report

Module for financial statements and reports.

Classes:

• BalanceSheet –

  Class representing a balance sheet.

• IncomeStatement –

  Class representing an income statement.

• Report –

  Class for generating financial reports.

• Statement –

  Abstract base class for statements.

• TrialBalance –

  Class representing a trial balance.

BalanceSheet dataclass

BalanceSheet(
    assets: AccountBalances,
    liabilities: AccountBalances,
    equities: AccountBalances,
)

Bases: Statement

Class representing a balance sheet.

Methods:

• accept –

  Accept a StatementVisitor to generate a view of the statement.

• from_ledger –

  Create a BalanceSheet from the given ledger.

accept

accept(visitor: StatementVisitor) -> str

Accept a StatementVisitor to generate a view of the statement.

from_ledger classmethod

from_ledger(ledger: Ledger) -> BalanceSheet

Create a BalanceSheet from the given ledger.

IncomeStatement dataclass

IncomeStatement(
    income: AccountBalances, expenses: AccountBalances
)

Bases: Statement

Class representing an income statement.

Methods:

• accept –

  Accept a StatementVisitor to generate a view of the statement.

• from_ledger –

  Create an IncomeStatement from the given ledger.

accept

accept(visitor: StatementVisitor) -> str

Accept a StatementVisitor to generate a view of the statement.

from_ledger classmethod

from_ledger(ledger: Ledger) -> IncomeStatement

Create an IncomeStatement from the given ledger.

Report

Report(
    ledger: Ledger, viewer: StatementVisitor, date: date
)

Class for generating financial reports.

Methods:

• get_cet1 –

  Calculate and return the bank's CET1 capital.

• get_cet1_ratio –

  Calculate and return the bank's CET1 ratio.

• get_liquidity_coverage_ratio –

  Calculate and return the bank's Liquidity Coverage Ratio (LCR).

• get_net_stable_funding_ratio –

  Calculate and return the bank's Net Stable Funding Ratio (NSFR).

• get_tier1_capital_ratio –

  Calculate and return the bank's Tier 1 capital ratio.

• get_total_assets –

  Calculate and return the bank's total assets.

• get_total_capital_ratio –

  Calculate and return the bank's total capital ratio.

• get_total_equity –

  Calculate and return the bank's total equity.

• get_total_liabilities –

  Calculate and return the bank's total liabilities.

• print_balance_sheet –

  Generate the balance sheet view.

• print_income_statement –

  Generate the income statement view.

• print_trial_balance –

  Generate the trial balance view.

get_cet1

get_cet1() -> float

Calculate and return the bank's CET1 capital.

get_cet1_ratio

get_cet1_ratio() -> float

Calculate and return the bank's CET1 ratio.

get_liquidity_coverage_ratio

get_liquidity_coverage_ratio() -> float

Calculate and return the bank's Liquidity Coverage Ratio (LCR).

get_net_stable_funding_ratio

get_net_stable_funding_ratio() -> float

Calculate and return the bank's Net Stable Funding Ratio (NSFR).

get_tier1_capital_ratio

get_tier1_capital_ratio() -> float

Calculate and return the bank's Tier 1 capital ratio.

get_total_assets

get_total_assets() -> float

Calculate and return the bank's total assets.

get_total_capital_ratio

get_total_capital_ratio() -> float

Calculate and return the bank's total capital ratio.

get_total_equity

get_total_equity() -> float

Calculate and return the bank's total equity.

get_total_liabilities

get_total_liabilities() -> float

Calculate and return the bank's total liabilities.

print_balance_sheet

print_balance_sheet() -> None

Generate the balance sheet view.

print_income_statement

print_income_statement() -> None

Generate the income statement view.

print_trial_balance

print_trial_balance() -> None

Generate the trial balance view.

Statement

Bases: ABC

Abstract base class for statements.

Methods:

• accept –

  Accept a StatementVisitor to generate a view of the statement.

• from_ledger –

  Create a statement from the given ledger.

accept abstractmethod

accept(visitor: StatementVisitor) -> str

Accept a StatementVisitor to generate a view of the statement.

from_ledger abstractmethod classmethod

from_ledger(ledger: Ledger) -> Statement

Create a statement from the given ledger.

TrialBalance

Bases: UserDict['TAccount', tuple[float, float]], Statement

Class representing a trial balance.

Methods:

• accept –

  Accept a StatementVisitor to generate a view of the statement.

• from_ledger –

  Create a TrialBalance from the given ledger.

• get_credit_and_debit_values –

  Get the debit and credit values for the given account.

accept

accept(visitor: StatementVisitor) -> str

Accept a StatementVisitor to generate a view of the statement.

from_ledger classmethod

from_ledger(ledger: Ledger) -> TrialBalance

Create a TrialBalance from the given ledger.

get_credit_and_debit_values staticmethod

get_credit_and_debit_values(
    account: TAccount,
) -> tuple[float, float]

Get the debit and credit values for the given account.