Separately account unrealised gains and unrealised losses

config.example.yml

@@ -15,7 +15,7 @@ oci_account: OCI # Other Comprehensive Income
 separate_pandl: []
 
 # These accounts will automatically be populated on reports
-unrealized_gains: 'OCI:Unrealized Gains'
+unrealized_gains: ['OCI:Unrealized Gains', 'OCI: Unrealized Losses']
 
 accumulated_oci: 'Equity:Accumulated Other Comprehensive Income'
 current_year_oci: 'Equity:Current Year Other Comprehensive Income'

ledger_pyreport/accounting.py

@@ -47,39 +47,54 @@ def trial_balance(ledger, date, pstart, commodity, label=None):
 	
 	for account in set(list(r_date.keys()) + list(r_pstart.keys())):
 		if account in r_pstart:
-			tb_date.balances[account.name] = tb_date.get_balance(account) + r_pstart[account].postings[0].amount
-			if r_pstart[account].postings[1].account.is_income or r_pstart[account].postings[1].account.is_expense:
-				tb_date.balances[config['retained_earnings']] = tb_date.get_balance(ledger.get_account(config['retained_earnings'])) - r_pstart[account].postings[0].amount
-			elif r_pstart[account].postings[1].account.is_oci:
-				tb_date.balances[config['accumulated_oci']] = tb_date.get_balance(ledger.get_account(config['accumulated_oci'])) - r_pstart[account].postings[0].amount
-			else:
-				tb_date.balances[config['unrealized_gains']] = tb_date.get_balance(ledger.get_account(config['accumulated_oci'])) - r_pstart[account].postings[0].amount
-			
-			# Reversing entry
-			trn_reversal = r_pstart[account].reverse(None, pstart, '<Reversal of Unrealized Gains>')
-			ledger.transactions.insert(0, trn_reversal)
-			
-			tb_date.balances[account.name] = tb_date.get_balance(account) + trn_reversal.postings[0].amount
-			tb_date.balances[config['unrealized_gains']] = tb_date.get_balance(ledger.get_account(config['unrealized_gains'])) - trn_reversal.postings[0].amount
+			for trn in r_pstart[account]:
+				# Update/accumulate trial balances
+				tb_date.balances[account.name] = tb_date.get_balance(account) + trn.postings[0].amount
+				
+				if trn.postings[1].account.is_income or trn.postings[1].account.is_expense:
+					tb_date.balances[config['retained_earnings']] = tb_date.get_balance(ledger.get_account(config['retained_earnings'])) - trn.postings[0].amount
+				elif trn.postings[1].account.is_oci:
+					tb_date.balances[config['accumulated_oci']] = tb_date.get_balance(ledger.get_account(config['accumulated_oci'])) - trn.postings[0].amount
+				else:
+					tb_date.balances[trn.postings[1].account.name] = tb_date.get_balance(trn.postings[1].account) - trn.postings[0].amount
+				
+				# Reversing entry
+				trn_reversal = trn.reverse(None, pstart, '<Reversal of {}>'.format(trn.description[1:-1]))
+				ledger.transactions.insert(0, trn_reversal)
+				
+				tb_date.balances[account.name] = tb_date.get_balance(account) + trn_reversal.postings[0].amount
+				tb_date.balances[trn_reversal.postings[1].account.name] = tb_date.get_balance(trn_reversal.postings[1].account) - trn_reversal.postings[0].amount
 		
 		if account in r_date:
-			tb_date.balances[account.name] = tb_date.get_balance(account) + r_date[account].postings[0].amount
-			tb_date.balances[config['unrealized_gains']] = tb_date.get_balance(ledger.get_account(config['unrealized_gains'])) - r_date[account].postings[0].amount
+			for trn in r_date[account]:
+				# Update trial balances
+				tb_date.balances[account.name] = tb_date.get_balance(account) + trn.postings[0].amount
+				tb_date.balances[trn.postings[1].account.name] = tb_date.get_balance(trn.postings[1].account) - trn.postings[0].amount
 	
 	return tb_date
 
 # Adjust (in place) a trial balance for unrealized gains without accumulating OCI
 def _add_unrealized_gains(tb, commodity):
 	results = {}
-	unrealized_gain_account = tb.ledger.get_account(config['unrealized_gains'])
+	unrealized_gain_account = tb.ledger.get_account(config['unrealized_gains'][0])
+	unrealized_loss_account = tb.ledger.get_account(config['unrealized_gains'][1])
 	
 	for account in list(tb.ledger.accounts.values()):
 		if not account.is_market:
 			continue
 		
-		total_cost = tb.get_balance(account).exchange(commodity, True)
-		total_market = tb.get_balance(account).exchange(commodity, False, tb.date, tb.ledger)
-		unrealized_gain = total_market - total_cost
+		unrealized_gain = Amount(0, commodity)
+		unrealized_loss = Amount(0, commodity)
+		
+		for amount in tb.get_balance(account).amounts:
+			amt_cost = amount.exchange(commodity, True)
+			amt_market = amount.exchange(commodity, False, date=tb.date, ledger=tb.ledger)
+			amt_gain = amt_market - amt_cost
+			
+			if amt_gain > 0:
+				unrealized_gain += amt_gain
+			if amt_gain < 0:
+				unrealized_loss += amt_gain
 		
 		if unrealized_gain != 0:
 			transaction = Transaction(tb.ledger, None, tb.date, '<Unrealized Gains>')
@@ -87,7 +102,15 @@ def _add_unrealized_gains(tb, commodity):
 			transaction.postings.append(Posting(transaction, unrealized_gain_account, -unrealized_gain))
 			tb.ledger.transactions.append(transaction)
 			
-			results[account] = transaction
+			results[account] = results.get(account, []) + [transaction]
+		
+		if unrealized_loss != 0:
+			transaction = Transaction(tb.ledger, None, tb.date, '<Unrealized Losses>')
+			transaction.postings.append(Posting(transaction, account, unrealized_loss))
+			transaction.postings.append(Posting(transaction, unrealized_loss_account, -unrealized_loss))
+			tb.ledger.transactions.append(transaction)
+			
+			results[account] = results.get(account, []) + [transaction]
 	
 	return tb, results
 

ledger_pyreport/model.py

@@ -267,7 +267,7 @@ class Amount:
 	def __rsub__(self, other):
 		return Amount(other - self.amount, self.commodity)
 	
-	def exchange(self, commodity, is_cost, price=None):
+	def exchange(self, commodity, is_cost, price=None, date=None, ledger=None):
 		if self.commodity.name == commodity.name:
 			return Amount(self)
 		
@@ -277,6 +277,16 @@ class Amount:
 		if price:
 			return Amount(self.amount * price.amount, commodity)
 		
+		if date and ledger:
+			if any(p[1] == self.commodity.name for p in ledger.prices):
+				# This commodity has price information
+				# Measured at fair value
+				return self.exchange(commodity, is_cost, ledger.get_price(self.commodity, commodity, date))
+			else:
+				# This commodity has no price information
+				# Measured at historical cost
+				return self.exchange(commodity, True)
+		
 		raise TypeError('Cannot exchange {} to {}'.format(self.commodity, commodity))
 	
 	@property
@@ -308,14 +318,7 @@ class Balance:
 			if is_cost or amount.commodity.name == commodity.name:
 				result += amount.exchange(commodity, is_cost)
 			else:
-				if any(p[1] == amount.commodity.name for p in ledger.prices):
-					# This commodity has price information
-					# Measured at fair value
-					result += amount.exchange(commodity, is_cost, ledger.get_price(amount.commodity, commodity, date))
-				else:
-					# This commodity has no price information
-					# Measured at historical cost
-					result += amount.exchange(commodity, True)
+				result += amount.exchange(commodity, is_cost, date=date, ledger=ledger)
 		return result
 	
 	def __neg__(self):