MusteriA.book_end_of_period()
MusteriB.book_end_of_period()
MusteriC.book_end_of_period()
if len(args)==0:
args = ("bk","hd","fd","ts","pd")
if "bk" in args and Bank.get_total_assets() > 0: display_svg(SVG(Bank.draw_balance_sheet("Bank", width=500)))
if "hd" in args and Household.get_total_assets() > 0: display_svg(SVG(Household.draw_balance_sheet("Household", width=500)))
if "fd" in args and Fed.get_total_assets() > 0: display_svg(SVG(Fed.draw_balance_sheet("Fed", width=500)))
if "ts" in args and Treasury.get_total_assets() > 0: display_svg(SVG(Treasury.draw_balance_sheet("Treasury", width=500)))
if "pd" in args and Primary_Dealer.get_total_assets() > 0: display_svg(SVG(Primary_Dealer.draw_balance_sheet("Primary Dealer", width=500)))
print_money_stocks()
# Her aktörün bilançosunun artık hesabı,(Varlık-Yükümlülük),Sermaye olarak adlandırılıyor.
Bank = Ledger(residual_account_name="Net Financial Value")
Household = Ledger(residual_account_name="Net Financial Value")
Primary_Dealer = Ledger(residual_account_name="Net Financial Value")
Treasury = Ledger(residual_account_name="Net Financial Value")
Fed = Ledger(residual_account_name="Net Financial Value")
# Bank
Bank.make_asset_accounts(['Reserves','Loans'])
Bank.make_liability_accounts(['Deposits'])
#Fed
Fed.make_asset_accounts(['Credits to Financial Institutions','Treasury Securities'])
Fed.make_liability_accounts(['Reserves','TGA'])
# Treasury
Treasury.make_asset_accounts(['TGA'])
""" ---------------------------------------------------------------------------
Implementation of the booking process described in:
https://www.treasurydirect.gov/instit/auctfund/held/cbes/cbes.htm
"""
from abcFinance import Ledger, Account, AccountSide
""" ---------------------------------------------------------------------------
Declare agents
"""
fed = Ledger(residual_account_name="Equity")
depository_A = Ledger(residual_account_name="Equity")
depository_B = Ledger(residual_account_name="Equity")
broker_M = Ledger(residual_account_name="Equity")
fi_J = Ledger(residual_account_name="Equity")
fed.make_stock_accounts(['Securities Holdings','Securities belonging to Depository A','Securities belonging to Depository B','Reserves Depository A','Reserves Depository B','Assets'])
depository_A.make_stock_accounts(['Securities Holdings','Securities belonging to Broker M','Reserves','Deposits by Broker M'])
depository_B.make_stock_accounts(['Securities Holdings','Securities belonging to Financial Institution J','Reserves','Deposits by Financial Institution J'])
broker_M.make_stock_accounts(['Securities Holdings','Securities belonging to Customers','Reserves with Depository A','Customer Deposits'])
fi_J.make_stock_accounts(['Securities Holdings','Securities belonging to Customers','Reserves with Depository B','Customer Deposits'])
""" ---------------------------------------------------------------------------
Initialize balance sheets (all symmetric balance sheets with 0 equity, for simplicity)
"""
fed.book(debit=[('Securities Holdings',1000)],credit=[('Securities belonging to Depository A',500),('Securities belonging to Depository B',500)])
fed.book(debit=[('Assets',2000)],credit=[('Reserves Depository A',1000),('Reserves Depository B',1000)])
depository_A.book(debit=[('Securities Holdings',1000)],credit=[('Securities belonging to Broker M',1000)])
depository_A.book(debit=[('Reserves',1000)],credit=[('Deposits by Broker M',1000)])
depository_B.book(debit=[('Securities Holdings',1000)],credit=[('Securities belonging to Financial Institution J',1000)])
def print_balance_sheets_and_money_stocks(*args):
MusteriA.book_end_of_period()
if len(args)==0:
args = ("b1","b2","pA")
if "b1" in args and Xbankasi.get_total_assets() > 0: display_svg(SVG(Xbankasi.draw_balance_sheet("JP Morgan", width=500)))
if "b2" in args and Ybankasi.get_total_assets() > 0: display_svg(SVG(Ybankasi.draw_balance_sheet("Citibank", width=500)))
if "pA" in args and MusteriA.get_total_assets() > 0: display_svg(SVG(MusteriA.draw_balance_sheet("Goodlife", width=500)))
print_money_stocks()
# Her aktörün bilançosunun artık hesabı,(Varlık-Yükümlülük),Sermaye olarak adlandırılıyor.
Xbankasi = Ledger(residual_account_name="Sermaye")
Ybankasi = Ledger(residual_account_name="Sermaye")
MusteriA = Ledger(residual_account_name="Sermaye")
# Bankaların varlık ve yükümlülük kalemleri tanımlanıyor.
Xbankasi.make_asset_accounts(['Fixed Assets','Reserves'])
Xbankasi.make_liability_accounts(['Goodlife Deposit','Equity'])
Ybankasi.make_asset_accounts(['Reserves'])
Ybankasi.make_liability_accounts(['Goodlife Deposit','Equity'])
# Müşterilerin varlık ve yükümlülük kalemleri tanımlanıyor.
MusteriA.make_asset_accounts(['Fixed Assets','Goodlife Deposit'])
MusteriA.make_liability_accounts(['Equity'])
MusteriB.book_end_of_period()
MusteriC.book_end_of_period()
if len(args)==0:
args = ("b1","b2","pA","pB","pC","cb","ts")
if "b1" in args and Xbankasi.get_total_assets() > 0: display_svg(SVG(Xbankasi.draw_balance_sheet("Banka X", width=500)))
if "b2" in args and Ybankasi.get_total_assets() > 0: display_svg(SVG(Ybankasi.draw_balance_sheet("Banka Y", width=500)))
if "pA" in args and MusteriA.get_total_assets() > 0: display_svg(SVG(MusteriA.draw_balance_sheet("Müşteri A", width=500)))
if "pB" in args and MusteriB.get_total_assets() > 0: display_svg(SVG(MusteriB.draw_balance_sheet("Müşteri B", width=500)))
if "pC" in args and MusteriC.get_total_assets() > 0: display_svg(SVG(MusteriC.draw_balance_sheet("Müşteri C", width=500)))
if "cb" in args and Merkez_Bankasi.get_total_assets() > 0: display_svg(SVG(Merkez_Bankasi.draw_balance_sheet("Merkez Bankası", width=500)))
if "ts" in args and Hazine.get_total_assets() > 0: display_svg(SVG(Hazine.draw_balance_sheet("Hazine", width=500))) # Bu satır eklendi.
print_money_stocks()
# Her aktörün bilançosunun artık hesabı,(Varlık-Yükümlülük),Sermaye olarak adlandırılıyor.
Xbankasi = Ledger(residual_account_name="Sermaye")
Ybankasi = Ledger(residual_account_name="Sermaye")
MusteriA = Ledger(residual_account_name="Sermaye")
MusteriB = Ledger(residual_account_name="Sermaye")
MusteriC = Ledger(residual_account_name="Sermaye")
Merkez_Bankasi = Ledger(residual_account_name="Sermaye")
Hazine = Ledger(residual_account_name="Sermaye") # Bu satır eklendi.
# Bankaların varlık ve yükümlülük kalemleri tanımlanıyor.
Xbankasi.make_asset_accounts(['Nakit','Devlet Tahvili','Kredi','Rezervler','Bankalararası Alacak','Dış Varlıklar','TCMBdeki Döviz Rezervleri'])
Xbankasi.make_liability_accounts(['Müşteri A Mevduatı','Kamu Mevduatı','Müşteri B Mevduatı','Müşteri C Mevduatı','Bankalararası Borç', 'Tahvil İhracı', 'Merkez Bankasına Borçlar'])
Ybankasi.make_asset_accounts(['Nakit','Kredi','Rezervler','Bankalararası Alacak'])
Ybankasi.make_liability_accounts(['Müşteri A Mevduatı','Müşteri B Mevduatı','Müşteri C Mevduatı','Bankalararası Borç', 'Tahvil İhracı', 'Merkez Bankasına Borçlar'])
# Müşterilerin varlık ve yükümlülük kalemleri tanımlanıyor.
from abcFinance import Ledger, Account, AccountSide
""" ---------------------------------------------------------------------------
Declare agents
"""
bank = Ledger(residual_account_name="Equity")
private_agent = Ledger(residual_account_name="Equity")
central_bank = Ledger(residual_account_name="Equity")
government = Ledger(residual_account_name="Equity")
bank.make_stock_accounts([
'Currency', 'Loans', 'Reserves', 'Bonds', 'Deposits',
'Government Deposits', 'Wholesale Deposits'
])
private_agent.make_stock_accounts(['Currency', 'Deposits', 'Loans', 'Bonds'])
central_bank.make_stock_accounts(
['Assets', 'Reserves', 'Government Reserves', 'Currency'])
government.make_stock_accounts(['Deposits', 'Bonds', 'Reserves'])
""" ---------------------------------------------------------------------------
Initialize agents' balance sheets
"""
private_agent.book(debit=[('Currency', 500)], credit=[('Equity', 500)])
bank.book(debit=[('Currency', 50)], credit=[('Equity', 50)])
central_bank.book(debit=[('Assets', 550)], credit=[('Currency', 550)])
private_agent.book(debit=[('Deposits', 500)], credit=[('Currency', 500)])
bank.book(debit=[('Currency', 500)], credit=[('Deposits', 500)])
bank.book(debit=[('Reserves', 550)], credit=[('Currency', 550)])
central_bank.book(debit=[('Currency', 550)], credit=[('Reserves', 550)])
""" ---------------------------------------------------------------------------
Bank buys a government bond
display_svg(SVG(Bank.draw_balance_sheet("Bank", width=500)))
if "hd" in args and HedgeFund.get_total_assets() > 0:
display_svg(SVG(Household.draw_balance_sheet("HedgeFund", width=500)))
if "fd" in args and Fed.get_total_assets() > 0:
display_svg(SVG(Fed.draw_balance_sheet("Fed", width=500)))
if "ts" in args and MMF.get_total_assets() > 0:
display_svg(SVG(Treasury.draw_balance_sheet("MMF", width=500)))
if "pd" in args and Primary_Dealer.get_total_assets() > 0:
display_svg(
SVG(Primary_Dealer.draw_balance_sheet("Primary Dealer",
width=500)))
print_money_stocks()
# Net Financial Value
Bank = Ledger(residual_account_name="Net Financial Value")
HedgeFund = Ledger(residual_account_name="Net Financial Value")
Primary_Dealer = Ledger(residual_account_name="Net Financial Value")
MMF = Ledger(residual_account_name="Net Financial Value")
Fed = Ledger(residual_account_name="Net Financial Value")
# Bank
Bank.make_asset_accounts(['Reserves'])
Bank.make_liability_accounts(['Deposits'])
#Fed
Fed.make_asset_accounts(['Repo'])
Fed.make_liability_accounts(['Reserves', 'Reverse Repo'])
# HedgeFund
HedgeFund.make_asset_accounts(['Deposits'])
from abcFinance import Ledger, Account, AccountSide
""" ---------------------------------------------------------------------------
Initialize agents
"""
bank = Ledger(residual_account_name="equity")
household = Ledger(residual_account_name="equity")
bank_owner = Ledger(residual_account_name="equity")
bank.make_stock_accounts(['loans','reserves','deposits'])
household.make_stock_accounts(['money holdings','loan liabilities'])
bank_owner.make_stock_accounts(['money holdings','participations'])
bank.make_flow_accounts(['income','expenses'])
household.make_flow_accounts(['income','expenses'])
bank_owner.make_flow_accounts(['income','expenses'])
""" ---------------------------------------------------------------------------
Initialize balance sheets (outside money endowments)
"""
household.book(debit=[('money holdings',100)],credit=[('equity',100)],text='Initial endowment')
bank.book(debit=[('reserves',100)],credit=([('deposits',100)]),text='Initial endowment')
""" ---------------------------------------------------------------------------
Granting of a loan
"""
bank.book(debit=[('loans',100)],credit=[('deposits',100)],text='Loan granting')
household.book(debit=[('money holdings',100)],credit=[('loan liabilities',100)],text='Take out loan')
""" ---------------------------------------------------------------------------
Interest payment
"""
bank.book(debit=[('deposits',5)],credit=[('income',5)],text='Interest payment')
def test_banking():
bank = Ledger(residual_account_name="equity")
household = Ledger(residual_account_name="equity")
bank.make_stock_accounts(['reserves','claims','security holdings','deposits','wholesale refinancing'])
household.make_stock_accounts(['money holdings','loan liabilities'])
bank.make_flow_accounts(['interest income','interest expense'])
household.make_flow_accounts(['income','expenses'])
""" ---------------------------------------------------------------------------
Initialize balance sheets (outside money endowments)
"""
household.book(debit=[('money holdings',100)],credit=[('equity',100)],text='Initial endowment')
bank.book(debit=[('reserves',100)],credit=([('deposits',100)]),text='Initial endowment')
print('Bank initial balance sheet')
bank.print_balance_sheet()
print('Household initial balance sheet')
household.print_balance_sheet()
""" ---------------------------------------------------------------------------
Granting of a loan
"""
bank.book(debit=[('claims',10)],credit=[('deposits',10)],text='Loan')
household.book(debit=[('money holdings',10)],credit=[('loan liabilities',10)],text='Loan')
print('Bank balance sheet after granting a loan')
bank.print_balance_sheet()
print('Household balance sheet after granting a loan')
household.print_balance_sheet()
""" ---------------------------------------------------------------------------
Interest payment
"""
bank.book(debit=[('deposits',1)],credit=[('interest income',1)],text='Interest payment')
household.book(debit=[('expenses',1)],credit=[('money holdings',1)],text='Interest payment')
print('Bank PnL after interest payment')
bank.print_profit_and_loss()
print('Household PnL after interest payment')
household.print_profit_and_loss()
bank.book_end_of_period()
household.book_end_of_period()
print('Bank balance sheet after interest payment')
bank.print_balance_sheet()
print('Household balance sheet after interest payment')
household.print_balance_sheet()
""" ---------------------------------------------------------------------------
Principal repayment
"""
bank.book(debit=[('deposits',10)],credit=[('claims',10)],text='Principal repayment')
household.book(debit=[('loan liabilities',10)],credit=[('money holdings',10)],text='Principal repayment')
print('Bank balance sheet after principal repayment')
bank.print_balance_sheet()
print('Household balance sheet after principal repayment')
household.print_balance_sheet()
""" ---------------------------------------------------------------------------
Dividend payment
"""
bank.book(debit=[('equity',1)],credit=[('deposits',1)],text='Dividend payment')
household.book(debit=[('money holdings',1)],credit=[('income',1)],text='Dividend payment')
print('Bank PnL after interest payment')
bank.print_profit_and_loss()
print('Household PnL after interest payment')
household.print_profit_and_loss()
bank.book_end_of_period()
household.book_end_of_period()
print('Bank balance sheet after dividend payment')
bank.print_balance_sheet()
print('Household balance sheet after dividend payment')
household.print_balance_sheet()
# -*- coding: utf-8 -*-
"""
Created on Wed May 2 15:23:48 2018
This file demonstrates how a generic IFRS-style balance sheet and profit and loss statement can be implemented in abcFinance
@author: christoph
"""
from abcFinance import Ledger, Account, AccountSide
corporation = Ledger(residual_account_name='Retained earnings')
bank = Ledger(residual_account_name='Retained earnings')
corporation.make_asset_accounts([
# Non-current assets
'Property, plant and equipment',
'Investment properties',
'Intangible assets',
'Deferred tax assets',
'At-equity-accounted investments',
'Held-to-maturity investments',
'Available-for-sale financial assets',
# Current assets
'Inventories',
'Receivables',
'Derivative financial instruments assets',
'Financial assets at fair value through profit or loss',
'Cash and cash equivalents',
'Assets classified as held for sale',
])
MusteriB.book_end_of_period()
MusteriC.book_end_of_period()
if len(args)==0:
args = ("b1","b2","pA","pB","pC","cb")
if "b1" in args and Xbankasi.get_total_assets() > 0: display_svg(SVG(Xbankasi.draw_balance_sheet("Banka X", width=500)))
if "b2" in args and Ybankasi.get_total_assets() > 0: display_svg(SVG(Ybankasi.draw_balance_sheet("Banka Y", width=500)))
if "pA" in args and MusteriA.get_total_assets() > 0: display_svg(SVG(MusteriA.draw_balance_sheet("Müşteri A", width=500)))
if "pB" in args and MusteriB.get_total_assets() > 0: display_svg(SVG(MusteriB.draw_balance_sheet("Müşteri B", width=500)))
if "pC" in args and MusteriC.get_total_assets() > 0: display_svg(SVG(MusteriC.draw_balance_sheet("Müşteri C", width=500)))
if "cb" in args and Merkez_Bankasi.get_total_assets() > 0: display_svg(SVG(Merkez_Bankasi.draw_balance_sheet("Merkez Bankası", width=500)))
print_money_stocks()
# Her aktörün bilançosunun artık hesabı,(Varlık-Yükümlülük),Sermaye olarak adlandırılıyor.
Xbankasi = Ledger(residual_account_name="Sermaye")
Ybankasi = Ledger(residual_account_name="Sermaye")
MusteriA = Ledger(residual_account_name="Sermaye")
MusteriB = Ledger(residual_account_name="Sermaye")
MusteriC = Ledger(residual_account_name="Sermaye")
Merkez_Bankasi = Ledger(residual_account_name="Sermaye")
# Bankaların varlık ve yükümlülük kalemleri tanımlanıyor.
Xbankasi.make_asset_accounts(['Nakit','Kredi','Rezervler','Bankalararası Alacak', 'Altın'])
Xbankasi.make_liability_accounts(['Müşteri A Mevduatı','Müşteri B Mevduatı','Müşteri C Mevduatı','Bankalararası Borç', 'Tahvil İhracı', 'Merkez Bankasına Borçlar'])
Ybankasi.make_asset_accounts(['Nakit','Kredi','Rezervler','Bankalararası Alacak','Altın'])
Ybankasi.make_liability_accounts(['Müşteri A Mevduatı','Müşteri B Mevduatı','Müşteri C Mevduatı','Bankalararası Borç', 'Tahvil İhracı', 'Merkez Bankasına Borçlar'])
# Müşterilerin varlık ve yükümlülük kalemleri tanımlanıyor.
MusteriA.make_asset_accounts(['Nakit','Mevduat','Banka Tahvili','Altın'])
def test_tdd():
accounts = Ledger('equity')
accounts.make_stock_accounts(['cash', 'claims', 'inventory'])
accounts.make_flow_accounts(['expenditure', 'revenue', 'cost of goods sold', 'depreciation'])
accounts.book(
debit=[('cash', 50), ('claims', 50)],
credit=[('equity', 100)],
text="Start with owners' equity, partially paid in")
assert accounts._check_debit_eq_credit()
assert accounts.get_total_assets() == 100
assert accounts['cash'].get_balance() == (AccountSide.DEBIT, 50)
assert accounts['claims'].get_balance() == (AccountSide.DEBIT, 50)
assert accounts['equity'].get_balance() == (AccountSide.CREDIT, 100)
#print('Initial balance')
#accounts.print_balance_sheet()
#print('Some purchases and operating expenses')
accounts.book(debit=[('expenditure', 20)], credit=[('cash', 20)],text="General expenses")
assert accounts.get_total_assets() == 80, accounts.get_total_assets()
accounts.book(debit=[('inventory',20)],credit=[('cash',20)],text="Purchase of equipment")
accounts.book(debit=[('depreciation',2)],credit=[('inventory',2)],text="Depreciation")
#accounts.print_profit_and_loss()
#print('Balance sheet after first period')
accounts.book_end_of_period()
#accounts.print_balance_sheet()
assert accounts['equity'].get_balance() == (AccountSide.CREDIT, 78)
assert accounts['cash'].get_balance() == (AccountSide.DEBIT, 10),accounts['cash'].get_balance()
#print('Profitable sale')
accounts.book(debit=[('cash',40)],credit=[('revenue',40)],text="Sale of goods")
accounts.book(debit=[('cost of goods sold',10)],credit=[('inventory',10)],text="Sale of goods")
#accounts.print_profit_and_loss()
assert accounts['inventory'].get_balance() == (AccountSide.DEBIT, 8)
#print('Balance sheet after second period')
accounts.book_end_of_period()
#accounts.print_balance_sheet()
assert accounts['equity'].get_balance() == (AccountSide.CREDIT, 108)
MusteriB.book_end_of_period()
MusteriC.book_end_of_period()
if len(args)==0:
args = ("b1","b2","pA","pB","pC","cb","ts") # ts eklendi.
if "b1" in args and Xbankasi.get_total_assets() > 0: display_svg(SVG(Xbankasi.draw_balance_sheet("Banka X", width=500)))
if "b2" in args and Ybankasi.get_total_assets() > 0: display_svg(SVG(Ybankasi.draw_balance_sheet("Banka Y", width=500)))
if "pA" in args and MusteriA.get_total_assets() > 0: display_svg(SVG(MusteriA.draw_balance_sheet("Müşteri A", width=500)))
if "pB" in args and MusteriB.get_total_assets() > 0: display_svg(SVG(MusteriB.draw_balance_sheet("Müşteri B", width=500)))
if "pC" in args and MusteriC.get_total_assets() > 0: display_svg(SVG(MusteriC.draw_balance_sheet("Müşteri C", width=500)))
if "cb" in args and Merkez_Bankasi.get_total_assets() > 0: display_svg(SVG(Merkez_Bankasi.draw_balance_sheet("Merkez Bankası", width=500)))
if "ts" in args and Hazine.get_total_assets() > 0: display_svg(SVG(Hazine.draw_balance_sheet("Hazine", width=500))) # Bu satır eklendi.
print_money_stocks()
# Her aktörün bilançosunun artık hesabı,(Varlık-Yükümlülük),Sermaye olarak adlandırılıyor.
Xbankasi = Ledger(residual_account_name="Sermaye")
Ybankasi = Ledger(residual_account_name="Sermaye")
MusteriA = Ledger(residual_account_name="Sermaye")
MusteriB = Ledger(residual_account_name="Sermaye")
MusteriC = Ledger(residual_account_name="Sermaye")
Merkez_Bankasi = Ledger(residual_account_name="Sermaye")
Hazine = Ledger(residual_account_name="Sermaye") # Bu satır eklendi.
# Bankaların varlık ve yükümlülük kalemleri tanımlanıyor.
Xbankasi.make_asset_accounts(['Nakit','Kredi','Rezervler','Bankalararası Alacak','Devlet Tahvili']) # Devlet Tahvili eklendi.
Xbankasi.make_liability_accounts(['Müşteri A Mevduatı','Müşteri B Mevduatı','Müşteri C Mevduatı','Bankalararası Borç', 'Tahvil İhracı', 'Merkez Bankasına Borçlar'])
Ybankasi.make_asset_accounts(['Nakit','Kredi','Rezervler','Bankalararası Alacak','Devlet Tahvili']) # Devlet Tahvili eklendi.
Ybankasi.make_liability_accounts(['Müşteri A Mevduatı','Müşteri B Mevduatı','Müşteri C Mevduatı','Bankalararası Borç', 'Tahvil İhracı', 'Merkez Bankasına Borçlar'])
# Müşterilerin varlık ve yükümlülük kalemleri tanımlanıyor.
MusteriA.make_asset_accounts(['Nakit','Mevduat','Banka Tahvili'])
