File size: 5,928 Bytes
559318d | 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41 42 43 44 45 46 47 48 49 50 51 52 53 54 55 56 57 58 59 60 61 62 63 64 65 66 67 68 69 70 71 72 73 74 75 76 77 78 79 80 81 82 83 84 85 86 87 88 89 90 91 92 93 94 95 96 97 98 99 100 101 102 103 104 105 106 107 108 109 110 111 112 113 114 115 116 117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 | #!/bin/bash
set -uxo pipefail
SCRIPT_DIR="$(cd "$(dirname "$0")" && pwd)"
cd /workspace
git config --global --add safe.directory /workspace
mkdir -p /logs/verifier
git checkout 220edcfd7a16552acbd604fe5892051e73fb30cb -- tests/test_gains.py tests/test_helpers.py || true
git apply --verbose --reject - <<'EOF_R2E_TEST_PATCH'
diff --git a/tests/test_gains.py b/tests/test_gains.py
index 0685a83..61db084 100644
--- a/tests/test_gains.py
+++ b/tests/test_gains.py
@@ -238,6 +238,89 @@ class TestGainsClass:
# total equals the paid stamp exactly.
assert total_stamp == Decimal("1.25")
+ def test_failed_sip_payment_not_received_nets_to_zero(self):
+ """A failed SIP (``Payment not received``) reverses both the
+ units and the stamp duty on the same date. Modelled on a real
+ CAMS DETAILED statement::
+
+ SIP Purchase - Instalment 1/7 2,999.85 1.365 2,198.255
+ *** Stamp Duty *** 0.15
+ SIP Purchase151/Payment not received (2,999.85) (1.365) 2,198.255
+ *** Stamp Duty *** (0.15)
+
+ Two guarantees:
+
+ - The reversal is classified ``REVERSAL`` (not ``REDEMPTION``),
+ so net ``purchase_units`` for the date is 0 → no buy, no sell,
+ and therefore **no phantom redemption** in the gains report.
+ - The matching ``(0.15)`` stamp reversal nets the date's stamp
+ duty to exactly 0, so **no stamp is ever claimed** for a
+ purchase that never settled (a failed payment is not a §48
+ transfer).
+ """
+ fund = Fund("Failed-SIP Fund", "FS", "INF000FS0001", "EQUITY")
+ dt = date(2025, 9, 26)
+ transactions = [
+ TransactionData(
+ date=dt,
+ description="SIP Purchase - Instalment 1/7 - via myCAMS Online",
+ amount=Decimal("2999.85"),
+ units=Decimal("1.365"),
+ nav=Decimal("2198.255"),
+ balance=Decimal("3.843"),
+ type=TransactionType.PURCHASE_SIP,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=dt,
+ description="*** Stamp Duty ***",
+ amount=Decimal("0.15"),
+ units=None,
+ nav=None,
+ balance=None,
+ type=TransactionType.STAMP_DUTY_TAX,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=dt,
+ description=(
+ "SIP Purchase151/Payment not received from investor "
+ "Banker Physical - Instalment No 1"
+ ),
+ amount=Decimal("-2999.85"),
+ units=Decimal("-1.365"),
+ nav=Decimal("2198.255"),
+ balance=Decimal("2.478"),
+ type=TransactionType.REVERSAL,
+ dividend_rate=None,
+ ),
+ TransactionData(
+ date=dt,
+ description="*** Stamp Duty ***",
+ amount=Decimal("-0.15"),
+ units=None,
+ nav=None,
+ balance=None,
+ type=TransactionType.STAMP_DUTY_TAX,
+ dividend_rate=None,
+ ),
+ ]
+ fifo = FIFOUnits(fund, transactions)
+
+ # Units and stamp both net to zero for the date.
+ merged = fifo._merged_transactions[dt]
+ assert merged.purchase_units == Decimal("0.000")
+ assert merged.sale_units == Decimal("0")
+ assert merged.stamp_duty == Decimal("0.00")
+
+ # No phantom redemption, and nothing left in the FIFO queue.
+ assert fifo.gains == []
+ assert fifo.balance == Decimal("0")
+
+ # No stamp duty claimed anywhere.
+ total_stamp = sum((ge.stamp_duty for ge in fifo.gains), Decimal("0"))
+ assert total_stamp == Decimal("0")
+
def _ltcg_entry(fy, fund, purchase_date, sale_date, units="100.000"):
"""Build a minimal LTCG GainEntry (EQUITY, held > 1yr) for the
diff --git a/tests/test_helpers.py b/tests/test_helpers.py
index b0b51c8..d19bc66 100644
--- a/tests/test_helpers.py
+++ b/tests/test_helpers.py
@@ -53,6 +53,13 @@ class TestTransactionType:
"Purchase SIPCheque Dishonoured - Instalment No 108",
Decimal("-1"),
) == (TransactionType.REVERSAL, None)
+ # A failed-SIP "payment not received" row carries negative units
+ # but is a reversal of a provisional purchase, not a redemption.
+ assert get_transaction_type(
+ "SIP Purchase151/Payment not received from investor Banker "
+ "Physical - Instalment No 1",
+ Decimal("-1.365"),
+ ) == (TransactionType.REVERSAL, None)
def test_dividends(self):
assert get_transaction_type(
EOF_R2E_TEST_PATCH
R2E_APPLY_RC=$?
if [ "$R2E_APPLY_RC" -ne 0 ]; then
echo "0.000000" > /logs/verifier/reward.txt
printf '%s' '{"reward": 0.0, "resolved": false, "parse_status": "test_patch_apply_failed"}' > /logs/verifier/reward-details.json
echo "R2E: test_patch failed to apply (rc=$R2E_APPLY_RC) — failing closed" >&2
exit 0
fi
( python -m pytest -v tests/test_gains.py tests/test_helpers.py ) > /logs/verifier/test_output.log 2>&1
TEST_EXIT_CODE=$?
cat /logs/verifier/test_output.log
python3 "$SCRIPT_DIR/verifier.py" --log /logs/verifier/test_output.log --f2p "$SCRIPT_DIR/f2p.json" --p2p "$SCRIPT_DIR/p2p.json" --test-cmds 'python -m pytest -v tests/test_gains.py tests/test_helpers.py' --exit-code "$TEST_EXIT_CODE" --out-dir /logs/verifier || { [ "$TEST_EXIT_CODE" -eq 0 ] && echo "1.0" > /logs/verifier/reward.txt || echo "0.0" > /logs/verifier/reward.txt; }
git checkout 220edcfd7a16552acbd604fe5892051e73fb30cb -- tests/test_gains.py tests/test_helpers.py || true
exit 0
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