public void CalculateCgtNotEnoughParcels()
{
var parcels = new List <Parcel>();
var parcel1 = new Parcel(Guid.NewGuid(), new Date(2000, 01, 01), new Date(2000, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcels.Add(parcel1);
var parcel2 = new Parcel(Guid.NewGuid(), new Date(2002, 01, 01), new Date(2002, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcels.Add(parcel2);
var parcel3 = new Parcel(Guid.NewGuid(), new Date(2001, 01, 01), new Date(2001, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcel3.Change(new Date(2005, 01, 01), -100, -100.00m, -100.00m, null);
parcels.Add(parcel3);
var parcel4 = new Parcel(Guid.NewGuid(), new Date(2003, 01, 01), new Date(2003, 01, 01), new ParcelProperties(100, 100.00m, 100.00m), null);
parcels.Add(parcel4);
var calculator = new CgtCalculator();
var parcelsSold = calculator.Calculate(parcels, new Date(2010, 01, 01), 500, 1000.00m, new FirstInFirstOutCgtComparer());
Action a = () => parcelsSold.ToList();
a.Should().Throw <ArgumentException>();
}
public void CalculateCgtPartialSale()
{
var parcels = new List <Parcel>();
var parcel1 = new Parcel(Guid.NewGuid(), new Date(2000, 01, 01), new Date(2000, 01, 01), new ParcelProperties(100, 100.00m, 110.00m), null);
parcels.Add(parcel1);
var parcel2 = new Parcel(Guid.NewGuid(), new Date(2009, 06, 30), new Date(2009, 01, 01), new ParcelProperties(100, 120.00m, 130.00m), null);
parcels.Add(parcel2);
var parcel3 = new Parcel(Guid.NewGuid(), new Date(2001, 01, 01), new Date(2001, 01, 01), new ParcelProperties(100, 130.00m, 140.00m), null);
parcel3.Change(new Date(2005, 01, 01), -100, -100.00m, -100.00m, null);
parcels.Add(parcel3);
var parcel4 = new Parcel(Guid.NewGuid(), new Date(2003, 01, 01), new Date(2003, 01, 01), new ParcelProperties(100, 140.00m, 150.00m), null);
parcels.Add(parcel4);
var calculator = new CgtCalculator();
var parcelsSold = calculator.Calculate(parcels, new Date(2010, 01, 01), 250, 1000.00m, new FirstInFirstOutCgtComparer()).ToArray();
var expectedResult = new ParcelSold[]
{
new ParcelSold(parcel1, 100, 110.00m, 400.00m, 290.00m, CgtMethod.Discount, 145.00m),
new ParcelSold(parcel4, 100, 150.00m, 400.00m, 250.00m, CgtMethod.Discount, 125.00m),
new ParcelSold(parcel2, 50, 65.00m, 200.00m, 135.00m, CgtMethod.Other, 135.00m),
};
parcelsSold.Should().Equal(expectedResult);
}
public void CalculateCgtNoParcels()
{
var parcels = new List <Parcel>();
var calculator = new CgtCalculator();
var parcelsSold = calculator.Calculate(parcels, new Date(2010, 01, 01), 250, 1000.00m, new FirstInFirstOutCgtComparer());
Action a = () => parcelsSold.ToList();
a.Should().Throw <ArgumentException>();
}
public void CalculateParcelCgt(Date disposalDate, int unitsSold, decimal saleAmount, decimal expectedCostBase, decimal expectedCapitalGain, decimal expectedDiscountedGain, CgtMethod expectedCgtMethod, string because)
{
var aquisitionDate = new Date(2017, 01, 01);
var properties = new ParcelProperties(1000, 1000.00m, 2000.00m);
var parcel = new Parcel(Guid.NewGuid(), aquisitionDate, aquisitionDate, properties, null);
parcel.Change(new Date(2017, 08, 01), 1000, 2000.00m, 2000.00m, null);
var calculator = new CgtCalculator();
var parcelSold = calculator.CalculateParcelCgt(parcel, disposalDate, unitsSold, saleAmount);
parcelSold.Should().BeEquivalentTo(new
{
AmountReceived = saleAmount,
CostBase = expectedCostBase,
CapitalGain = expectedCapitalGain,
DiscountedGain = expectedDiscountedGain,
CgtMethod = expectedCgtMethod
}, because);
}
public void CheckAllCgtMethodsHaveAComparere(CgtCalculationMethod method)
{
var comparer = CgtCalculator.GetCgtComparer(Date.MinValue, method);
comparer.Should().BeAssignableTo <IComparer <Parcel> >();
}
public void Apply(IPortfolioTransaction transaction, IHolding holding, ICashAccount cashAccount)
{
var disposal = transaction as Disposal;
if (disposal == null)
{
throw new ArgumentException("Expected transaction to be a Disposal");
}
if (!holding.IsEffectiveAt(disposal.Date))
{
throw new NoSharesOwnedException("No holdings");
}
if (holding.Properties[disposal.Date].Units < disposal.Units)
{
throw new NotEnoughSharesForDisposal("Not enough shares for disposal");
}
// Determine which parcels to sell based on CGT method
decimal amountReceived = (disposal.Units * disposal.AveragePrice) - disposal.TransactionCosts;
var cgtCalculator = new CgtCalculator();
var parcelsSold = cgtCalculator.Calculate(holding.Parcels(disposal.Date), disposal.Date, disposal.Units, amountReceived, CgtCalculator.GetCgtComparer(disposal.Date, disposal.CgtMethod));
// Dispose of select parcels
if (disposal.Stock is StapledSecurity)
{
/* foreach (ParcelSold parcelSold in cgtCalculation.ParcelsSold)
* {
* var childStocks = _StockQuery.GetChildStocks(stock.Id, disposal.TransactionDate);
*
* // Apportion amount based on NTA of child stocks
* var amountsReceived = PortfolioUtils.ApportionAmountOverChildStocks(childStocks, disposal.TransactionDate, parcelSold.AmountReceived, _StockQuery);
*
* int i = 0;
* foreach (var childStock in childStocks)
* {
* var childParcels = _PortfolioQuery.GetParcelsForStock(childStock.Id, disposal.TransactionDate, disposal.TransactionDate);
*
* var childParcel = childParcels.First(x => x.PurchaseId == parcelSold.Parcel.PurchaseId);
* DisposeOfParcel(unitOfWork, childParcel, disposal.TransactionDate, parcelSold.UnitsSold, amountsReceived[i].Amount, transaction.Id);
*
* i++;
* }
*
* }; */
}
else
{
foreach (var parcelSold in parcelsSold)
{
holding.DisposeOfParcel(parcelSold.Parcel.Id, disposal.Date, parcelSold.UnitsSold, parcelSold.AmountReceived, parcelSold.CapitalGain, parcelSold.CgtMethod, transaction);
}
}
if (disposal.CreateCashTransaction)
{
var cost = disposal.Units * disposal.AveragePrice;
var asxCode = disposal.Stock.Properties[disposal.Date].AsxCode;
cashAccount.Transfer(disposal.Date, cost, String.Format("Sale of {0}", asxCode));
if (disposal.TransactionCosts > 0.00m)
{
cashAccount.FeeDeducted(disposal.Date, disposal.TransactionCosts, String.Format("Brokerage for sale of {0}", asxCode));
}
}
}