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[ifrs-cost-basis] identify sale/purchase according to truth table
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...instead of via flawed heuristics
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@christopherlam
christopherlam committed Sep 5, 2022
1 parent 3cb9fc5 commit 0f13471
Showing 1 changed file with 35 additions and 38 deletions.
73 changes: 35 additions & 38 deletions gnucash/report/reports/standard/ifrs-cost-basis.scm
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Expand Up @@ -182,39 +182,41 @@ the split action field to detect capitalized fees on stock activity")
;; N000 should be (not x) however we can accept a zero-amount split too
(define (N000 x) (if (number? x) (= x 0) #t))

;; --stock-- cash cap exp divi capg
;; <-- bitfield masks to identify -> purchase?
;; <---- the transaction type -----> | sale?
;; --stock-- cash cap exp divi capg | | narrative
;; amt val fees fees

(define open-types
(list
(list N001 N001 N100 N011 N000 N000 N000 "Open Long")
(list N100 N100 N001 N011 N000 N000 N000 "Open Short")))
(list N001 N001 N100 N011 N000 N000 N000 #t #f "Open Long")

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@fellen

fellen Sep 7, 2022

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(N "Open Long"), other entries too ?
(list N100 N100 N001 N011 N000 N000 N000 #t #f "Open Short")))

(define long-types
(list
(list N001 N001 N100 N011 N000 N000 N000 "Buy")
(list N100 N100 N011 N000 N011 N000 N111 "Sell")
(list N000 N000 N001 N000 N011 N100 N000 "Dividend")
(list N001 N001 N001 N011 N000 N100 N000 "Dividend reinvestment (w/ remainder)")
(list N001 N001 N000 N011 N000 N100 N000 "Dividend reinvestment (w/o remainder)")
(list N000 N100 N001 N011 N000 N000 N000 "Return of Capital")
(list N000 N001 N000 N000 N011 N100 N000 "Notional distribution")
(list N001 N000 N000 N011 N000 N000 N000 "Stock split")
(list N100 N000 N000 N011 N000 N000 N000 "Reverse split")
(list N100 N100 N001 N000 N011 N000 N111 "Reverse split w/ cash in lieu for fractionals")))
(list N001 N001 N100 N011 N000 N000 N000 #t #f "Buy")
(list N100 N100 N011 N000 N011 N000 N111 #f #t "Sell")
(list N000 N000 N001 N000 N011 N100 N000 #f #f "Dividend")
(list N001 N001 N001 N011 N000 N100 N000 #t #f "Dividend reinvestment (w/ remainder)")
(list N001 N001 N000 N011 N000 N100 N000 #t #f "Dividend reinvestment (w/o remainder)")
(list N000 N100 N001 N011 N000 N000 N000 #t #f "Return of Capital")
(list N000 N001 N000 N000 N011 N100 N000 #t #f "Notional distribution")
(list N001 N000 N000 N011 N000 N000 N000 #f #f "Stock split")
(list N100 N000 N000 N011 N000 N000 N000 #f #f "Reverse split")
(list N100 N100 N001 N000 N011 N000 N111 #f #t "Reverse split w/ cash in lieu for fractionals")))

(define short-types
(list
(list N100 N100 N001 N011 N000 N000 N000 "Short Sell")
(list N001 N001 N110 N000 N011 N000 N111 "Cover Buy")
(list N000 N000 N100 N000 N011 N001 N000 "Compensatory dividend")
(list N000 N000 N000 N011 N000 N000 N000 "Dividend reinvestment (w remainder)")
(list N000 N000 N000 N011 N000 N000 N000 "Dividend reinvestment (w/o remainder)")
(list N000 N001 N100 N011 N000 N000 N000 "Compensatory return of capital")
(list N000 N100 N000 N000 N011 N001 N000 "Compensatory notional distribution")
(list N100 N000 N000 N011 N000 N000 N000 "Stock split")
(list N001 N000 N000 N011 N000 N000 N000 "Reverse split")
(list N001 N001 N100 N000 N011 N000 N111 "Reverse split w/ cash in lieu for fractionals")))
(list N100 N100 N001 N011 N000 N000 N000 #t #f "Short Sell")
(list N001 N001 N110 N000 N011 N000 N111 #f #t "Cover Buy")
(list N000 N000 N100 N000 N011 N001 N000 #f #f "Compensatory dividend")
(list N000 N000 N000 N011 N000 N000 N000 #t #f "Dividend reinvestment (w remainder)")
(list N000 N000 N000 N011 N000 N000 N000 #t #f "Dividend reinvestment (w/o remainder)")
(list N000 N001 N100 N011 N000 N000 N000 #t #f "Compensatory return of capital")
(list N000 N100 N000 N000 N011 N001 N000 #t #f "Compensatory notional distribution")
(list N100 N000 N000 N011 N000 N000 N000 #f #f "Stock split")
(list N001 N000 N000 N011 N000 N000 N000 #f #f "Reverse split")
(list N001 N001 N100 N000 N011 N000 N111 #f #t "Reverse split w/ cash in lieu for fractionals")))

(define (cmp amt neg zero pos)
(cond ((< amt 0) neg)
Expand All @@ -227,8 +229,8 @@ the split action field to detect capitalized fees on stock activity")
(match types
(()
;; (gnc:pk (qof-print-date (xaccTransGetDate trans)) txn-info)
"Unknown")
(((amt-fn val-fn proc-fn fee-cap-fn fee-exp-fn div-fn capg-fn res) . tail)
(list #f #f "Unknown"))
(((amt-fn val-fn proc-fn fee-cap-fn fee-exp-fn div-fn capg-fn . res) . tail)
(if (and (amt-fn (get-stock-amt txn-info))
(val-fn (get-stock-val txn-info))
(proc-fn (get-proceeds-val txn-info))
Expand Down Expand Up @@ -407,19 +409,17 @@ the split action field to detect capitalized fees on stock activity")
(trans-value (M+ (get-stock-val txn-info)
(get-fees-cap-val txn-info)))
(new-units (M+ cumul-units trans-units))
(identified
(cond
((< new-units 0 cumul-units) (list #f #f "ERROR: long→short"))
((< cumul-units 0 new-units) (list #f #f "ERROR: short→long"))
(else (txn-identify trans txn-info cumul-units))))

(sale?
(cond
((< trans-units 0) (<= 0 new-units))
((> trans-units 0) (<= new-units 0))
(else #f)))
(cadr identified))

(purchase?
(cond
((= trans-value 0) dividends-val) ;dividends
((= trans-units 0) cash-value) ;return of capital
((> trans-units 0) (< 0 new-units)) ;regular buy
((< trans-units 0) (< new-units 0)))) ;buy during short
(car identified))

(shorting? (or (< new-units 0)
(and (= new-units 0) (< 0 trans-units))))
Expand Down Expand Up @@ -486,10 +486,7 @@ the split action field to detect capitalized fees on stock activity")
(gnc:html-string-sanitize (xaccTransGetDescription trans))
(to-cell (gnc:html-split-anchor split (to-commodity trans-units)))
(to-cell (to-commodity new-units))
(cond
((< new-units 0 cumul-units) "ERROR: long→short")
((< cumul-units 0 new-units) "ERROR: short→long")
(else (txn-identify trans txn-info cumul-units)))
(caddr identified)
(gnc-commodity-get-mnemonic currency)
(to-cell (gnc:default-price-renderer report-currency fx))
(to-cell (to-orig-currency purchase-val))
Expand Down

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