arm-core/api/src/models/kfo.py

"""Часть 08 DBML v5.18 «КФО»: корректировки, гудвилл, результат КФО (шапка, строки, разрез по компаниям), КФО клиента.

Корректировки и гудвилл — ручные решения аналитика, хранятся поверх первички (overlay). Результат КФО
замораживается при VERIFIED. Деньги — `numeric(18,2)`, проценты — `numeric(7,4)` / `numeric(9,4)`.
"""

import datetime
import decimal
import uuid

from sqlalchemy import Boolean, DateTime, ForeignKey, Index, Integer, Numeric, String, Text, text
from sqlalchemy.dialects.postgresql import UUID
from sqlalchemy.orm import Mapped, mapped_column

from .base import Base, UUIDPrimaryMixin
from .enums import CorrectionStatus, StatementType, pg_enum


class Correction(UUIDPrimaryMixin, Base):
    """Корректировка ВГО: итог = свод первички − Σ применённых корректировок; пара — по (rule_id, компании)."""

    __tablename__ = "correction"
    __table_args__ = (
        Index("ix_correction_consolidation_version_id", "consolidation_version_id"),
        Index(
            "ix_correction_version_rule_entities",
            "consolidation_version_id",
            "rule_id",
            "legal_entity_id",
            "counterparty_id",
        ),
    )

    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False
    )
    statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
    rule_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("elimination_rule.id"))
    parent_correction_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("correction.id"))
    legal_entity_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("legal_entity.id"))
    counterparty_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("legal_entity.id"))
    debit_line_code: Mapped[str | None] = mapped_column(String)
    debit_account_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
    debit_adjustment: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    credit_line_code: Mapped[str | None] = mapped_column(String)
    credit_account_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
    credit_adjustment: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    deviation_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(9, 4))
    reason_code: Mapped[str | None] = mapped_column(String)
    comment: Mapped[str] = mapped_column(Text, nullable=False)
    status: Mapped[CorrectionStatus] = mapped_column(
        pg_enum("correction_status"), nullable=False, server_default=text("'DRAFT'")
    )
    version_no: Mapped[int] = mapped_column(Integer, nullable=False, server_default=text("1"))
    created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
    updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))


class Goodwill(UUIDPrimaryMixin, Base):
    """Гудвилл по паре «головная организация — дочерняя» (ТЗ 6.7); доля участия вводится вручную, %."""

    __tablename__ = "goodwill"
    __table_args__ = (
        Index(
            "uq_goodwill_version_head_subsidiary",
            "consolidation_version_id",
            "head_legal_entity_id",
            "subsidiary_legal_entity_id",
            unique=True,
        ),
    )

    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False
    )
    head_legal_entity_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
    )
    subsidiary_legal_entity_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
    )
    ownership_share: Mapped[decimal.Decimal | None] = mapped_column(Numeric(7, 4))
    financial_investment_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    charter_capital_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    additional_capital_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    participation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    goodwill_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    include_in_kfo: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
    comment: Mapped[str | None] = mapped_column(Text)
    created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
    created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
    updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
    updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))


class KfoResult(UUIDPrimaryMixin, Base):
    """Шапка результата КФО версии + контрольные пороги (ТЗ 6.8); `is_frozen = true` после VERIFIED."""

    __tablename__ = "kfo_result"

    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False, unique=True
    )
    computed_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
    is_frozen: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
    net_assets: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    balance_total: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    revenue: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    sales_profit: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    total_deviation_bb: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    total_deviation_ofr: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    threshold_bb_exceeded: Mapped[bool | None] = mapped_column(Boolean)
    threshold_ofr_exceeded: Mapped[bool | None] = mapped_column(Boolean)
    threshold_justification: Mapped[str | None] = mapped_column(Text)
    goodwill_total: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    has_deviations: Mapped[bool | None] = mapped_column(Boolean)


class KfoResultLine(UUIDPrimaryMixin, Base):
    """Строка КФО (ФСБУ 4/2023): сумма по компаниям -> авто-элиминация -> корректировки -> итог."""

    __tablename__ = "kfo_result_line"
    __table_args__ = (
        Index(
            "uq_kfo_result_line_result_type_code",
            "kfo_result_id",
            "statement_type",
            "line_code",
            unique=True,
        ),
    )

    kfo_result_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("kfo_result.id"), nullable=False)
    statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
    line_code: Mapped[str] = mapped_column(String, nullable=False)
    line_name: Mapped[str | None] = mapped_column(String)
    sum_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    eliminated_auto: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    eliminated_manual: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    goodwill_adjust: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    consolidated_amount: Mapped[decimal.Decimal] = mapped_column(Numeric(18, 2), nullable=False)
    vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    source_kind: Mapped[str | None] = mapped_column(String)
    deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    comment: Mapped[str | None] = mapped_column(Text)
    ordinal: Mapped[int | None] = mapped_column(Integer)


class KfoResultLineCompany(Base):
    """Разрез статьи КФО по компаниям (ЕХ 6.6); составной PK (kfo_result_line_id, legal_entity_id)."""

    __tablename__ = "kfo_result_line_company"

    kfo_result_line_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True), ForeignKey("kfo_result_line.id"), primary_key=True
    )
    legal_entity_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True), ForeignKey("legal_entity.id"), primary_key=True
    )
    amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    share_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(7, 4))


class ClientKfoLine(UUIDPrimaryMixin, Base):
    """Сравнение с КФО клиента: ручной ввод сумм клиента и расхождение относительно наименьшего (Методика, сн. 14)."""

    __tablename__ = "client_kfo_line"
    __table_args__ = (
        Index(
            "uq_client_kfo_line_version_type_code",
            "consolidation_version_id",
            "statement_type",
            "line_code",
            unique=True,
        ),
    )

    consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
        UUID(as_uuid=True),
        ForeignKey("consolidation_version.id", name="fk_client_kfo_line_consolidation_version_id"),
        nullable=False,
    )
    statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
    line_code: Mapped[str] = mapped_column(String, nullable=False)
    client_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    client_vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    bank_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    bank_vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
    deviation_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(9, 4))
    deviation_reason: Mapped[str | None] = mapped_column(Text)
    comment: Mapped[str | None] = mapped_column(Text)
    entered_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
    entered_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))