@v587d/capital-generation 2.10.1 → 2.11.0

package/selected-skills/claude-for-financial-services-cn/vertical-plugins/china-finance/skills/china-gl-recon/SKILL.md

@@ -1,232 +0,0 @@
----
-name: china-gl-recon
-description: General ledger reconciliation for A-share companies. Adapts the original gl-recon skill for Chinese accounting standards, chart of accounts, and common reconciliation items. Triggers on "A股总账核对", "总账调节", "GL reconciliation China", "科目余额表", or "reconcile [company] accounts".
----
-
-# china-gl-recon
-
-## Purpose
-
-Perform **A股总账核对** — comprehensive general ledger reconciliation for Chinese companies.
-
-## Data Sources
-
-### Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)
-
-```python
-get_financials(ticker, "balance")    → Balance sheet accounts
-get_financials(ticker, "income")     → P&L accounts
-```
-
-### Secondary Sources
-- 巨潮 — financial statements
-- 审计报告 — reconciliation notes
-- 科目余额表 — trial balance
-
-## Workflow
-
-### Step 1: Understand the Chart of Accounts
-
-**Common Chinese COA structure:**
-
-| Category | Account Code Range | Key Accounts |
-|----------|-------------------|--------------|
-| 资产 (Assets) | 1001-1999 | Cash, AR, inventory, PPE |
-| 负债 (Liabilities) | 2001-2999 | AP, debt, provisions |
-| 所有者权益 (Equity) | 3001-3999 | Capital, reserves, retained earnings |
-| 成本 (Cost) | 4001-4999 | COGS, production costs |
-| 损益 (P&L) | 5001-5999 | Revenue, expenses, gains/losses |
-
-**Key accounts to reconcile:**
-
-| Account | CAS Code | Reconciliation Item |
-|---------|----------|-------------------|
-| 银行存款 | 1002 | Bank statement |
-| 应收账款 | 1122 | AR aging |
-| 其他应收款 | 1187 | Related party, advances |
-| 存货 | 1403 | Inventory count |
-| 固定资产 | 1601 | Fixed asset register |
-| 应付账款 | 2202 | Supplier statements |
-| 应付职工薪酬 | 2211 | Payroll records |
-| 应交税费 | 2221 | Tax returns |
-| 未分配利润 | 3405 | P&L close check |
-
-### Step 2: Balance Sheet Reconciliation
-
-**BS recon checklist:**
-
-| Account | GL Balance | Supporting Docs | Reconciled Amount | Difference |
-|---------|-----------|-----------------|-------------------|------------|
-| 货币资金 | | Bank statements | | |
-| 应收账款 | | Aging report | | |
-| 预付款项 | | Supplier statements | | |
-| 存货 | | Count sheets | | |
-| 其他应收款 | | Detail listing | | |
-| 长期股权投资 | | Investment records | | |
-| 固定资产 | | Asset register | | |
-| 应付账款 | | Supplier confirmations | | |
-| 应付职工薪酬 | | Payroll records | | |
-| 应交税费 | | Tax returns | | |
-| 短期借款 | | Loan agreements | | |
-| 长期借款 | | Loan agreements | | |
-
-### Step 3: Bank Reconciliation
-
-**Bank recon:**
-
-| Item | GL | Bank Stmt | Difference |
-|------|-----|-----------|------------|
-| Balance per GL | ¥XX | | |
-| Add: Deposits in transit | | ¥XX | |
-| Less: Outstanding checks | | ¥XX | |
-| Add/Less: Errors | | ¥XX | |
-| Adjusted GL balance | | | ¥XX |
-| Balance per bank | | ¥XX | |
-| Reconciled | ✓ / ✗ | | |
-
-**Common reconciling items (China):**
-- 在途存款 (Deposits in transit)
-- 未兑现支票 (Outstanding checks)
-- 银行手续费 (Bank charges)
-- 利息收入 (Interest income)
-- 未达账项 (Unrecorded items)
-
-### Step 4: AR Reconciliation
-
-**AR aging recon:**
-
-| Aging | GL Balance | Aging Report | Confirmed | Difference |
-|-------|-----------|--------------|-----------|------------|
-| 0-30 days | | | | |
-| 31-60 days | | | | |
-| 61-90 days | | | | |
-| 91-180 days | | | | |
-| >180 days | | | | |
-| Total | | | | |
-
-**AR recon items:**
-- 账龄分析 (Aging analysis)
-- 坏账准备 (Allowance for doubtful accounts)
-- 关联方应收 (Related party AR)
-- 票据应收 (Notes receivable)
-- 预收账款冲减 (Advances from customers)
-
-### Step 5: AP Reconciliation
-
-**AP recon:**
-
-| Vendor | GL Balance | Vendor Statement | Confirmed | Difference |
-|--------|-----------|-----------------|-----------|------------|
-| | | | | |
-| | | | | |
-| Total | | | | |
-
-### Step 6: Inventory Reconciliation
-
-**Inventory recon:**
-
-| Item | GL | Count | Difference | Reason |
-|------|-----|-------|------------|--------|
-| 原材料 | | | | |
-| 在产品 | | | | |
-| 产成品 | | | | |
-| Total | | | | |
-
-**Inventory recon items:**
-- 实物盘点 (Physical count)
-- 在途存货 (Goods in transit)
-- 已发出商品 (Consignment goods)
-- 存货跌价准备 (Obsolescence reserve)
-
-### Step 7: Fixed Asset Reconciliation
-
-**FA recon:**
-
-| Asset | GL | Register | Tag Count | Difference |
-|-------|-----|----------|-----------|------------|
-| | | | | |
-| Total | | | | |
-
-**FA recon items:**
-- 资产标签 (Asset tagging)
-- 折旧计算 (Depreciation calculation)
-- 减值测试 (Impairment testing)
-- 处置记录 (Disposal records)
-- 资本化 vs 费用化 (Capitalization policy)
-
-### Step 8: Payroll Reconciliation
-
-**Payroll recon:**
-
-| Item | GL | Payroll Records | Tax Filing | Difference |
-|------|-----|----------------|------------|------------|
-| 工资 | | | | |
-| 社保 | | | | |
-| 公积金 | | | | |
-| 个税 | | | | |
-| Total | | | | |
-
-### Step 9: Tax Reconciliation
-
-**Tax recon:**
-
-| Tax Type | GL | Tax Return | Difference |
-|-----------|-----|------------|------------|
-| 增值税 | | | |
-| 企业所得税 | | | |
-| 附加税 | | | |
-| 个税 | | | |
-| 社保/公积金 | | | |
-
-### Step 10: P&L Close Check
-
-**P&L to retained earnings:**
-
-```
-期初未分配利润
-+ 本年净利润 (from P&L close)
-- 提取盈余公积
-- 提取任意公积
-- 应付股利
-= 期末未分配利润
-```
-
-**Verify:**
-- P&L close → retained earnings
-- 利润分配 entries
-- Tax entries
-- Dividend entries
-
-## China-Specific Recon Considerations
-
-### Common Issues
-
-| Issue | Detection | Resolution |
-|-------|-----------|------------|
-| 在途资金 | Bank recon | Timing difference |
-| 未达账项 | Bank recon | Follow up |
-| 关联方挂账 | AR/AP aging | Related party recon |
-| 发票差异 | Tax recon | Timing/cut-off |
-| 折旧差异 | FA recon | Policy check |
-
-### CAS-Specific Items
-
-| Item | Treatment |
-|------|-----------|
-| 增值税 | Pass-through, check VAT output/input |
-| 政府补助 | Verify classification |
-| 股份支付 | Expense recognition check |
-| 汇兑损益 | FX difference verification |
-
-## Quality Checks
-
-Before completing:
-- [ ] All significant accounts reconciled
-- [ ] Differences investigated and resolved
-- [ ] Documentation complete
-- [ ] Sign-offs obtained
-- [ ] Adjustments proposed (if any)
-> **Data Source Mode Switch**: Set env var `IFIND_DATA_SOURCE_MODE` to control data source preference.
-> - `ifind-only` (strict): Use iFind only, error if unavailable
-> - `ifind-fallback` (default): iFind preferred, fallback to AkShare
-> - `akshare-only, wind-only (Wind only), wind-fallback (Wind first, fallback to iFind → AkShare)`: Skip iFind, use AkShare only

package/selected-skills/claude-for-financial-services-cn/vertical-plugins/china-finance/skills/china-ib-check-deck/SKILL.md

@@ -1,252 +0,0 @@
----
-name: china-ib-check-deck
-description: Quality check investment banking pitch decks for A-share M&A and capital raising transactions. Adapts the original ib-check-deck skill for Chinese market standards, CAS financials, and domestic IB conventions. Triggers on "投行deck检查", "IB deck QC", "check pitch deck China", "deck quality check", "材料质量检查", or "review deck [company/transaction]".
----
-
-# china-ib-check-deck
-
-## Purpose
-
-Quality-check **A股投行材料** — comprehensive quality assurance for Chinese investment banking pitch decks and transaction materials.
-
-## Data Sources
-
-### Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)
-
-```python
-get_financials(ticker, "income")     → Financial data verification
-get_financials(ticker, "balance")    → Balance sheet verification
-get_quote(ticker)                    → Market data verification
-```
-
-### Secondary Sources
-- 巨潮 — source documents
-- 审计报告 — reference financials
-- 行业报告 — market data
-
-## Workflow
-
-### Step 1: Deck Structure Review
-
-**Structure checklist:**
-
-| Section | Required | Present | Quality |
-|---------|----------|---------|---------|
-| 封面 (Cover) | ✓ | | |
-| 目录 (TOC) | ✓ | | |
-| 交易概述 (Transaction Overview) | ✓ | | |
-| 公司概览 (Company Overview) | ✓ | | |
-| 行业分析 (Industry Analysis) | ✓ | | |
-| 财务表现 (Financial Performance) | ✓ | | |
-| 交易逻辑 (Investment Rationale) | ✓ | | |
-| 估值 (Valuation) | ✓ | | |
-| 风险提示 (Risk Factors) | ✓ | | |
-| 附录 (Appendix) | ✓ | | |
-
-### Step 2: Data Accuracy Check
-
-**Data verification:**
-
-| Data Point | Source | Model/File | Match? | Notes |
-|------------|--------|-----------|--------|-------|
-| Revenue (latest) | 巨潮 | | | |
-| Net income (latest) | 巨潮 | | | |
-| EBITDA | Calculated | | | |
-| Market cap | iFind / AkShare | | | |
-| P/E | Calculated | | | |
-| P/B | Calculated | | | |
-| EV | Calculated | | | |
-| Net debt | Balance sheet | | | |
-| Share count | Annual report | | | |
-
-**Tolerance levels:**
-- Revenue, profit: ±2%
-- Balance sheet: ±1%
-- Multiples: ±5%
-- Market data: ±1%
-
-### Step 3: Financial Statement Review
-
-**Financial consistency checks:**
-
-| Check | Description | Pass |
-|-------|-------------|------|
-| Revenue growth | Consistent across slides | ✓ |
-| Margin trends | Consistent across slides | ✓ |
-| Balance sheet totals | Assets = L + E | ✓ |
-| Cash flow ties | Beginning + CF = Ending | ✓ |
-| Debt schedule | Short + Long = Total | ✓ |
-| Share count | Consistent throughout | ✓ |
-
-### Step 4: CAS Compliance
-
-**CAS-specific checks:**
-
-| Check | Description |
-|-------|-------------|
-| Revenue | Net of VAT (不含税) |
-| R&D | Expensed (unless capitalized per criteria) |
-| Tax | 25% rate applied correctly |
-| Minority interest | Separated from parent |
-| 合同负债 | Recognized per CAS 14 |
-| 信用减值损失 | CAS 22 model |
-
-### Step 5: Valuation Review
-
-**Valuation checks:**
-
-| Method | Check | Pass |
-|--------|-------|------|
-| DCF | WACC components reasonable | ✓ |
-| DCF | Terminal growth < GDP | ✓ |
-| DCF | FCF positive in base case | ✓ |
-| Comps | Peer group appropriate | ✓ |
-| Comps | Multiples reasonable range | ✓ |
-| Football field | Consistent range | ✓ |
-| Target price | Matches valuation | ✓ |
-
-### Step 6: Visual Quality
-
-**Design QA:**
-
-| Element | Check |
-|---------|-------|
-| 模板一致性 | All slides use same template |
-| 字体 | Chinese fonts render correctly |
-| 颜色 | Consistent color scheme |
-| 图表 | All charts labeled, sourced |
-| 表格 | Clean, readable format |
-| 对齐 | Proper alignment throughout |
-| 图片 | High resolution, appropriate |
-| 页码 | Present and correct |
-
-### Step 7: Regulatory Compliance
-
-**Required elements:**
-
-| Element | Required | Present |
-|---------|----------|---------|
-| 风险提示 | ✓ | |
-| 免责声明 | ✓ | |
-| 数据来源 | ✓ | |
-| 评级说明 | ✓ | |
-| 适当性提示 | ✓ | |
-
-**Risk factors checklist:**
-- [ ] Market risk (市场风险)
-- [ ] Industry risk (行业风险)
-- [ ] Company-specific risk (公司风险)
-- [ ] Policy risk (政策风险)
-- [ ] Liquidity risk (流动性风险)
-
-### Step 8: Transaction-Specific Checks
-
-**M&A specific:**
-
-| Check | Description |
-|-------|-------------|
-| Transaction rationale | Clear and compelling |
-| Synergies | Quantified and realistic |
-| Accretion/dilution | Calculated and shown |
-| Integration plan | Mentioned |
-| Regulatory approval | Identified |
-
-**Capital raising specific:**
-
-| Check | Description |
-|-------|-------------|
-| Use of proceeds | Detailed and specific |
-| Investor return | IRR / cash-on-cash |
-| Market comparables | Similar transactions |
-| Timing | Market window assessment |
-
-### Step 9: Cross-Reference Check
-
-**Cross-reference audit:**
-
-| Reference | Location | Correct? |
-|-----------|----------|----------|
-| Revenue figure | [Slide X] | |
-| Net income | [Slide Y] | |
-| Target price | [Slide Z] | |
-| P/E multiple | [Slide W] | |
-| Market cap | [Slide V] | |
-
-### Step 10: QC Report
-
-**Standard QC output:**
-
-```
-【Deck QC 报告】[Company/Transaction] [Date]
-
-一、结构检查
-   完整性: [Pass/Fail]
-   逻辑性: [Pass/Fail]
-   
-二、数据准确性
-   财务数据: [Pass/Fail with notes]
-   市场数据: [Pass/Fail with notes]
-   估值数据: [Pass/Fail with notes]
-   
-三、CAS合规性
-   [Pass/Fail with notes]
-   
-四、设计质量
-   [Pass/Fail with notes]
-   
-五、监管合规
-   风险提示: [Pass/Fail]
-   免责声明: [Pass/Fail]
-   
-六、发现的问题
-   严重 (Critical):
-   [List]
-   
-   中等 (Major):
-   [List]
-   
-   轻微 (Minor):
-   [List]
-   
-七、建议修复
-   [Prioritized list]
-   
-总体评价: [Approve / Revise / Reject]
-```
-
-## China-Specific QC Considerations
-
-### Common Issues in A-share Decks
-
-| Issue | Detection | Fix |
-|-------|-----------|-----|
-| 收入含税 | VAT not removed | Divide by 1.13 |
-| 税率错误 | Wrong rate | Verify 高新 status |
-| 单位不一致 | Mixed 千元/万元 | Standardize |
-| 会计政策 | Wrong treatment | Check CAS |
-| 数据来源 | Missing citations | Add source |
-| 风险提示 | Missing/incomplete | Add required risks |
-
-### Regulatory Requirements
-
-| Requirement | Content |
-|-------------|---------|
-| 风险揭示 | Standard risk factors |
-| 免责声明 | Standard disclaimer |
-| 适当性 | Suitability statement |
-| 历史业绩 | Past performance disclaimer |
-
-## Quality Checks
-
-Before approving:
-- [ ] Structure complete
-- [ ] Data verified
-- [ ] CAS compliant
-- [ ] Valuation sound
-- [ ] Design quality
-- [ ] Regulatory compliant
-- [ ] All issues addressed
-> **Data Source Mode Switch**: Set env var `IFIND_DATA_SOURCE_MODE` to control data source preference.
-> - `ifind-only` (strict): Use iFind only, error if unavailable
-> - `ifind-fallback` (default): iFind preferred, fallback to AkShare
-> - `akshare-only`: Skip iFind, use AkShare only