明确红利账务再投来源并修复流式遗漏与校正时钟

crates/fidc-core/src/events.rs

@@ -181,8 +181,22 @@ impl OrderEvent {
     }
 }
 
+#[derive(Debug, Clone, Copy, Default, Serialize, Deserialize, PartialEq, Eq)]
+#[serde(rename_all = "snake_case")]
+pub enum FillOrigin {
+    #[default]
+    MarketExecution,
+    DividendReinvestment,
+}
+
+impl FillOrigin {
+    pub fn is_market_execution(&self) -> bool { *self == Self::MarketExecution }
+}
+
 #[derive(Debug, Clone, Serialize, Deserialize)]
 pub struct FillEvent {
+    #[serde(default, skip_serializing_if = "FillOrigin::is_market_execution")]
+    pub origin: FillOrigin,
     #[serde(with = "date_format")]
     pub date: NaiveDate,
     #[serde(default, with = "optional_date_format")]
@@ -219,6 +233,14 @@ pub struct FillEvent {
 
 impl FillEvent {
     pub fn validate(&self) -> Result<(), String> {
+        if self.origin == FillOrigin::DividendReinvestment && (
+            self.order_id.is_some() || self.side != OrderSide::Buy
+            || self.commission != 0. || self.stamp_tax != 0. || self.transfer_fee != 0.
+            || self.execution_timestamp != self.date.and_hms_opt(0, 0, 0)
+            || self.execution_start_timestamp != self.execution_timestamp
+        ) {
+            return Err("dividend accounting allocation cannot carry an exchange order, fees, or a market clock".into());
+        }
         if self.symbol.trim().is_empty()
             || self.quantity == 0
             || !self.price.is_finite()
@@ -425,7 +447,7 @@ pub struct ProcessEvent {
 mod tests {
     use chrono::{NaiveDate, NaiveDateTime};
 
-    use super::{FillEvent, OrderEvent, OrderSide, OrderStatus, ProcessEventKind};
+    use super::{FillEvent, FillOrigin, OrderEvent, OrderSide, OrderStatus, ProcessEventKind};
 
     fn order_event(status: OrderStatus, filled_quantity: u32) -> OrderEvent {
         OrderEvent {
@@ -469,6 +491,7 @@ mod tests {
 
     fn fill_event(start: Option<NaiveDateTime>, end: Option<NaiveDateTime>) -> FillEvent {
         FillEvent {
+            origin: crate::events::FillOrigin::MarketExecution,
             date: NaiveDate::from_ymd_opt(2025, 1, 2).unwrap(),
             decision_date: None,
             order_created_date: None,
@@ -489,6 +512,27 @@ mod tests {
         }
     }
 
+    #[test]
+    fn accounting_origin_cannot_disguise_an_exchange_order_or_fee() {
+        let at = NaiveDate::from_ymd_opt(2025, 1, 2).unwrap().and_hms_opt(0, 0, 0).unwrap();
+        let mut fill = fill_event(Some(at), Some(at));
+        fill.origin = FillOrigin::DividendReinvestment;
+        fill.order_id = None;
+        fill.commission = 0.;
+        fill.net_cash_flow = -1000.;
+        assert!(fill.validate().is_ok());
+        for kind in 0..3 {
+            let mut invalid = fill.clone();
+            match kind {
+                0 => invalid.order_id = Some(1),
+                1 => invalid.commission = 1.,
+                _ => { invalid.execution_timestamp = Some(at + chrono::Duration::hours(9)); invalid.execution_start_timestamp = invalid.execution_timestamp; }
+            }
+            assert!(invalid.validate().is_err());
+        }
+        assert!(serde_json::to_value(fill_event(None, None)).unwrap().get("origin").is_none());
+    }
+
     #[test]
     fn fill_execution_timestamp_range_is_explicit_and_backward_compatible() {
         let start = NaiveDate::from_ymd_opt(2025, 1, 2)