diff --git a/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/data/DdsAccountTypeData.java b/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/data/DdsAccountTypeData.java
index 07012545c..5f7c5ed3e 100644
--- a/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/data/DdsAccountTypeData.java
+++ b/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/data/DdsAccountTypeData.java
@@ -65,6 +65,12 @@ public final class DdsAccountTypeData implements Serializable {
private final Long commissionExpenseGlId;
private final String commissionExpenseGlCode;
private final String commissionExpenseGlName;
+ private final Long prematureIncomeGlId;
+ private final String prematureIncomeGlCode;
+ private final String prematureIncomeGlName;
+ private final Long tdsPayableGlId;
+ private final String tdsPayableGlCode;
+ private final String tdsPayableGlName;
private final LocalDateTime createdDate;
private final LocalDateTime lastModifiedDate;
}
diff --git a/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/domain/DdsAccountType.java b/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/domain/DdsAccountType.java
index 0c47f1e3b..bcfb22d8a 100644
--- a/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/domain/DdsAccountType.java
+++ b/fineract-core/src/main/java/org/apache/fineract/portfolio/dds/accounttype/domain/DdsAccountType.java
@@ -133,6 +133,17 @@ public class DdsAccountType extends AbstractAuditableCustom {
@Column(name = "commission_expense_gl_id")
private Long commissionExpenseGlId;
+ /**
+ * What an early closure earns the bank: the interest a customer gives back, and the penalty taken off
+ * the agent's commission.
+ */
+ @Column(name = "premature_income_gl_id")
+ private Long prematureIncomeGlId;
+
+ /** Where TDS withheld from the agents' commission on this product (Section 194H) is owed until paid over. */
+ @Column(name = "tds_payable_gl_id")
+ private Long tdsPayableGlId;
+
protected DdsAccountType() {
//
}
@@ -152,6 +163,8 @@ public class DdsAccountType extends AbstractAuditableCustom {
this.depositLiabilityGlId = command.longValueOfParameterNamed("depositLiabilityGlId");
this.interestExpenseGlId = command.longValueOfParameterNamed("interestExpenseGlId");
this.commissionExpenseGlId = command.longValueOfParameterNamed("commissionExpenseGlId");
+ this.prematureIncomeGlId = command.longValueOfParameterNamed("prematureIncomeGlId");
+ this.tdsPayableGlId = command.longValueOfParameterNamed("tdsPayableGlId");
// A newly created account type is available for use straight away.
this.active = !command.parameterExists("active") || command.booleanPrimitiveValueOfParameterNamed("active");
}
@@ -275,6 +288,15 @@ public class DdsAccountType extends AbstractAuditableCustom {
this.commissionExpenseGlId = command.longValueOfParameterNamed("commissionExpenseGlId");
actualChanges.put("commissionExpenseGlId", this.commissionExpenseGlId);
}
+ if (command.parameterExists("prematureIncomeGlId")
+ && command.isChangeInLongParameterNamed("prematureIncomeGlId", this.prematureIncomeGlId)) {
+ this.prematureIncomeGlId = command.longValueOfParameterNamed("prematureIncomeGlId");
+ actualChanges.put("prematureIncomeGlId", this.prematureIncomeGlId);
+ }
+ if (command.parameterExists("tdsPayableGlId") && command.isChangeInLongParameterNamed("tdsPayableGlId", this.tdsPayableGlId)) {
+ this.tdsPayableGlId = command.longValueOfParameterNamed("tdsPayableGlId");
+ actualChanges.put("tdsPayableGlId", this.tdsPayableGlId);
+ }
if (command.isChangeInBooleanParameterNamed("active", this.active)) {
final boolean newValue = command.booleanPrimitiveValueOfParameterNamed("active");
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounting/DdsLedger.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounting/DdsLedger.java
index 6909bab99..6a4a5f121 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounting/DdsLedger.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounting/DdsLedger.java
@@ -238,6 +238,89 @@ public class DdsLedger {
ddsPair(party, date, amount, depositLiabilityOf(party), interestExpenseOf(party), description);
}
+ /**
+ * Interest a customer gives back on closing early, as the bank's income: the interest was paid and
+ * stays an expense, and what comes back is earned for the closure.
+ *
+ *
+ * DR DDS Customer Deposits the customer's balance comes down
+ * CR Premature Closure Income the product's premature-closure income
+ *
+ */
+ public void recoverPrematureInterest(final Party party, final LocalDate date, final BigDecimal amount, final String description) {
+ if (party.getSavingsAccountId() != null) {
+ final SavingsAccount account = load(party.getSavingsAccountId());
+ final SavingsAccountTransaction withdrawal = withdraw(account, date, amount);
+ postPair(account.office(), account.getCurrency().getCode(), date, amount, controlAccountOf(account), prematureIncomeOf(party),
+ description, withdrawal.getId(), account.getId());
+ return;
+ }
+ ddsPair(party, date, amount, depositLiabilityOf(party), prematureIncomeOf(party), description);
+ }
+
+ /**
+ * Interest an agent funded on an early closure, now paid for out of their commission. The bank booked
+ * it as interest on the closing day; the commission it came off was booked net. So it moves across:
+ *
+ *
+ * DR Agent Commission Expense
+ * CR Interest Expense
+ *
+ */
+ public void bookAgentInterestTopUpRecovery(final Party party, final LocalDate date, final BigDecimal amount,
+ final String description) {
+ ddsPair(party, date, amount, commissionExpenseOf(party), interestExpenseOf(party), description);
+ }
+
+ private static final String TDS_BASIS_SQL = "select upper(trim(p.sub_type)) as \"product\", t.commission_expense_gl_id as \"commissionGlId\", "
+ + "t.tds_payable_gl_id as \"tdsGlId\", sum(pt.amount) as \"volume\" from m_dds_party_transaction pt "
+ + "join m_dds_party p on p.id = pt.party_id left join m_dds_account_type t on t.account_type_code = upper(trim(p.sub_type)) "
+ + "where pt.agent_id = ? and pt.transaction_type = 'PARTY_TRAN' and pt.direction = 'CREDIT' and pt.commission_paid_batch_run_id = ? "
+ + "group by upper(trim(p.sub_type)), t.commission_expense_gl_id, t.tds_payable_gl_id order by upper(trim(p.sub_type))";
+
+ /**
+ * TDS withheld from an agent's commission (Section 194H), booked when the commission it was withheld
+ * from is paid. The agent is paid net; the TDS is commission the bank owes the tax department instead,
+ * so it is commission expense like the rest, credited to TDS Payable - shared over the products by
+ * what was collected for each, as the commission is.
+ *
+ *
+ * DR Agent Commission Expense
+ * CR TDS Payable
+ *
+ */
+ public void bookCommissionTds(final Office office, final Long agentId, final Long payingRunId, final LocalDate date,
+ final BigDecimal tds, final String description) {
+ if (tds == null || tds.signum() <= 0) {
+ return;
+ }
+ final List> basis = this.jdbcTemplate.queryForList(TDS_BASIS_SQL, agentId, payingRunId); // NOSONAR
+ if (basis.isEmpty()) {
+ throw new DdsLedgerNotConfiguredException("a collection paid by this commission run to tell which DDS product's TDS Payable "
+ + "account the TDS belongs to");
+ }
+ BigDecimal total = BigDecimal.ZERO;
+ for (final Map row : basis) {
+ total = total.add((BigDecimal) row.get("volume"));
+ }
+ BigDecimal allotted = BigDecimal.ZERO;
+ for (int i = 0; i < basis.size(); i++) {
+ final Map row = basis.get(i);
+ final String product = (String) row.get("product");
+ final BigDecimal share = i == basis.size() - 1 || total.signum() == 0 ? tds.subtract(allotted)
+ : tds.multiply((BigDecimal) row.get("volume")).divide(total, 2, RoundingMode.HALF_UP);
+ allotted = allotted.add(share);
+ if (share.signum() <= 0) {
+ continue;
+ }
+ final GLAccount commission = accountNamed(row.get("commissionGlId") == null ? null : ((Number) row.get("commissionGlId")).longValue(),
+ product, "Agent Commission Expense");
+ final GLAccount tdsPayable = accountNamed(row.get("tdsGlId") == null ? null : ((Number) row.get("tdsGlId")).longValue(), product,
+ "TDS Payable");
+ postPair(office, organisationCurrency(), date, share, commission, tdsPayable, description, null, null);
+ }
+ }
+
/**
* The party's whole balance paid into another account of the customer's at this bank. Nothing leaves
* the bank: what it owed on the DDS account it now owes on theirs.
@@ -432,7 +515,17 @@ public class DdsLedger {
/** Columns of m_dds_account_type a product's account may be read from - never anything a caller typed. */
private static final Set PRODUCT_GL_COLUMNS = Set.of("deposit_liability_gl_id", "interest_expense_gl_id",
- "commission_expense_gl_id");
+ "commission_expense_gl_id", "premature_income_gl_id");
+
+ /** What an early closure of this party's account earns the bank - their product's premature-closure income. */
+ public GLAccount prematureIncomeOf(final Party party) {
+ return productAccount(party, "premature_income_gl_id", "Premature Closure Income");
+ }
+
+ /** What the agents' commission on this party's product costs the bank. */
+ public GLAccount commissionExpenseOf(final Party party) {
+ return productAccount(party, "commission_expense_gl_id", "Agent Commission Expense");
+ }
/** What the bank owes this party - their product's customer-deposits account. */
public GLAccount depositLiabilityOf(final Party party) {
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/serialization/DdsAccountTypeCommandFromApiJsonDeserializer.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/serialization/DdsAccountTypeCommandFromApiJsonDeserializer.java
index 891da538e..f6222a25c 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/serialization/DdsAccountTypeCommandFromApiJsonDeserializer.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/serialization/DdsAccountTypeCommandFromApiJsonDeserializer.java
@@ -47,7 +47,7 @@ public final class DdsAccountTypeCommandFromApiJsonDeserializer {
private static final Set SUPPORTED_PARAMETERS = new HashSet<>(Arrays.asList("accountTypeGroup", "accountTypeCode",
"accountTypeDescription", "autoInterestPost", "autoInterestPostWhen", "autoInterestPostDay", "maturityAutoClose", "active",
"prematureLockinMonths", "prematureInterestReduction", "prematureAgentCommissionPenalty", "interestRate",
- "depositLiabilityGlId", "interestExpenseGlId", "commissionExpenseGlId",
+ "depositLiabilityGlId", "interestExpenseGlId", "commissionExpenseGlId", "prematureIncomeGlId", "tdsPayableGlId",
"dateFormat", "locale"));
/** A rate, not an amount - nothing here may exceed the whole of what it is taken from. */
@@ -80,6 +80,12 @@ public final class DdsAccountTypeCommandFromApiJsonDeserializer {
.notNull().integerGreaterThanZero();
v.reset().parameter("commissionExpenseGlId").value(this.fromApiJsonHelper.extractLongNamed("commissionExpenseGlId", element))
.notNull().integerGreaterThanZero();
+ // What an early closure earns the bank - the customer's interest given back and the agent's penalty.
+ v.reset().parameter("prematureIncomeGlId").value(this.fromApiJsonHelper.extractLongNamed("prematureIncomeGlId", element))
+ .notNull().integerGreaterThanZero();
+ // Where the TDS withheld from the agents' commission (Section 194H) is owed until it is paid over.
+ v.reset().parameter("tdsPayableGlId").value(this.fromApiJsonHelper.extractLongNamed("tdsPayableGlId", element)).notNull()
+ .integerGreaterThanZero();
// Mandatory: every account opened on the scheme takes this rate.
v.reset().parameter("interestRate").value(this.fromApiJsonHelper.extractBigDecimalWithLocaleNamed("interestRate", element))
.notNull().zeroOrPositiveAmount().notGreaterThanMax(HUNDRED);
@@ -114,7 +120,8 @@ public final class DdsAccountTypeCommandFromApiJsonDeserializer {
}
// Once named, a product's customer and interest accounts can be changed but not cleared.
- for (final String required : List.of("depositLiabilityGlId", "interestExpenseGlId", "commissionExpenseGlId")) {
+ for (final String required : List.of("depositLiabilityGlId", "interestExpenseGlId", "commissionExpenseGlId",
+ "prematureIncomeGlId", "tdsPayableGlId")) {
if (this.fromApiJsonHelper.parameterExists(required, element)) {
v.reset().parameter(required).value(this.fromApiJsonHelper.extractLongNamed(required, element)).notNull()
.integerGreaterThanZero();
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeReadPlatformServiceImpl.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeReadPlatformServiceImpl.java
index a4edf5f31..34fb90681 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeReadPlatformServiceImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeReadPlatformServiceImpl.java
@@ -56,11 +56,16 @@ public class DdsAccountTypeReadPlatformServiceImpl implements DdsAccountTypeRead
+ " t.interest_expense_gl_id as interestExpenseGlId, ie.gl_code as interestExpenseGlCode, "
+ " ie.name as interestExpenseGlName, "
+ " t.commission_expense_gl_id as commissionExpenseGlId, ce.gl_code as commissionExpenseGlCode, "
- + " ce.name as commissionExpenseGlName "
+ + " ce.name as commissionExpenseGlName, "
+ + " t.premature_income_gl_id as prematureIncomeGlId, pi.gl_code as prematureIncomeGlCode, "
+ + " pi.name as prematureIncomeGlName, "
+ + " t.tds_payable_gl_id as tdsPayableGlId, tp.gl_code as tdsPayableGlCode, tp.name as tdsPayableGlName "
+ " from m_dds_account_type t "
+ " left join acc_gl_account dl on dl.id = t.deposit_liability_gl_id "
+ " left join acc_gl_account ie on ie.id = t.interest_expense_gl_id "
- + " left join acc_gl_account ce on ce.id = t.commission_expense_gl_id";
+ + " left join acc_gl_account ce on ce.id = t.commission_expense_gl_id "
+ + " left join acc_gl_account pi on pi.id = t.premature_income_gl_id "
+ + " left join acc_gl_account tp on tp.id = t.tds_payable_gl_id";
}
@Override
@@ -87,6 +92,12 @@ public class DdsAccountTypeReadPlatformServiceImpl implements DdsAccountTypeRead
.commissionExpenseGlId(JdbcSupport.getLong(rs, "commissionExpenseGlId")) //
.commissionExpenseGlCode(rs.getString("commissionExpenseGlCode")) //
.commissionExpenseGlName(rs.getString("commissionExpenseGlName")) //
+ .prematureIncomeGlId(JdbcSupport.getLong(rs, "prematureIncomeGlId")) //
+ .prematureIncomeGlCode(rs.getString("prematureIncomeGlCode")) //
+ .prematureIncomeGlName(rs.getString("prematureIncomeGlName")) //
+ .tdsPayableGlId(JdbcSupport.getLong(rs, "tdsPayableGlId")) //
+ .tdsPayableGlCode(rs.getString("tdsPayableGlCode")) //
+ .tdsPayableGlName(rs.getString("tdsPayableGlName")) //
.createdDate(localDateTime(rs, "createdDate")) //
.lastModifiedDate(localDateTime(rs, "lastModifiedDate")) //
.build();
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeWritePlatformServiceJpaRepositoryImpl.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeWritePlatformServiceJpaRepositoryImpl.java
index cb3259b6c..4c87df0a4 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeWritePlatformServiceJpaRepositoryImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/accounttype/service/DdsAccountTypeWritePlatformServiceJpaRepositoryImpl.java
@@ -56,6 +56,7 @@ public class DdsAccountTypeWritePlatformServiceJpaRepositoryImpl implements DdsA
/** acc_gl_account.classification_enum: 2 liability, 5 expense. */
private static final int LIABILITY = 2;
+ private static final int INCOME = 4;
private static final int EXPENSE = 5;
/** acc_gl_account.account_usage 1 - a detail account an entry can be posted to, not a header. */
private static final int DETAIL = 1;
@@ -148,6 +149,10 @@ public class DdsAccountTypeWritePlatformServiceJpaRepositoryImpl implements DdsA
checkLedgerAccount(command, "depositLiabilityGlId", "Customer Deposits", List.of(LIABILITY), errors);
checkLedgerAccount(command, "interestExpenseGlId", "Interest Expense", List.of(EXPENSE), errors);
checkLedgerAccount(command, "commissionExpenseGlId", "Agent Commission Expense", List.of(EXPENSE), errors);
+ // What an early closure takes back - the customer's interest and the agent's penalty - the bank earns.
+ checkLedgerAccount(command, "prematureIncomeGlId", "Premature Closure Income", List.of(INCOME), errors);
+ // TDS withheld from commission is owed to the tax department until it is paid over.
+ checkLedgerAccount(command, "tdsPayableGlId", "TDS Payable", List.of(LIABILITY), errors);
if (!errors.isEmpty()) {
throw new PlatformApiDataValidationException("validation.msg.validation.errors.exist", "Validation errors exist.", errors);
}
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/approval/service/DdsApprovalReadService.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/approval/service/DdsApprovalReadService.java
index 8e3b55f60..a33a91cd0 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/approval/service/DdsApprovalReadService.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/approval/service/DdsApprovalReadService.java
@@ -36,7 +36,9 @@ import org.apache.fineract.commands.exception.CommandNotFoundException;
import org.apache.fineract.infrastructure.core.service.DateUtils;
import org.apache.fineract.portfolio.dds.accounting.DdsLedger;
import org.apache.fineract.portfolio.dds.accounting.exception.DdsLedgerNotConfiguredException;
+import org.apache.fineract.portfolio.dds.batch.service.BatchRunWritePlatformService;
import org.apache.fineract.portfolio.dds.calculation.DdsInterestCalculation;
+import org.apache.fineract.portfolio.dds.party.domain.PartyRepository;
import org.springframework.jdbc.core.JdbcTemplate;
import org.springframework.stereotype.Component;
@@ -72,6 +74,8 @@ public class DdsApprovalReadService {
private final JdbcTemplate jdbcTemplate;
private final DdsLedger ddsLedger;
+ private final PartyRepository partyRepository;
+ private final BatchRunWritePlatformService batchRunWritePlatformService;
public List> list(final String status, final String fromDate, final String toDate) {
final StringBuilder sql = new StringBuilder(ENTRIES_SQL).append(" and c.status = ? ");
@@ -438,7 +442,9 @@ public class DdsApprovalReadService {
new ProductField("deposit_liability_gl_id", "depositLiabilityGlId", "DDS Customer Deposits (Liability)", "gl",
GROUP_ACCOUNTING), //
new ProductField("interest_expense_gl_id", "interestExpenseGlId", "Interest Expense", "gl", GROUP_ACCOUNTING), //
- new ProductField("commission_expense_gl_id", "commissionExpenseGlId", "Agent Commission Expense", "gl", GROUP_ACCOUNTING));
+ new ProductField("commission_expense_gl_id", "commissionExpenseGlId", "Agent Commission Expense", "gl", GROUP_ACCOUNTING), //
+ new ProductField("premature_income_gl_id", "prematureIncomeGlId", "Premature Closure Income", "gl", GROUP_ACCOUNTING), //
+ new ProductField("tds_payable_gl_id", "tdsPayableGlId", "TDS Payable (194H)", "gl", GROUP_ACCOUNTING));
private static final String GROUP_SLAB = "Commission Slab";
@@ -1097,8 +1103,13 @@ public class DdsApprovalReadService {
if (found.isEmpty()) {
return null;
}
- final BigDecimal balance = (BigDecimal) found.get(0).get("balance");
final BigDecimal rate = (BigDecimal) found.get(0).get("rate");
+ final LocalDate closeDate = DateUtils.getBusinessLocalDate();
+ // The closure first credits the interest still owed through the day before it, so the figures start there.
+ final BigDecimal owed = this.partyRepository.findById(partyId)
+ .map(party -> this.batchRunWritePlatformService.interestNotYetPosted(party, closeDate.minusDays(1))).orElse(BigDecimal.ZERO);
+ final BigDecimal stored = (BigDecimal) found.get(0).get("balance");
+ final BigDecimal balance = stored == null ? null : stored.add(owed);
if (balance == null || rate == null || rate.signum() <= 0) {
return balance;
}
@@ -1107,10 +1118,11 @@ public class DdsApprovalReadService {
if (reduction == null || reduction.signum() <= 0) {
return balance;
}
- final BigDecimal credited = this.jdbcTemplate.queryForObject( // NOSONAR
+ final BigDecimal creditedSoFar = this.jdbcTemplate.queryForObject( // NOSONAR
"select coalesce(sum(case when direction = 'CREDIT' then amount else -amount end), 0) from m_dds_party_transaction "
+ "where party_id = ? and transaction_type in ('INTEREST_POST', 'PREMATURE_INT_RECOVERY', 'PREMATURE_AGENT_TOPUP')",
BigDecimal.class, partyId);
+ final BigDecimal credited = creditedSoFar == null ? owed : creditedSoFar.add(owed);
if (credited == null || credited.signum() <= 0) {
return balance;
}
@@ -1118,7 +1130,6 @@ public class DdsApprovalReadService {
RoundingMode.HALF_UP);
return balance.subtract(recovered);
}
- final LocalDate closeDate = DateUtils.getBusinessLocalDate();
final int remainingDays = closeDate.lengthOfMonth() - closeDate.getDayOfMonth() + 1;
return balance.add(DdsInterestCalculation.interestOn(balance.multiply(BigDecimal.valueOf(remainingDays)), rate));
}
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/batch/service/BatchRunWritePlatformServiceJpaRepositoryImpl.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/batch/service/BatchRunWritePlatformServiceJpaRepositoryImpl.java
index 493053fb2..dd083ecbb 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/batch/service/BatchRunWritePlatformServiceJpaRepositoryImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/batch/service/BatchRunWritePlatformServiceJpaRepositoryImpl.java
@@ -513,7 +513,7 @@ public class BatchRunWritePlatformServiceJpaRepositoryImpl implements BatchRunWr
final DdsCommissionCalculation commission = DdsCommissionCalculation.of(collectionVolume,
matchingSlabs.get(0).getCommissionPercent(), agent.isTdsApplicable(), agent.getTdsPercent(),
- agent.totalDeductions());
+ agent.totalDeductions().add(prematureChargesOutstanding(agent.getId())));
if (!commission.isPayable()) {
// The deductions have swallowed this period's commission. Nothing is owed, and the
// agent is not put into debt over it - the deductions are standing figures the bank
@@ -795,6 +795,57 @@ public class BatchRunWritePlatformServiceJpaRepositoryImpl implements BatchRunWr
final BigDecimal tds = row.getTdsAmount() == null ? BigDecimal.ZERO : row.getTdsAmount();
agent.accrueCommission(row.getAmount(), tds, jobDate);
+
+ // The premature-closure charges this commission was cut by are now recovered - each once. They
+ // are what the row deducted beyond the agent's standing deductions, taken oldest first.
+ final BigDecimal deducted = row.getDeductionAmount() == null ? BigDecimal.ZERO : row.getDeductionAmount();
+ BigDecimal forCharges = deducted.subtract(agent.totalDeductions());
+ for (final Map charge : this.jdbcTemplate.queryForList(OUTSTANDING_CHARGES_SQL, agent.getId())) { // NOSONAR
+ final BigDecimal amount = (BigDecimal) charge.get("amount");
+ if (forCharges.compareTo(amount) < 0) {
+ break;
+ }
+ this.jdbcTemplate.update("update m_dds_agent_premature_charge set recovered_batch_run_id = ? where id = ?", // NOSONAR
+ batchRun.getId(), charge.get("id"));
+ forCharges = forCharges.subtract(amount);
+ }
+ }
+
+ private static final String OUTSTANDING_CHARGES_SQL = "select id, amount from m_dds_agent_premature_charge "
+ + "where agent_id = ? and recovered_batch_run_id is null order by id";
+
+ /** Premature-closure charges laid on the agent that no commission has yet been cut by. */
+ private BigDecimal prematureChargesOutstanding(final Long agentId) {
+ final BigDecimal total = this.jdbcTemplate.queryForObject( // NOSONAR
+ "select coalesce(sum(amount), 0) from m_dds_agent_premature_charge where agent_id = ? and recovered_batch_run_id is null",
+ BigDecimal.class, agentId);
+ return total == null ? BigDecimal.ZERO : total;
+ }
+
+ /**
+ * Settles the premature-closure charges a commission payment has now recovered.
+ *
+ * The commission was cut by them and booked net, so a penalty needs no entry of its own: the
+ * commission expense is already that much lower - the clawback is a reversal of commission, as a
+ * core banking system books it. Interest the agent funded is different: the bank booked it as
+ * interest on the closing day, and the agent has now paid for it out of commission, so it moves from
+ * the product's Interest Expense to its Agent Commission Expense.
+ */
+ private void bookRecoveredPrematureCharges(final Agent agent, final BatchRun batchRun) {
+ for (final Map charge : this.jdbcTemplate.queryForList( // NOSONAR
+ "select id, party_id, charge_type, amount from m_dds_agent_premature_charge "
+ + "where agent_id = ? and recovered_batch_run_id is not null and booked_batch_run_id is null order by id",
+ agent.getId())) {
+ if ("INTEREST_TOPUP".equals(charge.get("charge_type"))) {
+ final Long partyId = ((Number) charge.get("party_id")).longValue();
+ final Party party = this.partyRepository.findById(partyId).orElseThrow(() -> new PartyNotFoundException(partyId));
+ this.ddsLedger.bookAgentInterestTopUpRecovery(party, batchRun.getJobDate(), (BigDecimal) charge.get("amount"),
+ "Premature closure interest funded by agent on " + party.getPartyCode() + " recovered from "
+ + agent.getAgentCode() + "'s commission, batch run #" + batchRun.getId());
+ }
+ this.jdbcTemplate.update("update m_dds_agent_premature_charge set booked_batch_run_id = ? where id = ?", // NOSONAR
+ batchRun.getId(), charge.get("id"));
+ }
}
/**
@@ -882,8 +933,21 @@ public class BatchRunWritePlatformServiceJpaRepositoryImpl implements BatchRunWr
this.ddsLedger.payCommission(((Number) account.get("id")).longValue(), batchRun.getJobDate(), amount,
"DDS commission, batch run #" + batchRun.getId(), shares);
this.ddsLedger.markCommissionPaid(agent.getId(), batchRun.getId());
+
+ // The TDS withheld when the commission now paid was calculated - the calculation runs whose
+ // collections this payment has just covered.
+ final BigDecimal tds = this.jdbcTemplate.queryForObject(PAID_COMMISSION_TDS_SQL, BigDecimal.class, agent.getId(), // NOSONAR
+ agent.getId(), batchRun.getId());
+ this.ddsLedger.bookCommissionTds(agent.getOffice(), agent.getId(), batchRun.getId(), batchRun.getJobDate(), tds,
+ "TDS u/s 194H on DDS commission of " + agent.getAgentCode() + ", batch run #" + batchRun.getId());
+
+ bookRecoveredPrematureCharges(agent, batchRun);
}
+ private static final String PAID_COMMISSION_TDS_SQL = "select coalesce(sum(r.tds_amount), 0) from m_dds_batch_run_row r "
+ + "where r.agent_id = ? and r.batch_run_id in (select distinct pt.commission_batch_run_id from m_dds_party_transaction pt "
+ + "where pt.agent_id = ? and pt.commission_paid_batch_run_id = ?)";
+
/** Fineract's savings statuses, named the way the screens name them. */
private String statusName(final int status) {
return switch (status) {
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/api/PartiesApiResource.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/api/PartiesApiResource.java
index d4d30f2cf..23bd4ddf3 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/api/PartiesApiResource.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/api/PartiesApiResource.java
@@ -30,7 +30,10 @@ import jakarta.ws.rs.PathParam;
import jakarta.ws.rs.Produces;
import jakarta.ws.rs.QueryParam;
import jakarta.ws.rs.core.MediaType;
+import java.math.BigDecimal;
+import java.time.LocalDate;
import java.util.Collection;
+import java.util.LinkedHashMap;
import java.util.List;
import java.util.Map;
import lombok.RequiredArgsConstructor;
@@ -40,9 +43,14 @@ import org.apache.fineract.commands.service.CommandWrapperBuilder;
import org.apache.fineract.commands.service.PortfolioCommandSourceWritePlatformService;
import org.apache.fineract.infrastructure.core.data.CommandProcessingResult;
import org.apache.fineract.infrastructure.core.exception.UnrecognizedQueryParamException;
+import org.apache.fineract.infrastructure.core.service.DateUtils;
import org.apache.fineract.infrastructure.security.service.PlatformSecurityContext;
import org.apache.fineract.portfolio.dds.accounting.DdsLedger;
+import org.apache.fineract.portfolio.dds.batch.service.BatchRunWritePlatformService;
import org.apache.fineract.portfolio.dds.party.data.PartyData;
+import org.apache.fineract.portfolio.dds.party.domain.Party;
+import org.apache.fineract.portfolio.dds.party.domain.PartyRepository;
+import org.apache.fineract.portfolio.dds.party.exception.PartyNotFoundException;
import org.apache.fineract.portfolio.dds.party.service.PartyReadPlatformService;
import org.apache.fineract.portfolio.dds.party.service.PartyWritePlatformService;
import org.springframework.stereotype.Component;
@@ -67,6 +75,8 @@ public class PartiesApiResource {
* the account it opens and the entries it writes are their own record.
*/
private final PartyWritePlatformService partyWritePlatformService;
+ private final PartyRepository partyRepository;
+ private final BatchRunWritePlatformService batchRunWritePlatformService;
@GET
@Consumes({ MediaType.APPLICATION_JSON })
@@ -154,6 +164,30 @@ public class PartiesApiResource {
return ddsLedger.sundryAccounts();
}
+ @GET
+ @Path("{partyId}/interestdue")
+ @Consumes({ MediaType.APPLICATION_JSON })
+ @Produces({ MediaType.APPLICATION_JSON })
+ @Operation(summary = "Interest a DDS account has earned but not yet been credited",
+ description = "Interest calculated or still to calculate through the day before the business date - what an "
+ + "early closure today credits before it settles. Read only; nothing is posted.")
+ public Map retrieveInterestDue(@PathParam("partyId") @Parameter(description = "partyId") final Long partyId) {
+ context.authenticatedUser().validateHasReadPermission(RESOURCE_NAME_FOR_PERMISSIONS);
+ final Party party = partyRepository.findById(partyId).orElseThrow(() -> new PartyNotFoundException(partyId));
+ final LocalDate businessDate = DateUtils.getBusinessLocalDate();
+ // The closing day earns nothing - the money leaves that day - so interest is owed through the day before.
+ final LocalDate through = businessDate.minusDays(1);
+ final BigDecimal due = batchRunWritePlatformService.interestNotYetPosted(party, through);
+ final Map result = new LinkedHashMap<>();
+ result.put("businessDate", businessDate.toString());
+ result.put("through", through.toString());
+ result.put("creditedThrough", party.getInterestDate() == null ? null : party.getInterestDate().toString());
+ result.put("interestDue", due);
+ // What closing early today charges the agent, worked out as the closure works it out.
+ result.put("agentPenalty", partyWritePlatformService.previewAgentPenalty(partyId));
+ return result;
+ }
+
@GET
@Path("{partyId}/closure")
@Consumes({ MediaType.APPLICATION_JSON })
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformService.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformService.java
index e9112c08e..ab6492099 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformService.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformService.java
@@ -96,4 +96,11 @@ public interface PartyWritePlatformService {
* scheme's lock-in is not changed; only this account is let through it.
*/
CommandProcessingResult prematureCloseWithinLockin(Long partyId, JsonCommand command);
+
+ /**
+ * What closing this account early today would charge its agent - read only: the account's collection,
+ * the scheme's penalty rate, the agent's commission rate and what the account earned them, and the
+ * penalty, which is never more than that.
+ */
+ java.util.Map previewAgentPenalty(Long partyId);
}
diff --git a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformServiceJpaRepositoryImpl.java b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformServiceJpaRepositoryImpl.java
index 1ba764ca3..69a82c00f 100644
--- a/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformServiceJpaRepositoryImpl.java
+++ b/fineract-provider/src/main/java/org/apache/fineract/portfolio/dds/party/service/PartyWritePlatformServiceJpaRepositoryImpl.java
@@ -27,7 +27,6 @@ import java.math.MathContext;
import java.math.RoundingMode;
import java.time.LocalDate;
import java.time.Period;
-import java.time.format.DateTimeFormatter;
import java.util.HashMap;
import java.util.ArrayList;
import java.util.List;
@@ -918,25 +917,11 @@ public class PartyWritePlatformServiceJpaRepositoryImpl implements PartyWritePla
// account agree on where the date comes from and on the format it arrives in.
final LocalDate closeDate = command.localDateValueOfParameterNamed("closeDate");
- // The interest has to be brought up to date by the branch before the account is closed early:
- // calculated and posted through the closing day, so the passbook shows what was earned before
- // what is given back. Closing is refused until then, and says which runs are missing.
// The money leaves on the closing day, so that day earns nothing: interest is owed through the day before.
final LocalDate lastEarningDay = closeDate.minusDays(1);
- final BigDecimal interestOwed = this.batchRunWritePlatformService.interestNotYetPosted(party, lastEarningDay);
- if (interestOwed.compareTo(BigDecimal.ZERO) > 0) {
- final boolean calculatedOnly = party.accruedInterest(false) != null
- && party.accruedInterest(false).compareTo(interestOwed) == 0;
- // A rule the request does not meet, not a permission it lacks - so a validation error.
- final String message = "Interest of ₹" + interestOwed.setScale(2, RoundingMode.HALF_UP) + " on " + party.getPartyCode()
- + " is not posted yet. "
- + (calculatedOnly ? "Run Interest Posting" : "Run Interest Calculation and then Interest Posting") + " for "
- + closeDate.format(DateTimeFormatter.ofPattern("dd/MM/yyyy")) + ", then close the account.";
- throw new PlatformApiDataValidationException("error.msg.dds.party.interest.not.posted", message,
- List.of(ApiParameterError.generalError("error.msg.dds.party.interest.not.posted", message)));
- }
-
- // Nothing is left to credit by now; kept so a rounding remainder is never lost.
+ // Interest still owed through that day - calculated by a run but not posted, or not calculated at
+ // all - is worked out and credited here first, so the settlement below starts from everything
+ // earned. The passbook shows it as its own line before the recovery or top-up.
this.batchRunWritePlatformService.postInterestThrough(party, lastEarningDay);
final boolean customerBears = CUSTOMER_BEARS.equals(command.stringValueOfParameterNamed(SHORTFALL_BORNE_BY));
@@ -1017,7 +1002,9 @@ public class PartyWritePlatformServiceJpaRepositoryImpl implements PartyWritePla
}
final String description = "DDS premature closure interest recovery for " + party.getPartyCode();
- this.ddsLedger.reverseInterest(party, closeDate, recovered, description);
+ // Booked as the bank's income for the closure, not as interest never paid: the interest was
+ // earned and paid at the time, and what comes back now is what closing early costs the customer.
+ this.ddsLedger.recoverPrematureInterest(party, closeDate, recovered, description);
final BigDecimal balanceAfter = party.debit(recovered);
this.partyTransactionRepository.save(new PartyTransaction(party, party.getAgent(), closeDate, PREMATURE_INTEREST_RECOVERY,
DIRECTION_DEBIT, null, null, null, recovered, null, null,
@@ -1055,8 +1042,7 @@ public class PartyWritePlatformServiceJpaRepositoryImpl implements PartyWritePla
DIRECTION_CREDIT, null, null, null, topUp, null, null,
remainingDays + " days of " + closeDate.getMonth() + " funded by " + party.getAgent().getAgentCode(), balanceAfter));
- party.getAgent().chargePrematureClosure(topUp);
- this.agentRepository.saveAndFlush(party.getAgent());
+ recordAgentCharge(party, CHARGE_INTEREST_TOPUP, topUp, closeDate);
return topUp;
}
@@ -1064,26 +1050,80 @@ public class PartyWritePlatformServiceJpaRepositoryImpl implements PartyWritePla
* The agent's share, charged whichever way the interest was settled: an account closed early is a
* round they did not keep going.
*
- * Taken on what they are owed now rather than on this account's own collections, because
- * commission is earned per agent over a period and was never broken down per account - there is
- * no per-account figure to take a percentage of.
+ * Taken on this account alone, as a clawback of the commission it earned them - never on what the
+ * agent is owed for everyone else, which would make one small account cost a busy agent more than it
+ * ever earned them, and cost nothing on the day after their commission was paid.
*/
private BigDecimal chargeAgentCommission(final Party party, final DdsAccountType scheme) {
- final BigDecimal penaltyRate = scheme.getPrematureAgentCommissionPenalty();
- final Agent agent = party.getAgent();
- if (penaltyRate == null || penaltyRate.compareTo(BigDecimal.ZERO) <= 0 || agent == null
- || agent.getCommission().compareTo(BigDecimal.ZERO) <= 0) {
+ if (party.getAgent() == null) {
return BigDecimal.ZERO;
}
- final BigDecimal penalty = agent.getCommission().multiply(penaltyRate).divide(HUNDRED, MONEY_SCALE, RoundingMode.HALF_UP);
+ final BigDecimal penalty = (BigDecimal) agentPenalty(party, scheme).get("penalty");
if (penalty.compareTo(BigDecimal.ZERO) <= 0) {
return BigDecimal.ZERO;
}
- agent.chargePrematureClosure(penalty);
- this.agentRepository.saveAndFlush(agent);
+ recordAgentCharge(party, CHARGE_PENALTY, penalty, DateUtils.getBusinessLocalDate());
return penalty;
}
+ private static final String ACCOUNT_COLLECTION_SQL = "select coalesce(sum(amount), 0) from m_dds_party_transaction "
+ + "where party_id = ? and transaction_type = 'PARTY_TRAN' and direction = 'CREDIT'";
+
+ /** The rate the agent's commission was last worked out at - their slab, as the last Commission Calculation found it. */
+ private static final String AGENT_COMMISSION_RATE_SQL = "select r.rate_percent from m_dds_batch_run_row r "
+ + "join m_dds_batch_run b on b.id = r.batch_run_id where r.agent_id = ? and b.job_type = 'COMMISSION_CALCULATION' "
+ + "and r.rate_percent is not null order by b.id desc limit 1";
+
+ /**
+ * The agent's premature-closure penalty on one account: the scheme's penalty rate on what was collected
+ * on it, and never more than the commission that collection earned them at their slab rate. An agent
+ * whose commission has not been worked out yet has no rate to cap by, and pays the scheme's rate.
+ */
+ private Map agentPenalty(final Party party, final DdsAccountType scheme) {
+ final BigDecimal collected = this.jdbcTemplate.queryForObject(ACCOUNT_COLLECTION_SQL, BigDecimal.class, party.getId()); // NOSONAR
+ final BigDecimal collection = collected == null ? BigDecimal.ZERO : collected;
+ final BigDecimal penaltyRate = scheme.getPrematureAgentCommissionPenalty() == null ? BigDecimal.ZERO
+ : scheme.getPrematureAgentCommissionPenalty();
+ final List rates = party.getAgent() == null ? List.of()
+ : this.jdbcTemplate.queryForList(AGENT_COMMISSION_RATE_SQL, BigDecimal.class, party.getAgent().getId()); // NOSONAR
+ final BigDecimal commissionRate = rates.isEmpty() ? null : rates.get(0);
+
+ BigDecimal penalty = collection.multiply(penaltyRate).divide(HUNDRED, MONEY_SCALE, RoundingMode.HALF_UP);
+ final BigDecimal earned = commissionRate == null ? null
+ : collection.multiply(commissionRate).divide(HUNDRED, MONEY_SCALE, RoundingMode.HALF_UP);
+ if (earned != null && penalty.compareTo(earned) > 0) {
+ penalty = earned;
+ }
+ final Map result = new HashMap<>();
+ result.put("collection", collection);
+ result.put("penaltyRate", penaltyRate);
+ result.put("commissionRate", commissionRate);
+ result.put("commissionEarned", earned);
+ result.put("penalty", penalty.max(BigDecimal.ZERO));
+ return result;
+ }
+
+ @Override
+ public Map previewAgentPenalty(final Long partyId) {
+ final Party party = this.partyRepository.findById(partyId).orElseThrow(() -> new PartyNotFoundException(partyId));
+ if (party.getAgent() == null) {
+ return Map.of("penalty", BigDecimal.ZERO);
+ }
+ return agentPenalty(party, schemeOf(party));
+ }
+
+ private static final String CHARGE_PENALTY = "PENALTY";
+ private static final String CHARGE_INTEREST_TOPUP = "INTEREST_TOPUP";
+
+ /**
+ * Holds a charge against the agent until a Commission Calculation takes it off their commission -
+ * once. It used to go onto the agent's standing deduction, which every run deducts again.
+ */
+ private void recordAgentCharge(final Party party, final String chargeType, final BigDecimal amount, final LocalDate chargedOn) {
+ this.jdbcTemplate.update("insert into m_dds_agent_premature_charge (agent_id, party_id, charge_type, amount, charged_on) " // NOSONAR
+ + "values (?, ?, ?, ?, ?)", party.getAgent().getId(), party.getId(), chargeType, amount, chargedOn);
+ }
+
/**
* What is left after the charge goes out the same way a matured payout does - to another account
* of the customer's, or into matured-deposits payable when they have none.
diff --git a/fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml b/fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml
index ffc4d2d5b..b518e4960 100644
--- a/fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml
+++ b/fineract-provider/src/main/resources/db/changelog/tenant/final-changelog-tenant.xml
@@ -199,4 +199,5 @@
+
diff --git a/fineract-provider/src/main/resources/db/changelog/tenant/parts/0629_dds_premature_income.xml b/fineract-provider/src/main/resources/db/changelog/tenant/parts/0629_dds_premature_income.xml
new file mode 100644
index 000000000..fbb8fdaca
--- /dev/null
+++ b/fineract-provider/src/main/resources/db/changelog/tenant/parts/0629_dds_premature_income.xml
@@ -0,0 +1,102 @@
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