feat(accounts): выключатель счёта, ручное создание брокерских счетов, брокеры в капитале

Отключённый счёт выпадает из всех скоупов, капитала и подсказок импорта, события остаются в леджере. Брокерский счёт без баланса попадает в net worth по оценке из леджера. POST /accounts заводит счёт под импорт отчёта, AccountOut отдаёт value_rub. Сверка со снапшотом не считает расхождением позиции счетов, у которых снапшота нет (отчёты Сбера и ВТБ).
2026-09-19 21:54:42 +03:00
parent 1b521be35e
commit 4236993106
12 changed files with 559 additions and 13 deletions
@@ -198,3 +198,69 @@ async def test_missing_fx_days_are_named_and_total_stays_computed(app):
    assert found[0].severity == "warn"
    assert found[0].count == 3  # every day of the series is affected
    assert found[0].ref == {"currencies": ["XBT"], "days": 3}
+
+
+async def _broker(name: str, amount: str = "100000", **kwargs) -> int:
+    from factories import make_event
+    from fintracker.models import AccountKind, EventKind
+
+    account = await make_account(
+        name=name, kind=AccountKind.broker, role=AccountRole.investment, balance=None, **kwargs
+    )
+    await make_event(
+        today_local() - timedelta(days=3), account_id=account, kind=EventKind.deposit, amount=amount
+    )
+    return account
+
+
+async def test_broker_accounts_count_through_their_ledger_valuation(app):
+    t = today_local()
+    await make_account(name="Карта", balance="5000")
+    await make_txn(t - timedelta(days=5), outcome="100")
+    await _broker("Брокер 1", "100000")
+    await _broker("Брокер 2", "50000")
+    await refresh()
+
+    rows = await series()
+    assert rows[t].investment_rub == Decimal("150000")
+    assert rows[t].liquid_rub == Decimal("5000")
+    assert rows[t].total_rub == Decimal("155000")
+    assert rows[t].by_currency["RUB"].startswith("155000")
+    # before the deposits the brokers were worth nothing: only the card is left
+    assert rows[t - timedelta(days=4)].investment_rub == Decimal("0")
+    assert rows[t - timedelta(days=4)].total_rub == Decimal("5000")
+
+
+async def test_broker_switches_keep_an_account_out_of_net_worth(app):
+    t = today_local()
+    await make_account(name="Карта", balance="1000")
+    await make_txn(t - timedelta(days=5), outcome="10")
+    await _broker("Считается", "10000")
+    await _broker("Не в капитале", "20000", include_in_net_worth=False)
+    await _broker("Отключён", "40000", disabled=True)
+    mirrored = await _broker("Оригинал", "80000")
+    await make_account(name="Зеркало", balance="80000", mirror_of_account_id=mirrored)
+    await refresh()
+
+    row = (await series())[t]
+    # ledger side: «Считается» + «Оригинал»; the mirror and the two switched-off ones stay out
+    assert row.investment_rub == Decimal("90000")
+    assert row.total_rub == Decimal("91000")
+
+
+async def test_a_broker_account_without_balance_is_not_a_finding(app):
+    await make_account(name="Карта", balance=None)
+    await _broker("Брокер")
+    await refresh()
+
+    named = [f.detail for f in await findings("account_without_balance")]
+    assert len(named) == 1
+    assert "Карта" in named[0]
+
+
+async def test_net_worth_of_brokers_alone_is_reported(app):
+    await _broker("Единственный", "70000")
+    await refresh()
+
+    rows = await series()
+    assert rows[today_local()].total_rub == Decimal("70000")
@@ -0,0 +1,121 @@
+"""Derived positions against the broker's snapshot — and only where a snapshot exists."""
+
+from datetime import UTC, datetime, timedelta
+from decimal import Decimal
+
+from sqlalchemy import select
+
+from factories import make_account, make_event, make_instrument, refresh
+from fintracker.analytics import today_local
+from fintracker.db import get_sessionmaker
+from fintracker.models import (
+    AccountKind,
+    AccountRole,
+    CashSnapshot,
+    EventKind,
+    MetricDataQuality,
+    PositionSnapshot,
+)
+
+D = Decimal
+AS_OF = datetime(2026, 9, 19, 12, 0, tzinfo=UTC)
+
+
+async def broker(name: str, *, source: str = "tinvest") -> int:
+    return await make_account(
+        name=name,
+        kind=AccountKind.broker,
+        role=AccountRole.investment,
+        balance=None,
+        source=source,
+    )
+
+
+async def buy(account: int, instrument: int, qty: int) -> None:
+    await make_event(
+        today_local() - timedelta(days=5),
+        account_id=account,
+        kind=EventKind.buy,
+        instrument_id=instrument,
+        quantity=qty,
+        price=100,
+        amount=-100 * qty,
+    )
+
+
+async def snapshot(account: int, instrument: int | None, qty: str = "0", cash: str = "0") -> None:
+    async with get_sessionmaker()() as session:
+        if instrument is not None:
+            session.add(
+                PositionSnapshot(
+                    account_id=account, instrument_id=instrument, as_of=AS_OF, source="tinvest",
+                    qty=D(qty), currency="RUB",
+                )
+            )  # fmt: skip
+        session.add(
+            CashSnapshot(
+                account_id=account, currency="RUB", as_of=AS_OF, source="tinvest", balance=D(cash)
+            )
+        )
+        await session.commit()
+
+
+async def flagged() -> set[int] | None:
+    async with get_sessionmaker()() as session:
+        row = (
+            await session.execute(
+                select(MetricDataQuality).where(
+                    MetricDataQuality.check_name == "position_vs_snapshot"
+                )
+            )
+        ).scalar_one_or_none()
+    if row is None or row.ref is None:
+        return None
+    return set(row.ref["instruments"])
+
+
+async def test_matching_snapshot_is_no_finding(app):
+    account = await broker("Т")
+    sber = await make_instrument(ticker="SBER")
+    await buy(account, sber, 10)
+    await snapshot(account, sber, "10")
+    await refresh()
+
+    assert await flagged() is None
+
+
+async def test_a_position_the_broker_does_not_list_is_flagged(app):
+    account = await broker("Т")
+    sber, gazp = await make_instrument(ticker="SBER"), await make_instrument(ticker="GAZP")
+    await buy(account, sber, 10)
+    await buy(account, gazp, 5)
+    await snapshot(account, sber, "10")  # the broker lists SBER only
+    await refresh()
+
+    assert await flagged() == {gazp}
+
+
+async def test_a_snapshot_that_lists_nothing_still_catches_a_leftover_position(app):
+    """Everything sold at the broker leaves a cash snapshot and no positions: the ledger
+    still holding a paper is exactly what the check is for."""
+    account = await broker("Т")
+    sber = await make_instrument(ticker="SBER")
+    await buy(account, sber, 10)
+    await snapshot(account, None, cash="500")
+    await refresh()
+
+    assert await flagged() == {sber}
+
+
+async def test_an_account_fed_by_a_report_has_no_snapshot_and_is_not_flagged(app):
+    """Sber and VTB send no snapshot; their positions are reconciled against the report."""
+    tinvest = await broker("Т")
+    sber_account = await broker("Сбер", source="report_sber")
+    sber, mtss = await make_instrument(ticker="SBER"), await make_instrument(ticker="MTSS")
+    await buy(tinvest, sber, 10)
+    await snapshot(tinvest, sber, "10")
+    await buy(sber_account, sber, 20)
+    await buy(sber_account, mtss, 3)
+    await refresh()
+
+    assert await flagged() is None