npm - @v587d/capital-generation - Versions diffs - 2.10.2 → 2.11.0 - Mend

@v587d/capital-generation 2.10.2 → 2.11.0

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package/selected-skills/claude-for-financial-services-cn/vertical-plugins/china-finance/skills/china-roll-forward/SKILL.md DELETED Viewed

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----
-name: china-roll-forward
-description: Roll forward A-share financial models for new periods. Adapts the original roll-forward skill for Chinese financial statements, CAS conventions, and A-share reporting calendars. Triggers on "A股模型滚动", "模型更新", "roll forward model China", "roll forward", "更新财务模型", or "project [company] [period]".
----
-# china-roll-forward
-## Purpose
-Roll forward **A股财务模型** — update financial models for new reporting periods.
-## Data Sources
-### Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)
-```python
-get_financials(ticker, "income")     → Latest actuals
-get_financials(ticker, "balance")    → Latest BS
-get_financials(ticker, "cashflow")   → Latest CF
-```
-### Secondary Sources
-- 巨潮 — latest filings
-- 业绩预告 — early guidance
-- 券商研报 — updated estimates
-## Workflow
-### Step 1: Identify New Period
-**Period identification:**
-| Period Type | Frequency | Typical Timing |
-|-------------|-----------|----------------|
-| 一季报 (Q1) | Quarterly | April 30 deadline |
-| 中报 (H1) | Semi-annual | August 31 deadline |
-| 三季报 (Q3) | Quarterly | October 31 deadline |
-| 年报 (Annual) | Annual | April 30 deadline |
-**Calendar:**
-```
-Q1: 1月1日 - 3月31日 → 披露截止 4月30日
-H1: 1月1日 - 6月30日 → 披露截止 8月31日
-Q3: 1月1日 - 9月30日 → 披露截止 10月31日
-FY: 1月1日 - 12月31日 → 披露截止 次年4月30日
-```
-### Step 2: Pull Latest Actuals
-**Data to pull:**
-| Statement | Key Line Items |
-|-----------|---------------|
-| 利润表 | Revenue, gross profit, operating profit, net income |
-| 资产负债表 | Cash, AR, inventory, PPE, debt, equity |
-| 现金流量表 | OCF, investing CF, financing CF |
-| 附注 | Segment data, related party, provisions |
-### Step 3: Update Model Structure
-**Model update checklist:**
-| Section | Action |
-|---------|--------|
-| Historicals | Replace with latest actuals |
-| QTD data | Add new period actuals |
-| YTD data | Update year-to-date |
-| LTM data | Recalculate LTM |
-| Growth rates | Recalculate YoY/QoQ |
-| Ratios | Recalculate all ratios |
-| Graphs | Update charts |
-### Step 4: Validate Actuals
-**Actuals validation:**
-| Check | Method |
-|-------|--------|
-| 报表平衡 | Assets = Liabilities + Equity |
-| 勾稽关系 | CF = ΔCash |
-| 季度加总 | Q1+Q2+Q3+Q4 = Annual |
-| 同比计算 | (Current - Prior) / Prior |
-| 环比率 | (Current - Qprior) / Qprior |
-**Common CAS adjustments:**
-- 增值税处理 (Revenue net of VAT)
-- 政府补助分类 (Operating vs non-operating)
-- 研发费用 (Separate from G&A)
-- 信用减值损失 (CAS 22 expected credit loss)
-### Step 5: Update Forecasts
-**Forecast update logic:**
-| Scenario | Action |
-|----------|--------|
-| In-line | No change to full-year forecast |
-| Beat | Assess if full-year guidance should be raised |
-| Miss | Assess if full-year guidance should be lowered |
-| Guidance change | Update model for management guidance |
-**Forecast roll-forward:**
-| Period | Prior | Actual | New Forecast | Change |
-|--------|-------|--------|--------------|--------|
-| Q1 | | | | |
-| Q2 | | | | |
-| Q3 | | | | |
-| Q4 | | | | |
-| Full year | | | | |
-### Step 6: Update Valuation
-**Valuation update:**
-| Input | Prior | Current | Change |
-|-------|-------|---------|--------|
-| Current price | | | |
-| Shares outstanding | | | |
-| Market cap | | | |
-| P/E (NTM) | | | |
-| P/B | | | |
-| EV/EBITDA | | | |
-| Target price | | | |
-| Upside/downside | | | |
-### Step 7: Update Narrative
-**Narrative updates:**
-| Section | Update |
-|---------|--------|
-| Investment thesis | Review and update |
-| Key drivers | Reflect latest results |
-| Catalysts | Update timeline |
-| Risks | Review and update |
-| Target price | Update with new base |
-### Step 8: Quality Checks
-**Roll-forward QC:**
-| Check | Pass Criteria |
-|-------|--------------|
-| All actuals pulled | All periods updated |
-| Sum checks pass | Quarterly = Annual |
-| Ratios recalculated | All formulas updated |
-| Graphs updated | All charts reflect new data |
-| Valuation current | Target price updated |
-| No hardcodes | All cells formula-driven |
-| CAS compliant | Chinese conventions applied |
-## China-Specific Roll-Forward Considerations
-### Reporting Calendar
-| Filing | Deadline | Typical Release |
-|--------|----------|-----------------|
-| 业绩预告 (optional) | Before filing | 10-15 days before |
-| 一季报 | April 30 | April |
-| 中报 | August 31 | August |
-| 三季报 | October 31 | October |
-| 年报 | April 30 | Late March-April |
-### Common Update Triggers
-| Trigger | Action |
-|---------|--------|
-| Scheduled earnings | Full model update |
-| 业绩预告 | Preliminary forecast update |
-| Guidance change | Update full-year forecast |
-| M&A announcement | Model for transaction impact |
-| Policy change | Sector/company impact |
-| Analyst day | Update long-term assumptions |
-## Quality Checks
-Before completing:
-- [ ] Latest actuals pulled and entered
-- [ ] All historical periods updated
-- [ ] Forecasts rolled forward
-- [ ] Valuation updated
-- [ ] Sum checks pass
-- [ ] No hardcodes introduced
-- [ ] Documentation updated
-> **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-skill-creator/SKILL.md DELETED Viewed

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----
-name: china-skill-creator
-description: Create new China-specific financial skills following the established patterns and conventions. Use this meta-skill to scaffold new china-* skills that integrate with iFind MCP (Tier-1) and AkShare MCP (Tier-2 fallback), follow CAS accounting standards, and adapt workflows for the Chinese market. Triggers on "创建中国skill", "新建A股skill", "create china skill", "new china-skill", "制作skill", or when creating any new china-* skill.
----
-# china-skill-creator
-## Purpose
-Create new **china-* skills** — scaffold and template new skills for the China financial services plugin ecosystem.
-## When to Use
-Use this skill when:
-- Creating a new china-* skill from scratch
-- Adapting an existing plugins/ skill to China context
-- Extending the china/ directory with new capabilities
-- Ensuring consistency with existing china-* skill patterns
-## Skill Creation Pattern
-### Step 1: Choose Vertical
-**Vertical mapping:**
-| Original Vertical | China Vertical | Path |
-|-------------------|----------------|------|
-| `financial-analysis/` | `china-finance/` | `china/vertical-plugins/china-finance/skills/` |
-| `equity-research/` | `china-finance/` | `china/vertical-plugins/china-finance/skills/` |
-| `investment-banking/` | `investment-banking/` | `china/vertical-plugins/investment-banking/skills/` |
-| `private-equity/` | `private-equity/` | `china/vertical-plugins/private-equity/skills/` |
-| `wealth-management/` | `wealth-management/` | `china/vertical-plugins/wealth-management/skills/` |
-| `fund-admin/` | `fund-admin/` | `china/vertical-plugins/fund-admin/skills/` |
-| `operations/` | `operations/` | `china/vertical-plugins/operations/skills/` |
-### Step 2: Name Convention
-**Naming rules:**
-- All China skills prefix: `china-`
-- Mirror original skill name: `china-[original-name]`
-- Lowercase with hyphens: `china-3-statement-model`
-- Directory matches skill name
-**Examples:**
-| Original | China Version |
-|----------|--------------|
-| `comps-analysis` | `china-comps-analysis` |
-| `earnings-analysis` | `china-earnings-analysis` |
-| `client-report` | `china-client-report` |
-### Step 3: Frontmatter Template
-**Required frontmatter:**
-```yaml
----
-name: china-[skill-name]
-description: [Chinese + English description]. Triggers on "A股[keywords]", "[Chinese keywords]", "[English keywords]", or "[example usage]".
----
-```
-**Frontmatter rules:**
-- `name`: lowercase with hyphens, prefixed `china-`
-- `description`: Include Chinese trigger words and English fallback
-- Must include `---` delimiters
-### Step 4: SKILL.md Structure Template
-**Standard structure:**
-```markdown
----
-name: china-[skill-name]
-description: [description with triggers]
----
-# china-[skill-name]
-## Purpose
-[One-line description in Chinese + English]
-## Data Sources
-### Tier 0 — 万得 Wind（最全面付费数据）
-- 覆盖：A股/港美股/基金/指数/债券/宏观/研报/分析（44个工具）
-- MCP 服务：`wind-mcp`（需 `WIND_API_KEY` 密钥，以 `ak_` 开头）
-- 优势：全市场覆盖面最广、数据最全面、包含研报和量化分析
-- 密钥申请：https://aifinmarket.wind.com.cn/#/home
-### Tier 1 — 同花顺 iFind（付费精确数据） / AkShare（Tier-2 免费备选）
-\```python
-get_quote(ticker)                     → [what it returns]
-get_financials(ticker, "income")      → [what it returns]
-\```
-### Secondary Sources
-- 巨潮 — [usage]
-- 上交所/深交所 — [usage]
-- Wind / Choice — [usage]
-## Workflow
-### Step 1: [Step Name]
-[Content]
-### Step 2: [Step Name]
-[Content]
-[... more steps ...]
-## China-Specific Considerations
-### [Topic]
-[China-specific guidance]
-## Quality Checks
-Before delivering:
-- [ ] [Check 1]
-- [ ] [Check 2]
-- [ ] [Check 3]
-```
-### Step 5: China Adaptation Checklist
-When adapting from original skill:
-| Adaptation Area | China-Specific Changes |
-|----------------|----------------------|
-| Data sources | Replace Western sources with iFind/AkShare/巨潮/同花顺 |
-| Accounting | US GAAP → CAS |
-| Tax | US tax → 25% China corporate tax |
-| Currency | USD → CNY (¥) |
-| Units | $M → 万元 / 亿元 |
-| Terminology | English → Chinese (归母净利润, etc.) |
-| Market | US markets → A-share (主板/创业板/科创板) |
-| Regulations | SEC → CSRC / 证监会 |
-| Industry | US sectors → 东方财富 categories |
-| Reporting | 10-K/Q → 年报/季报 |
-### Step 6: Required Sections
-Every china-* SKILL.md must include:
-| Section | Required? | Content |
-|---------|-----------|---------|
-| `name` | ✓ | Frontmatter, `china-` prefix |
-| `description` | ✓ | Chinese + English, triggers |
-| `## Purpose` | ✓ | One-line description |
-| `## Data Sources` | ✓ | iFind MCP (primary) + AkShare (fallback) |
-| `## Workflow` | ✓ | Step-by-step process |
-| `## China-Specific Considerations` | ✓ | China adaptations |
-| `## Quality Checks` | ✓ | Pre-delivery checklist |
-### Step 7: Data Source Tool Reference (iFind + AkShare)
-**Commonly used tools:**
-```python
-# Market data
-get_quote(ticker)                    → Current quote
-get_historical_data(ticker)          → Historical prices
-get_index_data(index_code)           → Index data
-get_market_overview()                → Market summary
-# Financials
-get_financials(ticker, "income")     → Income statement
-get_financials(ticker, "balance")    → Balance sheet
-get_financials(ticker, "cashflow")   → Cash flow
-# Industry & peers
-get_industry_stocks(industry="...")   → Industry peers
-get_stock_info(ticker)               → Company info
-# Funds
-get_fund_data(fund_code)             → Fund data
-# News (china-news MCP — separate server)
-get_stock_news(ticker="{{TICKER}}")         → Individual stock news
-get_market_headlines(top_n=20)              → Market headlines
-```
-### Step 8: Common Patterns
-**CAS Accounting terms to use:**
-- 营业收入 (Revenue, net of VAT)
-- 营业成本 (COGS)
-- 归母净利润 (Net income to parent)
-- 扣非净利润 (Non-GAAP net income)
-- 经营现金流 (Operating CF)
-- 资本支出 (CapEx)
-- EPS (每股收益)
-- ROE (净资产收益率)
-- 毛利率 (Gross margin)
-- 净利率 (Net margin)
-**A-share conventions:**
-- Stock codes: 6-digit (e.g., "600519", "000001")
-- No exchange prefix
-- 主板/创业板/科创板/北交所
-- 涨跌停: ±10% (±20% for 创业板/科创板)
-- 千元 / 万元 / 亿元 units
-**Tax conventions:**
-- Corporate tax: 25% (15% for 高新技术企业)
-- VAT: 13% (standard), excluded from revenue
-- Stamp duty: 0.05% on seller
-- Dividend tax: 20% (10% for >1 year holding)
-### Step 9: Forbidden Patterns
-**Never use in china-* skills:**
-Western data sources, indices, and filing systems must be replaced with China-native equivalents (iFind / AkShare / 巨潮 / 上交所 / 深交所 / 中证指数 / 东方财富 / 企查查 / 晨星中国). The `check-china.py` validation script enforces this — any skill containing these patterns will fail validation.
-See the "China Adaptation Checklist" (Step 5) for the full mapping.
-### Step 10: Validation
-**After creating a new skill:**
-```bash
-# Check for forbidden patterns
-cd china && python3 scripts/check-china.py
-# Sync to agent bundles
-python3 scripts/sync-china-skills.py
-```
-## Quick-Start Template
-```markdown
----
-name: china-[name]
-description: [Chinese description with triggers].
----
-# china-[name]
-## Purpose
-[Chinese + English description]
-## Data Sources
-### Tier 0 — 万得 Wind（最全面付费数据）
-- 覆盖：A股/港美股/基金/指数/债券/宏观/研报/分析（44个工具）
-- MCP 服务：`wind-mcp`（需 `WIND_API_KEY` 密钥，以 `ak_` 开头）
-- 优势：全市场覆盖面最广
-- 密钥申请：https://aifinmarket.wind.com.cn/#/home
-### Tier 1 — 同花顺 iFind（付费精确数据） / AkShare（Tier-2 免费备选）
-\```python
-get_quote(ticker) → [description]
-\```
-### Secondary Sources
-- 巨潮 — [usage]
-## Workflow
-### Step 1: [Name]
-[Content]
-### Step 2: [Name]
-[Content]
-## China-Specific Considerations
-[Content]
-## Quality Checks
-Before delivering:
-- [ ] [Check 1]
-- [ ] [Check 2]
-```
-## Example: Creating a New Skill
-**Scenario:** Create `china-portfolio-optimization`
-1. **Choose vertical:** `china-finance` (financial analysis)
-2. **Create directory:** `china/vertical-plugins/china-finance/skills/china-portfolio-optimization/`
-3. **Create SKILL.md:** Use template above
-4. **Add China adaptations:**
-   - Use A-share universe
-   - Consider 涨跌停 limits
-   - Factor in 北向资金 flows
-   - Use 东方财富 sector classifications
-5. **Sync:** Run `sync-china-skills.py`
-6. **Validate:** Run `check-china.py`
-> **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

package/selected-skills/claude-for-financial-services-cn/vertical-plugins/china-finance/skills/china-tax-loss-harvesting/SKILL.md DELETED Viewed

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----
-name: china-tax-loss-harvesting
-description: Tax-loss harvesting strategies for A-share portfolios. Adapts the original tax-loss-harvesting skill for Chinese tax rules, A-share market conventions, and domestic tax treatment. Triggers on "A股税务亏损抵扣", "亏损抵扣", "tax loss harvesting China", "税务优化", "亏损抵扣策略", or "harvest tax losses [portfolio]".
----
-# china-tax-loss-harvesting
-## Purpose
-Implement **A股税务亏损抵扣** — systematic tax-loss harvesting for Chinese investment portfolios.
-## Data Sources
-### Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)
-```python
-get_quote(ticker)                     → Current prices for holdings
-get_historical_data(ticker)           → Cost basis / purchase history
-```
-### Secondary Sources
-- Broker records — cost basis, trade history
-- Tax filings — prior year losses
-- 交易所 — tax treatment rules
-## Workflow
-### Step 1: Identify Tax-Loss Positions
-**Loss identification:**
-| Position | Ticker | Cost Basis | Current Value | Unrealized Loss | Loss % |
-|----------|--------|-----------|--------------|-----------------|--------|
-| | | ¥XX | ¥XX | ¥XX | X% |
-**Loss screening criteria:**
-- Unrealized loss > 10% of cost basis
-- Loss amount significant relative to portfolio
-- Holding period appropriate for tax treatment
-### Step 2: Understand A-share Tax Rules
-**China tax treatment for securities:**
-| Item | Tax Rate | Notes |
-|------|----------|-------|
-| 证券买卖价差 | **暂免** (temporarily exempt) | Capital gains on stocks |
-| 股息红利 | 20% (持股>1年减半至10%, >1年免征) | Dividend tax |
-| 基金分红 | 暂免 (some funds) | Fund distributions |
-| 买卖印花税 | 0.05% (seller only) | Stamp duty |
-| 证券交易佣金 | 0.02-0.03% | Commission |
-**Current status of capital gains tax:**
-- Individuals: Capital gains on stocks are currently **temporarily exempt** (暂免征收)
-- However, losses can be used to offset gains within the same year
-- Loss carryforward rules may apply
-### Step 3: Calculate Tax Benefit
-**Tax benefit calculation:**
-| Scenario | Gain | Loss | Taxable Gain | Tax Saved |
-|----------|------|------|--------------|-----------|
-| Without TLH | ¥XX | — | ¥XX | — |
-| With TLH | ¥XX | ¥XX | ¥XX | ¥XX |
-| **Benefit** | | | | **¥XX** |
-**Note:** In the current A-share environment where capital gains are largely exempt, tax-loss harvesting benefits may be limited. However:
-- Harvesting losses can be valuable if tax rules change
-- Offsetting gains within the same year
-- Potential future tax benefit if capital gains tax is introduced
-### Step 4: Identify Replacement Securities
-**Replacement criteria:**
-| Criterion | Requirement |
-|-----------|-------------|
-| Same sector | Similar industry exposure |
-| Similar characteristics | Market cap, growth, quality |
-| Not substantially identical | Avoid wash sale rules |
-| Tax-efficient | Consider dividend treatment |
-**Wash sale considerations (China):**
-- No explicit wash sale rule currently
-- However, substantially identical securities may be disallowed
-- Best practice: 30-day waiting period
-### Step 5: Execution Strategy
-**Execution options:**
-| Strategy | Description | Pros | Cons |
-|----------|-------------|------|------|
-| Full exit | Sell and replace | Clean loss realization | Market risk |
-| Partial exit | Reduce position | Partial benefit | Partial benefit only |
-| Swap | Sell loss, buy similar | Maintain exposure | Timing risk |
-| Delay | Wait for recovery | No transaction costs | Missed opportunity |
-### Step 6: Implementation Plan
-**Step-by-step plan:**
-| Step | Action | Timing |
-|------|--------|--------|
-| 1 | Identify loss positions | Pre-year-end |
-| 2 | Evaluate replacement options | Pre-year-end |
-| 3 | Check wash sale rules | Pre-year-end |
-| 4 | Execute sales | Before year-end |
-| 5 | Execute purchases | After sale (or simultaneously) |
-| 6 | Document transactions | Immediately |
-| 7 | File tax forms | Tax filing deadline |
-### Step 7: Document for Tax Filing
-**Required documentation:**
-| Document | Content |
-|----------|---------|
-| Trade confirmations | Sale and purchase tickets |
-| Cost basis records | Purchase prices, dates |
-| Loss calculations | Realized loss amounts |
-| Replacement securities | Identified alternatives |
-| Market rationale | Investment thesis |
-### Step 8: Year-End Checklist
-**Year-end TLH checklist:**
-| Date | Action |
-|------|--------|
-| Nov | Review portfolio for loss positions |
-| Dec 1-15 | Identify replacement securities |
-| Dec 15-20 | Execute loss sales |
-| Dec 20-31 | Execute replacements |
-| Dec 31 | Final portfolio review |
-| Jan | File tax documentation |
-## China-Specific TLH Considerations
-### Current Tax Environment
-| Factor | Status | Implication |
-|--------|--------|-------------|
-| 资本利得税 | 暂免 (temporarily exempt) | Limited current benefit |
-| 印花税 | 0.05% | Cost on sale |
-| 股息红利税 | 20% (10% for >1yr) | Consider in replacement |
-| 交易佣金 | 0.02-0.03% | Trading cost |
-### When TLH Makes Sense in China
-| Scenario | Benefit |
-|----------|---------|
-| Offset short-term gains | Use losses against gains |
-| Reset cost basis | Lower future gains if taxed |
-| Prepare for tax changes | If capital gains taxed in future |
-| Portfolio rebalancing | Combine with rebalancing |
-### A-share Market Timing
-| Consideration | Guidance |
-|--------------|----------|
-| 年末效应 | Year-end selling pressure |
-| 涨跌停限制 | May prevent execution |
-| 流动性 | Ensure liquidity for exit |
-| 政策窗口 | Tax policy change risk |
-## TLH for Different Client Types
-### Individual Investors
-| Consideration | Guidance |
-|---------------|----------|
-| 持股期限 | >1 year for dividend tax benefit |
-| 高频交易 | May trigger scrutiny |
-| 金额门槛 | Focus on significant positions |
-### Institutional Investors
-| Consideration | Guidance |
-|---------------|----------|
-| 交易成本 | Factor in commission impact |
-| 市场冲击 | Large position impact |
-| 会计处理 | NAV impact timing |
-| 合规审查 | Documentation requirements |
-## Quality Checks
-Before executing:
-- [ ] Loss positions identified
-- [ ] Tax benefit calculated
-- [ ] Replacement securities identified
-- [ ] Wash sale rules considered
-- [ ] Execution plan clear
-- [ ] Documentation prepared
-- [ ] Timing appropriate
-> **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