"""Tests for IPSAS presentation layer."""

import pytest
from fqbm.state import FQBMState
from fqbm.ipsas.presentation import (
    statement_of_financial_position,
    budget_vs_actual_structure,
)


def test_statement_of_financial_position_central_bank():
    state = FQBMState(B=100, R=50, C=30, E_cb=20)
    df = statement_of_financial_position(state, entity="central_bank")
    assert "Line item" in df.columns
    assert "Amount" in df.columns
    total_assets = df[df["Line item"] == "TOTAL ASSETS"]["Amount"].iloc[0]
    assert total_assets == 100
    total_liab = df[df["Line item"] == "TOTAL LIABILITIES AND NET ASSETS"]["Amount"].iloc[0]
    assert total_liab == 30 + 50 + 20


def test_statement_of_financial_position_commercial_bank():
    state = FQBMState(Loans=900, Deposits=800, E_b=100)
    df = statement_of_financial_position(state, entity="commercial_bank")
    total_assets = df[df["Line item"] == "TOTAL ASSETS"]["Amount"].iloc[0]
    assert total_assets == 900
    total_liab = df[df["Line item"] == "TOTAL LIABILITIES AND NET ASSETS"]["Amount"].iloc[0]
    assert total_liab == 800 + 100


def test_statement_of_financial_position_consolidated():
    state = FQBMState(B=50, R=100, C=20, Loans=500, Deposits=480, E_cb=50, E_b=100)
    df = statement_of_financial_position(state, entity="consolidated")
    total_assets = df[df["Line item"] == "TOTAL ASSETS"]["Amount"].iloc[0]
    assert total_assets == 50 + 100 + 500
    total_liab = df[df["Line item"] == "TOTAL LIABILITIES AND NET ASSETS"]["Amount"].iloc[0]
    assert total_liab == 20 + 480 + 50 + 100


def test_budget_vs_actual_structure():
    df = budget_vs_actual_structure()
    assert "Original budget" in df.columns
    assert "Final budget" in df.columns
    assert "Actual" in df.columns
    assert "Variance" in df.columns
    assert "Material (Y/N)" in df.columns
    assert len(df) >= 6
    assert df.attrs.get("ipsas_24") is True


def test_budget_vs_actual_custom_lines():
    df = budget_vs_actual_structure(line_items=["Revenue", "Expense"])
    assert list(df["Line item"]) == ["Revenue", "Expense"]
    assert df["Actual"].isna().all()


def test_cash_flow_statement_structure():
    from fqbm.ipsas.presentation import cash_flow_statement_structure
    df = cash_flow_statement_structure()
    assert "Category" in df.columns
    assert "Line item" in df.columns
    assert "Amount" in df.columns
    assert df.attrs.get("ipsas_2") is True
    cats = set(df["Category"].dropna().unique())
    assert "Operating" in cats
    assert "Investing" in cats
    assert "Financing" in cats


def test_statement_of_financial_performance_structure():
    from fqbm.ipsas.presentation import statement_of_financial_performance_structure
    df = statement_of_financial_performance_structure()
    assert "Line item" in df.columns
    assert "Amount" in df.columns
    assert df.attrs.get("ipsas_1_performance") is True
    assert "Revenue" in " ".join(df["Line item"].astype(str))


def test_notes_to_financial_statements_structure():
    from fqbm.ipsas.presentation import notes_to_financial_statements_structure
    df = notes_to_financial_statements_structure()
    assert "Note" in df.columns
    assert "Title" in df.columns
    assert "Content" in df.columns
    assert df.attrs.get("notes_template") is True
    assert len(df) >= 5


def test_statement_of_financial_position_comparative():
    from fqbm.ipsas.presentation import statement_of_financial_position_comparative
    prior = FQBMState(B=80, R=40, Loans=400, Deposits=380, E_b=20)
    current = FQBMState(B=90, R=45, Loans=420, Deposits=398, E_b=22)
    df = statement_of_financial_position_comparative(prior, current, entity="commercial_bank")
    assert "Prior" in df.columns
    assert "Current" in df.columns
    assert "Change" in df.columns
    assert df.attrs.get("comparative") is True
    # Change should equal Current - Prior for numeric rows
    num_mask = df["Prior"].apply(lambda x: isinstance(x, (int, float)))
    if num_mask.any():
        assert (df.loc[num_mask, "Current"] - df.loc[num_mask, "Prior"] - df.loc[num_mask, "Change"]).abs().max() < 1e-6


def test_maturity_risk_disclosure_structure():
    from fqbm.ipsas.presentation import maturity_risk_disclosure_structure
    df = maturity_risk_disclosure_structure()
    assert "0-1Y" in df.columns
    assert "1-5Y" in df.columns
    assert "Interest rate +100bp" in df.columns
    assert "ECL" in df.columns
    assert df.attrs.get("maturity_risk_disclosure") is True