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).

backend/tests/analytics/test_snapshot_reconcile.py

@@ -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