Initial commit
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206
src/core/accounting/accounting-standards.service.ts
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206
src/core/accounting/accounting-standards.service.ts
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@@ -0,0 +1,206 @@
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// DBIS Accounting Standards Service
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// Fair value marking, commodity feed integration
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import prisma from '@/shared/database/prisma';
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import { Decimal } from '@prisma/client/runtime/library';
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export interface ValuationData {
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assetType: string;
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assetId: string;
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fairValue: number;
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currencyCode: string;
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valuationDate: Date;
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source: string;
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}
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export class AccountingStandardsService {
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/**
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* Get valuation rule for asset type
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*/
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async getValuationRule(assetType: string) {
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return await prisma.valuationRule.findFirst({
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where: {
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assetType,
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status: 'active',
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effectiveDate: {
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lte: new Date(),
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},
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OR: [
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{ expiryDate: null },
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{ expiryDate: { gte: new Date() } },
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],
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},
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orderBy: { effectiveDate: 'desc' },
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});
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}
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/**
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* Mark asset to fair value
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*/
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async markToFairValue(assetId: string, assetType: string, fairValue: number, currencyCode: string) {
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const rule = await this.getValuationRule(assetType);
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if (!rule) {
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throw new Error(`No valuation rule found for asset type: ${assetType}`);
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}
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// Update asset value based on type
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switch (assetType) {
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case 'commodity':
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await this.updateCommodityValue(assetId, fairValue);
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break;
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case 'security':
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await this.updateSecurityValue(assetId, fairValue);
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break;
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case 'fiat':
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case 'cbdc':
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// Fiat and CBDC are already at fair value
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break;
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default:
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throw new Error(`Unsupported asset type for fair value marking: ${assetType}`);
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}
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// Log valuation
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await prisma.auditLog.create({
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data: {
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eventType: 'valuation',
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entityType: assetType,
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entityId: assetId,
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action: 'mark_to_fair_value',
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details: {
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fairValue,
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currencyCode,
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valuationMethod: rule.valuationMethod,
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timestamp: new Date(),
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},
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},
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});
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}
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/**
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* Update commodity value
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*/
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private async updateCommodityValue(commodityId: string, fairValue: number) {
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// In production, would update commodity price
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// For now, update commodity spot price if exists
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const commodity = await prisma.commodity.findFirst({
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where: {
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id: commodityId,
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},
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});
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if (commodity) {
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await prisma.commodity.update({
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where: { id: commodityId },
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data: {
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spotPrice: new Decimal(fairValue),
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lastUpdated: new Date(),
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},
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});
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}
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}
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/**
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* Update security value
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*/
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private async updateSecurityValue(securityId: string, fairValue: number) {
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const security = await prisma.security.findFirst({
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where: {
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securityId,
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},
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});
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if (security) {
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await prisma.security.update({
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where: { id: security.id },
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data: {
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price: new Decimal(fairValue),
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updatedAt: new Date(),
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},
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});
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}
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}
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/**
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* Get commodity feed price
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*/
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async getCommodityFeedPrice(commodityType: string, unit: string): Promise<number | null> {
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const commodity = await prisma.commodity.findUnique({
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where: {
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commodityType_unit: {
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commodityType,
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unit,
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},
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},
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});
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if (!commodity) {
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return null;
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}
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return parseFloat(commodity.spotPrice.toString());
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}
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/**
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* Get FX reference rate
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*/
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async getFXReferenceRate(baseCurrency: string, quoteCurrency: string): Promise<number | null> {
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const fxPair = await prisma.fxPair.findFirst({
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where: {
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OR: [
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{
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baseCurrency,
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quoteCurrency,
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},
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{
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baseCurrency: quoteCurrency,
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quoteCurrency: baseCurrency,
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},
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],
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status: 'active',
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},
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include: {
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trades: {
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where: {
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status: 'settled',
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},
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orderBy: { timestampUtc: 'desc' },
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take: 1,
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},
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},
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});
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if (!fxPair || fxPair.trades.length === 0) {
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return null;
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}
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return parseFloat(fxPair.trades[0].price.toString());
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}
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/**
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* Create valuation rule
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*/
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async createValuationRule(
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assetType: string,
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valuationMethod: string,
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feedSource?: string,
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updateFrequency: string = 'real_time'
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) {
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return await prisma.valuationRule.create({
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data: {
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id: require('uuid').v4(),
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ruleId: require('uuid').v4(),
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assetType,
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valuationMethod,
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feedSource,
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updateFrequency,
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status: 'active',
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effectiveDate: new Date(),
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},
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});
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}
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}
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export const accountingStandardsService = new AccountingStandardsService();
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422
src/core/accounting/reporting-engine.service.ts
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422
src/core/accounting/reporting-engine.service.ts
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@@ -0,0 +1,422 @@
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// DBIS Reporting Engine Service
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// Generate consolidated statements, SCB reports
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import { Decimal } from '@prisma/client/runtime/library';
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import { v4 as uuidv4 } from 'uuid';
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import { accountService } from '@/core/accounts/account.service';
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import { treasuryService } from '@/core/treasury/treasury.service';
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import prisma from '@/shared/database/prisma';
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export interface ConsolidatedStatementData {
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statementType: string;
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periodStart: Date;
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periodEnd: Date;
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}
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export interface SovereignReportData {
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sovereignBankId: string;
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reportType: string;
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reportPeriod: string;
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reportDate: Date;
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}
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export class ReportingEngineService {
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/**
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* Generate Consolidated Sovereign Liquidity Report (CSLR)
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*/
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async generateCSLR(periodStart: Date, periodEnd: Date) {
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const banks = await prisma.sovereignBank.findMany({
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where: { status: 'active' },
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include: {
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liquidityPools: true,
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accounts: true,
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},
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});
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const consolidatedData: Record<string, unknown> = {
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periodStart,
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periodEnd,
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reportDate: new Date(),
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totalBanks: banks.length,
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liquidityByCurrency: {},
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totalLiquidity: 0,
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bankDetails: [],
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};
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for (const bank of banks) {
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const bankLiquidity = bank.liquidityPools.reduce(
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(sum, pool) => sum + parseFloat(pool.totalLiquidity.toString()),
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0
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);
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const lcr = await treasuryService.calculateLCR(bank.id);
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const nsfr = await treasuryService.calculateNSFR(bank.id);
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consolidatedData.bankDetails.push({
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sovereignBankId: bank.id,
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sovereignCode: bank.sovereignCode,
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name: bank.name,
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totalLiquidity: bankLiquidity,
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lcr,
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nsfr,
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});
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// Aggregate by currency
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for (const pool of bank.liquidityPools) {
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const currency = pool.currencyCode;
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if (!consolidatedData.liquidityByCurrency[currency]) {
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consolidatedData.liquidityByCurrency[currency] = 0;
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}
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consolidatedData.liquidityByCurrency[currency] += parseFloat(pool.totalLiquidity.toString());
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}
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consolidatedData.totalLiquidity += bankLiquidity;
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}
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const statement = await prisma.consolidatedStatement.create({
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data: {
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id: uuidv4(),
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statementId: uuidv4(),
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statementType: 'CSLR',
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reportDate: new Date(),
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periodStart,
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periodEnd,
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status: 'final',
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statementData: consolidatedData,
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publishedAt: new Date(),
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},
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});
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return statement;
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}
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/**
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* Generate Cross-Border Settlement Exposures Report
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*/
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async generateCrossBorderExposureReport(periodStart: Date, periodEnd: Date) {
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const settlements = await prisma.ledgerEntry.findMany({
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where: {
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timestampUtc: {
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gte: periodStart,
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lte: periodEnd,
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},
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status: 'settled',
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},
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include: {
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debitAccount: {
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include: {
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sovereignBank: true,
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},
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},
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creditAccount: {
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include: {
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sovereignBank: true,
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},
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},
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},
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});
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const exposures: Record<string, unknown> = {};
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const bankPairs: Record<string, number> = {};
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for (const settlement of settlements) {
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const debitBank = settlement.debitAccount.sovereignBank.sovereignCode;
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const creditBank = settlement.creditAccount.sovereignBank.sovereignCode;
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if (debitBank !== creditBank) {
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const pairKey = `${debitBank}_${creditBank}`;
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const amount = parseFloat(settlement.amount.toString());
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if (!bankPairs[pairKey]) {
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bankPairs[pairKey] = 0;
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}
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bankPairs[pairKey] += amount;
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// Track exposure by bank
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if (!exposures[debitBank]) {
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exposures[debitBank] = { outbound: 0, inbound: 0 };
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}
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if (!exposures[creditBank]) {
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exposures[creditBank] = { outbound: 0, inbound: 0 };
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}
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exposures[debitBank].outbound += amount;
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exposures[creditBank].inbound += amount;
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}
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}
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const reportData = {
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periodStart,
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periodEnd,
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reportDate: new Date(),
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totalCrossBorderSettlements: settlements.filter(
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(s) => s.debitAccount.sovereignBankId !== s.creditAccount.sovereignBankId
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).length,
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exposures,
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bankPairs,
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};
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const statement = await prisma.consolidatedStatement.create({
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data: {
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id: uuidv4(),
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statementId: uuidv4(),
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statementType: 'CrossBorderExposure',
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reportDate: new Date(),
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periodStart,
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periodEnd,
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status: 'final',
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statementData: reportData,
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publishedAt: new Date(),
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},
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});
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return statement;
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}
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/**
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* Generate CBDC Reserve Adequacy Statement
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*/
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async generateCBDCReserveAdequacy(periodStart: Date, periodEnd: Date) {
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const cbdcIssuances = await prisma.cbdcIssuance.findMany({
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where: {
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timestampUtc: {
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gte: periodStart,
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lte: periodEnd,
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},
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},
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include: {
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sovereignBank: true,
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},
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});
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const adequacyData: Record<string, unknown> = {
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periodStart,
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periodEnd,
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reportDate: new Date(),
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totalIssuances: cbdcIssuances.length,
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bankAdequacy: [],
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totalCBDCIssued: 0,
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totalReserveBacking: 0,
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};
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for (const issuance of cbdcIssuances) {
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const bankIssuances = cbdcIssuances.filter(
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(i) => i.sovereignBankId === issuance.sovereignBankId
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);
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const totalIssued = bankIssuances.reduce(
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(sum, i) => sum + parseFloat(i.amountMinted.toString()),
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0
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);
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const totalBacking = bankIssuances.reduce(
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(sum, i) => sum + parseFloat(i.reserveBacking?.toString() || '0'),
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0
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);
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adequacyData.bankAdequacy.push({
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sovereignBankId: issuance.sovereignBankId,
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sovereignCode: issuance.sovereignBank.sovereignCode,
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totalCBDCIssued: totalIssued,
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totalReserveBacking: totalBacking,
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adequacyRatio: totalBacking > 0 ? totalIssued / totalBacking : 0,
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});
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adequacyData.totalCBDCIssued += totalIssued;
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adequacyData.totalReserveBacking += totalBacking;
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}
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const statement = await prisma.consolidatedStatement.create({
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data: {
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id: uuidv4(),
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statementId: uuidv4(),
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statementType: 'CBDCReserveAdequacy',
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reportDate: new Date(),
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periodStart,
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periodEnd,
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status: 'final',
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statementData: adequacyData,
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publishedAt: new Date(),
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},
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});
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return statement;
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}
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/**
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* Generate SCB daily liquidity window report
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*/
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async generateDailyLiquidityReport(sovereignBankId: string, reportDate: Date) {
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const lcr = await treasuryService.calculateLCR(sovereignBankId);
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const nsfr = await treasuryService.calculateNSFR(sovereignBankId);
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const accounts = await accountService.getAccountsBySovereign(sovereignBankId);
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const liquidityData = {
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reportDate,
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lcr,
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nsfr,
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totalAccounts: accounts.length,
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totalBalance: accounts.reduce((sum, acc) => sum + parseFloat(acc.balance), 0),
|
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availableBalance: accounts.reduce((sum, acc) => sum + parseFloat(acc.availableBalance), 0),
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reservedBalance: accounts.reduce((sum, acc) => sum + parseFloat(acc.reservedBalance), 0),
|
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};
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const report = await prisma.sovereignReport.create({
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data: {
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id: uuidv4(),
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sovereignBankId,
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reportId: uuidv4(),
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reportType: 'daily_liquidity',
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reportPeriod: 'daily',
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reportDate,
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dueDate: new Date(reportDate.getTime() + 24 * 60 * 60 * 1000), // Next day
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status: 'submitted',
|
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reportData: liquidityData,
|
||||
submittedAt: new Date(),
|
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},
|
||||
});
|
||||
|
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return report;
|
||||
}
|
||||
|
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/**
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* Generate SCB weekly FX reserve update
|
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*/
|
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async generateWeeklyFXReserveReport(sovereignBankId: string, reportDate: Date) {
|
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const accounts = await accountService.getAccountsBySovereign(sovereignBankId);
|
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const fxReserves: Record<string, number> = {};
|
||||
|
||||
for (const account of accounts) {
|
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if (account.assetType === 'fiat' || account.assetType === 'cbdc') {
|
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if (!fxReserves[account.currencyCode]) {
|
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fxReserves[account.currencyCode] = 0;
|
||||
}
|
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fxReserves[account.currencyCode] += parseFloat(account.balance);
|
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}
|
||||
}
|
||||
|
||||
const report = await prisma.sovereignReport.create({
|
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data: {
|
||||
id: uuidv4(),
|
||||
sovereignBankId,
|
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reportId: uuidv4(),
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||||
reportType: 'weekly_fx_reserve',
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reportPeriod: 'weekly',
|
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reportDate,
|
||||
dueDate: new Date(reportDate.getTime() + 7 * 24 * 60 * 60 * 1000), // Next week
|
||||
status: 'submitted',
|
||||
reportData: {
|
||||
reportDate,
|
||||
fxReserves,
|
||||
totalReserves: Object.values(fxReserves).reduce((sum, val) => sum + val, 0),
|
||||
},
|
||||
submittedAt: new Date(),
|
||||
},
|
||||
});
|
||||
|
||||
return report;
|
||||
}
|
||||
|
||||
/**
|
||||
* Generate SCB monthly AML compliance results
|
||||
*/
|
||||
async generateMonthlyAMLComplianceReport(sovereignBankId: string, reportDate: Date) {
|
||||
const monthStart = new Date(reportDate.getFullYear(), reportDate.getMonth(), 1);
|
||||
const monthEnd = new Date(reportDate.getFullYear(), reportDate.getMonth() + 1, 0);
|
||||
|
||||
const complianceRecords = await prisma.complianceRecord.findMany({
|
||||
where: {
|
||||
sovereignBankId,
|
||||
createdAt: {
|
||||
gte: monthStart,
|
||||
lte: monthEnd,
|
||||
},
|
||||
},
|
||||
});
|
||||
|
||||
const reportData = {
|
||||
reportDate,
|
||||
monthStart,
|
||||
monthEnd,
|
||||
totalChecks: complianceRecords.length,
|
||||
clearCount: complianceRecords.filter((r) => r.status === 'clear').length,
|
||||
flaggedCount: complianceRecords.filter((r) => r.status === 'flagged').length,
|
||||
blockedCount: complianceRecords.filter((r) => r.status === 'blocked').length,
|
||||
averageRiskScore: complianceRecords.length > 0
|
||||
? complianceRecords.reduce((sum, r) => sum + r.riskScore, 0) / complianceRecords.length
|
||||
: 0,
|
||||
};
|
||||
|
||||
const report = await prisma.sovereignReport.create({
|
||||
data: {
|
||||
id: uuidv4(),
|
||||
sovereignBankId,
|
||||
reportId: uuidv4(),
|
||||
reportType: 'monthly_aml_compliance',
|
||||
reportPeriod: 'monthly',
|
||||
reportDate,
|
||||
dueDate: new Date(reportDate.getFullYear(), reportDate.getMonth() + 1, 15), // 15th of next month
|
||||
status: 'submitted',
|
||||
reportData,
|
||||
submittedAt: new Date(),
|
||||
},
|
||||
});
|
||||
|
||||
return report;
|
||||
}
|
||||
|
||||
/**
|
||||
* Generate SCB quarterly CBDC issuance audit
|
||||
*/
|
||||
async generateQuarterlyCBDCAudit(sovereignBankId: string, reportDate: Date) {
|
||||
const quarterStart = new Date(reportDate.getFullYear(), Math.floor(reportDate.getMonth() / 3) * 3, 1);
|
||||
const quarterEnd = new Date(reportDate.getFullYear(), Math.floor(reportDate.getMonth() / 3) * 3 + 3, 0);
|
||||
|
||||
const issuances = await prisma.cbdcIssuance.findMany({
|
||||
where: {
|
||||
sovereignBankId,
|
||||
timestampUtc: {
|
||||
gte: quarterStart,
|
||||
lte: quarterEnd,
|
||||
},
|
||||
},
|
||||
});
|
||||
|
||||
const reportData = {
|
||||
reportDate,
|
||||
quarterStart,
|
||||
quarterEnd,
|
||||
totalIssuances: issuances.length,
|
||||
totalMinted: issuances.reduce((sum, i) => sum + parseFloat(i.amountMinted.toString()), 0),
|
||||
totalBurned: issuances.reduce((sum, i) => sum + parseFloat(i.amountBurned.toString()), 0),
|
||||
netChange: issuances.reduce((sum, i) => sum + parseFloat(i.netChange.toString()), 0),
|
||||
issuances: issuances.map((i) => ({
|
||||
recordId: i.recordId,
|
||||
operationType: i.operationType,
|
||||
amountMinted: parseFloat(i.amountMinted.toString()),
|
||||
amountBurned: parseFloat(i.amountBurned.toString()),
|
||||
reserveBacking: i.reserveBacking ? parseFloat(i.reserveBacking.toString()) : null,
|
||||
timestampUtc: i.timestampUtc,
|
||||
})),
|
||||
};
|
||||
|
||||
const report = await prisma.sovereignReport.create({
|
||||
data: {
|
||||
id: uuidv4(),
|
||||
sovereignBankId,
|
||||
reportId: uuidv4(),
|
||||
reportType: 'quarterly_cbdc_audit',
|
||||
reportPeriod: 'quarterly',
|
||||
reportDate,
|
||||
dueDate: new Date(reportDate.getFullYear(), Math.floor(reportDate.getMonth() / 3) * 3 + 3, 15),
|
||||
status: 'submitted',
|
||||
reportData,
|
||||
submittedAt: new Date(),
|
||||
},
|
||||
});
|
||||
|
||||
return report;
|
||||
}
|
||||
}
|
||||
|
||||
export const reportingEngineService = new ReportingEngineService();
|
||||
|
||||
192
src/core/accounting/valuation.service.ts
Normal file
192
src/core/accounting/valuation.service.ts
Normal file
@@ -0,0 +1,192 @@
|
||||
// Valuation Service
|
||||
// Real-time fair value calculation
|
||||
|
||||
import prisma from '@/shared/database/prisma';
|
||||
import { Decimal } from '@prisma/client/runtime/library';
|
||||
import { accountingStandardsService } from './accounting-standards.service';
|
||||
|
||||
|
||||
export class ValuationService {
|
||||
/**
|
||||
* Calculate real-time fair value for an asset
|
||||
*/
|
||||
async calculateFairValue(assetType: string, assetId: string, currencyCode: string): Promise<number> {
|
||||
const rule = await accountingStandardsService.getValuationRule(assetType);
|
||||
|
||||
if (!rule) {
|
||||
throw new Error(`No valuation rule found for asset type: ${assetType}`);
|
||||
}
|
||||
|
||||
switch (rule.valuationMethod) {
|
||||
case 'fair_value':
|
||||
return await this.calculateFairValueDirect(assetType, assetId, currencyCode);
|
||||
case 'commodity_feed':
|
||||
return await this.calculateFromCommodityFeed(assetType, assetId, currencyCode);
|
||||
case 'fx_reference_rate':
|
||||
return await this.calculateFromFXRate(assetType, assetId, currencyCode);
|
||||
default:
|
||||
throw new Error(`Unsupported valuation method: ${rule.valuationMethod}`);
|
||||
}
|
||||
}
|
||||
|
||||
/**
|
||||
* Calculate fair value directly (for fiat, CBDC)
|
||||
*/
|
||||
private async calculateFairValueDirect(
|
||||
assetType: string,
|
||||
assetId: string,
|
||||
currencyCode: string
|
||||
): Promise<number> {
|
||||
if (assetType === 'fiat' || assetType === 'cbdc') {
|
||||
// Fiat and CBDC are already at fair value (1:1)
|
||||
const account = await prisma.bankAccount.findUnique({
|
||||
where: { id: assetId },
|
||||
});
|
||||
|
||||
if (account) {
|
||||
return parseFloat(account.balance.toString());
|
||||
}
|
||||
}
|
||||
|
||||
throw new Error(`Cannot calculate fair value directly for asset type: ${assetType}`);
|
||||
}
|
||||
|
||||
/**
|
||||
* Calculate from commodity feed
|
||||
*/
|
||||
private async calculateFromCommodityFeed(
|
||||
assetType: string,
|
||||
assetId: string,
|
||||
currencyCode: string
|
||||
): Promise<number> {
|
||||
if (assetType !== 'commodity') {
|
||||
throw new Error('Commodity feed valuation only applies to commodities');
|
||||
}
|
||||
|
||||
// Get commodity
|
||||
const commodity = await prisma.commodity.findFirst({
|
||||
where: { id: assetId },
|
||||
});
|
||||
|
||||
if (!commodity) {
|
||||
throw new Error(`Commodity not found: ${assetId}`);
|
||||
}
|
||||
|
||||
// Get current price from feed
|
||||
const price = await accountingStandardsService.getCommodityFeedPrice(
|
||||
commodity.commodityType,
|
||||
commodity.unit
|
||||
);
|
||||
|
||||
if (!price) {
|
||||
throw new Error(`No price feed available for commodity: ${commodity.commodityType}`);
|
||||
}
|
||||
|
||||
// Get quantity from account or sub-ledger
|
||||
const account = await prisma.bankAccount.findFirst({
|
||||
where: {
|
||||
assetType: 'commodity',
|
||||
currencyCode: commodity.commodityType,
|
||||
},
|
||||
});
|
||||
|
||||
const quantity = account ? parseFloat(account.balance.toString()) : 0;
|
||||
|
||||
return price * quantity;
|
||||
}
|
||||
|
||||
/**
|
||||
* Calculate from FX reference rate
|
||||
*/
|
||||
private async calculateFromFXRate(
|
||||
assetType: string,
|
||||
assetId: string,
|
||||
currencyCode: string
|
||||
): Promise<number> {
|
||||
// Get account
|
||||
const account = await prisma.bankAccount.findUnique({
|
||||
where: { id: assetId },
|
||||
});
|
||||
|
||||
if (!account) {
|
||||
throw new Error(`Account not found: ${assetId}`);
|
||||
}
|
||||
|
||||
const baseAmount = parseFloat(account.balance.toString());
|
||||
|
||||
// If account currency matches target currency, no conversion needed
|
||||
if (account.currencyCode === currencyCode) {
|
||||
return baseAmount;
|
||||
}
|
||||
|
||||
// Get FX rate
|
||||
const fxRate = await accountingStandardsService.getFXReferenceRate(
|
||||
account.currencyCode,
|
||||
currencyCode
|
||||
);
|
||||
|
||||
if (!fxRate) {
|
||||
throw new Error(
|
||||
`No FX rate available for ${account.currencyCode}/${currencyCode}`
|
||||
);
|
||||
}
|
||||
|
||||
return baseAmount * fxRate;
|
||||
}
|
||||
|
||||
/**
|
||||
* Mark all assets to fair value (batch operation)
|
||||
*/
|
||||
async markAllToFairValue(sovereignBankId?: string) {
|
||||
const where: { assetType?: string; sovereignBankId?: string } = {};
|
||||
|
||||
if (sovereignBankId) {
|
||||
where.sovereignBankId = sovereignBankId;
|
||||
}
|
||||
|
||||
const accounts = await prisma.bankAccount.findMany({
|
||||
where,
|
||||
include: {
|
||||
sovereignBank: true,
|
||||
},
|
||||
});
|
||||
|
||||
const results = [];
|
||||
|
||||
for (const account of accounts) {
|
||||
try {
|
||||
const fairValue = await this.calculateFairValue(
|
||||
account.assetType,
|
||||
account.id,
|
||||
account.currencyCode
|
||||
);
|
||||
|
||||
await accountingStandardsService.markToFairValue(
|
||||
account.id,
|
||||
account.assetType,
|
||||
fairValue,
|
||||
account.currencyCode
|
||||
);
|
||||
|
||||
results.push({
|
||||
accountId: account.id,
|
||||
assetType: account.assetType,
|
||||
fairValue,
|
||||
success: true,
|
||||
});
|
||||
} catch (error) {
|
||||
results.push({
|
||||
accountId: account.id,
|
||||
assetType: account.assetType,
|
||||
error: error instanceof Error ? error.message : 'Unknown error',
|
||||
success: false,
|
||||
});
|
||||
}
|
||||
}
|
||||
|
||||
return results;
|
||||
}
|
||||
}
|
||||
|
||||
export const valuationService = new ValuationService();
|
||||
|
||||
Reference in New Issue
Block a user