@fuzzle/opencode-accountant 0.13.16 → 0.13.17-next.1

package/dist/index.js

@@ -25306,31 +25306,41 @@ function generateSplitEntry(action, oldQuantity, newQuantity, totalCostBasis, cu
   logger?.debug(`Generating ${splitType} entry: ${oldQuantity} -> ${newQuantity} ${action.symbol}`);
   const commodity = formatCommodity(action.symbol);
   const totalCost = formatAmount2(totalCostBasis, currency);
-  const postings = [
+  const conversionAccount = `equity:conversion:${currency.toLowerCase()}`;
+  const outgoingPostings = [
     {
       account: `assets:investments:stocks:${action.symbol}`,
       amount: `-${formatQuantity(oldQuantity)} ${commodity} @@ ${totalCost}`
     },
     {
-      account: "equity:conversion",
-      amount: `${formatQuantity(oldQuantity)} ${commodity} @@ ${totalCost}`
-    },
+      account: conversionAccount,
+      amount: totalCost
+    }
+  ];
+  const incomingPostings = [
     {
-      account: "equity:conversion",
-      amount: `-${formatQuantity(newQuantity)} ${commodity} @@ ${totalCost}`
+      account: conversionAccount,
+      amount: formatAmount2(-totalCostBasis, currency)
     },
     {
       account: `assets:investments:stocks:${action.symbol}`,
       amount: `${formatQuantity(newQuantity)} ${commodity} @@ ${totalCost}`
     }
   ];
+  const metadata = `    ; swissquote:order:${action.orderNum} isin:${action.isin}
+` + `    ; Ratio: ${ratio.toFixed(4)} (${oldQuantity} -> ${newQuantity})
+`;
   let entry = `${date5} ${description}
 `;
-  entry += `    ; swissquote:order:${action.orderNum} isin:${action.isin}
+  entry += metadata;
+  entry += formatPostings(outgoingPostings) + `
 `;
-  entry += `    ; Ratio: ${ratio.toFixed(4)} (${oldQuantity} -> ${newQuantity})
+  entry += `
 `;
-  entry += formatPostings(postings) + `
+  entry += `${date5} ${description}
+`;
+  entry += metadata;
+  entry += formatPostings(incomingPostings) + `
 `;
   return entry;
 }
@@ -25371,43 +25381,101 @@ function generateMultiWayMergerEntry(group, crossCurrencyOutgoingSymbols, crossC
   logger?.debug(`Generating multi-way merger entry: ${outSymbols.join(", ")} -> ${inSymbols.join(", ")}`);
   const oldIsins = (crossCurrencyOutgoingIsins ?? group.outgoing.map((a) => a.isin)).filter(Boolean);
   const newIsins = group.incoming.map((a) => a.isin).filter(Boolean);
-  const postings = [];
+  let metadata = `    ; swissquote:order:${group.orderNum}
+`;
+  if (oldIsins.length > 0 || newIsins.length > 0) {
+    metadata += `    ; Old ISIN: ${oldIsins.join(", ") || "n/a"}, New ISINs: ${newIsins.join(", ") || "n/a"}
+`;
+  }
+  const entries = [];
   for (let i2 = 0;i2 < group.outgoing.length; i2++) {
     const out = group.outgoing[i2];
     const qty = formatQuantity(Math.abs(out.quantity));
     const commodity = formatCommodity(out.symbol);
-    const costAnnotation = costInfo && costInfo.outgoingTotalCosts[i2] != null ? ` @@ ${formatAmount2(costInfo.outgoingTotalCosts[i2], costInfo.currency)}` : "";
-    postings.push({
-      account: `assets:investments:stocks:${out.symbol}`,
-      amount: `-${qty} ${commodity}${costAnnotation}`
-    });
-    postings.push({ account: "equity:conversion", amount: `${qty} ${commodity}${costAnnotation}` });
+    if (costInfo && costInfo.outgoingTotalCosts[i2] != null) {
+      const costAmount = formatAmount2(costInfo.outgoingTotalCosts[i2], costInfo.currency);
+      const postings = [
+        {
+          account: `assets:investments:stocks:${out.symbol}`,
+          amount: `-${qty} ${commodity} @@ ${costAmount}`
+        },
+        {
+          account: `equity:conversion:${costInfo.currency.toLowerCase()}`,
+          amount: costAmount
+        }
+      ];
+      let sub = `${date5} ${description}
+`;
+      sub += metadata;
+      sub += formatPostings(postings) + `
+`;
+      entries.push(sub);
+    } else {
+      const postings = [
+        {
+          account: `assets:investments:stocks:${out.symbol}`,
+          amount: `-${qty} ${commodity}`
+        }
+      ];
+      let sub = `${date5} ${description}
+`;
+      sub += metadata;
+      sub += formatPostings(postings) + `
+`;
+      entries.push(sub);
+    }
   }
   for (let i2 = 0;i2 < group.incoming.length; i2++) {
     const inc = group.incoming[i2];
     const qty = formatQuantity(Math.abs(inc.quantity));
     const commodity = formatCommodity(inc.symbol);
-    const costAnnotation = costInfo && costInfo.incomingTotalCosts[i2] != null ? ` @@ ${formatAmount2(costInfo.incomingTotalCosts[i2], costInfo.currency)}` : "";
-    postings.push({
-      account: "equity:conversion",
-      amount: `-${qty} ${commodity}${costAnnotation}`
-    });
-    postings.push({
-      account: `assets:investments:stocks:${inc.symbol}`,
-      amount: `${qty} ${commodity}${costAnnotation}`
-    });
-  }
-  let entry = `${date5} ${description}
+    if (costInfo && costInfo.incomingTotalCosts[i2] != null) {
+      const costAmount = formatAmount2(costInfo.incomingTotalCosts[i2], costInfo.currency);
+      const postings = [
+        {
+          account: `equity:conversion:${costInfo.currency.toLowerCase()}`,
+          amount: formatAmount2(-costInfo.incomingTotalCosts[i2], costInfo.currency)
+        },
+        {
+          account: `assets:investments:stocks:${inc.symbol}`,
+          amount: `${qty} ${commodity} @@ ${costAmount}`
+        }
+      ];
+      let sub = `${date5} ${description}
 `;
-  entry += `    ; swissquote:order:${group.orderNum}
+      sub += metadata;
+      sub += formatPostings(postings) + `
 `;
-  if (oldIsins.length > 0 || newIsins.length > 0) {
-    entry += `    ; Old ISIN: ${oldIsins.join(", ") || "n/a"}, New ISINs: ${newIsins.join(", ") || "n/a"}
+      entries.push(sub);
+    } else {
+      const postings = [
+        {
+          account: `assets:investments:stocks:${inc.symbol}`,
+          amount: `${qty} ${commodity}`
+        }
+      ];
+      let sub = `${date5} ${description}
+`;
+      sub += metadata;
+      sub += formatPostings(postings) + `
 `;
+      entries.push(sub);
+    }
   }
-  entry += formatPostings(postings) + `
+  if (group.cashSettlement) {
+    const cashCurrency = group.cashSettlement.currency.toLowerCase();
+    const cashAmount = formatAmount2(group.cashSettlement.amount, group.cashSettlement.currency);
+    let sub = `${date5} ${description}
 `;
-  return entry;
+    sub += metadata;
+    sub += `    assets:broker:swissquote:${cashCurrency}     ${cashAmount}
+`;
+    sub += `    income:capital-gains:realized
+`;
+    entries.push(sub);
+  }
+  return entries.join(`
+`);
 }
 function generateRightsDistributionEntry(action, logger) {
   const date5 = formatDate(action.date);
@@ -25430,28 +25498,23 @@ function generateRightsDistributionEntry(action, logger) {
 `;
   return entry;
 }
-function generatePendingMergerWorthlessEntry(date5, orderNum, outgoingSymbols, outgoingIsins, outgoingQuantities, totalCostBasis, currency, logger) {
+function generateDirectWorthlessEntry(date5, orderNum, outgoingSymbols, outgoingIsins, outgoingQuantities, outgoingTotalCosts, 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 description = escapeDescription(`Worthless liquidation: ${symbols}`);
+  logger?.debug(`Generating direct 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)} ${currency}`
-      });
-    }
+  for (let i2 = 0;i2 < outgoingSymbols.length; i2++) {
+    const symbol2 = outgoingSymbols[i2];
+    const quantity = outgoingQuantities[i2] || 0;
+    const cost = outgoingTotalCosts[i2] || 0;
+    if (quantity <= 0)
+      continue;
+    const commodity = formatCommodity(symbol2);
+    postings.push({
+      account: `assets:investments:stocks:${symbol2}`,
+      amount: `-${formatQuantity(quantity)} ${commodity} @@ ${formatAmount2(cost, currency)}`
+    });
   }
   postings.push({
     account: "expenses:losses:capital",
@@ -25461,7 +25524,7 @@ function generatePendingMergerWorthlessEntry(date5, orderNum, outgoingSymbols, o
 `;
   entry += `    ; swissquote:order:${orderNum}
 `;
-  entry += `    ; Pending merger resolved as worthless - total loss: ${totalCostBasis.toFixed(2)} ${currency}
+  entry += `    ; total loss: ${totalCostBasis.toFixed(2)} ${currency}
 `;
   if (outgoingIsins.length > 0) {
     entry += `    ; Original ISINs: ${outgoingIsins.join(", ")}
@@ -25699,6 +25762,17 @@ function processMultiWayMerger(group, inventory, lotInventoryPath, projectDir, l
   if (group.outgoing.length === 0 && group.incoming.length > 0) {
     const pendingState = loadPendingMerger(projectDir, lotInventoryPath, group.key, logger);
     if (pendingState) {
+      for (let i2 = 0;i2 < pendingState.outgoingSymbols.length; i2++) {
+        group.outgoing.push({
+          date: pendingState.date,
+          orderNum: pendingState.orderNum,
+          type: "Internal exchange of securities",
+          symbol: pendingState.outgoingSymbols[i2],
+          name: "",
+          isin: pendingState.outgoingIsins[i2] || "",
+          quantity: -(pendingState.outgoingQuantities[i2] || 0)
+        });
+      }
       const totalIncomingQty2 = group.incoming.reduce((sum, a) => sum + Math.abs(a.quantity), 0);
       const incomingTotalCosts2 = [];
       for (const inc of group.incoming) {
@@ -25722,11 +25796,11 @@ function processMultiWayMerger(group, inventory, lotInventoryPath, projectDir, l
         logger?.info(`Cross-currency merger incoming: ${absQty} ${inc.symbol} @ ${costBasisPerUnit.toFixed(2)} ${pendingState.currency}`);
       }
       const costInfo2 = {
-        outgoingTotalCosts: [],
+        outgoingTotalCosts: pendingState.outgoingTotalCosts || [],
         incomingTotalCosts: incomingTotalCosts2,
         currency: pendingState.currency
       };
-      const entry2 = generateMultiWayMergerEntry(group, pendingState.outgoingSymbols, pendingState.outgoingIsins, costInfo2, logger);
+      const entry2 = generateMultiWayMergerEntry(group, undefined, undefined, costInfo2, logger);
       entries.push(entry2);
       removePendingMerger(projectDir, lotInventoryPath, group.key, logger);
     } else {
@@ -25764,16 +25838,10 @@ function processMultiWayMerger(group, inventory, lotInventoryPath, projectDir, l
       outgoingSymbols,
       outgoingIsins: group.outgoing.map((a) => a.isin),
       outgoingQuantities: group.outgoing.map((a) => Math.abs(a.quantity)),
+      outgoingTotalCosts,
       totalCostBasis,
       currency: costCurrency
     }, logger);
-    const costInfo2 = {
-      outgoingTotalCosts,
-      incomingTotalCosts: [],
-      currency: costCurrency
-    };
-    const entry2 = generateMultiWayMergerEntry(group, undefined, undefined, costInfo2, logger);
-    entries.push(entry2);
     logger?.info(`Cross-currency merger outgoing: ${outgoingSymbols.join(", ")} -> pending (cost basis: ${totalCostBasis.toFixed(2)})`);
     return entries;
   }
@@ -25871,7 +25939,7 @@ function resolveRemainingPendingMergers(projectDir, lotInventoryPath, logger) {
         continue;
       }
       const year = parseInt(dateMatch[1], 10);
-      const entry = generatePendingMergerWorthlessEntry(state.date, state.orderNum, state.outgoingSymbols, state.outgoingIsins, state.outgoingQuantities || [], state.totalCostBasis, state.currency, logger);
+      const entry = generateDirectWorthlessEntry(state.date, state.orderNum, state.outgoingSymbols, state.outgoingIsins, state.outgoingQuantities || [], state.outgoingTotalCosts || [], state.totalCostBasis, state.currency, logger);
       const journalFile = path13.join(projectDir, "ledger", "investments", `${year}-${state.currency.toLowerCase()}.journal`);
       if (!entriesByJournal.has(journalFile)) {
         entriesByJournal.set(journalFile, []);
@@ -25978,6 +26046,7 @@ async function preprocessSwissquote(csvPath, projectDir, currency, year, lotInve
   const dividends = [];
   const corporateActions = [];
   const forexTransactions = [];
+  const mergerCashSettlements = [];
   for (const txn of transactions) {
     const category = categorizeTransaction(txn);
     switch (category) {
@@ -25996,8 +26065,12 @@ async function preprocessSwissquote(csvPath, projectDir, currency, year, lotInve
       case "corporate":
         if (!txn.symbol || txn.symbol.trim() === "") {
           if (txn.netAmount && txn.netAmount !== "-") {
-            simpleTransactions.push(txn);
-            stats.simpleTransactions++;
+            mergerCashSettlements.push({
+              dateOrderKey: `${txn.date}-${txn.orderNum}`,
+              amount: parseNumber(txn.netAmount),
+              currency: txn.currency
+            });
+            stats.corporateActions++;
           } else {
             stats.skipped++;
           }
@@ -26041,6 +26114,31 @@ async function preprocessSwissquote(csvPath, projectDir, currency, year, lotInve
     }
   }
   const mergerGroups = groupMergerActions(mergerActions);
+  for (const cash of mergerCashSettlements) {
+    const matchingGroup = mergerGroups.find((g) => g.key === cash.dateOrderKey);
+    if (matchingGroup) {
+      matchingGroup.cashSettlement = { amount: cash.amount, currency: cash.currency };
+    } else {
+      simpleTransactions.push({
+        date: cash.dateOrderKey.split("-").slice(0, 3).join("-"),
+        orderNum: cash.dateOrderKey.split("-").slice(3).join("-"),
+        transaction: "Merger",
+        symbol: "",
+        name: "",
+        isin: "",
+        quantity: "",
+        unitPrice: "",
+        costs: "",
+        accruedInterest: "",
+        netAmount: String(cash.amount),
+        balance: "",
+        currency: cash.currency
+      });
+      stats.simpleTransactions++;
+      stats.corporateActions--;
+      logger?.warn(`Cash settlement ${cash.dateOrderKey} has no matching merger group \u2014 routed to simple CSV`);
+    }
+  }
   for (const group of mergerGroups) {
     timeline.push({ kind: "mergerGroup", sortDate: formatDate(group.date), group });
   }
@@ -26178,7 +26276,7 @@ async function preprocessSwissquote(csvPath, projectDir, currency, year, lotInve
     investmentAccounts.add("income:capital-gains:realized");
     investmentAccounts.add("income:capital-gains:rights-distribution");
     investmentAccounts.add("expenses:losses:capital");
-    investmentAccounts.add("equity:conversion");
+    investmentAccounts.add(`equity:conversion:${currency.toLowerCase()}`);
     investmentAccounts.add("equity:rounding");
     ensureInvestmentAccountDeclarations(accountJournalPath, investmentAccounts, logger);
   }

package/package.json

@@ -1,6 +1,6 @@
 {
   "name": "@fuzzle/opencode-accountant",
-  "version": "0.13.16",
+  "version": "0.13.17-next.1",
   "description": "An OpenCode accounting agent, specialized in double-entry-bookkepping with hledger",
   "author": {
     "name": "ali bengali",