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feat(statements): парсер ББ и ОФР из Excel, контракт v1.2 (Срез 2b) #16

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aep merged 43 commits from feat/14-slice-2b-statement-parser into main 2026-10-06 21:38:00 +03:00
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43
api/tests/unit/parser/statements/test_header.py
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@ -157,14 +157,6 @@ def test_missing_units_and_organization_warn(rules: Rules) -> None:
assert any("организация" in warning for warning in warnings)
def test_inn_skips_auditor_block(rules: Rules) -> None:
"""Review Focus: ИНН аудитора (строка 16) не должен попасть в header.inn."""
sheet = sheet_from_rows(ONE_C)
header, _ = parse_header(sheet, rules, 1, 16, _block(sheet, rules))
assert header.inn == "3249004697", f"Expected organization INN 3249004697, got {header.inn}"
assert header.inn != "7716021332", "Auditor INN 7716021332 should not be included"
def test_inn_from_auditor_block_only_is_none(rules: Rules) -> None:
"""Guard test (a): without org INN, only auditor block ИНН — should be None."""
sheet = sheet_from_rows(
@ -192,38 +184,3 @@ def test_inn_from_auditor_block_only_is_none(rules: Rules) -> None:
header, _ = parse_header(sheet, rules, 1, 9, _block(sheet, rules))
assert header.inn is None, f"Should not pick up auditor INN 9999999999, got {header.inn}"
def test_inn_from_auditor_above_organization_inn_line(rules: Rules) -> None:
"""Guard test (b): org INN before auditor block; guard excludes auditor INN.
Organization section (rows 1-4) has INN 1234567890.
Auditor block starts at row 5 and has INN 7716021332.
Guard searches up to row 4, finds org INN.
"""
sheet = sheet_from_rows(
[
[*at({3: "Бухгалтерский баланс"})],
[*at({3: "на 31 декабря 2024 г."})],
[*at({7: 'ООО "ЗАВОД"'})],
[*at({2: "Идентификационный номер налогоплательщика", 33: "ИНН", 34: "1234567890"})],
[*at({2: "Наименование аудиторской организации"})],
[*at({2: 'АО "ЮНИКОН"'})],
[
*at(
{
2: "Идентификационный номер налогоплательщика аудиторской организации",
33: "ИНН",
34: "7716021332",
}
)
],
[*at({2: "Единица измерения", 7: "в тыс. рублей", 33: "по ОКЕИ", 34: "384"})],
]
)
header, _ = parse_header(sheet, rules, 1, 8, _block(sheet, rules))
assert header.inn == "1234567890", (
f"Should pick organization INN 1234567890, not auditor INN 7716021332, got {header.inn}"
)