public void CgtMethodCalculation(Date aquisitionDate, CgtMethod method, string reason)
{
var saleDate = new Date(2020, 01, 01);
var cgtMethod = CgtUtils.CgtMethodForParcel(aquisitionDate, saleDate);
cgtMethod.Should().Be(method, reason);
}
public static decimal DiscountedCgt(decimal cgtAmount, CgtMethod cgtMethod)
{
if ((cgtMethod == CgtMethod.Discount) && (cgtAmount > 0.00m))
{
return((cgtAmount / 2).ToCurrency(RoundingRule.Round));
}
return(cgtAmount);
}
public ParcelSold(IReadOnlyParcel parcel, int unitsSold, decimal costBase, decimal amountReceived, decimal capitalGain, CgtMethod cgtMethod, decimal discountedGain)
{
Parcel = parcel;
UnitsSold = unitsSold;
CostBase = costBase;
AmountReceived = amountReceived;
CapitalGain = capitalGain;
CgtMethod = cgtMethod;
DiscountedGain = discountedGain;
}
private void OnCgtEventOccured(Date eventDate, IReadOnlyStock stock, int units, decimal costBase, decimal amountReceived, decimal capitalGain, CgtMethod cgtMethod, IPortfolioTransaction transaction)
{
// Make a temporary copy of the event to avoid possibility of
// a race condition if the last subscriber unsubscribes
// immediately after the null check and before the event is raised.
var handler = CgtEventOccurred;
if (handler != null)
{
var e = new CgtEventArgs()
{
EventDate = eventDate,
Stock = stock,
Units = units,
CostBase = costBase,
AmountReceived = amountReceived,
CapitalGain = capitalGain,
CgtMethod = cgtMethod,
Transaction = transaction
};
handler(this, e);
}
}
public void DisposeOfParcel(Guid parcelId, Date date, int units, decimal amount, decimal capitalGain, CgtMethod cgtMethod, IPortfolioTransaction transaction)
{
if (!_Parcels.TryGetValue(parcelId, out var parcel))
{
throw new ArgumentException("Parcel is not part of this holding");
}
var parcelProperties = parcel.Properties[date];
if (units > parcelProperties.Units)
{
throw new NotEnoughSharesForDisposal("Not enough shares in parcel");
}
// Adjust Parcel
decimal costBaseChange;
decimal amountChange;
if (units == parcelProperties.Units)
{
amountChange = parcelProperties.Amount;
costBaseChange = parcelProperties.CostBase;
}
else
{
amountChange = (parcelProperties.Amount * ((decimal)units / parcelProperties.Units)).ToCurrency(RoundingRule.Round);
costBaseChange = (parcelProperties.CostBase * ((decimal)units / parcelProperties.Units)).ToCurrency(RoundingRule.Round);
}
parcel.Change(date, -units, -amountChange, -costBaseChange, transaction);
// Adjust holding
var holdingProperties = Properties[date];
HoldingProperties newProperties;
if (units == holdingProperties.Units)
{
End(date);
newProperties = new HoldingProperties(0, 0.00m, 0.00m);
}
else
{
newProperties = new HoldingProperties(holdingProperties.Units - units, holdingProperties.Amount - amountChange, holdingProperties.CostBase - costBaseChange);
}
_Properties.Change(date, newProperties);
OnCgtEventOccured(date, Stock, units, costBaseChange, amount, capitalGain, cgtMethod, transaction);
}
public void Add(Date date, IReadOnlyStock stock, int units, decimal costBase, decimal amountReceived, decimal capitalGain, CgtMethod cgtMethod)
{
Add(new CgtEvent()
{
Id = Guid.NewGuid(),
Date = date,
Stock = stock,
Units = units,
CostBase = costBase,
AmountReceived = amountReceived,
CapitalGain = capitalGain,
CgtMethod = cgtMethod
});
}
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);
}
