@v587d/capital-generation 2.10.2 → 2.11.0

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

@@ -1,256 +0,0 @@
----
-name: china-xlsx-author
-description: Create professional Excel workbooks for A-share financial analysis. Adapts the original xlsx-author skill for Chinese financial modeling standards, CAS conventions, and A-share formatting. Triggers on "A股Excel模型", "财务模型制作", "create model China", "build model xlsx", "制作模型", or "Excel model [company]".
----
-
-# china-xlsx-author
-
-## Purpose
-
-Create professional **A股财务分析Excel模型** — structured workbooks for Chinese equity analysis.
-
-## Data Sources
-
-### Primary: iFind MCP (Tier-1 付费) / AkShare MCP (Tier-2 免费备选)
-
-```python
-get_financials(ticker, "income")     → Income statement data
-get_financials(ticker, "balance")    → Balance sheet data
-get_financials(ticker, "cashflow")   → Cash flow data
-get_quote(ticker)                    → Market data
-```
-
-### Secondary Sources
-- 巨潮 — source filings
-- 券商研报 — template references
-
-## Workflow
-
-### Step 1: Workbook Structure
-
-**Standard A-share model structure:**
-
-| Sheet | Content |
-|-------|---------|
-| 封面 (Cover) | Company, date, version, disclaimer |
-| 假设 (Assumptions) | All model inputs, drivers |
-| 利润表 (Income) | Historical + forecast P&L |
-| 资产负债表 (Balance Sheet) | Historical + forecast BS |
-| 现金流量表 (Cash Flow) | Historical + forecast CF |
-| 营运资本 (Working Capital) | WC analysis, assumptions |
-| 估值 (Valuation) | DCF, comps, sensitivity |
-| 图表 (Charts) | Key visuals |
-| 检查 (Checks) | Sum checks, balances |
-
-### Step 2: Formatting Standards
-
-**Chinese financial model formatting:**
-
-| Element | Format |
-|---------|--------|
-| Headers | Bold, background color |
-| Inputs | Blue font, light blue background |
-| Calculations | Black font, no background |
-| Hardcodes (to avoid) | Red font |
-| Negative numbers | Red font or (XXX) |
-| Percentage | % format, 1 decimal |
-| Currency | ¥ or 万元 |
-| Dates | YYYY-MM-DD or YYYY年MM月 |
-
-**Color coding:**
-```
-蓝色 = 输入 (Inputs)
-黑色 = 公式 (Calculations)
-红色 = 警告 (Warnings / hardcodes)
-绿色 = 链接 (Links)
-灰色 = 标签 (Labels)
-```
-
-### Step 3: Income Statement Layout
-
-**Standard P&L format (CAS):**
-
-| Item | FY2021 | FY2022 | FY2023 | FY2024E | FY2025E |
-|------|--------|--------|--------|---------|---------|
-| **营业收入** | | | | | |
-| 减: 营业成本 | | | | | |
-| = 毛利 | | | | | |
-| 毛利率 | | | | | |
-| 减: 税金及附加 | | | | | |
-| 减: 销售费用 | | | | | |
-| 减: 管理费用 | | | | | |
-| 减: 研发费用 | | | | | |
-| 减: 财务费用 | | | | | |
-| 加: 投资收益 | | | | | |
-| 加: 公允价值变动 | | | | | |
-| 减: 信用减值损失 | | | | | |
-| 减: 资产减值损失 | | | | | |
-| 加: 资产处置收益 | | | | | |
-| = 营业利润 | | | | | |
-| 加: 营业外收入 | | | | | |
-| 减: 营业外支出 | | | | | |
-| = 利润总额 | | | | | |
-| 减: 所得税费用 | | | | | |
-| = 净利润 | | | | | |
-| 其中: 归母净利润 | | | | | |
-| 其中: 扣非净利润 | | | | | |
-| EPS (元/股) | | | | | |
-
-### Step 4: Balance Sheet Layout
-
-**Standard BS format (CAS):**
-
-| Item | FY2021 | FY2022 | FY2023 | FY2024E | FY2025E |
-|------|--------|--------|--------|---------|---------|
-| **资产** | | | | | |
-| 货币资金 | | | | | |
-| 交易性金融资产 | | | | | |
-| 应收票据 | | | | | |
-| 应收账款 | | | | | |
-| 预付款项 | | | | | |
-| 存货 | | | | | |
-| 其他流动资产 | | | | | |
-| 流动资产合计 | | | | | |
-| 长期股权投资 | | | | | |
-| 固定资产 | | | | | |
-| 在建工程 | | | | | |
-| 无形资产 | | | | | |
-| 商誉 | | | | | |
-| 其他非流动资产 | | | | | |
-| 非流动资产合计 | | | | | |
-| **资产总计** | | | | | |
-| | | | | | |
-| **负债** | | | | | |
-| 短期借款 | | | | | |
-| 应付票据 | | | | | |
-| 应付账款 | | | | | |
-| 合同负债 | | | | | |
-| 应付职工薪酬 | | | | | |
-| 应交税费 | | | | | |
-| 其他应付款 | | | | | |
-| 流动负债合计 | | | | | |
-| 长期借款 | | | | | |
-| 应付债券 | | | | | |
-| 预计负债 | | | | | |
-| 非流动负债合计 | | | | | |
-| **负债合计** | | | | | |
-| | | | | | |
-| **所有者权益** | | | | | |
-| 股本 | | | | | |
-| 资本公积 | | | | | |
-| 盈余公积 | | | | | |
-| 未分配利润 | | | | | |
-| 归母股东权益 | | | | | |
-| 少数股东权益 | | | | | |
-| **所有者权益合计** | | | | | |
-| **负债及权益总计** | | | | | |
-
-### Step 5: Assumptions Sheet
-
-**Key assumptions to centralize:**
-
-| Category | Assumption | Value | Source |
-|----------|-----------|-------|--------|
-| Revenue growth | FY2024E | X% | |
-| Revenue growth | FY2025E | X% | |
-| Gross margin | FY2024E | X% | |
-| SG&A % of revenue | FY2024E | X% | |
-| Tax rate | Effective | X% | |
-| D&A | % of PPE | X% | |
-| CapEx | % of revenue | X% | |
-| NWC | % of revenue | X% | |
-| Terminal growth | | X% | |
-| WACC | | X% | |
-
-### Step 6: Valuation Sheet
-
-**DCF layout:**
-
-| Item | Value | Notes |
-|------|-------|-------|
-| Enterprise value | ¥XX亿 | |
-| Less: Net debt | ¥XX亿 | |
-| Equity value | ¥XX亿 | |
-| Shares outstanding | XX亿股 | |
-| Value per share | ¥XX | |
-| Current price | ¥XX | |
-| Upside/(Downside) | X% | |
-
-**Football field:**
-
-| Method | Low | Mid | High |
-|--------|-----|-----|------|
-| P/E | | | |
-| P/B | | | |
-| EV/EBITDA | | | |
-| DCF | | | |
-| **Range** | **¥XX** | **¥XX** | **¥XX** |
-
-### Step 7: Checks Sheet
-
-**Essential checks:**
-
-| Check | Formula | Target | Result |
-|-------|---------|--------|--------|
-| BS balances | Assets - L - E | 0 | |
-| CF ties | Ending cash - Beg cash - Net CF | 0 | |
-| Revenue growth | (Rev - Rev_prev) / Rev_prev | Reasonable | |
-| Margin check | GP / Revenue | Reasonable | |
-| Debt schedule | ST + LT debt | = Total | |
-| Retained earnings | RE beg + NI - Div | = RE end | |
-| Depreciation | D&A / PPE | Reasonable | |
-
-### Step 8: Charts & Presentation
-
-**Key charts to include:**
-
-| Chart | Purpose |
-|-------|---------|
-| Revenue & profit bridge | Historical + forecast |
-| Margin trends | Gross, operating, net |
-| Valuation multiples | Historical range |
-| DCF sensitivity | Tornado chart |
-| Peer comparison | Comps scatter plot |
-
-## China-Specific Excel Conventions
-
-### Unit Standards
-
-| Unit | Usage |
-|------|-------|
-| 元 | Per-share items |
-| 万元 | Most financial items |
-| 亿元 | Large totals, market cap |
-
-### Naming Conventions
-
-| Item | Convention |
-|------|-----------|
-| Sheet names | Short, Chinese preferred |
-| Cell references | Named ranges for key cells |
-| File naming | [Ticker]_[Company]_[Date]_v[X] |
-
-### Formula Conventions
-
-| Convention | Example |
-|------------|---------|
-| Sheet references | '利润表'!B10 |
-| Named ranges | Revenue, WACC, Shares |
-| Chinese function names | SUM, IF, VLOOKUP |
-
-## Quality Checks
-
-Before finalizing:
-- [ ] All sheets present and linked
-- [ ] No hardcodes in calculation cells
-- [ ] Historicals cross-checked
-- [ ] CAS conventions applied
-- [ ] BS balances and CF ties
-- [ ] Valuation reasonable
-- [ ] Charts update automatically
-- [ ] All checks green
-- [ ] Documentation complete
-> **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/fund-admin/skills/china-accrual-schedule/SKILL.md

@@ -1,190 +0,0 @@
----
-name: china-accrual-schedule
-description: Build accrual schedules for A-share fund administration. Tracks revenue recognition, expense accruals, and working capital timing for fund accounting. Adapted from the original accrual-schedule skill for fund accounting standards. Triggers on "基金应计项目", "应计计提基金", "accrual schedule fund", "NAV accruals", or "accruals [fund]".
----
-
-# china-accrual-schedule
-
-## Purpose
-
-Build **基金应计项目时间表** — comprehensive accrual tracking for fund accounting and NAV calculation.
-
-## 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 MCP（Tier-2 免费备选）
-
-```python
-get_financials(ticker, "income")     → Revenue, expenses
-get_fund_data(fund_code)             → Fund NAV data
-get_quote(ticker)                    → Security prices
-```
-
-### Secondary Sources
-- 基金公司 — fund accounting records
-- 托管行 — custody data
-- Wind / Choice — market data
-
-## Workflow
-
-### Step 1: Identify Accrual Items
-
-**Fund-specific accruals:**
-
-| Category | Items | Frequency |
-|----------|-------|-----------|
-| 收入应计 (Income accruals) | Dividends, interest | Daily |
-| 费用应计 (Expense accruals) | Management fee, custodian fee | Daily/Monthly |
-| 交易应计 (Trade accruals) | Purchases, sales | T+1 |
-| 税费应计 (Tax accruals) | Withholding tax | As incurred |
-| 其他应计 (Other accruals) | Miscellaneous | As needed |
-
-### Step 2: Income Accruals
-
-**Dividend accruals:**
-
-| Security | Ex-date | Pay-date | Shares | Rate | Accrued Amount |
-|----------|---------|----------|--------|------|----------------|
-| | | | | ¥/股 | |
-| **Total dividends** | | | | | **¥XX** |
-
-**Bond interest accruals:**
-
-| Bond | Coupon | Pay-date | Face Value | Accrued Interest |
-|------|--------|----------|-----------|-----------------|
-| | X% | | ¥XX | ¥XX |
-| **Total bond interest** | | | | **¥XX** |
-
-**Other income accruals:**
-- 逆回购利息 (Reverse repo interest)
-- 存款利息 (Bank deposit interest)
-- 基金分红 (Fund distributions)
-
-### Step 3: Expense Accruals
-
-**Management fee:**
-
-| Parameter | Value |
-|-----------|-------|
-| Annual rate | X.XX% |
-| Daily rate | X.XXXX% (annual / 365) |
-| Calculation | AUM × daily rate × days |
-| Accrued MTD | ¥XX |
-| Accrued YTD | ¥XX |
-
-**Custodian fee:**
-
-| Parameter | Value |
-|-----------|-------|
-| Annual rate | X.XX% |
-| Calculation | AUM × rate × days/365 |
-| Accrued | ¥XX |
-
-**Other expenses:**
-- 交易佣金 (Trading commissions)
-- 审计费 (Audit fees)
-- 信息披露费 (Disclosure fees)
-- 律师费 (Legal fees)
-- 银行费用 (Bank charges)
-
-### Step 4: Trade Accruals
-
-**T+1 trade settlement:**
-
-| Trade Date | Settlement | Security | Type | Quantity | Price | Amount | Status |
-|-----------|-----------|----------|------|----------|-------|--------|--------|
-| | | | Buy/Sell | | ¥X.XX | ¥XX | T / T+1 / Settled |
-
-**Trades in transit:**
-- Purchases not yet settled
-- Sales not yet settled
-- Corporate actions pending
-
-### Step 5: Tax Accruals
-
-**Withholding tax:**
-
-| Type | Rate | Applies To | Accrued |
-|------|------|-----------|---------|
-| 股息红利税 | 20% (10% for >1yr) | A-share dividends | ¥XX |
-| 债券利息税 | 20% | Corporate bond interest | ¥XX |
-| 增值税 | 6% | Management fee (if applicable) | ¥XX |
-
-### Step 6: Accrual Schedule
-
-**Daily/Monthly accrual tracking:**
-
-| Date | Dividend | Interest | Mgmt Fee | Custodian | Other | Net Accrual |
-|------|----------|----------|----------|-----------|-------|-------------|
-| | | | | | | |
-| MTD | | | | | | |
-| YTD | | | | | | |
-
-### Step 7: NAV Impact
-
-**Accruals impact on NAV:**
-
-| Accrual Type | Impact | Amount |
-|-------------|--------|--------|
-| Accrued income | +NAV | ¥XX |
-| Accrued expenses | -NAV | ¥XX |
-| Net accrual impact | +NAV | ¥XX |
-
-### Step 8: Reconciliation
-
-**Accrual reconciliation:**
-
-| Item | Fund Books | Custodian | Difference | Notes |
-|------|-----------|-----------|------------|-------|
-| Dividends | | | | |
-| Management fee | | | | |
-| Custodian fee | | | | |
-| Other accruals | | | | |
-
-## China-Specific Considerations
-
-### Fund Accounting Standards
-
-| Standard | Applies |
-|----------|---------|
-| 基金会计核算 | All public funds |
-| 企业会计准则 | Private funds |
-| 证券投资基金 | Mutual funds |
-
-### Common Accrual Patterns
-
-| Fund Type | Key Accruals |
-|-----------|-------------|
-| 股票型基金 | Dividend accruals |
-| 债券型基金 | Interest accruals (daily) |
-| 货币基金 | Interest accruals (daily) |
-| 混合型基金 | Both dividends and interest |
-
-### Tax Considerations
-
-| Tax | Rate | Treatment |
-|-----|------|-----------|
-| 股息红利 | 20% (10% for >1yr) | Withholding |
-| 利息收入 | 20% | Withholding |
-| 价差收益 | 暂免 | No tax on capital gains |
-
-## Quality Checks
-
-Before finalizing:
-- [ ] All income items accrued
-- [ ] All expenses accrued
-- [ ] Calculations verified
-- [ ] Reconciliation complete
-- [ ] NAV impact quantified
-- [ ] Documentation complete
-> **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
-> - `wind-only`: Wind only, error if unavailable
-> - `wind-fallback`: Wind first, fallback to iFind → AkShare

package/selected-skills/claude-for-financial-services-cn/vertical-plugins/fund-admin/skills/china-break-trace/SKILL.md

@@ -1,182 +0,0 @@
----
-name: china-break-trace
-description: Forensic financial analysis for A-share fund holdings and portfolio companies. Adapts the original break-trace skill for fund administration context and Chinese market standards. Triggers on "基金持仓核查", "持仓异常", "forensic fund analysis China", "持仓质量分析", or "investigate [fund] holdings".
----
-
-# china-break-trace
-
-## Purpose
-
-Conduct **基金持仓核查** — forensic analysis of fund holdings and portfolio company financials for fund administrators.
-
-## 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 MCP（Tier-2 免费备选）
-
-```python
-get_financials(ticker, "income")     → Portfolio company P&L
-get_financials(ticker, "balance")    → Portfolio company BS
-get_financials(ticker, "cashflow")   → Portfolio company CF
-get_fund_data(fund_code)              → Fund holdings
-```
-
-### Secondary Sources
-- 巨潮 — portfolio company filings
-- 基金季报/年报 — fund holdings disclosure
-- 审计报告 — audit opinions
-
-## Workflow
-
-### Step 1: Review Fund Holdings
-
-**Holdings analysis:**
-
-| Security | Ticker | Sector | Allocation | Rating | Risk Flags |
-|----------|--------|--------|-----------|--------|-----------|
-| | | | | | |
-
-**Concentration analysis:**
-
-| Metric | Value | Limit | Status |
-|--------|-------|-------|--------|
-| Top 10 holdings % | XX% | Typically <50% | |
-| Single stock max | XX% | Typically <10% | |
-| Sector concentration | XX% | | |
-
-### Step 2: Portfolio Company Analysis
-
-**For each significant holding:**
-
-| Check | Result | Notes |
-|-------|--------|-------|
-| Revenue quality | Pass/Warn/Fail | |
-| Profit quality | Pass/Warn/Fail | |
-| Cash flow | Pass/Warn/Fail | |
-| Balance sheet | Pass/Warn/Fail | |
-| Related party | Pass/Warn/Fail | |
-| Governance | Pass/Warn/Fail | |
-
-### Step 3: Red Flag Identification
-
-**Red flag categories:**
-
-| Category | Red Flags |
-|----------|-----------|
-| 财务质量 | Revenue inflation, profit manipulation, cash flow divergence |
-| 关联交易 | High related party %, non-arm's length |
-| 治理问题 | Ownership concentration, pledge risk |
-| 合规问题 | Regulatory penalties, sanctions |
-| 流动性 | Low liquidity, suspension risk |
-
-### Step 4: Deep Dive on Concerns
-
-**Investigation protocol:**
-
-| Flag | Investigation | Resolution |
-|------|--------------|-----------|
-| 应收账款异常 | Review aging, allowance | |
-| 存货异常 | Review turnover | |
-| 关联交易 | Review agreements | |
-| 资金占用 | Review related party balances | |
-| 减值波动 | Review timing and amounts | |
-
-### Step 5: Valuation Sanity Check
-
-**Holding valuation review:**
-
-| Security | Price Source | Last Price | Valuation Method | Concern? |
-|----------|-------------|-----------|-----------------|----------|
-| | | | | |
-
-**Valuation concerns:**
-- 停牌股票 (Suspended stocks)
-- ST股票 (Distressed)
-- 流动性不足 (Low liquidity)
-- 估值异常 (Unusual multiples)
-
-### Step 6: Compliance Review
-
-**Regulatory compliance:**
-
-| Check | Fund | Status |
-|-------|------|--------|
-| Investment scope | Per contract | |
-| Concentration limits | Per regulation | |
-| Single stock limits | Typically <10% | |
-| Sector limits | Per contract | |
-| Liquidity requirements | Liquid assets % | |
-| Derivatives use | If applicable | |
-
-### Step 7: Action Recommendations
-
-**Recommendations:**
-
-| Priority | Action | Security | Reason |
-|----------|--------|----------|--------|
-| High | | | |
-| Medium | | | |
-| Low | | | |
-
-### Step 8: Report
-
-**Report format:**
-
-```
-【持仓核查报告】[Fund Name] [Date]
-
-一、持仓概览
-   [Holdings summary]
-
-二、风险持仓识别
-   [Flagged securities]
-
-三、深度分析
-   [Detailed findings]
-
-四、合规检查
-   [Compliance status]
-
-五、建议措施
-   [Recommendations]
-```
-
-## China-Specific Considerations
-
-### Fund Disclosure Requirements
-
-| Requirement | Content |
-|-------------|---------|
-| 季报/半年报/年报 | Full holdings disclosure |
-| 重大事项公告 | Material changes |
-| 临时公告 | Ad-hoc disclosures |
-
-### Common Fund Holdings Issues
-
-| Issue | Detection | Action |
-|-------|-----------|--------|
-| 持仓集中 | Top 10 > 50% | Review |
-| 停牌股票 | Suspended positions | Valuation review |
-| 退市风险 | Delisting risk | Consider exit |
-| ST持仓 | Distressed securities | Review necessity |
-| 流动性不足 | Hard to exit | Assess impact |
-
-## Quality Checks
-
-Before completing:
-- [ ] All holdings reviewed
-- [ ] Red flags investigated
-- [ ] Compliance verified
-- [ ] Recommendations actionable
-- [ ] Report complete
-> **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
-> - `wind-only`: Wind only, error if unavailable
-> - `wind-fallback`: Wind first, fallback to iFind → AkShare