MT940: keep :62F:/:62M: with its statement and stop negating debit closing balances twice

Tests/Unit/MT940/MT940ClosingBalanceTest.php

@@ -0,0 +1,64 @@
+<?php
+
+namespace Fhp\Tests\Unit\MT940;
+
+use Fhp\Model\StatementOfAccount\StatementOfAccount;
+use Fhp\MT940\MT940;
+use PHPUnit\Framework\TestCase;
+
+class MT940ClosingBalanceTest extends TestCase
+{
+    /**
+     * The closing balance of the first statement carries the next day's date, as e.g. the FinTS Connect proxy that
+     * fronts PayPal sends it. It used to be dropped because the parser keyed it by its own date.
+     */
+    public function testClosingBalanceWithDifferentDateStaysWithItsStatement(): void
+    {
+        $parsed = (new MT940())->parse(self::statement(':60F:D260717EUR2,27', ':62F:C260718EUR1234,56'));
+
+        $this->assertSame('1234.56', $parsed['2026-07-17']['end_balance']['amount']);
+        $this->assertSame(MT940::CD_CREDIT, $parsed['2026-07-17']['end_balance']['credit_debit']);
+        $this->assertSame(1234.56, StatementOfAccount::fromMT940Array($parsed)->getStatements()[0]->getEndBalance());
+    }
+
+    public function testIntermediateClosingBalanceIsUsed(): void
+    {
+        $parsed = (new MT940())->parse(self::statement(':60F:C260717EUR1234,56', ':62M:C260717EUR1554,64'));
+
+        $this->assertSame('1554.64', $parsed['2026-07-17']['end_balance']['amount']);
+    }
+
+    /**
+     * The parser negates a debit closing balance and the model used to negate it again, so an overdrawn account
+     * reported a positive end balance.
+     */
+    public function testDebitClosingBalanceIsNegative(): void
+    {
+        $parsed = (new MT940())->parse(self::statement(':60F:C260717EUR10,00', ':62F:D260717EUR5000,00'));
+
+        $this->assertSame(MT940::CD_DEBIT, $parsed['2026-07-17']['end_balance']['credit_debit']);
+        $this->assertSame(-5000.0, StatementOfAccount::fromMT940Array($parsed)->getStatements()[0]->getEndBalance());
+    }
+
+    public function testStatementWithoutClosingBalanceHasNoEndBalance(): void
+    {
+        $parsed = (new MT940())->parse(self::statement(':60F:D260717EUR2,27', ''));
+
+        $this->assertArrayNotHasKey('end_balance', $parsed['2026-07-17']);
+        $this->assertNull(StatementOfAccount::fromMT940Array($parsed)->getStatements()[0]->getEndBalance());
+    }
+
+    private static function statement(string $openingBalance, string $closingBalance): string
+    {
+        $crlf = "\r\n";
+
+        return ':20:STARTUMS' . $crlf
+            . ':25:92020000/7210891793' . $crlf
+            . ':28C:0' . $crlf
+            . $openingBalance . $crlf
+            . ':61:2607170717CR320,08N062NONREF' . $crlf
+            . ':86:654801?00654801?20PAYMENT?32Max Mustermann' . $crlf
+            . ($closingBalance !== '' ? $closingBalance . $crlf : '')
+            . '-' . $crlf;
+    }
+}

src/MT940/MT940.php

@@ -135,26 +135,26 @@ public function parse(string $rawData): array
 
                     $trx[count($trx) - 1]['description'] = $this->parseDescription($description, $trx[count($trx) - 1]);
                 } elseif (
-                    preg_match('/^62F:/', $day[$i]) // handle end balance
+                    preg_match('/^62(F|M):/', $day[$i]) // handle end balance
+                    && $soaDate !== null && isset($result[$soaDate])
                 ) {
-                    // remove 62F: for better parsing
+                    // The closing balance belongs to the statement opened by the preceding :60F:/:60M:, even when it
+                    // carries a different date (e.g. the next booking day, as some banks and proxies do). It used to
+                    // be keyed by its own date instead and was silently lost in that case. A :62M: intermediate
+                    // balance is taken as well; a later :62F: for the same statement overwrites it.
                     $day[$i] = substr($day[$i], 4);
-                    $soaDate = $this->getDate(substr($day[$i], 1, 6));
-
-                    if (isset($result[$soaDate])) {
-                        // $result[$soaDate] = ['end_balance' => []];
-
-                        $amount = str_replace(',', '.', substr($day[$i], 10, -1));
-                        $cdMark = substr($day[$i], 0, 1);
-                        if ($cdMark == 'C') {
-                            $result[$soaDate]['end_balance']['credit_debit'] = static::CD_CREDIT;
-                        } elseif ($cdMark == 'D') {
-                            $result[$soaDate]['end_balance']['credit_debit'] = static::CD_DEBIT;
-                            $amount *= -1;
-                        }
 
-                        $result[$soaDate]['end_balance']['amount'] = $amount;
+                    // The statement terminator "-" sticks to the last field once the line breaks are removed above.
+                    $amount = str_replace(',', '.', rtrim(substr($day[$i], 10), "-\r\n "));
+                    $cdMark = substr($day[$i], 0, 1);
+                    if ($cdMark == 'C') {
+                        $result[$soaDate]['end_balance']['credit_debit'] = static::CD_CREDIT;
+                    } elseif ($cdMark == 'D') {
+                        $result[$soaDate]['end_balance']['credit_debit'] = static::CD_DEBIT;
+                        $amount *= -1;
                     }
+
+                    $result[$soaDate]['end_balance']['amount'] = $amount;
                 }
             }
         }

src/Model/StatementOfAccount/StatementOfAccount.php

@@ -75,7 +75,10 @@ public static function fromMT940Array(array $array): StatementOfAccount
                     $statementModel->setStartBalance((float) $statement['start_balance']['amount']);
                 }
                 if (isset($statement['end_balance'])) {
-                    $statementModel->setEndBalance((float) $statement['end_balance']['amount'] * ($statement['end_balance']['credit_debit'] == MT940::CD_CREDIT ? 1 : -1));
+                    // The MT940 parser already negates a debit closing balance, the CAMT parser does not, so derive
+                    // the sign from credit_debit alone instead of negating a possibly negative amount a second time.
+                    $endBalance = abs((float) $statement['end_balance']['amount']);
+                    $statementModel->setEndBalance($statement['end_balance']['credit_debit'] == MT940::CD_CREDIT ? $endBalance : -$endBalance);
                 }
                 if (isset($statement['start_balance']['credit_debit'])) {
                     $statementModel->setCreditDebit($statement['start_balance']['credit_debit']);