Accounting A-4 (PDF): neutrale Abrechnung als PDF via PDFsharp/MigraDoc (MIT)

Vervollstaendigt den Export (CSV war A-2) um PDF - laenderneutral, KEINE steuerliche Einordnung.
PDFsharp/MigraDoc-GDI 6.2.4 (echte MIT ohne Umsatzschwelle; GDI-Variante nutzt System-Fonts auf
Windows/WinForms; keine NU1701-Transitiven - bewusst NICHT QuestPDF).

- PdfExporter (Logic): Kopf (Konto/Zeitraum/Waehrung/Datum) + Aggregat-Tabelle + Monatsvergleich +
  Transaktionsliste + Methodik-/Nachweis-Seite (append-only-Quelle, Cash-Basis, 'keine Steuerberatung',
  SHA-256-Daten-Hash fuer Reproduzierbarkeit). Betraege in Anzeige-Waehrung (Faktor uebergeben ->
  Services-unabhaengig). Landscape.
- UI: Button 'PDF-Export' (via Designer) neben CSV; Export via SaveFileDialog in gewaehlter Waehrung.
- Test: PdfExporter erzeugt valide PDF-Bytes (%PDF-Signatur) headless -> MigraDoc-Rendering verifiziert.

Build 0 Fehler, 386 Tests gruen, --smoke-ui alle 6 Views gruen.

Co-Authored-By: Claude Opus 4.8 <noreply@anthropic.com>

src/PolyTrader.Modules.Accounting/Logic/PdfExporter.cs

@@ -0,0 +1,166 @@
+using System;
+using System.Collections.Generic;
+using System.IO;
+using System.Linq;
+using System.Security.Cryptography;
+using System.Text;
+using MigraDoc.DocumentObjectModel;
+using MigraDoc.DocumentObjectModel.Tables;
+using MigraDoc.Rendering;
+using PolyTrader.Modules.Accounting.Models;
+
+namespace PolyTrader.Modules.Accounting.Logic
+{
+    /// <summary>
+    /// PDF-Export der neutralen Abrechnung (A-4) via PDFsharp/MigraDoc (MIT, keine Umsatzschwelle).
+    /// Kopf + Aggregat-Tabelle + Monatsvergleich + Transaktionsliste + Methodik-/Nachweis-Seite.
+    /// Länderneutral (KEINE steuerliche Einordnung – die käme aus A-3). Beträge in der übergebenen
+    /// Anzeige-Währung (USDC/USD/EUR); die Umrechnung erfolgt außerhalb (Services), hier nur Faktor.
+    /// </summary>
+    public static class PdfExporter
+    {
+        public static byte[] Render(
+            PeriodStatement statement,
+            IReadOnlyList<PeriodStatement> monthly,
+            IReadOnlyList<LedgerEntry> periodEntries,
+            string currencyCode, decimal currencyFactor, string currencyNote)
+        {
+            decimal V(decimal usdc) => Math.Round(usdc * currencyFactor, 2, MidpointRounding.AwayFromZero);
+            string M(decimal usdc) => V(usdc).ToString("N2") + " " + currencyCode;
+
+            var doc = new Document();
+            doc.Info.Title = "Buchhalterische Abrechnung";
+            var style = doc.Styles["Normal"];
+            style.Font.Name = "Segoe UI";
+            style.Font.Size = 9;
+
+            var section = doc.AddSection();
+            section.PageSetup.Orientation = MigraDoc.DocumentObjectModel.Orientation.Landscape;
+            section.PageSetup.LeftMargin = Unit.FromCentimeter(1.5);
+            section.PageSetup.RightMargin = Unit.FromCentimeter(1.5);
+
+            // ---- Kopf ----
+            var head = section.AddParagraph("Buchhalterische Abrechnung (neutral)");
+            head.Format.Font.Size = 16; head.Format.Font.Bold = true;
+            head.Format.SpaceAfter = Unit.FromMillimeter(2);
+
+            var meta = section.AddParagraph();
+            meta.Format.SpaceAfter = Unit.FromMillimeter(4);
+            meta.AddText($"Konto: {(statement.AccountId?.ToString() ?? "alle Live-Konten")}");
+            meta.AddLineBreak();
+            meta.AddText($"Zeitraum: {statement.From:yyyy-MM-dd} bis {statement.To:yyyy-MM-dd}");
+            meta.AddLineBreak();
+            meta.AddText($"Währung: {currencyCode} ({currencyNote})");
+            meta.AddLineBreak();
+            meta.AddText($"Erstellt: {DateTime.Now:yyyy-MM-dd HH:mm}");
+
+            // ---- Aggregat ----
+            AddSectionTitle(section, "Zusammenfassung");
+            var agg = NewTable(section, new[] { 8.0, 6.0 });
+            AddKeyValue(agg, "Anfangssaldo", M(statement.OpeningBalanceUsdc));
+            AddKeyValue(agg, "Einzahlungen", M(statement.Deposits));
+            AddKeyValue(agg, "Auszahlungen", M(statement.Withdrawals));
+            AddKeyValue(agg, "Handelsvolumen", M(statement.TradeVolume));
+            AddKeyValue(agg, "Redeems", M(statement.Redeems));
+            AddKeyValue(agg, "Rewards", M(statement.Rewards));
+            AddKeyValue(agg, "Fees", M(statement.Fees));
+            AddKeyValue(agg, "Netto-Handelsergebnis (Cash-Basis)", M(statement.NetTradingResultUsdc));
+            AddKeyValue(agg, "Endsaldo", M(statement.ClosingBalanceUsdc));
+            AddKeyValue(agg, "Anzahl Trades", statement.TradeCount.ToString());
+            AddKeyValue(agg, "Anzahl Buchungen", statement.EntryCount.ToString());
+
+            // ---- Monatsvergleich ----
+            if (monthly.Count > 1)
+            {
+                AddSectionTitle(section, "Monatsvergleich");
+                var mt = NewTable(section, new[] { 3.0, 3.5, 3.5, 3.5, 3.0, 3.0, 3.5, 3.5, 2.0 });
+                HeaderRow(mt, "Monat", "Anfang", "Einz.", "Ausz.", "Volumen", "Rewards", "Fees", "Ergebnis", "Endsaldo");
+                foreach (var m in monthly)
+                    DataRow(mt, m.From.ToString("yyyy-MM"), M(m.OpeningBalanceUsdc), M(m.Deposits), M(m.Withdrawals),
+                        M(m.TradeVolume), M(m.Rewards), M(m.Fees), M(m.NetTradingResultUsdc), M(m.ClosingBalanceUsdc));
+            }
+
+            // ---- Transaktionsliste ----
+            AddSectionTitle(section, $"Transaktionen ({periodEntries.Count})");
+            var lt = NewTable(section, new[] { 3.5, 3.0, 2.0, 6.0, 2.5, 2.5, 2.5, 5.5 });
+            HeaderRow(lt, "Zeit (UTC)", "Typ", "Side", "Markt", "Size", "Preis", "Netto", "TxHash");
+            foreach (var e in periodEntries.OrderBy(e => e.Timestamp))
+                DataRow(lt, e.Timestamp.ToString("yyyy-MM-dd HH:mm"), e.EventType.ToString(), e.Side,
+                    Trim(e.MarketSlug, 40), e.Size.ToString("0.###"), e.PriceUsdc.ToString("0.###"),
+                    M(e.NetUsdc), Trim(e.TxHash, 22));
+
+            // ---- Methodik / Nachweis ----
+            AddSectionTitle(section, "Methodik & Nachweis");
+            var method = section.AddParagraph();
+            method.Format.Font.Size = 8;
+            method.AddText("• Buchungsgrundlage sind ausschließlich unabhängige Polymarket-/On-Chain-Abrufe (nicht die Trading-DB), append-only.");
+            method.AddLineBreak();
+            method.AddText("• Netto-Handelsergebnis ist Cash-Basis (Erlöse − Kosten − Fees) und schließt Ein-/Auszahlungen aus.");
+            method.AddLineBreak();
+            method.AddText($"• Währungsumrechnung: {currencyNote} USDC ist die native Buchungswährung.");
+            method.AddLineBreak();
+            method.AddText("• Dies ist eine neutrale, prüfbare Aufstellung und KEINE Steuerberatung. Eine steuerliche Einordnung erfolgt getrennt.");
+            method.AddLineBreak();
+            method.AddText($"• Daten-Hash (SHA-256 über Ledger+Aggregat): {DataHash(statement, periodEntries)}");
+
+            var renderer = new PdfDocumentRenderer { Document = doc };
+            renderer.RenderDocument();
+            using var ms = new MemoryStream();
+            renderer.PdfDocument.Save(ms, false);
+            return ms.ToArray();
+        }
+
+        // ---- MigraDoc-Helfer ----
+
+        private static void AddSectionTitle(Section s, string text)
+        {
+            var p = s.AddParagraph(text);
+            p.Format.Font.Size = 12; p.Format.Font.Bold = true;
+            p.Format.SpaceBefore = Unit.FromMillimeter(4); p.Format.SpaceAfter = Unit.FromMillimeter(1);
+        }
+
+        private static Table NewTable(Section s, double[] widthsCm)
+        {
+            var t = s.AddTable();
+            t.Borders.Width = 0.25; t.Borders.Color = Colors.LightGray;
+            foreach (var w in widthsCm) t.AddColumn(Unit.FromCentimeter(w));
+            return t;
+        }
+
+        private static void AddKeyValue(Table t, string key, string value)
+        {
+            var r = t.AddRow();
+            r.Cells[0].AddParagraph(key);
+            var vp = r.Cells[1].AddParagraph(value);
+            vp.Format.Alignment = ParagraphAlignment.Right;
+        }
+
+        private static void HeaderRow(Table t, params string[] cells)
+        {
+            var r = t.AddRow();
+            r.Shading.Color = Colors.WhiteSmoke;
+            for (int i = 0; i < cells.Length; i++)
+            {
+                var p = r.Cells[i].AddParagraph(cells[i]);
+                p.Format.Font.Bold = true;
+            }
+        }
+
+        private static void DataRow(Table t, params string[] cells)
+        {
+            var r = t.AddRow();
+            for (int i = 0; i < cells.Length; i++)
+                r.Cells[i].AddParagraph(cells[i] ?? string.Empty);
+        }
+
+        private static string Trim(string s, int max) =>
+            string.IsNullOrEmpty(s) ? string.Empty : (s.Length <= max ? s : s[..max] + "…");
+
+        private static string DataHash(PeriodStatement s, IReadOnlyList<LedgerEntry> entries)
+        {
+            string material = CsvExporter.Statement(s) + CsvExporter.Ledger(entries);
+            byte[] hash = SHA256.HashData(Encoding.UTF8.GetBytes(material));
+            return Convert.ToHexString(hash)[..16].ToLowerInvariant();
+        }
+    }
+}

src/PolyTrader.Modules.Accounting/PolyTrader.Modules.Accounting.csproj

@@ -5,6 +5,7 @@
   </ItemGroup>
 
   <ItemGroup>
+    <PackageReference Include="PDFsharp-MigraDoc-GDI" Version="6.2.4" />
     <PackageReference Include="Pomelo.EntityFrameworkCore.MySql" Version="8.0.3" />
     <PackageReference Include="Microsoft.EntityFrameworkCore.Design" Version="8.0.11">
       <PrivateAssets>all</PrivateAssets>

src/PolyTrader.Modules.Accounting/Ui/AccountingMainForm.Designer.cs

@@ -30,6 +30,7 @@ namespace PolyTrader.Modules.Accounting.Ui
             this.lblKpiVolume = new System.Windows.Forms.Label();
             this.lblKpiTrades = new System.Windows.Forms.Label();
             this.pnlOverviewTop = new System.Windows.Forms.Panel();
+            this.btnExportPdf = new System.Windows.Forms.Button();
             this.btnExportCsv = new System.Windows.Forms.Button();
             this.btnCalc = new System.Windows.Forms.Button();
             this.cbCurrency = new System.Windows.Forms.ComboBox();
@@ -233,6 +234,7 @@ namespace PolyTrader.Modules.Accounting.Ui
             //
             // pnlOverviewTop
             //
+            this.pnlOverviewTop.Controls.Add(this.btnExportPdf);
             this.pnlOverviewTop.Controls.Add(this.btnExportCsv);
             this.pnlOverviewTop.Controls.Add(this.btnCalc);
             this.pnlOverviewTop.Controls.Add(this.cbCurrency);
@@ -253,11 +255,20 @@ namespace PolyTrader.Modules.Accounting.Ui
             //
             this.btnExportCsv.Location = new System.Drawing.Point(838, 5);
             this.btnExportCsv.Name = "btnExportCsv";
-            this.btnExportCsv.Size = new System.Drawing.Size(110, 26);
+            this.btnExportCsv.Size = new System.Drawing.Size(90, 26);
             this.btnExportCsv.TabIndex = 9;
             this.btnExportCsv.Text = "CSV-Export";
             this.btnExportCsv.UseVisualStyleBackColor = true;
             //
+            // btnExportPdf
+            //
+            this.btnExportPdf.Location = new System.Drawing.Point(934, 5);
+            this.btnExportPdf.Name = "btnExportPdf";
+            this.btnExportPdf.Size = new System.Drawing.Size(90, 26);
+            this.btnExportPdf.TabIndex = 10;
+            this.btnExportPdf.Text = "PDF-Export";
+            this.btnExportPdf.UseVisualStyleBackColor = true;
+            //
             // btnCalc
             //
             this.btnCalc.Location = new System.Drawing.Point(732, 5);
@@ -520,6 +531,7 @@ namespace PolyTrader.Modules.Accounting.Ui
         private System.Windows.Forms.ComboBox cbCurrency;
         private System.Windows.Forms.Button btnCalc;
         private System.Windows.Forms.Button btnExportCsv;
+        private System.Windows.Forms.Button btnExportPdf;
         private System.Windows.Forms.FlowLayoutPanel flpKpis;
         private System.Windows.Forms.Label lblKpiNet;
         private System.Windows.Forms.Label lblKpiClosing;

src/PolyTrader.Modules.Accounting/Ui/AccountingMainForm.cs

@@ -33,6 +33,7 @@ namespace PolyTrader.Modules.Accounting.Ui
             // Übersicht / BWA
             btnCalc.Click += (_, _) => Recalculate();
             btnExportCsv.Click += (_, _) => ExportCsv();
+            btnExportPdf.Click += (_, _) => ExportPdf();
             cbOvAccount.SelectedIndexChanged += (_, _) => Recalculate();
             cbCurrency.SelectedIndexChanged += (_, _) => Recalculate();
 
@@ -159,6 +160,38 @@ namespace PolyTrader.Modules.Accounting.Ui
             }
         }
 
+        private void ExportPdf()
+        {
+            if (_ledger == null || _report == null) return;
+            DateTime from = dtFrom.Value.Date;
+            DateTime to = dtTo.Value.Date.AddDays(1).AddTicks(-1);
+            int? accId = IdOf(cbOvAccount.SelectedItem);
+
+            using var dlg = new SaveFileDialog
+            {
+                Filter = "PDF-Datei (*.pdf)|*.pdf",
+                FileName = $"abrechnung_{(accId?.ToString() ?? "alle")}_{from:yyyyMMdd}-{dtTo.Value:yyyyMMdd}.pdf"
+            };
+            if (dlg.ShowDialog(this) != DialogResult.OK) return;
+
+            try
+            {
+                var statement = _report.BuildStatement(accId, from, to);
+                var monthly = _report.BuildMonthly(accId, from, to);
+                var entries = _ledger.Query(accId, from, to, 100000);
+                var cur = _report.ResolveCurrency(cbCurrency.SelectedItem?.ToString() ?? "USDC", to);
+                CurrencyContext view = cur.Available ? cur : new CurrencyContext("USDC", 1m, true, "Native Buchungswährung.");
+
+                byte[] pdf = PdfExporter.Render(statement, monthly, entries, view.Code, view.Factor, view.Note);
+                System.IO.File.WriteAllBytes(dlg.FileName, pdf);
+                lblAccStatus.Text = $"PDF exportiert: {dlg.FileName} ({entries.Count} Buchungen, {view.Code}).";
+            }
+            catch (Exception ex)
+            {
+                lblAccStatus.Text = $"PDF-Export fehlgeschlagen: {ex.Message}";
+            }
+        }
+
         // ---------------- Ledger ----------------
 
         private void LoadLedger()

tests/PolyTrader.Tests/AccountingReportTests.cs

@@ -127,5 +127,25 @@ namespace PolyTrader.Tests
             Assert.Contains("Endsaldo,135", csv);
             Assert.Contains("Netto-Handelsergebnis (Cash),35", csv);
         }
+
+        // ---------------- PdfExporter (MigraDoc-Rendering headless) ----------------
+
+        [Fact]
+        public void Pdf_render_produces_valid_pdf_bytes()
+        {
+            var s = new PeriodStatement(1, Jul, Jul, 100m, 135m, 200m, 50m, 230m, 0m, 5m, 2m, 35m, 2, 1);
+            var entries = new List<LedgerEntry>
+            {
+                new() { AccountId = 1, EventType = LedgerEventType.TradeSell, Timestamp = Jul,
+                        MarketSlug = "market-x", Side = "SELL", Size = 10m, PriceUsdc = 0.5m,
+                        GrossUsdc = 130m, FeeUsdc = 1m, NetUsdc = 129m, TxHash = "0xabc" }
+            };
+
+            byte[] pdf = PdfExporter.Render(s, new[] { s }, entries, "USDC", 1.0m, "Native Buchungswährung.");
+
+            Assert.True(pdf.Length > 500);
+            // PDF-Signatur %PDF-
+            Assert.Equal(new byte[] { 0x25, 0x50, 0x44, 0x46 }, pdf.Take(4).ToArray());
+        }
     }
 }