Olivier CROGUENNEC
422 lines
16 KiB
JavaScript
422 lines
16 KiB
JavaScript
import { Router } from 'express';
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import db from '../db/index.js';
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import { requireInvestisseur } from '../middleware/investisseurScope.js';
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const router = Router();
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router.use(requireInvestisseur);
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const round2 = v => Math.round((v ?? 0) * 100) / 100;
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router.get('/', (req, res) => {
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const annee = req.query.annee || String(new Date().getFullYear() - 1);
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const scopeAll = req.query.scope === 'all';
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const invCond = scopeAll
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? 'i.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)'
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: 'i.investisseur_id = ?';
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const invArg = scopeAll ? req.user.id : req.investisseur.id;
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const recap = db.prepare(`
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SELECT
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COALESCE(SUM(r.interets_bruts),0) AS interets_bruts,
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COALESCE(SUM(r.prelev_sociaux),0) AS prelev_sociaux,
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COALESCE(SUM(r.prelev_forfaitaire),0) AS prelev_forfaitaire,
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COALESCE(SUM(r.net_recu),0) AS net_recu,
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COUNT(*) AS nb_remboursements
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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WHERE ${invCond}
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AND substr(r.date_remb,1,4) = ?
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AND r.statut IN ('paye','partiel')
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`).get(invArg, annee);
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const pertes = db.prepare(`
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SELECT i.id, i.nom_projet, p.nom AS plateforme_nom,
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i.montant_investi,
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COALESCE((SELECT SUM(r.capital) FROM remboursements r WHERE r.investissement_id = i.id),0) AS capital_rembourse,
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(i.montant_investi -
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COALESCE((SELECT SUM(r.capital) FROM remboursements r WHERE r.investissement_id = i.id),0)
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) AS perte_capital,
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i.statut, i.updated_at
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FROM investissements i
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JOIN plateformes p ON p.id = i.plateforme_id
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WHERE ${invCond}
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AND i.statut IN ('en_retard','cloture')
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AND substr(i.updated_at,1,4) = ?
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`).all(invArg, annee);
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const pertesTotales = pertes.reduce((s, p) => s + Math.max(0, p.perte_capital), 0);
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const detail = db.prepare(`
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SELECT i.id AS investissement_id, i.nom_projet, p.nom AS plateforme_nom,
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inv.nom AS investisseur_nom,
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SUM(r.interets_bruts) AS interets_bruts,
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SUM(r.prelev_sociaux) AS prelev_sociaux,
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SUM(r.prelev_forfaitaire) AS prelev_forfaitaire,
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SUM(r.net_recu) AS net_recu,
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COUNT(r.id) AS nb_echeances
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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JOIN investisseurs inv ON inv.id = i.investisseur_id
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JOIN plateformes p ON p.id = i.plateforme_id
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WHERE ${invCond}
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AND substr(r.date_remb,1,4) = ?
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AND r.statut IN ('paye','partiel')
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GROUP BY i.id
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ORDER BY interets_bruts DESC
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`).all(invArg, annee);
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const corrCond = scopeAll
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? 'c.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)'
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: 'c.investisseur_id = ?';
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const corrections = db.prepare(`
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SELECT c.id, c.date, c.montant, c.notes,
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p.nom AS plateforme_nom,
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inv.nom AS investisseur_nom
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FROM corrections_solde c
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JOIN plateformes p ON p.id = c.plateforme_id
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JOIN investisseurs inv ON inv.id = c.investisseur_id
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WHERE ${corrCond}
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AND substr(c.date,1,4) = ?
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ORDER BY c.date DESC
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`).all(invArg, annee);
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const totalCorrections = corrections.reduce((s, c) => s + c.montant, 0);
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const interetsNets = recap.interets_bruts - recap.prelev_sociaux - recap.prelev_forfaitaire;
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const recapTotal = {
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interets_bruts: round2(recap.interets_bruts),
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prelev_sociaux: round2(recap.prelev_sociaux),
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prelev_forfaitaire: round2(recap.prelev_forfaitaire),
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interets_nets: round2(interetsNets),
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interets_nets_corriges: round2(interetsNets + totalCorrections),
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nb_remboursements: recap.nb_remboursements,
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total_corrections: round2(totalCorrections),
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};
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const cases = {
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case_2TR: round2(recap.interets_bruts),
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case_2CK: round2(recap.prelev_forfaitaire),
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case_2BH: round2(recap.interets_bruts),
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case_2BH_perte_capital: round2(pertesTotales),
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note: "Les cases sont indicatives. Verifiez avec votre situation fiscale reelle.",
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};
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res.json({ annee, recap: recapTotal, pertes, pertesTotales: round2(pertesTotales), detail, corrections, cases });
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});
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router.get('/export', (req, res) => {
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const annee = req.query.annee || String(new Date().getFullYear() - 1);
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const scopeAll = req.query.scope === 'all';
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const invCond = scopeAll
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? 'i.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)'
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: 'i.investisseur_id = ?';
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const invArg = scopeAll ? req.user.id : req.investisseur.id;
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const rows = db.prepare(`
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SELECT i.nom_projet, p.nom AS plateforme,
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r.date_remb, r.capital, r.interets_bruts,
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r.prelev_sociaux, r.prelev_forfaitaire, r.net_recu, r.statut
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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JOIN plateformes p ON p.id = i.plateforme_id
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WHERE ${invCond} AND substr(r.date_remb,1,4) = ?
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ORDER BY r.date_remb
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`).all(invArg, annee);
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const corrCond2 = scopeAll
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? 'c.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)'
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: 'c.investisseur_id = ?';
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const corrRows = db.prepare(`
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SELECT c.notes AS nom_projet, p.nom AS plateforme, c.date AS date_remb,
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0 AS capital, 0 AS interets_bruts,
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0 AS prelev_sociaux, 0 AS prelev_forfaitaire,
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c.montant AS net_recu, 'correction_solde' AS statut
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FROM corrections_solde c
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JOIN plateformes p ON p.id = c.plateforme_id
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WHERE ${corrCond2} AND substr(c.date,1,4) = ?
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ORDER BY c.date
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`).all(invArg, annee);
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const header = ['Projet','Plateforme','Date','Capital','Interets bruts','Prelev sociaux','Impot revenu','Net recu','Statut'];
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const allRows = [...rows, ...corrRows];
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const csv = [
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header.join(';'),
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...allRows.map(r => [
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esc(r.nom_projet), esc(r.plateforme), r.date_remb,
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r.capital, r.interets_bruts, r.prelev_sociaux, r.prelev_forfaitaire,
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r.net_recu, r.statut,
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].join(';')),
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].join('\n');
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res.setHeader('Content-Type', 'text/csv; charset=utf-8');
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res.setHeader('Content-Disposition', `attachment; filename="2778-SD-${annee}.csv"`);
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res.send('\uFEFF' + csv);
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});
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/* ── CERFA 2561 — synthèse par plateforme × investisseur ── */
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router.get('/cerfa2561', (req, res) => {
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const annee = req.query.annee || String(new Date().getFullYear() - 1);
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const scopeAll = req.query.scope === 'all';
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const invCond = scopeAll
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? 'i.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)'
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: 'i.investisseur_id = ?';
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const invArg = scopeAll ? req.user.id : req.investisseur.id;
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const rows = db.prepare(`
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SELECT
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p.id AS plateforme_id,
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p.nom AS plateforme_nom,
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p.domiciliation,
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p.fiscalite,
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p.type_produit_fiscal,
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inv.id AS investisseur_id,
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inv.nom AS investisseur_nom,
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inv.prenom AS investisseur_prenom,
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COALESCE(SUM(r.interets_bruts), 0) AS interets_bruts,
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COALESCE(SUM(r.prelev_sociaux), 0) AS prelev_sociaux,
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COALESCE(SUM(r.prelev_forfaitaire), 0) AS prelev_forfaitaire
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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JOIN plateformes p ON p.id = i.plateforme_id
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JOIN investisseurs inv ON inv.id = i.investisseur_id
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WHERE ${invCond}
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AND substr(r.date_remb,1,4) = ?
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AND r.statut IN ('paye','partiel')
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AND r.type = 'normal'
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GROUP BY p.id, inv.id
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ORDER BY p.nom, inv.nom
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`).all(invArg, annee);
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// Pertes en capital par plateforme × investisseur
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const pertesRows = db.prepare(`
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SELECT
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p.id AS plateforme_id,
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i.investisseur_id,
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COALESCE(SUM(
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i.montant_investi -
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COALESCE((SELECT SUM(r2.capital) FROM remboursements r2 WHERE r2.investissement_id = i.id),0)
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), 0) AS perte_capital
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FROM investissements i
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JOIN plateformes p ON p.id = i.plateforme_id
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WHERE ${invCond}
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AND i.statut IN ('en_retard','cloture')
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AND substr(i.updated_at,1,4) = ?
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GROUP BY p.id, i.investisseur_id
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`).all(invArg, annee);
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const pertesMap = {};
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for (const p of pertesRows) {
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pertesMap[`${p.plateforme_id}_${p.investisseur_id}`] = Math.max(0, p.perte_capital);
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}
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const lignes = rows.map(r => {
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const key = `${r.plateforme_id}_${r.investisseur_id}`;
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const perteCapital = pertesMap[key] ?? 0;
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const isFlatTax = r.domiciliation === 'FR' && r.fiscalite === 'flat_tax';
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const use2TR = r.type_produit_fiscal === '2TR';
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const interetsNets = round2(r.interets_bruts - r.prelev_sociaux - r.prelev_forfaitaire);
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return {
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annee,
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plateforme_id: r.plateforme_id,
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plateforme_nom: r.plateforme_nom,
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domiciliation: r.domiciliation,
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fiscalite: r.fiscalite,
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type_produit_fiscal: r.type_produit_fiscal,
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investisseur_id: r.investisseur_id,
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investisseur_nom: r.investisseur_nom,
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investisseur_prenom: r.investisseur_prenom,
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interets_bruts: round2(r.interets_bruts),
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prelev_sociaux: round2(r.prelev_sociaux),
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prelev_forfaitaire: round2(r.prelev_forfaitaire),
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interets_nets: interetsNets,
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// Cases fiscales — d'après IFU réels :
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// 2TT ou 2TR = intérêts bruts (toutes plateformes)
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// 2BH = intérêts bruts si PS déjà prélevés (prelev_sociaux > 0)
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// 2CK = PFNL déjà versé (flat-tax FR uniquement)
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// 2TY = pertes en capital
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case_2TT: !use2TR ? Math.round(r.interets_bruts) : 0,
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case_2TR: use2TR ? Math.round(r.interets_bruts) : 0,
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case_2BH: r.prelev_sociaux > 0 ? Math.round(r.interets_bruts) : 0,
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case_2CK: isFlatTax ? Math.round(r.prelev_forfaitaire) : 0,
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case_2TY: perteCapital > 0 ? Math.round(perteCapital) : 0,
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};
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});
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// Breakdown mensuel par plateforme × investisseur
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const moisRows = db.prepare(`
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SELECT
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p.id AS plateforme_id,
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i.investisseur_id,
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substr(r.date_remb,6,2) AS mois,
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COALESCE(SUM(r.interets_bruts), 0) AS interets_bruts,
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COALESCE(SUM(r.prelev_sociaux), 0) AS prelev_sociaux,
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COALESCE(SUM(r.prelev_forfaitaire), 0) AS prelev_forfaitaire
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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JOIN plateformes p ON p.id = i.plateforme_id
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WHERE ${invCond}
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AND substr(r.date_remb,1,4) = ?
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AND r.statut IN ('paye','partiel')
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AND r.type = 'normal'
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GROUP BY p.id, i.investisseur_id, mois
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`).all(invArg, annee);
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const moisMap = {};
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for (const m of moisRows) {
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const key = `${m.plateforme_id}_${m.investisseur_id}`;
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if (!moisMap[key]) moisMap[key] = {};
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moisMap[key][m.mois] = {
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interets_bruts: round2(m.interets_bruts),
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prelev_sociaux: round2(m.prelev_sociaux),
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prelev_forfaitaire: round2(m.prelev_forfaitaire),
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};
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}
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const lignesWithMois = lignes.map(l => ({
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...l,
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mois: moisMap[`${l.plateforme_id}_${l.investisseur_id}`] ?? {},
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}));
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res.json({ annee, lignes: lignesWithMois });
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});
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/* ── CERFA 2561 — détail des remboursements par plateforme × investisseur ── */
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router.get('/cerfa2561/remboursements', (req, res) => {
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const { annee, plateforme_id, investisseur_id } = req.query;
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if (!annee || !plateforme_id) return res.status(400).json({ error: 'annee et plateforme_id requis' });
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const scopeAll = req.query.scope === 'all';
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const invCond = scopeAll
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? 'i.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)'
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: 'i.investisseur_id = ?';
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const invArg = scopeAll ? req.user.id : req.investisseur.id;
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const platCond = investisseur_id
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? 'AND p.id = ? AND i.investisseur_id = ?'
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: 'AND p.id = ?';
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const platArgs = investisseur_id
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? [Number(plateforme_id), Number(investisseur_id)]
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: [Number(plateforme_id)];
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const rows = db.prepare(`
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SELECT
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r.id, r.date_remb, r.capital, r.interets_bruts,
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r.prelev_sociaux, r.prelev_forfaitaire, r.interets_nets, r.net_recu,
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r.statut, r.notes,
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i.nom_projet
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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JOIN plateformes p ON p.id = i.plateforme_id
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WHERE ${invCond} ${platCond}
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AND substr(r.date_remb,1,4) = ?
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AND r.statut IN ('paye','partiel')
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AND r.type = 'normal'
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ORDER BY r.date_remb
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`).all(invArg, ...platArgs, annee);
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res.json(rows);
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});
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/* ── Années disponibles ── */
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router.get('/years', (req, res) => {
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const scopeAll = req.query.scope === 'all';
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let invWhere, invParams;
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if (scopeAll) {
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invWhere = 'i.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)';
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invParams = [req.user.id];
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} else {
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const invId = Number(req.header('X-Investisseur-Id'));
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if (!invId) return res.status(400).json({ error: 'Missing investisseur id' });
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invWhere = 'i.investisseur_id = ?';
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invParams = [invId];
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}
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const rows = db.prepare(`
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SELECT DISTINCT strftime('%Y', r.date_remb) AS annee
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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WHERE ${invWhere}
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AND r.type = 'normal'
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ORDER BY annee DESC
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`).all(...invParams);
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res.json(rows.map(r => r.annee));
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});
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/* ── 2778-SD — matrice mensuelle par plateforme étrangère ── */
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router.get('/2778', (req, res) => {
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const annee = req.query.annee || String(new Date().getFullYear() - 1);
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const scopeAll = req.query.scope === 'all';
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const invCond = scopeAll
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? 'i.investisseur_id IN (SELECT id FROM investisseurs WHERE user_id = ?)'
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: 'i.investisseur_id = ?';
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const invArg = scopeAll ? req.user.id : req.investisseur.id;
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// Plateformes étrangères × investisseur avec au moins un remboursement sur l'année
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const platRows = db.prepare(`
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SELECT DISTINCT p.id, p.nom, inv.id AS investisseur_id, inv.nom AS investisseur_nom, inv.prenom AS investisseur_prenom
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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JOIN plateformes p ON p.id = i.plateforme_id
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JOIN investisseurs inv ON inv.id = i.investisseur_id
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WHERE ${invCond}
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AND substr(r.date_remb,1,4) = ?
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AND r.statut IN ('paye','partiel')
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AND r.type = 'normal'
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AND p.domiciliation != 'FR'
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ORDER BY p.nom, inv.nom
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`).all(invArg, annee);
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// Montants mensuels par plateforme × investisseur
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const moisRows = db.prepare(`
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SELECT
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p.id AS plateforme_id,
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i.investisseur_id,
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substr(r.date_remb,6,2) AS mois,
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COALESCE(SUM(
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CASE WHEN r.interets_bruts_avant_local IS NOT NULL AND r.interets_bruts_avant_local > 0
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THEN r.interets_bruts_avant_local
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ELSE r.interets_bruts
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END
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), 0) AS montant
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FROM remboursements r
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JOIN investissements i ON i.id = r.investissement_id
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JOIN plateformes p ON p.id = i.plateforme_id
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WHERE ${invCond}
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AND substr(r.date_remb,1,4) = ?
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AND r.statut IN ('paye','partiel')
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AND r.type = 'normal'
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AND p.domiciliation != 'FR'
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GROUP BY p.id, i.investisseur_id, mois
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`).all(invArg, annee);
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const moisMap = {};
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for (const m of moisRows) {
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const key = `${m.plateforme_id}_${m.investisseur_id}`;
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if (!moisMap[key]) moisMap[key] = {};
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moisMap[key][m.mois] = round2(m.montant);
|
||
}
|
||
|
||
const plateformes = platRows.map(p => ({
|
||
id: `${p.id}_${p.investisseur_id}`,
|
||
plateforme_id: p.id,
|
||
nom: p.nom,
|
||
investisseur_id: p.investisseur_id,
|
||
investisseur_nom: p.investisseur_nom,
|
||
investisseur_prenom: p.investisseur_prenom,
|
||
mois: moisMap[`${p.id}_${p.investisseur_id}`] ?? {},
|
||
}));
|
||
|
||
res.json({ annee, plateformes });
|
||
});
|
||
|
||
export default router;
|