{ "default_value": 0, "definition_period": "year", "dtype": "float32", "entity": "foyer_fiscal", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "formulas": { "2002-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 5, "id": "maries_ou_pacses", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 5, "lineno": 5, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 6, "id": "deficit_rcm", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 6, "lineno": 6, "value": "deficit_rcm" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f2ch", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f2dc", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f2dc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f2ts", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f2ts" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "f2ca", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f2ca" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 11, "id": "f2fu", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 11, "lineno": 11, "value": "f2fu" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 12, "id": "f2go", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "f2go" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 13, "id": "f2gr", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 13, "lineno": 13, "value": "f2gr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 14, "id": "f2tr", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 14, "lineno": 14, "value": "f2tr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 14, "id": "foyer_fiscal", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 73, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 15, "id": "rvcm", "lineno": 15 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 73, "end_lineno": 15, "lineno": 15, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 15, "lineno": 15, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 15, "lineno": 15, "value": { "args": [ { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 15, "id": "period", "lineno": 15 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 29, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 15, "id": "parameters", "lineno": 15 }, "keywords": [], "lineno": 15 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 19, "end_lineno": 17, "lineno": 17, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 17, "id": "f2dc_bis", "lineno": 17 } ], "value": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 17, "id": "f2dc", "lineno": 17 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 19, "end_lineno": 18, "lineno": 18, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 12, "end_lineno": 18, "id": "f2tr_bis", "lineno": 18 } ], "value": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 18, "id": "f2tr", "lineno": 18 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 21, "id": "b12", "lineno": 21 } ], "value": { "args": [ { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 21, "id": "f2ch", "lineno": 21 }, { "ast_class": "BinOp", "col_offset": 21, "end_col_offset": 62, "end_lineno": 21, "left": { "ast_class": "Attribute", "attr": "abat_assvie", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 21, "lineno": 21, "value": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 21, "id": "rvcm", "lineno": 21 } }, "lineno": 21, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 61, "end_lineno": 21, "left": { "ast_class": "Constant", "col_offset": 41, "end_col_offset": 42, "end_lineno": 21, "lineno": 21, "value": 1 }, "lineno": 21, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 45, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 21, "id": "maries_ou_pacses", "lineno": 21 } } } ], "ast_class": "Call", "col_offset": 10, "end_col_offset": 63, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 21, "id": "min_", "lineno": 21 }, "keywords": [], "lineno": 21 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 21, "end_lineno": 22, "lineno": 22, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 22, "id": "TOT1", "lineno": 22 } ], "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 21, "end_lineno": 22, "left": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 22, "id": "f2ch", "lineno": 22 }, "lineno": 22, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 22, "id": "b12", "lineno": 22 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 81, "end_lineno": 24, "lineno": 24, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 24, "id": "den", "lineno": 24 } ], "value": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 81, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 54, "end_lineno": 24, "left": { "ast_class": "Compare", "col_offset": 11, "comparators": [ { "ast_class": "Constant", "col_offset": 32, "end_col_offset": 33, "end_lineno": 24, "lineno": 24, "value": 0 } ], "end_col_offset": 33, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 27, "end_lineno": 24, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 24, "id": "f2dc_bis", "lineno": 24 }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 24, "id": "f2ts", "lineno": 24 } }, "lineno": 24, "ops": [ { "ast_class": "NotEq" } ] }, "lineno": 24, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 38, "end_col_offset": 53, "end_lineno": 24, "left": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 24, "id": "f2dc_bis", "lineno": 24 }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 24, "id": "f2ts", "lineno": 24 } } }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "Compare", "col_offset": 58, "comparators": [ { "ast_class": "Constant", "col_offset": 79, "end_col_offset": 80, "end_lineno": 24, "lineno": 24, "value": 0 } ], "end_col_offset": 80, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 59, "end_col_offset": 74, "end_lineno": 24, "left": { "ast_class": "Name", "col_offset": 59, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 24, "id": "f2dc_bis", "lineno": 24 }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 70, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 24, "id": "f2ts", "lineno": 24 } }, "lineno": 24, "ops": [ { "ast_class": "Eq" } ] } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 30, "end_lineno": 25, "lineno": 25, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 6, "end_lineno": 25, "id": "F1", "lineno": 25 } ], "value": { "ast_class": "BinOp", "col_offset": 9, "end_col_offset": 30, "end_lineno": 25, "left": { "ast_class": "BinOp", "col_offset": 9, "end_col_offset": 19, "end_lineno": 25, "left": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 13, "end_lineno": 25, "id": "f2ca", "lineno": 25 }, "lineno": 25, "op": { "ast_class": "Div" }, "right": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 25, "id": "den", "lineno": 25 } }, "lineno": 25, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 25, "id": "f2dc_bis", "lineno": 25 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 82, "end_lineno": 28, "lineno": 28, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 28, "id": "g12a", "lineno": 28 } ], "value": { "ast_class": "UnaryOp", "col_offset": 11, "end_col_offset": 82, "end_lineno": 28, "lineno": 28, "op": { "ast_class": "USub" }, "operand": { "args": [ { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 78, "end_lineno": 28, "left": { "ast_class": "BinOp", "col_offset": 17, "end_col_offset": 73, "end_lineno": 28, "left": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 28, "id": "f2dc_bis", "lineno": 28 }, "lineno": 28, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 29, "end_col_offset": 72, "end_lineno": 28, "left": { "ast_class": "Constant", "col_offset": 29, "end_col_offset": 30, "end_lineno": 28, "lineno": 28, "value": 1 }, "lineno": 28, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 72, "end_lineno": 28, "lineno": 28, "value": { "ast_class": "Name", "col_offset": 33, "ctx": { "ast_class": "Load" }, "end_col_offset": 37, "end_lineno": 28, "id": "rvcm", "lineno": 28 } } } }, "lineno": 28, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 76, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 28, "id": "F1", "lineno": 28 } }, { "ast_class": "Constant", "col_offset": 80, "end_col_offset": 81, "end_lineno": 28, "lineno": 28, "value": 0 } ], "ast_class": "Call", "col_offset": 12, "end_col_offset": 82, "end_lineno": 28, "func": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 28, "id": "min_", "lineno": 28 }, "keywords": [], "lineno": 28 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 81, "end_lineno": 30, "lineno": 30, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 30, "id": "g12b", "lineno": 30 } ], "value": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 77, "end_lineno": 30, "left": { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 72, "end_lineno": 30, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 24, "end_lineno": 30, "id": "f2dc_bis", "lineno": 30 }, "lineno": 30, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 28, "end_col_offset": 71, "end_lineno": 30, "left": { "ast_class": "Constant", "col_offset": 28, "end_col_offset": 29, "end_lineno": 30, "lineno": 30, "value": 1 }, "lineno": 30, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 30, "lineno": 30, "value": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 30, "id": "rvcm", "lineno": 30 } } } }, "lineno": 30, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 75, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 30, "id": "F1", "lineno": 30 } }, { "ast_class": "Constant", "col_offset": 79, "end_col_offset": 80, "end_lineno": 30, "lineno": 30, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 81, "end_lineno": 30, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 30, "id": "max_", "lineno": 30 }, "keywords": [], "lineno": 30 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 76, "end_lineno": 31, "lineno": 31, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 31, "id": "rev", "lineno": 31 } ], "value": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 76, "end_lineno": 31, "left": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 21, "end_lineno": 31, "left": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 31, "id": "g12b", "lineno": 31 }, "lineno": 31, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 31, "id": "f2gr", "lineno": 31 } }, "lineno": 31, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 24, "end_col_offset": 76, "end_lineno": 31, "left": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 31, "id": "f2fu", "lineno": 31 }, "lineno": 31, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 32, "end_col_offset": 75, "end_lineno": 31, "left": { "ast_class": "Constant", "col_offset": 32, "end_col_offset": 33, "end_lineno": 31, "lineno": 31, "value": 1 }, "lineno": 31, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 75, "end_lineno": 31, "lineno": 31, "value": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 31, "id": "rvcm", "lineno": 31 } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 47, "end_lineno": 34, "lineno": 34, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 34, "id": "h12", "lineno": 34 } ], "value": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 47, "end_lineno": 34, "left": { "ast_class": "Attribute", "attr": "abatmob", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 34, "lineno": 34, "value": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 34, "id": "rvcm", "lineno": 34 } }, "lineno": 34, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 26, "end_col_offset": 46, "end_lineno": 34, "left": { "ast_class": "Constant", "col_offset": 26, "end_col_offset": 27, "end_lineno": 34, "lineno": 34, "value": 1 }, "lineno": 34, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 46, "end_lineno": 34, "id": "maries_ou_pacses", "lineno": 34 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 29, "end_lineno": 35, "lineno": 35, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 35, "id": "TOT2", "lineno": 35 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 35, "lineno": 35, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 28, "end_lineno": 35, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 22, "end_lineno": 35, "id": "rev", "lineno": 35 }, "lineno": 35, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 35, "id": "h12", "lineno": 35 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 29, "end_lineno": 35, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 35, "id": "max_", "lineno": 35 }, "keywords": [], "lineno": 35 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 18, "end_lineno": 39, "lineno": 39, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 6, "end_lineno": 39, "id": "F2", "lineno": 39 } ], "value": { "ast_class": "BinOp", "col_offset": 9, "end_col_offset": 18, "end_lineno": 39, "left": { "ast_class": "Name", "col_offset": 9, "ctx": { "ast_class": "Load" }, "end_col_offset": 13, "end_lineno": 39, "id": "f2ca", "lineno": 39 }, "lineno": 39, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 39, "id": "F1", "lineno": 39 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 92, "end_lineno": 40, "lineno": 40, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 40, "id": "TOT3", "lineno": 40 } ], "value": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 92, "end_lineno": 40, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 85, "end_lineno": 40, "left": { "ast_class": "BinOp", "col_offset": 11, "end_col_offset": 74, "end_lineno": 40, "left": { "ast_class": "BinOp", "col_offset": 12, "end_col_offset": 21, "end_lineno": 40, "left": { "ast_class": "Name", "col_offset": 12, "ctx": { "ast_class": "Load" }, "end_col_offset": 16, "end_lineno": 40, "id": "f2ts", "lineno": 40 }, "lineno": 40, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 40, "id": "F2", "lineno": 40 } }, "lineno": 40, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 25, "end_col_offset": 74, "end_lineno": 40, "left": { "ast_class": "Name", "col_offset": 25, "ctx": { "ast_class": "Load" }, "end_col_offset": 29, "end_lineno": 40, "id": "f2go", "lineno": 40 }, "lineno": 40, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "majoration_revenus_reputes_distribues", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 74, "end_lineno": 40, "lineno": 40, "value": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 40, "id": "rvcm", "lineno": 40 } } } }, "lineno": 40, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 77, "ctx": { "ast_class": "Load" }, "end_col_offset": 85, "end_lineno": 40, "id": "f2tr_bis", "lineno": 40 } }, "lineno": 40, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 88, "ctx": { "ast_class": "Load" }, "end_col_offset": 92, "end_lineno": 40, "id": "g12a", "lineno": 40 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 21, "end_lineno": 42, "lineno": 42, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 7, "end_lineno": 42, "id": "DEF", "lineno": 42 } ], "value": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 42, "id": "deficit_rcm", "lineno": 42 } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 44, "end_lineno": 43, "lineno": 43, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 40, "end_lineno": 43, "left": { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 34, "end_lineno": 43, "left": { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 27, "end_lineno": 43, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 43, "id": "TOT1", "lineno": 43 }, "lineno": 43, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 27, "end_lineno": 43, "id": "TOT2", "lineno": 43 } }, "lineno": 43, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 30, "ctx": { "ast_class": "Load" }, "end_col_offset": 34, "end_lineno": 43, "id": "TOT3", "lineno": 43 } }, "lineno": 43, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 37, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 43, "id": "DEF", "lineno": 43 } }, { "ast_class": "Constant", "col_offset": 42, "end_col_offset": 43, "end_lineno": 43, "lineno": 43, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 44, "end_lineno": 43, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 43, "id": "max_", "lineno": 43 }, "keywords": [], "lineno": 43 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 44, "end_lineno": 43, "lineno": 1, "name": "formula_2002_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.abatmob", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "source_code": "def formula_2002_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2gr = foyer_fiscal('f2gr', period)\n f2tr = foyer_fiscal('f2tr', period)\n rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n f2dc_bis = f2dc\n f2tr_bis = f2tr\n # # Calcul du revenu catégoriel\n # 1.2 Revenus des valeurs et capitaux mobiliers\n b12 = min_(f2ch, rvcm.abat_assvie * (1 + maries_ou_pacses))\n TOT1 = f2ch - b12 # c12\n # Part des frais s'imputant sur les revenus déclarés case DC\n den = ((f2dc_bis + f2ts) != 0) * (f2dc_bis + f2ts) + ((f2dc_bis + f2ts) == 0)\n F1 = f2ca / den * f2dc_bis # f12\n # Revenus de capitaux mobiliers nets de frais, ouvrant droit à abattement\n # partie négative (à déduire des autres revenus nets de frais d'abattements\n g12a = -min_(f2dc_bis * (1 - rvcm.taux_abattement_capitaux_mobiliers) - F1, 0)\n # partie positive\n g12b = max_(f2dc_bis * (1 - rvcm.taux_abattement_capitaux_mobiliers) - F1, 0)\n rev = g12b + f2gr + f2fu * (1 - rvcm.taux_abattement_capitaux_mobiliers)\n\n # Abattements, limité au revenu\n h12 = rvcm.abatmob * (1 + maries_ou_pacses)\n TOT2 = max_(0, rev - h12)\n # i121= -min_(0,rev - h12)\n\n # Part des frais s'imputant sur les revenus déclarés ligne TS\n F2 = f2ca - F1\n TOT3 = (f2ts - F2) + f2go * rvcm.majoration_revenus_reputes_distribues + f2tr_bis - g12a\n\n DEF = deficit_rcm\n return max_(TOT1 + TOT2 + TOT3 - DEF, 0)\n", "start_line_number": 650, "stop_line_number": 693, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts", "maries_ou_pacses" ] }, "2005-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 5, "id": "maries_ou_pacses", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 5, "lineno": 5, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 6, "id": "deficit_rcm", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 6, "lineno": 6, "value": "deficit_rcm" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f2ch", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f2da", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f2da" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f2dc", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f2dc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "f2ts", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f2ts" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 11, "id": "f2ca", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 11, "lineno": 11, "value": "f2ca" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 12, "id": "f2fu", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "f2fu" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 13, "id": "f2go", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 13, "lineno": 13, "value": "f2go" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 14, "id": "f2gr", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 14, "lineno": 14, "value": "f2gr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 14, "id": "foyer_fiscal", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 15, "id": "f2tr", "lineno": 15 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 15, "lineno": 15, "value": "f2tr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 15, "id": "period", "lineno": 15 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 15, "id": "foyer_fiscal", "lineno": 15 }, "keywords": [], "lineno": 15 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 83, "end_lineno": 16, "lineno": 16, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 18, "end_lineno": 16, "id": "parameter_rvcm", "lineno": 16 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 83, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 16, "lineno": 16, "value": { "args": [ { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 16, "id": "period", "lineno": 16 } ], "ast_class": "Call", "col_offset": 21, "end_col_offset": 39, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 21, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 16, "id": "parameters", "lineno": 16 }, "keywords": [], "lineno": 16 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 68, "end_lineno": 18, "lineno": 18, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 31, "end_lineno": 18, "id": "part_frais_imputes_sur_f2dc", "lineno": 18 } ], "value": { "ast_class": "BinOp", "col_offset": 34, "end_col_offset": 68, "end_lineno": 18, "left": { "ast_class": "BinOp", "col_offset": 34, "end_col_offset": 61, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 34, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 18, "id": "f2ca", "lineno": 18 }, "lineno": 18, "op": { "ast_class": "Div" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 46, "end_col_offset": 47, "end_lineno": 18, "lineno": 18, "value": 1 }, { "ast_class": "BinOp", "col_offset": 49, "end_col_offset": 60, "end_lineno": 18, "left": { "ast_class": "Name", "col_offset": 49, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 18, "id": "f2dc", "lineno": 18 }, "lineno": 18, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 60, "end_lineno": 18, "id": "f2ts", "lineno": 18 } } ], "ast_class": "Call", "col_offset": 41, "end_col_offset": 61, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 18, "id": "max_", "lineno": 18 }, "keywords": [], "lineno": 18 } }, "lineno": 18, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 18, "id": "f2dc", "lineno": 18 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 151, "end_lineno": 19, "lineno": 19, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 19, "id": "part_frais_restant_a_imputer", "lineno": 19 } ], "value": { "ast_class": "UnaryOp", "col_offset": 35, "end_col_offset": 151, "end_lineno": 19, "lineno": 19, "op": { "ast_class": "USub" }, "operand": { "args": [ { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 147, "end_lineno": 19, "left": { "ast_class": "BinOp", "col_offset": 41, "end_col_offset": 117, "end_lineno": 19, "left": { "ast_class": "Name", "col_offset": 41, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 19, "id": "f2dc", "lineno": 19 }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 49, "end_col_offset": 116, "end_lineno": 19, "left": { "ast_class": "Constant", "col_offset": 49, "end_col_offset": 50, "end_lineno": 19, "lineno": 19, "value": 1 }, "lineno": 19, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 53, "end_col_offset": 116, "end_lineno": 19, "left": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 102, "end_lineno": 19, "lineno": 19, "value": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 67, "end_lineno": 19, "id": "parameter_rvcm", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 106, "comparators": [ { "ast_class": "Constant", "col_offset": 114, "end_col_offset": 115, "end_lineno": 19, "lineno": 19, "value": 0 } ], "end_col_offset": 115, "end_lineno": 19, "left": { "ast_class": "Name", "col_offset": 106, "ctx": { "ast_class": "Load" }, "end_col_offset": 110, "end_lineno": 19, "id": "f2da", "lineno": 19 }, "lineno": 19, "ops": [ { "ast_class": "Eq" } ] } } } }, "lineno": 19, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 120, "ctx": { "ast_class": "Load" }, "end_col_offset": 147, "end_lineno": 19, "id": "part_frais_imputes_sur_f2dc", "lineno": 19 } }, { "ast_class": "Constant", "col_offset": 149, "end_col_offset": 150, "end_lineno": 19, "lineno": 19, "value": 0 } ], "ast_class": "Call", "col_offset": 36, "end_col_offset": 151, "end_lineno": 19, "func": { "ast_class": "Name", "col_offset": 36, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 19, "id": "min_", "lineno": 19 }, "keywords": [], "lineno": 19 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 150, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 21, "id": "dividendes_apres_abattements", "lineno": 21 } ], "value": { "args": [ { "ast_class": "BinOp", "col_offset": 40, "end_col_offset": 146, "end_lineno": 21, "left": { "ast_class": "BinOp", "col_offset": 40, "end_col_offset": 116, "end_lineno": 21, "left": { "ast_class": "Name", "col_offset": 40, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 21, "id": "f2dc", "lineno": 21 }, "lineno": 21, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 48, "end_col_offset": 115, "end_lineno": 21, "left": { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 49, "end_lineno": 21, "lineno": 21, "value": 1 }, "lineno": 21, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 52, "end_col_offset": 115, "end_lineno": 21, "left": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 101, "end_lineno": 21, "lineno": 21, "value": { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 66, "end_lineno": 21, "id": "parameter_rvcm", "lineno": 21 } }, "lineno": 21, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 105, "comparators": [ { "ast_class": "Constant", "col_offset": 113, "end_col_offset": 114, "end_lineno": 21, "lineno": 21, "value": 0 } ], "end_col_offset": 114, "end_lineno": 21, "left": { "ast_class": "Name", "col_offset": 105, "ctx": { "ast_class": "Load" }, "end_col_offset": 109, "end_lineno": 21, "id": "f2da", "lineno": 21 }, "lineno": 21, "ops": [ { "ast_class": "Eq" } ] } } } }, "lineno": 21, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 119, "ctx": { "ast_class": "Load" }, "end_col_offset": 146, "end_lineno": 21, "id": "part_frais_imputes_sur_f2dc", "lineno": 21 } }, { "ast_class": "Constant", "col_offset": 148, "end_col_offset": 149, "end_lineno": 21, "lineno": 21, "value": 0 } ], "ast_class": "Call", "col_offset": 35, "end_col_offset": 150, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 21, "id": "max_", "lineno": 21 }, "keywords": [], "lineno": 21 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 116, "end_lineno": 22, "lineno": 22, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 43, "end_lineno": 22, "id": "revenus_assurance_vie_apres_abattements", "lineno": 22 } ], "value": { "ast_class": "BinOp", "col_offset": 46, "end_col_offset": 116, "end_lineno": 22, "left": { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 22, "id": "f2ch", "lineno": 22 }, "lineno": 22, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 58, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 22, "id": "f2ch", "lineno": 22 }, { "ast_class": "BinOp", "col_offset": 64, "end_col_offset": 115, "end_lineno": 22, "left": { "ast_class": "Attribute", "attr": "abat_assvie", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 90, "end_lineno": 22, "lineno": 22, "value": { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 78, "end_lineno": 22, "id": "parameter_rvcm", "lineno": 22 } }, "lineno": 22, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 94, "end_col_offset": 114, "end_lineno": 22, "left": { "ast_class": "Constant", "col_offset": 94, "end_col_offset": 95, "end_lineno": 22, "lineno": 22, "value": 1 }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 98, "ctx": { "ast_class": "Load" }, "end_col_offset": 114, "end_lineno": 22, "id": "maries_ou_pacses", "lineno": 22 } } } ], "ast_class": "Call", "col_offset": 53, "end_col_offset": 116, "end_lineno": 22, "func": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 22, "id": "min_", "lineno": 22 }, "keywords": [], "lineno": 22 } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 28, "lineno": 23, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 41, "end_lineno": 23, "id": "rvcm_apres_abattements_proportionnels", "lineno": 23 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 86, "end_lineno": 27, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 38, "end_lineno": 25, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 24, "id": "revenus_assurance_vie_apres_abattements", "lineno": 24 }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 25, "id": "dividendes_apres_abattements", "lineno": 25 } }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 26, "id": "f2gr", "lineno": 26 } }, "lineno": 24, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 86, "end_lineno": 27, "left": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 27, "id": "f2fu", "lineno": 27 }, "lineno": 27, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 18, "end_col_offset": 85, "end_lineno": 27, "left": { "ast_class": "Constant", "col_offset": 18, "end_col_offset": 19, "end_lineno": 27, "lineno": 27, "value": 1 }, "lineno": 27, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 22, "end_col_offset": 85, "end_lineno": 27, "left": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 71, "end_lineno": 27, "lineno": 27, "value": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 36, "end_lineno": 27, "id": "parameter_rvcm", "lineno": 27 } }, "lineno": 27, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Compare", "col_offset": 75, "comparators": [ { "ast_class": "Constant", "col_offset": 83, "end_col_offset": 84, "end_lineno": 27, "lineno": 27, "value": 0 } ], "end_col_offset": 84, "end_lineno": 27, "left": { "ast_class": "Name", "col_offset": 75, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 27, "id": "f2da", "lineno": 27 }, "lineno": 27, "ops": [ { "ast_class": "Eq" } ] } } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 149, "end_lineno": 29, "lineno": 29, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 50, "end_lineno": 29, "id": "rvcm_apres_abattements_proportionnels_et_fixes", "lineno": 29 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 58, "end_col_offset": 59, "end_lineno": 29, "lineno": 29, "value": 0 }, { "ast_class": "BinOp", "col_offset": 61, "end_col_offset": 148, "end_lineno": 29, "left": { "ast_class": "Name", "col_offset": 61, "ctx": { "ast_class": "Load" }, "end_col_offset": 98, "end_lineno": 29, "id": "rvcm_apres_abattements_proportionnels", "lineno": 29 }, "lineno": 29, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 101, "end_col_offset": 148, "end_lineno": 29, "left": { "ast_class": "Attribute", "attr": "abatmob", "col_offset": 101, "ctx": { "ast_class": "Load" }, "end_col_offset": 123, "end_lineno": 29, "lineno": 29, "value": { "ast_class": "Name", "col_offset": 101, "ctx": { "ast_class": "Load" }, "end_col_offset": 115, "end_lineno": 29, "id": "parameter_rvcm", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 127, "end_col_offset": 147, "end_lineno": 29, "left": { "ast_class": "Constant", "col_offset": 127, "end_col_offset": 128, "end_lineno": 29, "lineno": 29, "value": 1 }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 131, "ctx": { "ast_class": "Load" }, "end_col_offset": 147, "end_lineno": 29, "id": "maries_ou_pacses", "lineno": 29 } } } } ], "ast_class": "Call", "col_offset": 53, "end_col_offset": 149, "end_lineno": 29, "func": { "ast_class": "Name", "col_offset": 53, "ctx": { "ast_class": "Load" }, "end_col_offset": 57, "end_lineno": 29, "id": "max_", "lineno": 29 }, "keywords": [], "lineno": 29 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 34, "lineno": 30, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 32, "end_lineno": 30, "id": "autres_rvcm_sans_abattements", "lineno": 30 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 45, "end_lineno": 33, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 33, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 69, "end_lineno": 32, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 51, "end_lineno": 31, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 31, "id": "f2ts", "lineno": 31 }, "lineno": 31, "op": { "ast_class": "Sub" }, "right": { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 50, "end_lineno": 31, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 20, "end_lineno": 31, "id": "f2ca", "lineno": 31 }, "lineno": 31, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 50, "end_lineno": 31, "id": "part_frais_imputes_sur_f2dc", "lineno": 31 } } }, "lineno": 31, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 10, "end_col_offset": 69, "end_lineno": 32, "left": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 32, "id": "f2go", "lineno": 32 }, "lineno": 32, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "majoration_revenus_reputes_distribues", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 69, "end_lineno": 32, "lineno": 32, "value": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 31, "end_lineno": 32, "id": "parameter_rvcm", "lineno": 32 } } } }, "lineno": 31, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 33, "id": "f2tr", "lineno": 33 } }, "lineno": 31, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 45, "end_lineno": 33, "id": "part_frais_restant_a_imputer", "lineno": 33 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 111, "end_lineno": 36, "lineno": 36, "value": { "args": [ { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 107, "end_lineno": 36, "left": { "ast_class": "BinOp", "col_offset": 16, "end_col_offset": 93, "end_lineno": 36, "left": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 36, "id": "rvcm_apres_abattements_proportionnels_et_fixes", "lineno": 36 }, "lineno": 36, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 65, "ctx": { "ast_class": "Load" }, "end_col_offset": 93, "end_lineno": 36, "id": "autres_rvcm_sans_abattements", "lineno": 36 } }, "lineno": 36, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 96, "ctx": { "ast_class": "Load" }, "end_col_offset": 107, "end_lineno": 36, "id": "deficit_rcm", "lineno": 36 } }, { "ast_class": "Constant", "col_offset": 109, "end_col_offset": 110, "end_lineno": 36, "lineno": 36, "value": 0 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 111, "end_lineno": 36, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 36, "id": "max_", "lineno": 36 }, "keywords": [], "lineno": 36 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 111, "end_lineno": 36, "lineno": 1, "name": "formula_2005_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.abatmob", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "source_code": "def formula_2005_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2da = foyer_fiscal('f2da', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2gr = foyer_fiscal('f2gr', period)\n f2tr = foyer_fiscal('f2tr', period)\n parameter_rvcm = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n part_frais_imputes_sur_f2dc = f2ca / max_(1, f2dc + f2ts) * f2dc\n part_frais_restant_a_imputer = -min_(f2dc * (1 - parameter_rvcm.taux_abattement_capitaux_mobiliers * (f2da == 0)) - part_frais_imputes_sur_f2dc, 0)\n\n dividendes_apres_abattements = max_(f2dc * (1 - parameter_rvcm.taux_abattement_capitaux_mobiliers * (f2da == 0)) - part_frais_imputes_sur_f2dc, 0)\n revenus_assurance_vie_apres_abattements = f2ch - min_(f2ch, parameter_rvcm.abat_assvie * (1 + maries_ou_pacses))\n rvcm_apres_abattements_proportionnels = (\n revenus_assurance_vie_apres_abattements\n + dividendes_apres_abattements\n + f2gr\n + f2fu * (1 - parameter_rvcm.taux_abattement_capitaux_mobiliers * (f2da == 0))\n )\n rvcm_apres_abattements_proportionnels_et_fixes = max_(0, rvcm_apres_abattements_proportionnels - parameter_rvcm.abatmob * (1 + maries_ou_pacses))\n autres_rvcm_sans_abattements = (\n f2ts - (f2ca - part_frais_imputes_sur_f2dc)\n + f2go * parameter_rvcm.majoration_revenus_reputes_distribues\n + f2tr - part_frais_restant_a_imputer\n )\n\n return max_(rvcm_apres_abattements_proportionnels_et_fixes + autres_rvcm_sans_abattements - deficit_rcm, 0)\n", "start_line_number": 694, "stop_line_number": 730, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2da", "f2dc", "f2fu", "f2go", "f2gr", "f2tr", "f2ts", "maries_ou_pacses" ] }, "2013-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 5, "id": "maries_ou_pacses", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 5, "lineno": 5, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 6, "id": "deficit_rcm", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 6, "lineno": 6, "value": "deficit_rcm" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f2ca", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f2ca" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f2ch", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f2dc", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f2dc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "f2fu", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f2fu" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 11, "id": "f2go", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 11, "lineno": 11, "value": "f2go" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 12, "id": "f2tr", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "f2tr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 13, "id": "f2ts", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 13, "lineno": 13, "value": "f2ts" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 14, "id": "P", "lineno": 14 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 14, "lineno": 14, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 14, "lineno": 14, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 14, "lineno": 14, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 14, "id": "parameters", "lineno": 14 }, "keywords": [], "lineno": 14 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 17, "lineno": 17, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 17, "id": "abattement_dividende", "lineno": 17 } ], "value": { "ast_class": "BinOp", "col_offset": 27, "end_col_offset": 79, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 28, "end_col_offset": 39, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 17, "id": "f2fu", "lineno": 17 }, "lineno": 17, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 17, "id": "f2dc", "lineno": 17 } }, "lineno": 17, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 17, "lineno": 17, "value": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 17, "id": "P", "lineno": 17 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 18, "lineno": 18, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 18, "id": "abattement_assurance_vie", "lineno": 18 } ], "value": { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 69, "end_lineno": 18, "left": { "ast_class": "Attribute", "attr": "abat_assvie", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 18, "lineno": 18, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 18, "id": "P", "lineno": 18 } }, "lineno": 18, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 48, "end_col_offset": 68, "end_lineno": 18, "left": { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 49, "end_lineno": 18, "lineno": 18, "value": 1 }, "lineno": 18, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 18, "id": "maries_ou_pacses", "lineno": 18 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 23, "lineno": 19, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 19, "id": "rvcm_apres_abattement", "lineno": 19 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 70, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 21, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 53, "end_lineno": 21, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 21, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 42, "end_lineno": 20, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 19, "end_lineno": 20, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 20, "id": "f2fu", "lineno": 20 }, "lineno": 20, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 20, "id": "f2dc", "lineno": 20 } }, "lineno": 20, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 20, "id": "abattement_dividende", "lineno": 20 } }, "lineno": 20, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 21, "id": "f2ch", "lineno": 21 } }, "lineno": 20, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 21, "id": "f2ch", "lineno": 21 }, { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 21, "id": "abattement_assurance_vie", "lineno": 21 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 53, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 21, "id": "min_", "lineno": 21 }, "keywords": [], "lineno": 21 } }, "lineno": 20, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 22, "id": "f2ts", "lineno": 22 } }, "lineno": 20, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 22, "id": "f2tr", "lineno": 22 } }, "lineno": 20, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 24, "end_col_offset": 70, "end_lineno": 22, "left": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 22, "id": "f2go", "lineno": 22 }, "lineno": 22, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "majoration_revenus_reputes_distribues", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 22, "lineno": 22, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 22, "id": "P", "lineno": 22 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 62, "end_lineno": 25, "lineno": 25, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 25, "lineno": 25, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 61, "end_lineno": 25, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 47, "end_lineno": 25, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 25, "id": "rvcm_apres_abattement", "lineno": 25 }, "lineno": 25, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 25, "id": "f2ca", "lineno": 25 } }, "lineno": 25, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 25, "id": "deficit_rcm", "lineno": 25 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 62, "end_lineno": 25, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 25, "id": "max_", "lineno": 25 }, "keywords": [], "lineno": 25 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 25, "lineno": 1, "name": "formula_2013_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "source_code": "def formula_2013_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n P = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * P.taux_abattement_capitaux_mobiliers\n abattement_assurance_vie = P.abat_assvie * (1 + maries_ou_pacses)\n rvcm_apres_abattement = (\n f2fu + f2dc - abattement_dividende\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + f2ts + f2tr + f2go * P.majoration_revenus_reputes_distribues\n )\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 731, "stop_line_number": 756, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "maries_ou_pacses" ] }, "2016-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 4, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 5, "lineno": 5, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 5, "id": "maries_ou_pacses", "lineno": 5 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 5, "lineno": 5, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 5, "id": "period", "lineno": 5 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 5, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 5, "id": "foyer_fiscal", "lineno": 5 }, "keywords": [], "lineno": 5 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 6, "lineno": 6, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 6, "id": "deficit_rcm", "lineno": 6 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 6, "lineno": 6, "value": "deficit_rcm" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 6, "id": "period", "lineno": 6 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 6, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 6, "id": "foyer_fiscal", "lineno": 6 }, "keywords": [], "lineno": 6 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 7, "lineno": 7, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 7, "id": "f2ca", "lineno": 7 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 7, "lineno": 7, "value": "f2ca" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 7, "id": "period", "lineno": 7 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 7, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 7, "id": "foyer_fiscal", "lineno": 7 }, "keywords": [], "lineno": 7 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 8, "id": "f2ch", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 8, "lineno": 8, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 9, "id": "f2dc", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 9, "lineno": 9, "value": "f2dc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "f2fu", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f2fu" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 11, "id": "f2go", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 11, "lineno": 11, "value": "f2go" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 12, "id": "f2tr", "lineno": 12 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 12, "lineno": 12, "value": "f2tr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 12, "id": "foyer_fiscal", "lineno": 12 }, "keywords": [], "lineno": 12 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 13, "id": "f2ts", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 13, "lineno": 13, "value": "f2ts" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 49, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 14, "id": "f2tt_2016", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 29, "end_col_offset": 40, "end_lineno": 14, "lineno": 14, "value": "f2tt_2016" }, { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 49, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 14, "id": "foyer_fiscal", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 49, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 13, "end_lineno": 15, "id": "f2tu_2016", "lineno": 15 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 29, "end_col_offset": 40, "end_lineno": 15, "lineno": 15, "value": "f2tu_2016" }, { "ast_class": "Name", "col_offset": 42, "ctx": { "ast_class": "Load" }, "end_col_offset": 48, "end_lineno": 15, "id": "period", "lineno": 15 } ], "ast_class": "Call", "col_offset": 16, "end_col_offset": 49, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 16, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 15, "id": "foyer_fiscal", "lineno": 15 }, "keywords": [], "lineno": 15 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 16, "lineno": 16, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 16, "id": "P", "lineno": 16 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 16, "lineno": 16, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 16, "lineno": 16, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 16, "id": "period", "lineno": 16 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 16, "id": "parameters", "lineno": 16 }, "keywords": [], "lineno": 16 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 19, "lineno": 19, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 19, "id": "abattement_dividende", "lineno": 19 } ], "value": { "ast_class": "BinOp", "col_offset": 27, "end_col_offset": 79, "end_lineno": 19, "left": { "ast_class": "BinOp", "col_offset": 28, "end_col_offset": 39, "end_lineno": 19, "left": { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 19, "id": "f2fu", "lineno": 19 }, "lineno": 19, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 19, "id": "f2dc", "lineno": 19 } }, "lineno": 19, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 19, "lineno": 19, "value": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 19, "id": "P", "lineno": 19 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 20, "lineno": 20, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 20, "id": "abattement_assurance_vie", "lineno": 20 } ], "value": { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 69, "end_lineno": 20, "left": { "ast_class": "Attribute", "attr": "abat_assvie", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 20, "lineno": 20, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 20, "id": "P", "lineno": 20 } }, "lineno": 20, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 48, "end_col_offset": 68, "end_lineno": 20, "left": { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 49, "end_lineno": 20, "lineno": 20, "value": 1 }, "lineno": 20, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 20, "id": "maries_ou_pacses", "lineno": 20 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 25, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 21, "id": "rvcm_apres_abattement", "lineno": 21 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 103, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 54, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 21, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 24, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 53, "end_lineno": 23, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 23, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 42, "end_lineno": 22, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 19, "end_lineno": 22, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 22, "id": "f2fu", "lineno": 22 }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 22, "id": "f2dc", "lineno": 22 } }, "lineno": 22, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 22, "id": "abattement_dividende", "lineno": 22 } }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 23, "id": "f2ch", "lineno": 23 } }, "lineno": 22, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 23, "id": "f2ch", "lineno": 23 }, { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 23, "id": "abattement_assurance_vie", "lineno": 23 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 53, "end_lineno": 23, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 23, "id": "min_", "lineno": 23 }, "keywords": [], "lineno": 23 } }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 24, "id": "f2ts", "lineno": 24 } }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 24, "id": "f2tr", "lineno": 24 } }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "args": [ { "ast_class": "Constant", "col_offset": 29, "end_col_offset": 30, "end_lineno": 24, "lineno": 24, "value": 0 }, { "ast_class": "BinOp", "col_offset": 32, "end_col_offset": 53, "end_lineno": 24, "left": { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 41, "end_lineno": 24, "id": "f2tt_2016", "lineno": 24 }, "lineno": 24, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 44, "ctx": { "ast_class": "Load" }, "end_col_offset": 53, "end_lineno": 24, "id": "f2tu_2016", "lineno": 24 } } ], "ast_class": "Call", "col_offset": 24, "end_col_offset": 54, "end_lineno": 24, "func": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 24, "id": "max_", "lineno": 24 }, "keywords": [], "lineno": 24 } }, "lineno": 22, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 57, "end_col_offset": 103, "end_lineno": 24, "left": { "ast_class": "Name", "col_offset": 57, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 24, "id": "f2go", "lineno": 24 }, "lineno": 24, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "majoration_revenus_reputes_distribues", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 103, "end_lineno": 24, "lineno": 24, "value": { "ast_class": "Name", "col_offset": 64, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 24, "id": "P", "lineno": 24 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 62, "end_lineno": 27, "lineno": 27, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 27, "lineno": 27, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 61, "end_lineno": 27, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 47, "end_lineno": 27, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 27, "id": "rvcm_apres_abattement", "lineno": 27 }, "lineno": 27, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 27, "id": "f2ca", "lineno": 27 } }, "lineno": 27, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 27, "id": "deficit_rcm", "lineno": 27 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 62, "end_lineno": 27, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 27, "id": "max_", "lineno": 27 }, "keywords": [], "lineno": 27 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 27, "lineno": 1, "name": "formula_2016_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "source_code": "def formula_2016_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2tt_2016 = foyer_fiscal('f2tt_2016', period)\n f2tu_2016 = foyer_fiscal('f2tu_2016', period)\n P = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * P.taux_abattement_capitaux_mobiliers\n abattement_assurance_vie = P.abat_assvie * (1 + maries_ou_pacses)\n rvcm_apres_abattement = (\n f2fu + f2dc - abattement_dividende\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + f2ts + f2tr + max_(0, f2tt_2016 - f2tu_2016) + f2go * P.majoration_revenus_reputes_distribues\n )\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 757, "stop_line_number": 784, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt_2016", "f2tu_2016", "maries_ou_pacses" ] }, "2017-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 12, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n Seule différence avec la formule précédente :\n On enlève la case 2TU. En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 13, "lineno": 13, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 13, "id": "maries_ou_pacses", "lineno": 13 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 13, "lineno": 13, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 13, "id": "period", "lineno": 13 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 13, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 13, "id": "foyer_fiscal", "lineno": 13 }, "keywords": [], "lineno": 13 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 14, "id": "deficit_rcm", "lineno": 14 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 14, "lineno": 14, "value": "deficit_rcm" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 14, "id": "period", "lineno": 14 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 14, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 14, "id": "foyer_fiscal", "lineno": 14 }, "keywords": [], "lineno": 14 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 15, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 15, "id": "f2ca", "lineno": 15 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 15, "lineno": 15, "value": "f2ca" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 15, "id": "period", "lineno": 15 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 15, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 15, "id": "foyer_fiscal", "lineno": 15 }, "keywords": [], "lineno": 15 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 16, "lineno": 16, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 16, "id": "f2ch", "lineno": 16 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 16, "lineno": 16, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 16, "id": "period", "lineno": 16 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 16, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 16, "id": "foyer_fiscal", "lineno": 16 }, "keywords": [], "lineno": 16 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 17, "lineno": 17, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 17, "id": "f2dc", "lineno": 17 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 17, "lineno": 17, "value": "f2dc" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 17, "id": "period", "lineno": 17 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 17, "id": "foyer_fiscal", "lineno": 17 }, "keywords": [], "lineno": 17 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 18, "lineno": 18, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 18, "id": "f2fu", "lineno": 18 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 18, "lineno": 18, "value": "f2fu" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 18, "id": "period", "lineno": 18 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 18, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 18, "id": "foyer_fiscal", "lineno": 18 }, "keywords": [], "lineno": 18 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 19, "lineno": 19, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 19, "id": "f2go", "lineno": 19 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 19, "lineno": 19, "value": "f2go" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 19, "id": "period", "lineno": 19 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 19, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 19, "id": "foyer_fiscal", "lineno": 19 }, "keywords": [], "lineno": 19 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 20, "lineno": 20, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 20, "id": "f2tr", "lineno": 20 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 20, "lineno": 20, "value": "f2tr" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 20, "id": "period", "lineno": 20 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 20, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 20, "id": "foyer_fiscal", "lineno": 20 }, "keywords": [], "lineno": 20 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 21, "lineno": 21, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 21, "id": "f2ts", "lineno": 21 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 21, "lineno": 21, "value": "f2ts" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 21, "id": "period", "lineno": 21 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 21, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 21, "id": "foyer_fiscal", "lineno": 21 }, "keywords": [], "lineno": 21 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 22, "lineno": 22, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 22, "id": "f2tt", "lineno": 22 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 22, "lineno": 22, "value": "f2tt" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 22, "id": "period", "lineno": 22 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 22, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 22, "id": "foyer_fiscal", "lineno": 22 }, "keywords": [], "lineno": 22 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 23, "lineno": 23, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 23, "id": "P", "lineno": 23 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 23, "lineno": 23, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 23, "lineno": 23, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 23, "lineno": 23, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 23, "id": "period", "lineno": 23 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 23, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 23, "id": "parameters", "lineno": 23 }, "keywords": [], "lineno": 23 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 79, "end_lineno": 26, "lineno": 26, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 24, "end_lineno": 26, "id": "abattement_dividende", "lineno": 26 } ], "value": { "ast_class": "BinOp", "col_offset": 27, "end_col_offset": 79, "end_lineno": 26, "left": { "ast_class": "BinOp", "col_offset": 28, "end_col_offset": 39, "end_lineno": 26, "left": { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 26, "id": "f2fu", "lineno": 26 }, "lineno": 26, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 35, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 26, "id": "f2dc", "lineno": 26 } }, "lineno": 26, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "taux_abattement_capitaux_mobiliers", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 79, "end_lineno": 26, "lineno": 26, "value": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 26, "id": "P", "lineno": 26 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 27, "lineno": 27, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 27, "id": "abattement_assurance_vie", "lineno": 27 } ], "value": { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 69, "end_lineno": 27, "left": { "ast_class": "Attribute", "attr": "abat_assvie", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 27, "lineno": 27, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 27, "id": "P", "lineno": 27 } }, "lineno": 27, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 48, "end_col_offset": 68, "end_lineno": 27, "left": { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 49, "end_lineno": 27, "lineno": 27, "value": 1 }, "lineno": 27, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 27, "id": "maries_ou_pacses", "lineno": 27 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 32, "lineno": 28, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 28, "id": "rvcm_apres_abattement", "lineno": 28 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 77, "end_lineno": 31, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 28, "end_lineno": 31, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 21, "end_lineno": 31, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 31, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 53, "end_lineno": 30, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 30, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 42, "end_lineno": 29, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 19, "end_lineno": 29, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 29, "id": "f2fu", "lineno": 29 }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 15, "ctx": { "ast_class": "Load" }, "end_col_offset": 19, "end_lineno": 29, "id": "f2dc", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 42, "end_lineno": 29, "id": "abattement_dividende", "lineno": 29 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 30, "id": "f2ch", "lineno": 30 } }, "lineno": 29, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 30, "id": "f2ch", "lineno": 30 }, { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 30, "id": "abattement_assurance_vie", "lineno": 30 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 53, "end_lineno": 30, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 30, "id": "min_", "lineno": 30 }, "keywords": [], "lineno": 30 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 31, "id": "f2ts", "lineno": 31 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 31, "id": "f2tr", "lineno": 31 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 24, "ctx": { "ast_class": "Load" }, "end_col_offset": 28, "end_lineno": 31, "id": "f2tt", "lineno": 31 } }, "lineno": 29, "op": { "ast_class": "Add" }, "right": { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 77, "end_lineno": 31, "left": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 31, "id": "f2go", "lineno": 31 }, "lineno": 31, "op": { "ast_class": "Mult" }, "right": { "ast_class": "Attribute", "attr": "majoration_revenus_reputes_distribues", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 77, "end_lineno": 31, "lineno": 31, "value": { "ast_class": "Name", "col_offset": 38, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 31, "id": "P", "lineno": 31 } } } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 62, "end_lineno": 34, "lineno": 34, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 34, "lineno": 34, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 61, "end_lineno": 34, "left": { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 47, "end_lineno": 34, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 34, "id": "rvcm_apres_abattement", "lineno": 34 }, "lineno": 34, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 47, "end_lineno": 34, "id": "f2ca", "lineno": 34 } }, "lineno": 34, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 50, "ctx": { "ast_class": "Load" }, "end_col_offset": 61, "end_lineno": 34, "id": "deficit_rcm", "lineno": 34 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 62, "end_lineno": 34, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 34, "id": "max_", "lineno": 34 }, "keywords": [], "lineno": 34 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 62, "end_lineno": 34, "lineno": 1, "name": "formula_2017_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\nSeule différence avec la formule précédente :\n On enlève la case 2TU. En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie", "impot_revenu.calcul_revenus_imposables.rvcm.majoration_revenus_reputes_distribues", "impot_revenu.calcul_revenus_imposables.rvcm.taux_abattement_capitaux_mobiliers" ], "source_code": "def formula_2017_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n Seule différence avec la formule précédente :\n On enlève la case 2TU. En 2016, 2TT contient les intérêts avant pertes\n et 2TU les pertes déductibles des intérêts inscrits en 2TT (si le montant en 2TU est > à celui en 2TT,\n la perte excédentaire est reportable sur les cinq années suivantes). En 2017, 2TT contient les intérêts\n après déduction des pertes. 2TU, et aussi 2TV, contiennent des pertes excéndentaires à reporter.\n Sources :\n - Brochure pratique de l'IR 2018 sur revenus 2017 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2018/files/assets/common/downloads/Brochure%20IR%202018.pdf\n - Brochure pratique de l'IR 2017 sur revenus 2016 : https://www.impots.gouv.fr/portail/www2/fichiers/documentation/brochure/ir_2017/files/assets/common/downloads/publication.pdf\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ca = foyer_fiscal('f2ca', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2dc = foyer_fiscal('f2dc', period)\n f2fu = foyer_fiscal('f2fu', period)\n f2go = foyer_fiscal('f2go', period)\n f2tr = foyer_fiscal('f2tr', period)\n f2ts = foyer_fiscal('f2ts', period)\n f2tt = foyer_fiscal('f2tt', period)\n P = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n # Revenus après abatemment\n abattement_dividende = (f2fu + f2dc) * P.taux_abattement_capitaux_mobiliers\n abattement_assurance_vie = P.abat_assvie * (1 + maries_ou_pacses)\n rvcm_apres_abattement = (\n f2fu + f2dc - abattement_dividende\n + f2ch - min_(f2ch, abattement_assurance_vie)\n + f2ts + f2tr + f2tt + f2go * P.majoration_revenus_reputes_distribues\n )\n\n return max_(0, rvcm_apres_abattement - f2ca - deficit_rcm)\n", "start_line_number": 785, "stop_line_number": 819, "variables": [ "deficit_rcm", "f2ca", "f2ch", "f2dc", "f2fu", "f2go", "f2tr", "f2ts", "f2tt", "maries_ou_pacses" ] }, "2018-01-01": { "ast": { "args": { "args": [ { "arg": "foyer_fiscal", "ast_class": "arg", "col_offset": 23, "end_col_offset": 35, "end_lineno": 1, "lineno": 1 }, { "arg": "period", "ast_class": "arg", "col_offset": 37, "end_col_offset": 43, "end_lineno": 1, "lineno": 1 }, { "arg": "parameters", "ast_class": "arg", "col_offset": 45, "end_col_offset": 55, "end_lineno": 1, "lineno": 1 } ], "ast_class": "arguments", "defaults": [], "kw_defaults": [], "kwonlyargs": [], "posonlyargs": [] }, "ast_class": "FunctionDef", "body": [ { "ast_class": "Expr", "col_offset": 4, "end_col_offset": 7, "end_lineno": 7, "lineno": 2, "value": { "ast_class": "Constant", "col_offset": 4, "end_col_offset": 7, "end_lineno": 7, "lineno": 2, "value": "\n Revenus des valeurs et capitaux mobiliers\n\n NB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\n Ces revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n " } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 63, "end_lineno": 8, "lineno": 8, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 20, "end_lineno": 8, "id": "maries_ou_pacses", "lineno": 8 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 36, "end_col_offset": 54, "end_lineno": 8, "lineno": 8, "value": "maries_ou_pacses" }, { "ast_class": "Name", "col_offset": 56, "ctx": { "ast_class": "Load" }, "end_col_offset": 62, "end_lineno": 8, "id": "period", "lineno": 8 } ], "ast_class": "Call", "col_offset": 23, "end_col_offset": 63, "end_lineno": 8, "func": { "ast_class": "Name", "col_offset": 23, "ctx": { "ast_class": "Load" }, "end_col_offset": 35, "end_lineno": 8, "id": "foyer_fiscal", "lineno": 8 }, "keywords": [], "lineno": 8 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 53, "end_lineno": 9, "lineno": 9, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 15, "end_lineno": 9, "id": "deficit_rcm", "lineno": 9 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 31, "end_col_offset": 44, "end_lineno": 9, "lineno": 9, "value": "deficit_rcm" }, { "ast_class": "Name", "col_offset": 46, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 9, "id": "period", "lineno": 9 } ], "ast_class": "Call", "col_offset": 18, "end_col_offset": 53, "end_lineno": 9, "func": { "ast_class": "Name", "col_offset": 18, "ctx": { "ast_class": "Load" }, "end_col_offset": 30, "end_lineno": 9, "id": "foyer_fiscal", "lineno": 9 }, "keywords": [], "lineno": 9 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 10, "lineno": 10, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 10, "id": "f2ch", "lineno": 10 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 10, "lineno": 10, "value": "f2ch" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 10, "id": "period", "lineno": 10 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 10, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 10, "id": "foyer_fiscal", "lineno": 10 }, "keywords": [], "lineno": 10 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 39, "end_lineno": 11, "lineno": 11, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 8, "end_lineno": 11, "id": "f2yy", "lineno": 11 } ], "value": { "args": [ { "ast_class": "Constant", "col_offset": 24, "end_col_offset": 30, "end_lineno": 11, "lineno": 11, "value": "f2yy" }, { "ast_class": "Name", "col_offset": 32, "ctx": { "ast_class": "Load" }, "end_col_offset": 38, "end_lineno": 11, "id": "period", "lineno": 11 } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 39, "end_lineno": 11, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 23, "end_lineno": 11, "id": "foyer_fiscal", "lineno": 11 }, "keywords": [], "lineno": 11 } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 70, "end_lineno": 12, "lineno": 12, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 5, "end_lineno": 12, "id": "P", "lineno": 12 } ], "value": { "ast_class": "Attribute", "attr": "rvcm", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 70, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Attribute", "attr": "calcul_revenus_imposables", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 65, "end_lineno": 12, "lineno": 12, "value": { "ast_class": "Attribute", "attr": "impot_revenu", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 39, "end_lineno": 12, "lineno": 12, "value": { "args": [ { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 25, "end_lineno": 12, "id": "period", "lineno": 12 } ], "ast_class": "Call", "col_offset": 8, "end_col_offset": 26, "end_lineno": 12, "func": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 18, "end_lineno": 12, "id": "parameters", "lineno": 12 }, "keywords": [], "lineno": 12 } } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 69, "end_lineno": 14, "lineno": 14, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 28, "end_lineno": 14, "id": "abattement_assurance_vie", "lineno": 14 } ], "value": { "ast_class": "BinOp", "col_offset": 31, "end_col_offset": 69, "end_lineno": 14, "left": { "ast_class": "Attribute", "attr": "abat_assvie", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 44, "end_lineno": 14, "lineno": 14, "value": { "ast_class": "Name", "col_offset": 31, "ctx": { "ast_class": "Load" }, "end_col_offset": 32, "end_lineno": 14, "id": "P", "lineno": 14 } }, "lineno": 14, "op": { "ast_class": "Mult" }, "right": { "ast_class": "BinOp", "col_offset": 48, "end_col_offset": 68, "end_lineno": 14, "left": { "ast_class": "Constant", "col_offset": 48, "end_col_offset": 49, "end_lineno": 14, "lineno": 14, "value": 1 }, "lineno": 14, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 52, "ctx": { "ast_class": "Load" }, "end_col_offset": 68, "end_lineno": 14, "id": "maries_ou_pacses", "lineno": 14 } } } }, { "ast_class": "Assign", "col_offset": 4, "end_col_offset": 9, "end_lineno": 18, "lineno": 15, "targets": [ { "ast_class": "Name", "col_offset": 4, "ctx": { "ast_class": "Store" }, "end_col_offset": 25, "end_lineno": 15, "id": "rvcm_apres_abattement", "lineno": 15 } ], "value": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 53, "end_lineno": 17, "left": { "ast_class": "BinOp", "col_offset": 8, "end_col_offset": 14, "end_lineno": 17, "left": { "ast_class": "Name", "col_offset": 8, "ctx": { "ast_class": "Load" }, "end_col_offset": 12, "end_lineno": 16, "id": "f2yy", "lineno": 16 }, "lineno": 16, "op": { "ast_class": "Add" }, "right": { "ast_class": "Name", "col_offset": 10, "ctx": { "ast_class": "Load" }, "end_col_offset": 14, "end_lineno": 17, "id": "f2ch", "lineno": 17 } }, "lineno": 16, "op": { "ast_class": "Sub" }, "right": { "args": [ { "ast_class": "Name", "col_offset": 22, "ctx": { "ast_class": "Load" }, "end_col_offset": 26, "end_lineno": 17, "id": "f2ch", "lineno": 17 }, { "ast_class": "Name", "col_offset": 28, "ctx": { "ast_class": "Load" }, "end_col_offset": 52, "end_lineno": 17, "id": "abattement_assurance_vie", "lineno": 17 } ], "ast_class": "Call", "col_offset": 17, "end_col_offset": 53, "end_lineno": 17, "func": { "ast_class": "Name", "col_offset": 17, "ctx": { "ast_class": "Load" }, "end_col_offset": 21, "end_lineno": 17, "id": "min_", "lineno": 17 }, "keywords": [], "lineno": 17 } } }, { "ast_class": "Return", "col_offset": 4, "end_col_offset": 55, "end_lineno": 20, "lineno": 20, "value": { "args": [ { "ast_class": "Constant", "col_offset": 16, "end_col_offset": 17, "end_lineno": 20, "lineno": 20, "value": 0 }, { "ast_class": "BinOp", "col_offset": 19, "end_col_offset": 54, "end_lineno": 20, "left": { "ast_class": "Name", "col_offset": 19, "ctx": { "ast_class": "Load" }, "end_col_offset": 40, "end_lineno": 20, "id": "rvcm_apres_abattement", "lineno": 20 }, "lineno": 20, "op": { "ast_class": "Sub" }, "right": { "ast_class": "Name", "col_offset": 43, "ctx": { "ast_class": "Load" }, "end_col_offset": 54, "end_lineno": 20, "id": "deficit_rcm", "lineno": 20 } } ], "ast_class": "Call", "col_offset": 11, "end_col_offset": 55, "end_lineno": 20, "func": { "ast_class": "Name", "col_offset": 11, "ctx": { "ast_class": "Load" }, "end_col_offset": 15, "end_lineno": 20, "id": "max_", "lineno": 20 }, "keywords": [], "lineno": 20 } } ], "col_offset": 0, "decorator_list": [], "end_col_offset": 55, "end_lineno": 20, "lineno": 1, "name": "formula_2018_01_01" }, "documentation": "\nRevenus des valeurs et capitaux mobiliers\n\nNB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\nCes revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n", "file_path": "openfisca_france/model/prelevements_obligatoires/impot_revenu/ir.py", "parameters": [ "impot_revenu.calcul_revenus_imposables.rvcm.abat_assvie" ], "source_code": "def formula_2018_01_01(foyer_fiscal, period, parameters):\n '''\n Revenus des valeurs et capitaux mobiliers\n\n NB : La mise en place du PFU supprime la taxation au barème de la plupart des revenus des valeurs et capitaux mobiliers.\n Ces revenus sortent donc de la variable `revenu_categoriel_capital` et entrent dans la variable `revenus_capitaux_prelevement_forfaitaire_unique_ir`.\n '''\n maries_ou_pacses = foyer_fiscal('maries_ou_pacses', period)\n deficit_rcm = foyer_fiscal('deficit_rcm', period)\n f2ch = foyer_fiscal('f2ch', period)\n f2yy = foyer_fiscal('f2yy', period)\n P = parameters(period).impot_revenu.calcul_revenus_imposables.rvcm\n\n abattement_assurance_vie = P.abat_assvie * (1 + maries_ou_pacses)\n rvcm_apres_abattement = (\n f2yy\n + f2ch - min_(f2ch, abattement_assurance_vie)\n )\n\n return max_(0, rvcm_apres_abattement - deficit_rcm)\n", "start_line_number": 820, "stop_line_number": 840, "variables": [ "deficit_rcm", "f2ch", "f2yy", "maries_ou_pacses" ] } }, "json_type": "number", "label": "Revenu catégoriel - Capitaux", "last_review": "2018-01-01", "name": "revenu_categoriel_capital", "reference": { "0001-01-01": [ { "href": "http://www.insee.fr/fr/methodes/default.asp?page=definitions/revenus-categoriesl.htm" } ] }, "referring_variables": [ "aide_logement_base_revenus_fiscaux", "rev_coll", "revenu_categoriel", "rvcm_plus_abat" ], "start_line_number": 643, "stop_line_number": 840, "unit": "currency", "value_type": "float" }