china-roll-forward
The china-roll-forward skill updates fund accounting records for new reporting periods in Chinese fund administration. It systematically closes prior periods by confirming income and expenses, carries forward account balances, updates security holdings and accruals, recalculates net asset value, and refreshes financial statements. Use this skill when transitioning between daily, weekly, monthly, quarterly, semi-annual, or annual reporting periods, or when fund accounting records require periodic reconciliation and restatement for regulatory compliance.
git clone --depth 1 https://github.com/jwangkun/claude-for-financial-services-cn /tmp/china-roll-forward && cp -r /tmp/china-roll-forward/agent-plugins/china-market-researcher/skills/china-roll-forward ~/.claude/skills/china-roll-forwardSKILL.md
# 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
Three-statement financial model for A-share stocks. Adapts the standard 3-statement-model methodology for Chinese accounting standards (CAS), Chinese GAAP differences, and AkShare-sourced financials. Use instead of the original 3-statement-model skill when building integrated IS/BS/CF models for Chinese listed companies.
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]".
Audit financial models and Excel workbooks for A-share analysis. Adapts the original audit-xls skill for Chinese financial modeling standards, CAS conventions, and A-share-specific checks. Triggers on "A股模型审计", "财务模型核查", "audit model China", "audit xlsx", "模型QC", or "check model [company]".
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".
Track upcoming catalysts for A-share coverage universe — earnings dates, regulatory announcements, sector conferences, product launches, and policy events relevant to Chinese equities. Adapted from the original catalyst-calendar skill for A-share market conventions. Triggers on "A股催化剂日历", "事件日历", "财报日历", "earnings calendar A-share", "upcoming catalysts China", or "what's coming up for [company]".
Clean and normalize A-share financial data for modeling. Adapts the original clean-data-xls skill for Chinese financial statements, CAS conventions, and A-share data formats. Triggers on "A股数据清洗", "财务数据清洗", "clean financial data China", "数据清洗", or "normalize financial statements".
Comparable company analysis for A-share equities. Adapts the original comps-analysis skill for Chinese market data sources, A-share trading multiples, and domestic peer selection. Triggers on "A股可比公司", "可比分析", "comps China", "peer comparison A-share", "可比公司分析", or "trading comps [industry]".
Comparable company analysis for A-share stocks. Uses AkShare MCP to build peer groups, pull financial data, compute valuation multiples (PE, PB, PS), and assess relative value within a Chinese industry sector.