fix: self report refund override

contracts/VaultV3.vy

@@ -1257,16 +1257,20 @@ def _process_report(strategy: address) -> (uint256, uint256):
             self.strategies[strategy].current_debt = current_debt
             self.total_debt += gain
         else:
-            self.total_idle = total_assets
-
+            # Add in any refunds since it is idle.
+            current_debt = unsafe_add(current_debt, total_refunds)
+            self.total_idle = current_debt
+
     # Or record any reported loss
     elif loss > 0:
         current_debt = unsafe_sub(current_debt, loss)
         if strategy != self:
             self.strategies[strategy].current_debt = current_debt
             self.total_debt -= loss
         else:
-            self.total_idle = total_assets
+            # Add in any refunds since it is idle.
+            current_debt = unsafe_add(current_debt, total_refunds)
+            self.total_idle = current_debt
 
     # Issue shares for fees that were calculated above if applicable.
     if total_fees_shares > 0:

package.json

@@ -1,7 +1,7 @@
 {
     "name": "yearn-vaults-v3",
     "devDependencies": {
-        "@openzeppelin/contracts": "^4.9.0",
+        "@openzeppelin/contracts": "^4.9.5",
         "hardhat": "^2.12.2",
         "prettier": "^2.6.0",
         "prettier-plugin-solidity": "^1.0.0-beta.19",

tests/unit/vault/test_strategy_accounting.py

@@ -651,3 +651,118 @@ def test_set_accountant__with_accountant(gov, vault, deploy_accountant):
     assert event[0].accountant == accountant.address
 
     assert vault.accountant() == accountant.address
+
+
+def test_process_report_on_self__gain_and_refunds(
+    chain,
+    gov,
+    asset,
+    vault,
+    set_fees_for_strategy,
+    airdrop_asset,
+    deploy_flexible_accountant,
+):
+    vault_balance = asset.balanceOf(vault)
+    gain = vault_balance // 10
+    loss = 0
+    management_fee = 0
+    performance_fee = 0
+    refund_ratio = 5_000
+    refund = gain * refund_ratio // MAX_BPS_ACCOUNTANT
+
+    accountant = deploy_flexible_accountant(vault)
+    # set up accountant
+    asset.mint(accountant, gain, sender=gov)
+
+    set_fees_for_strategy(
+        gov, vault, accountant, management_fee, performance_fee, refund_ratio
+    )
+
+    initial_idle = vault.totalIdle()
+
+    airdrop_asset(gov, asset, vault, gain)
+
+    # Not yet recorded
+    assert vault.totalIdle() == initial_idle
+    assert asset.balanceOf(vault) == initial_idle + gain
+    pps_before = vault.pricePerShare()
+    assets_before = vault.totalAssets()
+    supply_before = vault.totalSupply()
+    tx = vault.process_report(vault.address, sender=gov)
+    event = list(tx.decode_logs(vault.StrategyReported))
+
+    assert len(event) == 1
+    assert event[0].strategy == vault.address
+    assert event[0].gain == gain
+    assert event[0].loss == 0
+    assert event[0].current_debt == vault_balance + gain + refund
+    assert event[0].total_fees == 0
+    assert event[0].total_refunds == refund
+
+    # Due to refunds, pps should have increased
+    assert vault.pricePerShare() == pps_before
+    assert vault.totalAssets() == vault_balance + gain + refund
+    assert vault.totalSupply() > supply_before
+    assert vault.totalDebt() == 0
+    assert vault.totalIdle() == vault_balance + gain + refund
+    assert asset.balanceOf(vault) == vault_balance + gain + refund
+
+    chain.pending_timestamp += DAY
+    chain.mine(timestamp=chain.pending_timestamp)
+
+    assert vault.pricePerShare() > pps_before
+
+
+def test_process_report_on_self__loss_and_refunds(
+    chain,
+    gov,
+    asset,
+    vault,
+    set_fees_for_strategy,
+    airdrop_asset,
+    deploy_flexible_accountant,
+):
+    vault_balance = asset.balanceOf(vault)
+    gain = 0
+    loss = vault_balance // 10
+    management_fee = 0
+    performance_fee = 0
+    refund_ratio = 5_000
+    refund = loss * refund_ratio // MAX_BPS_ACCOUNTANT
+
+    accountant = deploy_flexible_accountant(vault)
+    # set up accountant
+    asset.mint(accountant, loss, sender=gov)
+
+    set_fees_for_strategy(
+        gov, vault, accountant, management_fee, performance_fee, refund_ratio
+    )
+
+    initial_idle = vault.totalIdle()
+
+    asset.transfer(gov, loss, sender=vault.address)
+
+    # Not yet recorded
+    assert vault.totalIdle() == initial_idle
+    assert asset.balanceOf(vault) == initial_idle - loss
+    pps_before = vault.pricePerShare()
+    assets_before = vault.totalAssets()
+    supply_before = vault.totalSupply()
+    tx = vault.process_report(vault.address, sender=gov)
+    event = list(tx.decode_logs(vault.StrategyReported))
+
+    assert len(event) == 1
+    assert event[0].strategy == vault.address
+    assert event[0].gain == gain
+    assert event[0].loss == loss
+    assert event[0].current_debt == vault_balance + refund - loss
+    assert event[0].total_fees == 0
+    assert event[0].total_refunds == refund
+
+    # Due to refunds, pps should have increased
+    assert vault.pricePerShare() < pps_before
+    assert vault.totalAssets() == vault_balance + refund - loss
+    assert vault.totalSupply() == supply_before
+    assert vault.totalDebt() == 0
+    assert vault.totalIdle() == vault_balance + refund - loss
+    assert asset.balanceOf(vault) == vault_balance + refund - loss

yarn.lock

@@ -419,10 +419,10 @@
     "@nomicfoundation/solidity-analyzer-win32-ia32-msvc" "0.1.0"
     "@nomicfoundation/solidity-analyzer-win32-x64-msvc" "0.1.0"
 
-"@openzeppelin/contracts@^4.7.3":
-  version "4.8.2"
-  resolved "https://registry.yarnpkg.com/@openzeppelin/contracts/-/contracts-4.8.2.tgz#d815ade0027b50beb9bcca67143c6bcc3e3923d6"
-  integrity sha512-kEUOgPQszC0fSYWpbh2kT94ltOJwj1qfT2DWo+zVttmGmf97JZ99LspePNaeeaLhCImaHVeBbjaQFZQn7+Zc5g==
+"@openzeppelin/contracts@^4.9.5":
+  version "4.9.6"
+  resolved "https://registry.yarnpkg.com/@openzeppelin/contracts/-/contracts-4.9.6.tgz#2a880a24eb19b4f8b25adc2a5095f2aa27f39677"
+  integrity sha512-xSmezSupL+y9VkHZJGDoCBpmnB2ogM13ccaYDWqJTfS3dbuHkgjuwDFUmaFauBCboQMGB/S5UqUl2y54X99BmA==
 
 "@scure/base@~1.1.0":
   version "1.1.1"