@v587d/capital-generation 2.7.3 → 2.7.5

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

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+---
+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

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+---
+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

@@ -0,0 +1,182 @@
+---
+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