@v587d/capital-generation 2.7.3 → 2.7.5

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

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+---
+name: china-gl-recon
+description: General ledger reconciliation for A-share fund administration. Tracks fund accounting reconciliations including securities, cash, income, and expense accruals. Adapted from the original gl-recon skill for fund accounting standards. Triggers on "基金总账核对", "基金科目核对", "GL reconciliation fund", "fund accounting recon", or "reconcile [fund] books".
+---
+
+# china-gl-recon
+
+## Purpose
+
+Perform **基金总账核对** — comprehensive general ledger reconciliation for fund accounting.
+
+## 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, "balance")    → Portfolio company BS
+get_fund_data(fund_code)              → Fund holdings and NAV
+get_quote(ticker)                     → Security prices
+```
+
+### Secondary Sources
+- 基金公司 — fund accounting system
+- 托管行 — custody records
+- Wind / Choice — market data
+
+## Workflow
+
+### Step 1: Identify GL Accounts
+
+**Fund accounting COA:**
+
+| Category | Accounts | Purpose |
+|----------|----------|---------|
+| 资产 (Assets) | Securities, cash, receivables | Investments |
+| 负债 (Liabilities) | Payables, accruals | Amounts owed |
+| 所有者权益 | NAV | Fund value |
+| 收入 (Revenue) | Dividends, interest, gains | Investment income |
+| 费用 (Expenses) | Management fee, custodian fee | Fund costs |
+| 已实现损益 | Realized gains/losses | Trading P&L |
+| 未实现损益 | Unrealized appreciation | Mark-to-market |
+
+### Step 2: Securities Reconciliation
+
+**Securities holdings recon:**
+
+| Security | Ticker | Fund Records | Custodian | Difference | Status |
+|----------|--------|-------------|-----------|------------|--------|
+| | | | | | |
+| | | | | | |
+| **Total** | | | | | |
+
+**Reconciliation items:**
+- 在途交易 (Trades in transit)
+- 配股/增发 (Rights issues)
+- 分红到账 (Dividend settlements)
+- 利息到账 (Interest settlements)
+
+### Step 3: Cash Reconciliation
+
+**Cash recon:**
+
+| Account | GL Balance | Bank Statement | Custodian | Difference |
+|---------|-----------|----------------|-----------|------------|
+| 清算备付金 | | | | |
+| 结算备付金 | | | | |
+| 银行存款 | | | | |
+| **Total** | | | | |
+
+### Step 4: Income Reconciliation
+
+**Income reconciliation:**
+
+| Type | Fund Records | Custodian | Source Docs | Difference |
+|------|-------------|-----------|-------------|------------|
+| 现金股息 | | | | |
+| 股票股息 | | | | |
+| 债券利息 | | | | |
+| 回购利息 | | | | |
+| 基金分红 | | | | |
+| 已实现利得 | | | | |
+| **Total** | | | | |
+
+### Step 5: Expense Reconciliation
+
+**Expense reconciliation:**
+
+| Expense | Fund Records | Custodian | Invoice/Contract | Difference |
+|---------|-------------|-----------|-----------------|------------|
+| 管理费 | | | | |
+| 托管费 | | | | |
+| 交易佣金 | | | | |
+| 审计费 | | | | |
+| 信息披露费 | | | | |
+| 律师费 | | | | |
+| **Total** | | | | |
+
+### Step 6: Accrual Reconciliation
+
+**Accrual reconciliation:**
+
+| Accrual Type | Calculation | Custodian | Difference |
+|-------------|-------------|-----------|------------|
+| 应收股息 | | | |
+| 应收利息 | | | |
+| 应付管理费 | | | |
+| 应付托管费 | | | |
+| 应付交易费用 | | | |
+
+### Step 7: NAV Reconciliation
+
+**NAV reconciliation:**
+
+| Component | Fund Books | Custodian | Difference |
+|-----------|-----------|-----------|------------|
+| Securities | | | |
+| Cash | | | |
+| Receivables | | | |
+| Payables | | | |
+| Accruals | | | |
+| **NAV** | | | |
+
+**NAV per unit check:**
+
+| | Fund | Custodian | Difference |
+|--|------|-----------|------------|
+| NAV (¥) | | | |
+| Shares outstanding | | | |
+
+### Step 8: P&L Reconciliation
+
+**P&L reconciliation:**
+
+| P&L Item | Fund Books | Verified | Notes |
+|----------|-----------|----------|-------|
+| 收入合计 | | | |
+| 费用合计 | | | |
+| 已实现损益 | | | |
+| 未实现损益 | | | |
+| 利润合计 | | | |
+
+### Step 9: Trade Reconciliation
+
+**Trade recon:**
+
+| Trade Date | Security | Type | Quantity | Price | Fund | Custodian | Match? |
+|-----------|----------|------|----------|-------|------|-----------|--------|
+| | | | | | | | |
+
+### Step 10: Exception Report
+
+**Exception log:**
+
+| # | Exception | Type | Amount | Resolution | Status |
+|---|-----------|------|--------|-------------|--------|
+| | | | | | |
+
+## China-Specific Considerations
+
+### Fund Accounting Standards
+
+| Standard | Applies |
+|----------|---------|
+| 基金会计核算 | All funds |
+| 企业会计准则 | Private funds |
+| 证券投资基金信息披露 | Disclosure requirements |
+
+### Common Issues
+
+| Issue | Cause | Resolution |
+|-------|-------|-----------|
+| 交易时滞 | T+1 settlement | Track trades in transit |
+| 分红时滞 | Ex-date vs pay-date | Accrue correctly |
+| 费用计提 | Timing differences | Standardize cut-off |
+| 估值差异 | Different pricing sources | Agree on source |
+
+## Quality Checks
+
+Before completing:
+- [ ] Securities reconciled
+- [ ] Cash reconciled
+- [ ] Income reconciled
+- [ ] Expenses reconciled
+- [ ] Accruals reconciled
+- [ ] NAV tied out
+- [ ] P&L reconciled
+- [ ] Exceptions resolved
+- [ ] Sign-offs obtained
+> **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-nav-tieout/SKILL.md

@@ -0,0 +1,233 @@
+---
+name: china-nav-tieout
+description: Net asset value (NAV) reconciliation and tie-out for Chinese funds and investment portfolios. Adapts the original nav-tieout skill for A-share holdings, Chinese fund accounting standards, and domestic custody arrangements. Triggers on "A股净值核对", "NAV计算", "NAV tie-out China", "基金净值", "net asset value [fund]", or "portfolio valuation [date]".
+---
+
+# china-nav-tieout
+
+## Purpose
+
+Perform **A股投资组合净值核算** — comprehensive NAV reconciliation and valuation for Chinese investment portfolios.
+
+## 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_quote(ticker)                     → Latest prices for holdings
+get_fund_data(fund_code)              → Fund NAV data
+get_index_data("000001")              → Benchmark data
+```
+
+### Secondary Sources
+- 基金公司 — fund NAV calculations
+- 托管行 — custody valuations
+- Wind / Choice — portfolio analytics
+- 交易所 — closing prices
+
+## Workflow
+
+### Step 1: Gather Portfolio Holdings
+
+**Holdings snapshot:**
+
+| Security | Ticker | Type | Quantity | Market Value | Cost | Unrealized P/L |
+|----------|--------|------|----------|--------------|------|----------------|
+| | | | | | | |
+| Cash | | | | | | |
+| Receivables | | | | | | |
+| Payables | | | | | | |
+| **Total NAV** | | | | | | |
+
+### Step 2: Value Each Holding
+
+**Valuation methodology:**
+
+| Security Type | Valuation Method | Source |
+|---------------|-----------------|--------|
+| A股上市股票 | Closing price (收盘价) | 交易所 |
+| A股停牌股票 | Last closing / 估值 | 中基协 guidelines |
+| 基金 (ETF/LOF) | NAV / market price | 基金公司 |
+| 债券 | 中债估值 / 收盘价 | 中债/交易所 |
+| 逆回购 | Principal + interest | Calculated |
+| 存款 | Principal + interest | Bank |
+| 衍生品 | Mark-to-market | Exchange/Counterparty |
+
+**A-share valuation rules:**
+- 上市股票: 收盘价 (closing price)
+- 停牌股票: 
+  - <1 month: last closing
+  - 1-3 months: 中基协 AMAC guidelines
+  - >3 months: independent valuation
+- 涨跌停股票: Ceiling/floor price
+
+### Step 3: Calculate NAV
+
+**NAV calculation:**
+
+| Component | Amount | Notes |
+|-----------|--------|-------|
+| Market value of securities | ¥XX | |
+| Cash and cash equivalents | ¥XX | |
+| Accrued income | ¥XX | Dividends, interest |
+| Receivables | ¥XX | |
+| Other assets | ¥XX | |
+| **Gross Assets** | **¥XX** | |
+| | | |
+| Payables | ¥XX | |
+| Accrued expenses | ¥XX | Management fees, etc. |
+| Other liabilities | ¥XX | |
+| **Total Liabilities** | **¥XX** | |
+| | | |
+| **Net Assets** | **¥XX** | |
+| | | |
+| Shares outstanding | XX 份 | |
+| **NAV per share/unit** | **¥X.XXXX** | |
+
+### Step 4: Income Accruals
+
+**Accrued income:**
+
+| Type | Security | Amount | Ex-date | Pay-date |
+|------|----------|--------|---------|----------|
+| 现金股息 | | | | |
+| 股票股息 | | | | |
+| 债券利息 | | | | |
+| 基金分红 | | | | |
+| 逆回购利息 | | | | |
+| **Total accrued income** | | | | |
+
+### Step 5: Expense Accruals
+
+**Accrued expenses:**
+
+| Type | Amount | Calculation Basis |
+|------|--------|-------------------|
+| 管理费 (Management fee) | ¥XX | AUM × annual rate × days/365 |
+| 托管费 (Custodian fee) | ¥XX | AUM × annual rate × days/365 |
+| 交易佣金 (Trading commission) | ¥XX | Actual trades |
+| 税费 (Taxes) | ¥XX | |
+| 其他费用 | ¥XX | |
+| **Total accrued expenses** | | |
+
+### Step 6: Reconciliation
+
+**Reconciliation checklist:**
+
+| Item | Portfolio System | Custodian | Difference | Resolved |
+|-------|-----------------|-----------|------------|----------|
+| Securities holdings | | | | |
+| Cash balance | | | | |
+| Accrued income | | | | |
+| Accrued expenses | | | | |
+| Total NAV | | | | |
+
+**Common reconciling items:**
+- Trade date vs settlement date differences
+- 在途交易 (Trades in transit)
+- 分红在途 (Dividends pending)
+- 费用计提差异 (Accrual timing)
+
+### Step 7: Performance Calculation
+
+**Performance metrics:**
+
+| Metric | Period Return | Annualized |
+|--------|--------------|------------|
+| Portfolio return | X.XX% | X.XX% |
+| Benchmark return | X.XX% | X.XX% |
+| Active return | X.XX% | X.XX% |
+| Volatility | X.XX% | X.XX% |
+| Sharpe ratio | | X.XX |
+| Max drawdown | X.XX% | |
+| Best period | | X.XX% |
+| Worst period | | X.XX% |
+
+### Step 8: Compliance Checks
+
+**Fund compliance (China):**
+
+| Check | Requirement | Status |
+|-------|-------------|--------|
+| 投资范围 | Within mandate | |
+| 投资比例 | Per fund contract | |
+| 集中度 | Single stock limit | |
+| 流动性 | Liquid assets ratio | |
+| 杠杆率 | Leverage limits | |
+| 关联交易 | Within limits | |
+| 估值方法 | Per regulations | |
+
+### Step 9: Reporting
+
+**NAV report format:**
+
+```
+【净值报告】[Fund Name] [Date]
+报告日期: YYYY年MM月DD日
+单位净值: ¥X.XXXX
+累计净值: ¥X.XXXX
+日涨跌幅: +/-X.XX%
+
+资产组合:
+  股票投资: ¥XX亿 (XX%)
+  债券投资: ¥XX亿 (XX%)
+  现金及等价物: ¥XX亿 (XX%)
+  其他: ¥XX亿 (XX%)
+  合计: ¥XX亿
+
+净值计算人: _________
+复核人: _________
+```
+
+## China-Specific Considerations
+
+### Fund Types
+
+| Type | Regulation | Valuation |
+|------|-----------|-----------|
+| 公募基金 (Public fund) | 证监会 | Daily NAV |
+| 私募基金 (Private fund) | 中基协 | Weekly/Monthly |
+| 券商资管 | 证监会 | Per contract |
+| 信托计划 | 银保监会 | Per contract |
+| 保险资管 | 银保监会 | Per contract |
+
+### Valuation Standards
+
+| Standard | Source |
+|----------|--------|
+| 基金会计核算 | 财政部 / 证监会 |
+| 估值指引 | 中基协 AMAC |
+| 证券投资基金 | 基金合同 |
+| 托管协议 | 托管行 |
+
+### Common Issues
+
+| Issue | Resolution |
+|-------|-----------|
+| 停牌股票估值 | AMAC guidelines |
+| 汇率折算 | PBOC rate |
+| 费用计提 | Per fund contract |
+| 分红处理 | Ex-dividend adjustment |
+
+## Quality Checks
+
+Before finalizing:
+- [ ] All holdings priced correctly
+- [ ] Income and expenses accrued
+- [ ] Reconciliation complete
+- [ ] Performance calculated accurately
+- [ ] Compliance verified
+- [ ] Documentation complete
+- [ ] Sign-offs obtained
+> **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-roll-forward/SKILL.md

@@ -0,0 +1,178 @@
+---
+name: china-roll-forward
+description: Roll forward fund accounting records for new reporting periods. Adapts the original roll-forward skill for Chinese fund administration and reporting requirements. Triggers on "基金账务滚动", "账务更新", "roll forward fund", "update fund books", "基金新期间", or "roll forward [fund] [period]".
+---
+
+# china-roll-forward
+
+## Purpose
+
+Roll forward **基金账务** — update fund accounting records for new periods.
+
+## 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")     → Holdings financials
+get_fund_data(fund_code)              → Fund NAV data
+get_quote(ticker)                     → Latest prices
+```
+
+### Secondary Sources
+- 基金公司 — fund accounting system
+- 托管行 — custody records
+- 巨潮 — portfolio company filings
+
+## Workflow
+
+### Step 1: Identify New Period
+
+**Fund reporting periods:**
+
+| Period | Type | Frequency | Deadline |
+|--------|------|-----------|----------|
+| 日 | Daily | Daily | T+1 |
+| 周 | Weekly | Weekly | |
+| 月 | Monthly | Monthly | |
+| 季 | Quarterly | Quarterly |季报后 |
+| 半年 | Semi-annual | Semi-annual |中报后 |
+| 年 | Annual | Annual |年报后 |
+
+### Step 2: Close Prior Period
+
+**Period-end closing checklist:**
+
+| Item | Action |
+|------|--------|
+| 收入确认 | Close all income accruals |
+| 费用计提 | Close all expense accruals |
+| 已实现损益 | Calculate realized P&L |
+| 未实现损益 | Mark-to-market |
+| 分红处理 | Process distributions |
+| 费用分配 | Allocate to NAV |
+
+### Step 3: Carry Forward Balances
+
+**Balance carry-forward:**
+
+| Account | Ending Balance | Carried Forward | Notes |
+|---------|---------------|----------------|-------|
+| 银行存款 | | | |
+| 证券投资 | | | |
+| 应收利息 | | | |
+| 应收股利 | | | |
+| 应付费用 | | | |
+| 实收基金 | | | |
+| 未分配利润 | | | |
+
+### Step 4: Update Holdings
+
+**Holdings update:**
+
+| Security | Ticker | Prior Qty | Trades | New Qty | Price | Market Value |
+|----------|--------|-----------|--------|---------|-------|--------------|
+| | | | | | | |
+
+### Step 5: Update Accruals
+
+**Accrual roll-forward:**
+
+| Accrual Type | Prior | Additions | Usage | Reversal | New |
+|-------------|-------|-----------|-------|----------|-----|
+| 应收股息 | | | | | |
+| 应收利息 | | | | | |
+| 应付管理费 | | | | | |
+| 应付托管费 | | | | | |
+
+### Step 6: Calculate New NAV
+
+**NAV calculation:**
+
+| Item | Amount |
+|-------|--------|
+| Beginning NAV | ¥XX |
+| + Income earned | ¥XX |
+| + Realized gains | ¥XX |
+| + Unrealized gains | ¥XX |
+| - Expenses | ¥XX |
+| - Distributions | ¥XX |
+| **Ending NAV** | **¥XX** |
+| Shares outstanding | XX |
+| **NAV per share** | **¥XX** |
+
+### Step 7: Update Financial Statements
+
+**Fund financial statements:**
+
+| Statement | Update |
+|-----------|--------|
+| 资产负债表 | New balances |
+| 利润表 | New period activity |
+| 净值变动表 | NAV changes |
+| 会计报表附注 | Disclosures |
+
+### Step 8: Performance Calculation
+
+**Performance update:**
+
+| Metric | MTD | QTD | YTD | Since Inception |
+|--------|-----|-----|-----|-----------------|
+| Return | X.XX% | X.XX% | X.XX% | X.XX% |
+| Benchmark | X.XX% | X.XX% | X.XX% | X.XX% |
+| Active return | X.XX% | X.XX% | X.XX% | X.XX% |
+
+### Step 9: Reconciliation
+
+**New period reconciliation:**
+
+| Item | Fund Books | Custodian | Match? |
+|-------|-----------|-----------|--------|
+| Securities | | | |
+| Cash | | | |
+| NAV | | | |
+| P&L | | | |
+
+## China-Specific Considerations
+
+### Fund Accounting Calendar
+
+| Event | Timing |
+|-------|--------|
+| 估值日 | Daily / T+1 |
+| 净值公告 | T+2 for daily NAV |
+| 季报披露 | Within 15 days of quarter-end |
+| 半年报 | Within 60 days of H1 end |
+| 年报 | Within 90 days of year-end |
+
+### Cut-off Rules
+
+| Item | Cut-off Rule |
+|------|-------------|
+| 交易 | Trade date basis |
+| 收入 | Ex-dividend date |
+| 费用 | Incurrence basis |
+| 税费 | Withholding date |
+
+## Quality Checks
+
+Before completing:
+- [ ] Prior period closed properly
+- [ ] Balances carried forward
+- [ ] New period activity recorded
+- [ ] NAV calculated correctly
+- [ ] Reconciliation complete
+- [ ] Performance calculated
+- [ ] Reports generated
+> **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