feat(organizations): generate complete test statements

src/organizations/test_companies.py

@@ -37,6 +37,76 @@ TEST_FINANCIAL_HISTORY_YEARS = 4
 TEST_COMPANY_NAMESPACE = UUID("59b36ae9-bcf8-4b7c-b77a-77578f485a01")
 TEST_RECORD_PREFIX = "mostovik-test-company"
 
+TEST_BALANCE_LINE_NAMES = {
+    "1110": "Нематериальные активы",
+    "1120": "Результаты исследований и разработок",
+    "1130": "Нематериальные поисковые активы",
+    "1140": "Материальные поисковые активы",
+    "1150": "Основные средства",
+    "1160": "Доходные вложения в материальные ценности",
+    "1170": "Финансовые вложения",
+    "1180": "Отложенные налоговые активы",
+    "1190": "Прочие внеоборотные активы",
+    "1100": "Итого по разделу I",
+    "1210": "Запасы",
+    "1220": "НДС по приобретенным ценностям",
+    "1230": "Дебиторская задолженность",
+    "1240": "Финансовые вложения (за исключением денежных эквивалентов)",
+    "1250": "Денежные средства и денежные эквиваленты",
+    "1260": "Прочие оборотные активы",
+    "1200": "Итого по разделу II",
+    "1600": "БАЛАНС (актив)",
+    "1310": "Уставный капитал",
+    "1320": "Собственные акции, выкупленные у акционеров",
+    "1340": "Переоценка внеоборотных активов",
+    "1350": "Добавочный капитал (без переоценки)",
+    "1360": "Резервный капитал",
+    "1370": "Нераспределенная прибыль (непокрытый убыток)",
+    "1300": "Итого по разделу III",
+    "1410": "Заемные средства",
+    "1420": "Отложенные налоговые обязательства",
+    "1430": "Оценочные обязательства",
+    "1450": "Прочие обязательства",
+    "1400": "Итого по разделу IV",
+    "1510": "Заемные средства",
+    "1520": "Кредиторская задолженность",
+    "1530": "Доходы будущих периодов",
+    "1540": "Оценочные обязательства",
+    "1550": "Прочие обязательства",
+    "1500": "Итого по разделу V",
+    "1700": "БАЛАНС (пассив)",
+}
+
+TEST_PROFIT_LOSS_LINE_NAMES = {
+    "2110": "Выручка",
+    "2120": "Себестоимость продаж",
+    "2100": "Валовая прибыль (убыток)",
+    "2210": "Коммерческие расходы",
+    "2220": "Управленческие расходы",
+    "2200": "Прибыль (убыток) от продаж",
+    "2310": "Доходы от участия в других организациях",
+    "2320": "Проценты к получению",
+    "2330": "Проценты к уплате",
+    "2340": "Прочие доходы",
+    "2350": "Прочие расходы",
+    "2300": "Прибыль (убыток) до налогообложения",
+    "2410": "Налог на прибыль",
+    "2411": "Текущий налог на прибыль",
+    "2412": "Отложенный налог на прибыль",
+    "2460": "Прочее",
+    "2400": "Чистая прибыль (убыток)",
+    "2510": "Результат от переоценки внеоборотных активов",
+    "2520": "Результат от прочих операций",
+    "2530": "Налог на прибыль от операций вне чистой прибыли",
+    "2500": "Совокупный финансовый результат периода",
+    "2900": "Базовая прибыль (убыток) на акцию",
+    "2910": "Разводненная прибыль (убыток) на акцию",
+}
+
+TEST_FINANCIAL_LINES_PER_YEAR = len(TEST_BALANCE_LINE_NAMES) + len(
+    TEST_PROFIT_LOSS_LINE_NAMES
+)
+
 
 @dataclass(frozen=True)
 class TestCompanyDatasetResult:
@@ -452,7 +522,9 @@ class TestCompanyDatasetService:
                     "file_hash": sha256(
                         f"financial:{organization.ogrn}".encode()
                     ).hexdigest(),
-                    "lines_count": 4,
+                    "lines_count": (
+                        TEST_FINANCIAL_LINES_PER_YEAR * TEST_FINANCIAL_HISTORY_YEARS
+                    ),
                 },
             },
             ParserLoadLog.Source.PROCUREMENTS: cls._procurement_values(
@@ -670,57 +742,215 @@ class TestCompanyDatasetService:
         }
 
     @staticmethod
-    def _refresh_financial_lines(*, record, legacy_report, index: int) -> None:
+    def _test_amount(
+        *,
+        base: int,
+        index: int,
+        year: int,
+        per_company: int,
+        annual_growth: int,
+    ) -> int:
+        """Return a stable amount for the same company and calendar year."""
+        return base + index * per_company + (year - 2020) * annual_growth
+
+    @classmethod
+    def _balance_values(cls, *, index: int, year: int) -> dict[str, int]:
+        """Build a balanced form 0710001 in thousands of rubles."""
+
+        def amount(base: int, per_company: int, annual_growth: int) -> int:
+            return cls._test_amount(
+                base=base,
+                index=index,
+                year=year,
+                per_company=per_company,
+                annual_growth=annual_growth,
+            )
+
+        values = {
+            "1110": amount(350, 7, 25),
+            "1120": amount(220, 5, 18),
+            "1130": amount(80, 2, 6),
+            "1140": amount(70, 2, 5),
+            "1150": amount(4_800, 60, 240),
+            "1160": amount(300, 8, 22),
+            "1170": amount(900, 18, 70),
+            "1180": amount(180, 4, 12),
+            "1190": amount(140, 3, 10),
+            "1210": amount(3_400, 45, 190),
+            "1220": amount(240, 5, 12),
+            "1230": amount(3_800, 55, 220),
+            "1240": amount(1_100, 20, 90),
+            "1250": amount(1_500, 30, 120),
+            "1260": amount(260, 6, 16),
+            "1310": amount(3_500, 30, 100),
+            "1320": -amount(120, 2, 5),
+            "1340": amount(320, 4, 15),
+            "1350": amount(280, 3, 12),
+            "1360": amount(240, 3, 10),
+            "1410": amount(2_300, 32, 110),
+            "1420": amount(220, 4, 12),
+            "1430": amount(180, 3, 9),
+            "1450": amount(240, 4, 11),
+            "1510": amount(1_600, 25, 80),
+            "1520": amount(3_200, 40, 150),
+            "1530": amount(120, 2, 6),
+            "1540": amount(250, 4, 12),
+            "1550": amount(320, 5, 15),
+        }
+
+        values["1100"] = sum(
+            values[code]
+            for code in (
+                "1110",
+                "1120",
+                "1130",
+                "1140",
+                "1150",
+                "1160",
+                "1170",
+                "1180",
+                "1190",
+            )
+        )
+        values["1200"] = sum(
+            values[code] for code in ("1210", "1220", "1230", "1240", "1250", "1260")
+        )
+        values["1600"] = values["1100"] + values["1200"]
+        values["1400"] = sum(values[code] for code in ("1410", "1420", "1430", "1450"))
+        values["1500"] = sum(
+            values[code] for code in ("1510", "1520", "1530", "1540", "1550")
+        )
+        equity_without_retained = sum(
+            values[code] for code in ("1310", "1320", "1340", "1350", "1360")
+        )
+        values["1370"] = (
+            values["1600"] - equity_without_retained - values["1400"] - values["1500"]
+        )
+        values["1300"] = equity_without_retained + values["1370"]
+        values["1700"] = values["1300"] + values["1400"] + values["1500"]
+        return values
+
+    @classmethod
+    def _profit_loss_values(cls, *, index: int, year: int) -> dict[str, int]:
+        """Build a form 0710002 whose calculated rows reconcile."""
+
+        def amount(base: int, per_company: int, annual_growth: int) -> int:
+            return cls._test_amount(
+                base=base,
+                index=index,
+                year=year,
+                per_company=per_company,
+                annual_growth=annual_growth,
+            )
+
+        revenue = amount(32_000, 800, 2_400)
+        cost_of_sales = revenue * 61 // 100
+        gross_profit = revenue - cost_of_sales
+        commercial_expenses = revenue * 5 // 100
+        management_expenses = revenue * 8 // 100
+        sales_profit = gross_profit - commercial_expenses - management_expenses
+        participation_income = amount(180, 6, 14)
+        interest_income = amount(220, 5, 16)
+        interest_expense = amount(310, 7, 20)
+        other_income = amount(760, 15, 45)
+        other_expense = amount(620, 12, 38)
+        profit_before_tax = (
+            sales_profit
+            + participation_income
+            + interest_income
+            - interest_expense
+            + other_income
+            - other_expense
+        )
+        current_tax = profit_before_tax * 19 // 100
+        deferred_tax = profit_before_tax // 100
+        income_tax = current_tax + deferred_tax
+        other_tax_effects = amount(25, 1, 2)
+        net_profit = profit_before_tax - income_tax - other_tax_effects
+        revaluation_result = amount(90, 3, 7)
+        other_operations_result = amount(55, 2, 5)
+        other_operations_tax = amount(18, 1, 1)
+        comprehensive_result = (
+            net_profit
+            + revaluation_result
+            + other_operations_result
+            - other_operations_tax
+        )
+        basic_eps = max(1, net_profit // 1_000)
+        diluted_eps = max(1, basic_eps - 1)
+
+        return {
+            "2110": revenue,
+            "2120": cost_of_sales,
+            "2100": gross_profit,
+            "2210": commercial_expenses,
+            "2220": management_expenses,
+            "2200": sales_profit,
+            "2310": participation_income,
+            "2320": interest_income,
+            "2330": interest_expense,
+            "2340": other_income,
+            "2350": other_expense,
+            "2300": profit_before_tax,
+            "2410": income_tax,
+            "2411": current_tax,
+            "2412": deferred_tax,
+            "2460": other_tax_effects,
+            "2400": net_profit,
+            "2510": revaluation_result,
+            "2520": other_operations_result,
+            "2530": other_operations_tax,
+            "2500": comprehensive_result,
+            "2900": basic_eps,
+            "2910": diluted_eps,
+        }
+
+    @classmethod
+    def _financial_line_definitions(cls, *, index: int, year: int):
+        forms = (
+            (
+                "1",
+                TEST_BALANCE_LINE_NAMES,
+                cls._balance_values,
+            ),
+            (
+                "2",
+                TEST_PROFIT_LOSS_LINE_NAMES,
+                cls._profit_loss_values,
+            ),
+        )
+        for form_code, names, value_factory in forms:
+            period_start_values = value_factory(index=index, year=year - 1)
+            period_end_values = value_factory(index=index, year=year)
+            for line_code, line_name in names.items():
+                yield (
+                    form_code,
+                    line_code,
+                    line_name,
+                    period_start_values[line_code],
+                    period_end_values[line_code],
+                )
+
+    @classmethod
+    def _refresh_financial_lines(cls, *, record, legacy_report, index: int) -> None:
         current_year = timezone.localdate().year
         report_years = range(
             current_year - TEST_FINANCIAL_HISTORY_YEARS + 1,
             current_year + 1,
         )
-        expected = (
-            (
-                "1",
-                "1600",
-                "Баланс (актив)",
-                10_000_000 + index * 100_000,
-                300_000 + index * 2_000,
-            ),
-            (
-                "1",
-                "1300",
-                "Капитал и резервы",
-                4_000_000 + index * 50_000,
-                120_000 + index * 1_000,
-            ),
-            (
-                "2",
-                "2110",
-                "Выручка",
-                20_000_000 + index * 200_000,
-                750_000 + index * 5_000,
-            ),
-            (
-                "2",
-                "2400",
-                "Чистая прибыль",
-                2_000_000 + index * 25_000,
-                80_000 + index * 500,
-            ),
-        )
         expected_keys = set()
         for report_year in report_years:
-            years_before_current = current_year - report_year
             for (
                 form_code,
                 line_code,
                 line_name,
-                current_period_end,
-                annual_change,
-            ) in expected:
-                period_end = current_period_end - annual_change * years_before_current
+                period_start,
+                period_end,
+            ) in cls._financial_line_definitions(index=index, year=report_year):
                 expected_keys.add((form_code, line_code, report_year))
                 defaults = {
                     "line_name": line_name,
-                    "period_start": period_end - annual_change,
+                    "period_start": period_start,
                     "period_end": period_end,
                 }
                 OrganizationSourceFinancialLine.objects.update_or_create(

tests/apps/organizations/test_test_companies_commands.py

@@ -25,7 +25,10 @@ from organizations.models import (
     SourceGroup,
 )
 from organizations.test_companies import (
+    TEST_BALANCE_LINE_NAMES,
     TEST_FINANCIAL_HISTORY_YEARS,
+    TEST_FINANCIAL_LINES_PER_YEAR,
+    TEST_PROFIT_LOSS_LINE_NAMES,
     TEST_RECORD_PREFIX,
 )
 
@@ -92,7 +95,7 @@ class TestCompaniesCommandsTest(TestCase):
             OrganizationSourceFinancialLine.objects.filter(
                 source_record__extension__organization__in=companies
             ).count(),
-            20 * 4 * TEST_FINANCIAL_HISTORY_YEARS,
+            20 * TEST_FINANCIAL_LINES_PER_YEAR * TEST_FINANCIAL_HISTORY_YEARS,
         )
         current_year = timezone.localdate().year
         expected_financial_years = set(
@@ -124,7 +127,7 @@ class TestCompaniesCommandsTest(TestCase):
         )
         self.assertEqual(
             FinancialReportLine.objects.count(),
-            20 * 4 * TEST_FINANCIAL_HISTORY_YEARS,
+            20 * TEST_FINANCIAL_LINES_PER_YEAR * TEST_FINANCIAL_HISTORY_YEARS,
         )
         self.assertEqual(
             set(FinancialReportLine.objects.values_list("year", flat=True)),
@@ -250,14 +253,10 @@ class TestCompaniesCommandsTest(TestCase):
         self.assertEqual(len(reports), 20)
         self.assertEqual(
             sum(len(report["lines"]) for report in reports),
-            20 * 4 * TEST_FINANCIAL_HISTORY_YEARS,
+            20 * TEST_FINANCIAL_LINES_PER_YEAR * TEST_FINANCIAL_HISTORY_YEARS,
         )
         self.assertEqual(
-            {
-                line["year"]
-                for report in reports
-                for line in report["lines"]
-            },
+            {line["year"] for report in reports for line in report["lines"]},
             set(
                 range(
                     timezone.localdate().year - TEST_FINANCIAL_HISTORY_YEARS + 1,
@@ -266,6 +265,138 @@ class TestCompaniesCommandsTest(TestCase):
             ),
         )
 
+    def test_financial_statements_are_complete_balanced_and_periodic(self):
+        call_command("create_test_companies", stdout=StringIO())
+
+        company = Organization.objects.get(name="Тестовая компания 1")
+        record = OrganizationSourceRecord.objects.get(
+            extension__organization=company,
+            source=ParserLoadLog.Source.FNS_REPORTS,
+        )
+        lines = list(
+            OrganizationSourceFinancialLine.objects.filter(
+                source_record=record
+            ).order_by("year", "form_code", "line_code")
+        )
+        self.assertEqual(
+            len(lines),
+            TEST_FINANCIAL_LINES_PER_YEAR * TEST_FINANCIAL_HISTORY_YEARS,
+        )
+        self.assertTrue(
+            all(
+                line.period_start is not None and line.period_end is not None
+                for line in lines
+            )
+        )
+
+        lines_by_year = {}
+        for line in lines:
+            lines_by_year.setdefault(line.year, {})[
+                (line.form_code, line.line_code)
+            ] = line
+
+        expected_codes = {
+            *(("1", code) for code in TEST_BALANCE_LINE_NAMES),
+            *(("2", code) for code in TEST_PROFIT_LOSS_LINE_NAMES),
+        }
+        ordered_years = sorted(lines_by_year)
+        for year in ordered_years:
+            year_lines = lines_by_year[year]
+            self.assertEqual(set(year_lines), expected_codes)
+            values = {key: line.period_end for key, line in year_lines.items()}
+
+            self.assertEqual(
+                values[("1", "1100")],
+                sum(
+                    values[("1", code)]
+                    for code in (
+                        "1110",
+                        "1120",
+                        "1130",
+                        "1140",
+                        "1150",
+                        "1160",
+                        "1170",
+                        "1180",
+                        "1190",
+                    )
+                ),
+            )
+            self.assertEqual(
+                values[("1", "1200")],
+                sum(
+                    values[("1", code)]
+                    for code in ("1210", "1220", "1230", "1240", "1250", "1260")
+                ),
+            )
+            self.assertEqual(
+                values[("1", "1600")],
+                values[("1", "1100")] + values[("1", "1200")],
+            )
+            self.assertEqual(
+                values[("1", "1300")],
+                sum(
+                    values[("1", code)]
+                    for code in ("1310", "1320", "1340", "1350", "1360", "1370")
+                ),
+            )
+            self.assertEqual(
+                values[("1", "1400")],
+                sum(values[("1", code)] for code in ("1410", "1420", "1430", "1450")),
+            )
+            self.assertEqual(
+                values[("1", "1500")],
+                sum(
+                    values[("1", code)]
+                    for code in ("1510", "1520", "1530", "1540", "1550")
+                ),
+            )
+            self.assertEqual(values[("1", "1600")], values[("1", "1700")])
+
+            self.assertEqual(
+                values[("2", "2100")],
+                values[("2", "2110")] - values[("2", "2120")],
+            )
+            self.assertEqual(
+                values[("2", "2200")],
+                values[("2", "2100")] - values[("2", "2210")] - values[("2", "2220")],
+            )
+            self.assertEqual(
+                values[("2", "2300")],
+                values[("2", "2200")]
+                + values[("2", "2310")]
+                + values[("2", "2320")]
+                - values[("2", "2330")]
+                + values[("2", "2340")]
+                - values[("2", "2350")],
+            )
+            self.assertEqual(
+                values[("2", "2410")],
+                values[("2", "2411")] + values[("2", "2412")],
+            )
+            self.assertEqual(
+                values[("2", "2400")],
+                values[("2", "2300")] - values[("2", "2410")] - values[("2", "2460")],
+            )
+            self.assertEqual(
+                values[("2", "2500")],
+                values[("2", "2400")]
+                + values[("2", "2510")]
+                + values[("2", "2520")]
+                - values[("2", "2530")],
+            )
+
+        for previous_year, current_year in zip(
+            ordered_years,
+            ordered_years[1:],
+            strict=False,
+        ):
+            for key, current_line in lines_by_year[current_year].items():
+                self.assertEqual(
+                    current_line.period_start,
+                    lines_by_year[previous_year][key].period_end,
+                )
+
     def test_delete_removes_only_the_fixed_twenty_companies(self):
         untouched = Organization.objects.create(
             name="Тестовая компания 99",