pendingResolution = resolveRemainingPendingMergers(context.directory, lotInventoryPath, logger);
+    if (pendingResolution.resolved > 0) {
+      logger?.logStep("Swissquote Pending Mergers", "success", `Resolved ${pendingResolution.resolved} pending merger(s) as worthless`);
+    }
     if (allForexRows.length > 0) {
       const firstCtx = swissquoteContexts[0];
       const yearJournalPath = path16.join(context.directory, "ledger", `${firstCtx.year}.journal`);

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fuzzle/opencode-accountant",
-  "version": "0.13.13",
+  "version": "0.13.14-next.1",
   "description": "An OpenCode accounting agent, specialized in double-entry-bookkepping with hledger",
   "author": {
     "name": "ali bengali",