243 lines
13 KiB
Python
243 lines
13 KiB
Python
"""Часть 08 DBML v5.18 «КФО»: корректировки, гудвилл, результат КФО (шапка, строки, разрез по компаниям), КФО клиента.
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Корректировки и гудвилл — ручные решения аналитика, хранятся поверх первички (overlay). Результат КФО
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замораживается при VERIFIED. Деньги — `numeric(18,2)`, проценты — `numeric(7,4)` / `numeric(9,4)`.
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"""
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import datetime
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import decimal
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import uuid
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from sqlalchemy import Boolean, CheckConstraint, DateTime, ForeignKey, Index, Integer, Numeric, String, Text, text
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from sqlalchemy.dialects.postgresql import UUID
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from sqlalchemy.orm import Mapped, mapped_column
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from .base import Base, UUIDPrimaryMixin
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from .enums import CorrectionStatus, StatementType, pg_enum
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class VgoAssignment(UUIDPrimaryMixin, Base):
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"""Выбор правила для строки ОСВ в рамках версии и типа отчётности."""
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__tablename__ = "vgo_assignment"
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__table_args__ = (
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Index(
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"uq_vgo_assignment_version_type_entry",
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"consolidation_version_id",
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"statement_type",
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"osv_entry_id",
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unique=True,
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),
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Index("ix_vgo_assignment_osv_entry_id", "osv_entry_id"),
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CheckConstraint("action IN ('ASSIGN', 'UNASSIGNED')", name="action_values"),
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CheckConstraint(
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"(action = 'ASSIGN' AND rule_id IS NOT NULL) OR (action = 'UNASSIGNED' AND rule_id IS NULL)",
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name="action_rule_consistency",
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),
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CheckConstraint("rule_id IS NULL OR NOT is_exclude", name="rule_not_excluded"),
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)
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consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("consolidation_version.id", name="fk_vgo_assignment_version"), nullable=False
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)
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statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
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osv_entry_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("osv_entry.id", name="fk_vgo_assignment_entry"), nullable=False
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)
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rule_id: Mapped[uuid.UUID | None] = mapped_column(
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UUID(as_uuid=True), ForeignKey("elimination_rule.id", name="fk_vgo_assignment_rule")
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)
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action: Mapped[str] = mapped_column(String, nullable=False)
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is_exclude: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("true"))
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created_by: Mapped[uuid.UUID | None] = mapped_column(
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UUID(as_uuid=True), ForeignKey("app_user.id", name="fk_vgo_assignment_created_by")
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)
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created_at: Mapped[datetime.datetime] = mapped_column(
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DateTime(timezone=True), nullable=False, server_default=text("now()")
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)
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updated_by: Mapped[uuid.UUID | None] = mapped_column(
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UUID(as_uuid=True), ForeignKey("app_user.id", name="fk_vgo_assignment_updated_by")
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)
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updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
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class Correction(UUIDPrimaryMixin, Base):
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"""Корректировка ВГО: итог = свод первички − Σ применённых корректировок; пара — по (rule_id, компании)."""
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__tablename__ = "correction"
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__table_args__ = (
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Index("ix_correction_consolidation_version_id", "consolidation_version_id"),
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Index(
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"ix_correction_version_rule_entities",
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"consolidation_version_id",
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"rule_id",
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"legal_entity_id",
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"counterparty_id",
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),
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)
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consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False
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)
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statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
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rule_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("elimination_rule.id"))
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parent_correction_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("correction.id"))
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legal_entity_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("legal_entity.id"))
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counterparty_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("legal_entity.id"))
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debit_line_code: Mapped[str | None] = mapped_column(String)
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debit_account_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
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debit_adjustment: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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credit_line_code: Mapped[str | None] = mapped_column(String)
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credit_account_id: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("chart_of_account.id"))
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credit_adjustment: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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deviation_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(9, 4))
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reason_code: Mapped[str | None] = mapped_column(String)
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comment: Mapped[str] = mapped_column(Text, nullable=False)
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status: Mapped[CorrectionStatus] = mapped_column(
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pg_enum("correction_status"), nullable=False, server_default=text("'DRAFT'")
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)
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version_no: Mapped[int] = mapped_column(Integer, nullable=False, server_default=text("1"))
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created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
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created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
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updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
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updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
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class Goodwill(UUIDPrimaryMixin, Base):
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"""Гудвилл по паре «головная организация — дочерняя» (ТЗ 6.7); доля участия вводится вручную, %."""
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__tablename__ = "goodwill"
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__table_args__ = (
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Index(
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"uq_goodwill_version_head_subsidiary",
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"consolidation_version_id",
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"head_legal_entity_id",
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"subsidiary_legal_entity_id",
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unique=True,
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),
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)
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consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False
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)
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head_legal_entity_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
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)
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subsidiary_legal_entity_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("legal_entity.id"), nullable=False
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)
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ownership_share: Mapped[decimal.Decimal | None] = mapped_column(Numeric(7, 4))
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financial_investment_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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charter_capital_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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additional_capital_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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participation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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goodwill_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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include_in_kfo: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
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comment: Mapped[str | None] = mapped_column(Text)
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created_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
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created_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
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updated_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
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updated_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
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class KfoResult(UUIDPrimaryMixin, Base):
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"""Шапка результата КФО версии + контрольные пороги (ТЗ 6.8); `is_frozen = true` после VERIFIED."""
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__tablename__ = "kfo_result"
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consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("consolidation_version.id"), nullable=False, unique=True
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)
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computed_at: Mapped[datetime.datetime] = mapped_column(DateTime(timezone=True), nullable=False)
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is_frozen: Mapped[bool] = mapped_column(Boolean, nullable=False, server_default=text("false"))
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net_assets: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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balance_total: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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revenue: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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sales_profit: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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total_deviation_bb: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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total_deviation_ofr: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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threshold_bb_exceeded: Mapped[bool | None] = mapped_column(Boolean)
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threshold_ofr_exceeded: Mapped[bool | None] = mapped_column(Boolean)
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threshold_justification: Mapped[str | None] = mapped_column(Text)
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goodwill_total: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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has_deviations: Mapped[bool | None] = mapped_column(Boolean)
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class KfoResultLine(UUIDPrimaryMixin, Base):
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"""Строка КФО (ФСБУ 4/2023): сумма по компаниям -> авто-элиминация -> корректировки -> итог."""
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__tablename__ = "kfo_result_line"
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__table_args__ = (
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Index(
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"uq_kfo_result_line_result_type_code",
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"kfo_result_id",
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"statement_type",
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"line_code",
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unique=True,
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),
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)
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kfo_result_id: Mapped[uuid.UUID] = mapped_column(UUID(as_uuid=True), ForeignKey("kfo_result.id"), nullable=False)
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statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
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line_code: Mapped[str] = mapped_column(String, nullable=False)
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line_name: Mapped[str | None] = mapped_column(String)
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sum_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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eliminated_auto: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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eliminated_manual: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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goodwill_adjust: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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consolidated_amount: Mapped[decimal.Decimal] = mapped_column(Numeric(18, 2), nullable=False)
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vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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source_kind: Mapped[str | None] = mapped_column(String)
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deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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comment: Mapped[str | None] = mapped_column(Text)
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ordinal: Mapped[int | None] = mapped_column(Integer)
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class KfoResultLineCompany(Base):
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"""Разрез статьи КФО по компаниям (ЕХ 6.6); составной PK (kfo_result_line_id, legal_entity_id)."""
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__tablename__ = "kfo_result_line_company"
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kfo_result_line_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("kfo_result_line.id"), primary_key=True
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)
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legal_entity_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True), ForeignKey("legal_entity.id"), primary_key=True
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)
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amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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share_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(7, 4))
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class ClientKfoLine(UUIDPrimaryMixin, Base):
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"""Сравнение с КФО клиента: ручной ввод сумм клиента и расхождение относительно наименьшего (Методика, сн. 14)."""
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__tablename__ = "client_kfo_line"
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__table_args__ = (
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Index(
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"uq_client_kfo_line_version_type_code",
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"consolidation_version_id",
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"statement_type",
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"line_code",
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unique=True,
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),
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)
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consolidation_version_id: Mapped[uuid.UUID] = mapped_column(
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UUID(as_uuid=True),
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ForeignKey("consolidation_version.id", name="fk_client_kfo_line_consolidation_version_id"),
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nullable=False,
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)
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statement_type: Mapped[StatementType] = mapped_column(pg_enum("statement_type"), nullable=False)
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line_code: Mapped[str] = mapped_column(String, nullable=False)
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client_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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client_vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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bank_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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bank_vgo_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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deviation_amount: Mapped[decimal.Decimal | None] = mapped_column(Numeric(18, 2))
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deviation_percent: Mapped[decimal.Decimal | None] = mapped_column(Numeric(9, 4))
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deviation_reason: Mapped[str | None] = mapped_column(Text)
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comment: Mapped[str | None] = mapped_column(Text)
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entered_by: Mapped[uuid.UUID | None] = mapped_column(UUID(as_uuid=True), ForeignKey("app_user.id"))
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entered_at: Mapped[datetime.datetime | None] = mapped_column(DateTime(timezone=True))
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