siat 3.10.131__py3-none-any.whl → 3.10.132__py3-none-any.whl

build/lib/siat/financial_statements.py

@@ -0,0 +1,598 @@
+# -*- coding: utf-8 -*-
+"""
+本模块功能：上市公司的财务报表分析，数据层
+所属工具包：证券投资分析工具SIAT 
+SIAT：Security Investment Analysis Tool
+创建日期：2020年9月10日
+最新修订日期：2020年9月14日
+作者：王德宏 (WANG Dehong, Peter)
+作者单位：北京外国语大学国际商学院
+版权所有：王德宏
+用途限制：仅限研究与教学使用，不可商用！商用需要额外授权。
+特别声明：作者不对使用本工具进行证券投资导致的任何损益负责！
+"""
+
+#==============================================================================
+#关闭所有警告
+import warnings; warnings.filterwarnings('ignore')
+
+from siat.common import *
+import pandas as pd
+#==============================================================================
+#本模块使用yahooquery插件
+#==============================================================================
+if __name__=='__main__':
+    symbol='JD'
+    symbol='INTL' 
+    symbol='MSFT'
+    symbol='600519.SS'
+    symbol='00700.HK'
+    
+    symbol='601398.SS'
+    symbol='601328.SS'
+    
+    fsdf=get_balance_sheet(symbol)
+
+def get_balance_sheet(symbol):
+    """
+    功能：获取雅虎财经上一只股票所有的年度和季度资产负债表
+    """
+    print("  Searching for balance info of {}, please wait...".format(symbol))
+    
+    result,prefix,suffix=split_prefix_suffix(symbol)
+    if result & (suffix=='HK'):
+        if len(prefix)==5:
+            symbol=symbol[1:]
+    
+    from yahooquery import Ticker
+    stock = Ticker(symbol)    
+    
+    import time
+    #获取年报
+    try:
+        stmta=stock.balance_sheet()  # Defaults to Annual
+    except:
+        print("  #Warning(get_balance_sheet): no annual info available for",symbol)
+        return None
+        
+    if isinstance(stmta,dict):
+            print("  #Warning(get_balance_sheet): Yahoo Finance currently unaccessable for",symbol)
+            return None
+        
+    """
+    #判断是否抓取到了数据
+    import pandas as pd
+    if not isinstance(stmta,pd.DataFrame):
+        print("\n  #Error(get_balance_sheet): no annual info available for",symbol)
+        return None
+    """
+    #获取季度报
+    try:
+        stmtq=stock.balance_sheet(frequency="q")
+    except:
+        print("  #Warning(get_balance_sheet): no quarterly info available for",symbol)
+        return None
+        
+    if isinstance(stmtq,dict):
+            print("  #Warning(get_balance_sheet): Yahoo Finance currently unaccessable for",symbol)
+            return None
+        
+    """
+    if (len(stmta)==0) and (len(stmtq)==0):
+        print("  #Error(get_balance_sheet): no reports available for",symbol)
+        return None
+    """
+    #合并年度和季度报表
+    if not (stmta is None) and not (stmtq is None):
+        stmt=pd.concat([stmta,stmtq])
+    elif not (stmta is None):
+        stmt=stmta
+    elif not (stmtq is None):
+        stmt=stmtq        
+    else:
+        print("  #Error(get_balance_sheet): no reports available for",symbol)
+        return None    
+    
+    #字段缺失替代处理
+    #流动（有息）债务
+    if 'CurrentDebt' not in list(stmt):
+        stmt['CurrentDebt']=0.0
+    #流动负债（有息债务+应付）
+    if 'CurrentLiabilities' not in list(stmt):
+        stmt['CurrentLiabilities']=stmt['CurrentDebt']
+    #总（有息）债务
+    if 'TotalDebt' not in list(stmt):
+        stmt['TotalDebt']=0.0
+    #少数股东权益
+    if 'MinorityInterest' not in list(stmt):
+        if 'TotalEquityGrossMinorityInterest' in list(stmt):
+            stmt['MinorityInterest']= \
+                stmt['TotalEquityGrossMinorityInterest']-stmt['StockholdersEquity']
+        elif 'TotalLiabilitiesNetMinorityInterest' in list(stmt):
+            stmt['MinorityInterest']=stmt['TotalAssets']- \
+                stmt['TotalLiabilitiesNetMinorityInterest']- \
+                    stmt['StockholersEquity']
+        else:
+            stmt['MinorityInterest']=0.0
+    #总负债
+    if 'TotalLiabilities' not in list(stmt): 
+        if 'TotalLiabilitiesNetMinorityInterest' in list(stmt):
+            stmt['TotalLiabilities']=stmt['TotalLiabilitiesNetMinorityInterest']+ \
+                stmt['MinorityInterest']
+        else:
+            stmt['TotalLiabilities']=stmt['TotalDebt']+stmt['MinorityInterest']
+    #权益总额
+    if 'TotalEquities' not in list(stmt):
+        stmt['TotalEquities']=stmt['TotalEquityGrossMinorityInterest']- \
+            stmt['MinorityInterest']    
+    #存货
+    if 'Inventory' not in list(stmt):
+        stmt['Inventory']=0.0
+        
+    #流动资产
+    if 'Receivables' not in list(stmt):
+        stmt['Receivables']=0.0
+    
+    if 'CurrentAssets' not in list(stmt):
+        stmt['CurrentAssets']=stmt['CashAndCashEquivalents']+ \
+            stmt['Receivables']+stmt['Inventory']
+    #应收账款
+    if 'AccountsReceivable' not in list(stmt):
+        stmt['AccountsReceivable']=stmt['Receivables']
+    
+    #总检查：总资产=总负债+总权益是否成立
+    #stmt['TA-TL-TE']=stmt['TotalAssets']-stmt['TotalLiabilities']-stmt['TotalEquities']
+    
+    #排序
+    stmt.sort_values(by=['asOfDate','periodType'],inplace=True)
+    #去掉重复记录: 保留年报数据项多，去掉数据项少的季报
+    stmt.drop_duplicates(subset=['asOfDate'],keep='first',inplace=True)
+
+    #print(", done")
+    
+    return stmt    
+    
+if __name__ == '__main__':
+    fs=get_balance_sheet('AAPL')
+    fs_msft=get_balance_sheet('MSFT')
+    fs_c=get_balance_sheet('C')
+    fs_maotai=get_balance_sheet('600519.SS')
+
+#==============================================================================
+if __name__=='__main__':
+    symbol='AAPL' 
+    symbol='MST'
+    
+    fsdf=get_income_statements(symbol)
+
+def get_income_statements(symbol):
+    """
+    功能：获取雅虎财经上一只股票所有的年度和季度利润表
+    """
+    print("  Searching for income info of",symbol,"\b, please wait...")
+    
+    result,prefix,suffix=split_prefix_suffix(symbol)
+    if result & (suffix=='HK'):
+        if len(prefix)==5:
+            symbol=symbol[1:]    
+    
+    from yahooquery import Ticker
+    stock = Ticker(symbol)    
+    
+    import time
+    #获取年报
+    try:
+        stmta=stock.income_statement()  # Defaults to Annual
+    except:
+        print("  #Warning(get_income_statements): no annual info available for",symbol)
+        return None
+
+    if isinstance(stmta,dict):
+        print("  #Warning(get_balance_sheet): Yahoo Finance currently unaccessable for",symbol)
+        return None
+        
+    """
+    #判断是否抓取到了数据
+    import pandas as pd
+    if not isinstance(stmta,pd.DataFrame):
+        print("  #Error(get_income_statements): no annual info available for",symbol)
+        return None
+    """
+    #获取季度报
+    try:
+        stmtq=stock.income_statement(frequency="q")
+    except:
+        print("  #Warning(get_income_statements): no quarterly info available for",symbol)
+        return None
+        
+    if isinstance(stmtq,dict):
+        print("  #Warning(get_balance_sheet): Yahoo Finance currently unaccessable for",symbol)
+        return None
+        
+    """
+    if (len(stmta)==0) and (len(stmtq)==0):
+        print("  #Error(get_income_statements): no reports available for",symbol)
+        return None
+    """
+    #合并年度和季度报表
+    if not (stmta is None) and not (stmtq is None):
+        stmt=pd.concat([stmta,stmtq])
+    elif not (stmta is None):
+        stmt=stmta
+    elif not (stmtq is None):
+        stmt=stmtq        
+    else:
+        print("  #Error(get_income_statements): no reports available for",symbol)
+        return None 
+    
+    #排序
+    stmt.sort_values(by=['asOfDate','periodType'],inplace=True)
+    #去掉重复记录: 保留年报数据项多，去掉数据项少的季报
+    stmt.drop_duplicates(subset=['asOfDate'],keep='first',inplace=True)
+    
+    #把periodType中的TTM改成3M
+    stmt['periodType']=stmt['periodType'].apply(lambda x: '3M' if x=='TTM' else x)
+
+    #字段缺失处理
+    if 'InterestExpense' not in list(stmt):
+        #import numpy as np
+        #stmt['InterestExpense']=np.nan
+        stmt['InterestExpense']=0
+    
+    # 服务型企业无此项
+    if 'CostOfRevenue' not in list(stmt):
+        stmt['CostOfRevenue']=0
+        
+    if 'OperatingExpense' not in list(stmt):
+        stmt['OperatingExpense']=stmt['CostOfRevenue']
+        
+    # 服务型企业
+    if 'OperatingIncome' not in list(stmt):
+        stmt['OperatingIncome']=stmt['OperatingRevenue']-stmt['OperatingExpense']
+    
+    # 服务型企业
+    if 'GrossProfit' not in list(stmt):
+        stmt['GrossProfit']=stmt['PretaxIncome']
+
+    
+    #print(", done")
+    return stmt    
+    
+if __name__ == '__main__':
+    stmt=get_income_statements('AAPL')
+    stmt_msft=get_income_statements('MSFT')
+    stmt_c=get_income_statements('C')
+    stmt_maotai=get_income_statements('600519.SS')
+
+#==============================================================================
+if __name__=='__main__':
+    symbol='AAPL' 
+    
+    fsdf=get_cashflow_statements(symbol)
+
+def get_cashflow_statements(symbol):
+    """
+    功能：获取雅虎财经上一只股票所有的年度和季度现金流量表
+    """
+    print("  Searching for cashflow info of",symbol,"\b, please wait...")
+    
+    result,prefix,suffix=split_prefix_suffix(symbol)
+    if result & (suffix=='HK'):
+        if len(prefix)==5:
+            symbol=symbol[1:]    
+    
+    from yahooquery import Ticker
+    stock = Ticker(symbol)    
+    
+    import time
+    #获取年报
+    try:
+        stmta=stock.cash_flow()  # Defaults to Annual
+    except:
+        print("  #Warning(get_cashflow_statements): no annual info available for",symbol)
+        return None
+
+    if isinstance(stmta,dict):
+        print("  #Warning(get_balance_sheet): Yahoo Finance currently unaccessable for",symbol)
+        return None    
+        
+    """
+    #判断是否抓取到了数据
+    import pandas as pd
+    if not isinstance(stmta,pd.DataFrame):
+        print("\n  #Error(get_cashflow_statements): no annual info available for",symbol)
+        return None
+    """
+    #获取季度报
+    try:
+        stmtq=stock.cash_flow(frequency="q")
+    except:
+        print("  #Warning(get_cashflow_statements): no quarterly info available for",symbol)
+        return None
+        
+    if isinstance(stmtq,dict):
+        print("  #Warning(get_balance_sheet): Yahoo Finance currently unaccessable for",symbol)
+        return None
+        
+    """
+    if (len(stmta)==0) and (len(stmtq)==0):
+        print("  #Error(get_cashflow_statements): no reports available for",symbol)
+        return None
+    """
+    #合并年度和季度报表
+    if not (stmta is None) and not (stmtq is None):
+        stmt=pd.concat([stmta,stmtq])
+    elif not (stmta is None):
+        stmt=stmta
+    elif not (stmtq is None):
+        stmt=stmtq        
+    else:
+        print("  #Error(get_cashflow_statements): no reports available for",symbol)
+        return None 
+    
+    #排序
+    stmt.sort_values(by=['asOfDate','periodType'],inplace=True)
+    #去掉重复记录: 保留年报数据项多，去掉数据项少的季报
+    stmt.drop_duplicates(subset=['asOfDate'],keep='first',inplace=True)
+    
+    #把periodType中的TTM改成3M
+    stmt['periodType']=stmt['periodType'].apply(lambda x: '3M' if x=='TTM' else x)
+
+    #字段缺失处理
+    if 'CashDividendsPaid' not in list(stmt):
+        #import numpy as np
+        #stmt['CashDividendsPaid']=np.nan
+        stmt['CashDividendsPaid']=0
+
+    #print(", done")
+    return stmt    
+    
+if __name__ == '__main__':
+    stmt=get_cashflow_statements('AAPL')
+    stmt_msft=get_cashflow_statements('MSFT')
+    stmt_c=get_cashflow_statements('C')
+    stmt_maotai=get_cashflow_statements('600519.SS')
+
+#==============================================================================
+if __name__=='__main__':
+    ticker='AAPL' 
+    ticker='00700.HK' 
+    
+    fsdf=get_financial_statements(ticker)
+
+def get_financial_statements(ticker):
+    """
+    功能：获取雅虎财经上一只股票所有的年度和季度财务报表
+    """
+    
+    # 变换港股代码5位-->4位
+    result,prefix,suffix=split_prefix_suffix(ticker)
+    if result & (suffix=='HK'):
+        if len(prefix)==5:
+            ticker=ticker[1:]
+    
+    print("  Searching for financial statements of",ticker,"\b, please wait")
+    #获取资产负债表
+    try:
+        fbs = get_balance_sheet(ticker)
+    except:
+        print("  #Error(get_financial_statements): balance sheet not available for",ticker)
+        return None
+    if fbs is None:
+        print("  #Error(get_financial_statements): financial statements not available for",ticker)
+        return None
+    
+    #获取利润表
+    try:
+        fis = get_income_statements(ticker)
+    except:
+        print("  #Error(get_financial_statements): income info not available for",ticker)
+        return None
+    if fis is None:
+        print("  #Error(get_financial_statements): financial statements not available for",ticker)
+        return None
+    
+    #获取现金流量表
+    try:
+        fcf = get_cashflow_statements(ticker)
+    except:
+        print("  #Error(get_financial_statements): cash flow info not available for",ticker)
+        return None
+    if fcf is None:
+        print("  #Error(get_financial_statements): financial statements not available for",ticker)
+        return None
+    
+    #合并1：资产负债表+利润表
+    import pandas as pd
+    #fbs_fis=pd.merge(fbs,fis,on=['asOfDate','periodType'])
+    fbs_fis=pd.merge(fbs,fis,how='left',on=['asOfDate'],suffixes=('', '_y'))
+    
+    #合并2：+现金流量表
+    #fbs_fis_fcf=pd.merge(fbs_fis,fcf,on=['asOfDate','periodType','NetIncome'])
+    fbs_fis_fcf=pd.merge(fbs_fis,fcf,how='left',on=['asOfDate'],suffixes=('', '_y'))
+    
+    fbs_fis_fcf['ticker']=ticker
+    #将所有的nan替换为0
+    #fbs_fis_fcf.fillna(0,inplace=True)
+
+    print("  ...Successfully retrieved financial statements of",ticker,"\b!")    
+    return fbs_fis_fcf    
+    
+if __name__ == '__main__':
+    fs=get_financial_statements('AAPL')
+    fs_aapl=get_financial_statements('AAPL')
+    fs_msft=get_financial_statements('MSFT')
+    fs_c=get_financial_statements('C')
+    fs_maotai=get_financial_statements('600519.SS')
+
+"""
+最终获得的表结构：
+['asOfDate',
+ 'periodType',
+ 
+ 'AccountsPayable(应付账款)',
+ 'AccountsReceivable(应收账款)',
+ 'AccumulatedDepreciation（累计折旧）',
+ 'AdditionalPaidInCapital（资本公积，资本溢价，附加资本；paid-in capital：实收资本；缴入资本）',
+ 'AllowanceForDoubtfulAccountsReceivable（备抵应收呆帐）',
+ 'AvailableForSaleSecurities（可供出售金融资产；trading securities: 交易性金融资产）',
+ 'BuildingsAndImprovements（建筑物改良）',
+ 'CapitalStock（股本）',
+ 'CashAndCashEquivalents（现金及现金等价物）',
+ 'CashCashEquivalentsAndShortTermInvestments（现金、现金等价物及短期投资）',
+ 'CashEquivalents（现金等价物）',
+ 'CashFinancial（？）',
+ 'CommonStock（普通股）',
+ 'CommonStockEquity（普通股权益？）',
+ 'ConstructionInProgress（在建工程）',
+ 'CurrentAssets（流动资产）',
+ 'CurrentLiabilities（流动负债）',
+ 'DividendsPayable（应付股利）',
+ 'FinishedGoods（制成品）',
+ 'GoodwillAndOtherIntangibleAssets（商誉及其他无形资产）',
+ 'GrossAccountsReceivable（应收账款总额）',
+ 'GrossPPE（固定资产总额）',
+ 'InventoriesAdjustmentsAllowances（存货调整备抵）',
+ 'Inventory（存货）',
+ 'InvestedCapital（投入资本）',
+ 'InvestmentinFinancialAssets（金融资产投资？）',
+ 'LandAndImprovements（土地改良）',
+ 'MachineryFurnitureEquipment（机械家具设备？）',
+ 'MinorityInterest（少数股东损益？）',
+ 'NetPPE（固定资产净值）',
+ 'NetTangibleAssets（有形资产净值）',
+ 'NonCurrentDeferredAssets（非流动递延资产）',
+ 'NonCurrentDeferredTaxesAssets（非流动递延税项资产？）',
+ 'NonCurrentDeferredTaxesLiabilities（非流动递延税金负债？）',
+ 'OrdinarySharesNumber（普通股数量？）',
+ 'OtherCurrentAssets（其他流动资产）',
+ 'OtherCurrentLiabilities（其他流动负债）',
+ 'OtherEquityInterest（其他股权）',
+ 'OtherIntangibleAssets（其他有形资产）',
+ 'OtherNonCurrentAssets（其他非流动资产）',
+ 'OtherPayable（其它应付款）',
+ 'OtherProperties（？）',
+ 'OtherReceivables（其他应收款）',
+ 'Payables（应付款项）',
+ 'PrepaidAssets（预付资产；预付费用）',
+ 'Properties（财产？）',
+ 'RawMaterials（原材料）',
+ 'RetainedEarnings（留存收益）',
+ 'ShareIssued（股票发行）',
+ 'StockholdersEquity（股东权益）',
+ 'TangibleBookValue（有形资产账面价值）',
+ 'TotalAssets（总资产）',
+ 'TotalCapitalization（资本总额？）',
+ 'TotalEquityGrossMinorityInterest（少数股东权益总额）',
+ 'TotalLiabilitiesNetMinorityInterest（？）',
+ 'TotalNonCurrentAssets（非流动资产总额）',
+ 'TotalNonCurrentLiabilitiesNetMinorityInterest（？）',
+ 'TotalTaxPayable（应缴税款总额）',
+ 'TradeandOtherPayablesNonCurrent（？）',
+ 'WorkInProcess（在制品）',
+ 'WorkingCapital（营运资本）',
+ 'Amortization（摊销）',
+ 
+ 'BasicAverageShares（未稀释的平均股数？）',
+ 'BasicEPS（ 基本每股收益，指属于普通股股东的当期净利润，除以发行在外普通股的加权平均数，可按存在月数加权）',
+ 'CostOfRevenue（主营业务成本，营收成本）',
+ 'DepreciationAndAmortizationInIncomeStatement（损益表中的折旧和摊销）',
+ 'DepreciationIncomeStatement（损益表中的折旧）',
+ 'DilutedAverageShares（稀释后平均股数？）',
+ 'DilutedEPS（考虑了可转换债券和股票期权可能行权对于流通在外股数的影响）',
+ 'EBIT（息税前利润）',
+ 'EBITDA（未计利息、税项、折旧及摊销前的利润）',
+ 'GeneralAndAdministrativeExpense（一般管理费用）',
+ 'GrossProfit（营业毛利）',
+ 'ImpairmentOfCapitalAssets（资本资产减值）',
+ 'InterestExpense（利息费用）',
+ 'InterestExpenseNonOperating（非经营性利息费用）',
+ 'InterestIncome（利息收益）',
+ 'InterestIncomeNonOperating（非经营性利息收入）',
+ 'MinorityInterests（少数股东权益）',
+ 'NetIncome（净利润）',
+ 'NetIncomeCommonStockholders（归属于普通股股东的净利润，用于计算EPS和PE）',
+ 'NetIncomeContinuousOperations（扣非后净利润）',
+ 'NetIncomeFromContinuingAndDiscontinuedOperation（来自持续经营和停止经营业务的净收入）',
+ 'NetIncomeFromContinuingOperationNetMinorityInterest（不归属少数股东的扣非后净利润？）',
+ 'NetIncomeIncludingNoncontrollingInterests（包括非控股权的净收入？）',
+ 'NetInterestIncome（净利息收入）',
+ 'NetNonOperatingInterestIncomeExpense（？）',
+ 'NormalizedEBITDA（调整后EBITDA？）',
+ 'NormalizedIncome（调整后利润？）',
+ 'OperatingExpense（营业费用）',
+ 'OperatingIncome（营业利润）',
+ 'OperatingRevenue（营业收入）',
+ 'OtherNonOperatingIncomeExpenses（其他营业外收入支出？）',
+ 'OtherOperatingExpenses（其它营业费用）',
+ 'OtherSpecialCharges（其他特殊费用）',
+ 'OtherunderPreferredStockDividend（优先股股利下的其他项目）',
+ 'PretaxIncome（税前利润）',
+ 'ReconciledCostOfRevenue（对账后的经营收入成本？）',
+ 'ReconciledDepreciation（对账后的折旧）',
+ 'RentAndLandingFees（租金及土地费用？）',
+ 'RentExpenseSupplemental（补充租金费用？）',
+ 'ResearchAndDevelopment（研发费用？）',
+ 'SellingAndMarketingExpense（销售和市场营销费用）',
+ 'SellingGeneralAndAdministration（销售及一般管理费用）',
+ 'SpecialIncomeCharges（特殊的收入费用？）',
+ 'TaxEffectOfUnusualItems（特殊项目的税收效应？）',
+ 'TaxProvision（税金？）',
+ 'TaxRateForCalcs（计算用的税率）',
+ 'TotalExpenses（总费用）',
+ 'TotalOperatingIncomeAsReported（报告的总营业利润）',
+ 'TotalOtherFinanceCost（其他财务成本合计）',
+ 'TotalRevenue（总收入）',
+ 'TotalUnusualItems（非经常性项目总计）',
+ 'TotalUnusualItemsExcludingGoodwill（不包括商誉的非经常项目合计）',
+ 'WriteOff（冲销？）',
+ 
+ 'BeginningCashPosition（期初现金头寸）',
+ 'CapitalExpenditure（资本支出）',
+ 'CashDividendsPaid（现金股利支付）',
+ 'ChangeInCashSupplementalAsReported（现金补充变更报告？）',
+ 'ChangeInInventory（存货变化）',
+ 'ChangeInWorkingCapital（营运资本的变动额）',
+ 'DepreciationAndAmortization（折旧摊销）',
+ 'EndCashPosition（期末现金头寸）',
+ 'FreeCashFlow（自有现金流）',
+ 'InvestingCashFlow（投资现金流）',
+ 'NetOtherFinancingCharges（其他融资费用净额）',
+ 'NetOtherInvestingChanges（其他投资变动净额）',
+ 'OperatingCashFlow（营运现金流）',
+ 'OtherNonCashItems（其他非现金项目）'
+ ]
+"""
+
+#==============================================================================
+if __name__ == '__main__':
+    fsdf=get_financial_statements('601398.SS')
+    account_entry='TotalAssets'
+    
+    fsdf1=fs_entry_begin(fsdf,account_entry='TotalAssets',suffix='_begin')
+
+def fs_entry_begin(fsdf,account_entry='TotalAssets',suffix='_begin'):
+    """
+    功能：以上年年报期末科目数值作为本期年报和季报的期初，仅适用于雅虎财报！
+    """
+    import pandas as pd
+    import numpy as np
+    #获取年报日期
+    ar_mm_dd=pd.to_datetime(fsdf[fsdf['periodType']=='12M']['asOfDate'].values[0]).strftime("%Y-%m-%d")[-5:]
+    
+    fsdf['asOfDate_pd']=fsdf['asOfDate'].apply(lambda x: pd.to_datetime(x))
+    fsdf['Date_y4']=fsdf['asOfDate'].apply(lambda x: pd.to_datetime(x).strftime("%Y"))
+    fsdf['Date_begin_pd']=fsdf['Date_y4'].apply(lambda x: pd.to_datetime(str(int(x)-1)+'-'+ar_mm_dd))
+    
+    asOfDate_pd_list=list(fsdf['asOfDate_pd'])
+    entry_begin=lambda x: fsdf[fsdf['asOfDate_pd']==x][account_entry].values[0] if x in asOfDate_pd_list else np.nan
+    fsdf[account_entry+suffix]=fsdf['Date_begin_pd'].apply(entry_begin)
+    
+    fsdf.drop(['asOfDate_pd','Date_y4','Date_begin_pd'],axis=1,inplace=True)
+    
+    return fsdf
+
+#==============================================================================
+#==============================================================================
+#==============================================================================
+#==============================================================================