27 desembre

commands/balance-sheet

@@ -92,13 +92,14 @@ def get_investment_assets_to_net_worth_ratio(balances, min):
     return f"{bcolors.FAIL if result < min else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
 
 
-def get_liquid_assets_to_net_worth_ratio(balances, min):
+def get_liquid_assets_to_net_worth_ratio(balances, pignorat, min):
     liquid = 0
     for account, balance in balances.items():
         if account.startswith("Assets:Liquid") or account.startswith("Assets:Invest"):
             liquid = balance if liquid == 0 else liquid + balance
     total_liquid = Amount(Decimal(0), "EUR") if liquid.get_only_position(
     ) == None else liquid.get_only_position().units
+    total_liquid = sub(total_liquid, Amount(pignorat, 'EUR'))
     result = round(
         (total_liquid.number / get_net_worth(balances).number) * 100, 2)
     return f"{bcolors.FAIL if result < min else bcolors.OKGREEN}{result} %{bcolors.ENDC}"
@@ -148,18 +149,18 @@ def get_position_as_str(inventory):
         return Amount(Decimal(round(position.units.number, 2)), position.units.currency).to_string()
 
 
-def print_report(date, balances, expenses, net_monthly_income, net_yearly_income, debt_payments, mortgage_payments, savings):
+def print_report(date, balances, expenses, net_monthly_income, net_yearly_income, debt_payments, mortgage_payments, savings, pignorat):
     print(f"{bcolors.BOLD}Balance Sheet (date={date}){bcolors.ENDC}")
     draw_line()
     print(f"{bcolors.BOLD}Assets{bcolors.ENDC}")
-    print(f"\t{bcolors.BOLD}Liquids{bcolors.ENDC}")
+    print(f"\t{bcolors.BOLD}Comptes bancaris{bcolors.ENDC}")
     print(tabulate([
         ["Corrent", get_sum_balances(
             balances, "Assets:Liquid:Caixabank:Corrent")],
         ["Estalvi", get_sum_balances(balances, "Assets:Liquid:Estalvi")],
         ["Compte d'inversió", get_sum_balances(
             balances, "Assets:Liquid:R4:EUR")],
-        ["Total líquids", get_sum_balances(balances, "Assets:Liquid:")],
+        ["Total", get_sum_balances(balances, "Assets:Liquid:")],
     ]))
     print(f"\t{bcolors.BOLD}Inversions{bcolors.ENDC}")
     print(tabulate([
@@ -169,6 +170,10 @@ def print_report(date, balances, expenses, net_monthly_income, net_yearly_income
         ["Renta fixa", get_sum_balances(balances, "Assets:Invest:Fixed:")],
         ["Total inversions", get_sum_balances(balances, "Assets:Invest:")],
     ]))
+    print(tabulate([
+        ["Inversions pignorades", Amount(
+            round(pignorat, 2), 'EUR').to_string()],
+    ]))
     print(f"\t{bcolors.BOLD}Propietat personal{bcolors.ENDC}")
     print(tabulate([
         ["Vivenda principal", get_sum_balances(
@@ -241,7 +246,7 @@ def print_report(date, balances, expenses, net_monthly_income, net_yearly_income
         ["Investment Assets to Net Worth Ratio",
          get_investment_assets_to_net_worth_ratio(balances, 50), "50 %"],
         ["Liquid Assets to Net Worth Ratio",
-         get_liquid_assets_to_net_worth_ratio(balances, 15), "15 %"],
+         get_liquid_assets_to_net_worth_ratio(balances, pignorat, 15), "15 %"],
         ["Savings Ratio", get_savings_ratio(
             balances, net_yearly_income, savings, 20), "20 %"],
         ["Debt-Service Ratio",
@@ -328,6 +333,22 @@ def get_savings(entries, options, date):
     return result
 
 
+def get_assets_pignorats(entries, options, date):
+    assets_pignorats = {
+        'R4RF': Decimal(1518.57),
+        'VANEMMK': Decimal(14.99),
+        'VANGL': Decimal(260)
+    }
+    result = Decimal(0)
+    for _, curr in enumerate(assets_pignorats):
+        pignorat_query = f"SELECT DISTINCT GETPRICE('{curr}', 'EUR', {
+            date}) as price"
+        rtypes, rrows = query.run_query(
+            entries, options, pignorat_query)
+        result = result + rrows[0].price * assets_pignorats[curr]
+    return result
+
+
 def main():
     parser = argparse.ArgumentParser(
         description='Generate balance sheet report')
@@ -350,8 +371,9 @@ def main():
     debt_payments, mortgage_payments = get_debt_payments(
         entries, options, date)
     savings = get_savings(entries, options, date)
+    pignorat = get_assets_pignorats(entries, options, date)
     print_report(date, balances, expenses, net_monthly_income, net_yearly_income,
-                 debt_payments, mortgage_payments, savings)
+                 debt_payments, mortgage_payments, savings, pignorat)
 
 
 main()

ledger/accounts.beancount

@@ -91,3 +91,4 @@
 1970-01-01 open Equity:FacturesUtilitatsMiquel  EUR
 1970-01-01 open Equity:VacancesLaura            EUR
 1970-01-01 open Equity:Depreciació              EUR
+1970-01-01 open Equity:AdquisicioPersonalProperty     EUR

ledger/trading/2025/12.beancount

@@ -0,0 +1,6 @@
+2025-12-26 price IWVL 50.91 EUR
+2025-12-26 price XDEQ 69.34 EUR
+2025-12-26 price R4RF 15.666315 EUR
+2025-12-26 price VANEMMK 243.3848 EUR
+2025-12-26 price VANSMCAP 383.6598 EUR
+2025-12-26 price VANGL 55.7455 EUR

ledger/transactions/2025/11.beancount

@@ -194,6 +194,11 @@
 2025-11-26 * "Zurich" "Nòmina Novembre"
   Income:Work:Zurich:Salari                                          -3494.66 EUR
   Assets:Liquid:Caixabank:Corrent
+2025-11-26 * "DZP" "Aportació promotor"
+  Income:Work:Zurich:DZP                                               -89.43 EUR
+  Assets:Benefits:DZP:PPEZurich                                         89.43 EUR
+  Income:Invest:DZP:CapitalGains                                        15.34 EUR
+  Assets:Benefits:DZP:PPEZurich                                        -15.34 EUR
 2025-11-26 * "Flors Pàdua" "Roses Laura"
   Expenses:Altres                                                           7 EUR
   Assets:Liquid:Caixabank:Corrent
@@ -259,7 +264,7 @@
 2025-12-01 balance Assets:Invest:ETF:XDEQ                                 264 XDEQ
 2025-12-01 balance Assets:Benefits:Edenred:TicketsRestaurant             9.23 EUR
 2025-12-01 balance Assets:Benefits:Edenred:TargetaTransport             89.35 EUR
-2025-12-01 balance Assets:Benefits:DZP:PPEZurich                      4048.45 EUR
+2025-12-01 balance Assets:Benefits:DZP:PPEZurich                      4122.54 EUR
 2025-12-01 balance Assets:PersonalProperty:VivendaPrincipal                 0 EUR
 2025-12-01 balance Assets:PersonalProperty:Cotxe                         8174 EUR
 2025-12-01 balance Assets:PersonalProperty:JoiesArtCollecionables          50 EUR

ledger/transactions/2025/12.beancount

@@ -8,7 +8,7 @@
 2025-12-01 balance Assets:Invest:ETF:XDEQ                                 264 XDEQ
 2025-12-01 balance Assets:Benefits:Edenred:TicketsRestaurant             9.23 EUR
 2025-12-01 balance Assets:Benefits:Edenred:TargetaTransport             89.35 EUR
-2025-12-01 balance Assets:Benefits:DZP:PPEZurich                      4048.45 EUR
+2025-12-01 balance Assets:Benefits:DZP:PPEZurich                      4122.54 EUR
 2025-12-01 balance Assets:PersonalProperty:VivendaPrincipal                 0 EUR
 2025-12-01 balance Assets:PersonalProperty:Cotxe                         8174 EUR
 2025-12-01 balance Assets:PersonalProperty:JoiesArtCollecionables          50 EUR
@@ -115,7 +115,9 @@
   Liabilities:Credit:Caixabank:TargetaCredit
 2025-12-13 * "Ferran Bascompte" "Bizum rellotge"
   Expenses:Altres                                                         550 EUR
-  Assets:Liquid:Caixabank:Corrent
+  Assets:Liquid:Caixabank:Corrent                                        -550 EUR
+  Assets:PersonalProperty:JoiesArtCollecionables                          300 EUR
+  Equity:AdquisicioPersonalProperty                                      -300 EUR
 2025-12-13 * "Leroy Merlin" "Cargols i cinta adhesiva de montatge"
   Expenses:Llar                                                         16.58 EUR
   Assets:Liquid:Caixabank:Corrent
@@ -156,8 +158,32 @@
 2025-12-20 * "Che Argentino" "Sopar asador argentino palma"
   Expenses:MenjarFora                                                   51.70 EUR
   Assets:Benefits:Edenred:TicketsRestaurant
+2025-12-21 * "Santa Chiara" "Dinar Pizzeria Palma"
+  Expenses:MenjarFora                                                   48.50 EUR
+  Assets:Liquid:Caixabank:Corrent
+2025-12-23 * "Aerobus" "Bitllet anada i tornada"
+  Expenses:Mobilitat                                                    12.85 EUR
+  Assets:Benefits:Edenred:TargetaTransport
+2025-12-23 * "Rosa Estrella" "Compra"
+  Expenses:Supermercat                                                  14.99 EUR
+  Assets:Liquid:Caixabank:Corrent
+2025-12-23 * "Udon" "Sopar"
+  Expenses:MenjarFora                                                   43.70 EUR
+  Assets:Liquid:Caixabank:Corrent
+2025-12-24 * "Zurich" "Nòmina desembre"
+  Income:Work:Zurich:Salari                                          -3723.93 EUR
+  Assets:Liquid:Caixabank:Corrent
+2025-12-24 * "Renta4" "Transferència diners Renta4"
+  Assets:Liquid:Caixabank:Corrent                                       -1200 EUR
+  Liabilities:Credit:Renta4:PolissaCredit                                1200 EUR
+2025-12-25 * "The City Arms" "Ratafia i cocacola"
+  Expenses:MenjarFora                                                      10 EUR
+  Assets:Liquid:Caixabank:Corrent
+2025-12-27 * "Aerobus" "Bitllet anada i tornada"
+  Expenses:Mobilitat                                                    12.85 EUR
+  Assets:Benefits:Edenred:TargetaTransport
 
-2026-01-01 balance Assets:Liquid:Caixabank:Corrent                   11866.83 EUR
+2026-01-01 balance Assets:Liquid:Caixabank:Corrent                   14273.57 EUR
 2026-01-01 balance Assets:Liquid:R4:EUR                                     0 EUR
 2026-01-01 balance Assets:Invest:Fund:Vanguard:EMMK                     14.99 VANEMMK
 2026-01-01 balance Assets:Invest:Fund:Vanguard:GL                      776.93 VANGL
@@ -166,12 +192,12 @@
 2026-01-01 balance Assets:Invest:Fixed:R4RF                        1518.57004 R4RF
 2026-01-01 balance Assets:Invest:ETF:XDEQ                                 264 XDEQ
 2026-01-01 balance Assets:Benefits:Edenred:TicketsRestaurant            45.92 EUR
-2026-01-01 balance Assets:Benefits:Edenred:TargetaTransport             63.65 EUR
+2026-01-01 balance Assets:Benefits:Edenred:TargetaTransport             37.95 EUR
-2026-01-01 balance Assets:Benefits:DZP:PPEZurich                      4048.45 EUR
+2026-01-01 balance Assets:Benefits:DZP:PPEZurich                      4122.54 EUR
 2026-01-01 balance Assets:PersonalProperty:VivendaPrincipal                 0 EUR
 2026-01-01 balance Assets:PersonalProperty:Cotxe                         8174 EUR
-2026-01-01 balance Assets:PersonalProperty:JoiesArtCollecionables          50 EUR
+2026-01-01 balance Assets:PersonalProperty:JoiesArtCollecionables         350 EUR
 2026-01-01 balance Assets:PersonalProperty:MetallsPreciosos                 0 EUR
 2026-01-01 balance Assets:PersonalProperty:AltresPropietats                 0 EUR
 2026-01-01 balance Liabilities:Credit:Caixabank:TargetaCredit         -445.91 EUR
-2026-01-01 balance Liabilities:Credit:Renta4:PolissaCredit          -19971.26 EUR
+2026-01-01 balance Liabilities:Credit:Renta4:PolissaCredit          -18771.26 EUR

reports/balance-sheet-report-2025-12-27.txt

@@ -0,0 +1,74 @@
+Balance Sheet (date=2025-12-27)
+──────────────────────────────
+Assets
+	Comptes bancaris
+-----------------  ------------
+Corrent            14273.57 EUR
+Estalvi            0 EUR
+Compte d'inversió  0 EUR
+Total              14273.57 EUR
+-----------------  ------------
+	Inversions
+----------------  -------------
+Fons d'inversió   70711.07 EUR
+ETFs              40197.06 EUR
+Accions           0 EUR
+Renta fixa        23790.40 EUR
+Total inversions  134698.52 EUR
+----------------  -------------
+---------------------  ------------
+Inversions pignorades  41932.56 EUR
+---------------------  ------------
+	Propietat personal
+----------------------------  -----------
+Vivenda principal             0 EUR
+Cotxes                        8174.00 EUR
+Joies, Art, Col·leccionables  350.00 EUR
+Metalls preciosos             0 EUR
+Altres propietats             0 EUR
+Total propietats              8524.00 EUR
+----------------------------  -----------
+	Deutes
+-----------------  -----
+Deutes per cobrar
+Total deutes       0 EUR
+-----------------  -----
+	Beneficis laborals
+-----------------------------  -----------
+Tickets Restaurant             45.92 EUR
+Targeta Transport              37.95 EUR
+Pla Pensions Empleados Zurich  4122.54 EUR
+Total beneficis                4206.41 EUR
+-----------------------------  -----------
+------------  -------------
+Total Assets  161702.50 EUR
+------------  -------------
+──────────────────────────────
+Liabilites
+--------------------------------  ------------
+Hipoteques en vivenda principal
+Hipoteques en vivenda d'inversió  0 EUR
+Targetes de crèdit                445.91 EUR
+Línies de crèdit per inversió     18771.26 EUR
+Factures impagades
+Préstecs personals                0 EUR
+Impostos no pagats
+Altres passius                    0 EUR
+--------------------------------  ------------
+-------------  -------------
+Total passius  -19217.17 EUR
+-------------  -------------
+──────────────────────────────
+Net Worth	142485.33 EUR
+──────────────────────────────
+Financial Ratios
+------------------------------------  --------  -------
+Debt-to-Assets Ratio                  11.88 %   50 %
+Emergency Fund                        5.02 mth  3-6 mth
+Investment Assets to Net Worth Ratio  94.54 %   50 %
+Liquid Assets to Net Worth Ratio      75.12 %   15 %
+Savings Ratio                         39.47 %   20 %
+Debt-Service Ratio                    0.96 %    35 %
+Non-Mortgage Debt-Service Ratio       0.00 %    15 %
+Interest Coverage Ratio               33.90     1.5
+------------------------------------  --------  -------