/china-clean-data-xls

name: china-clean-data-xls
description: 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".

china-clean-data-xls

Purpose

Clean and normalize **A股财务数据** — prepare raw financial data from 巨潮 filings for modeling and analysis.

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）

get_financials(ticker, "income")     → Raw income statement
get_financials(ticker, "balance")    → Raw balance sheet
get_financials(ticker, "cashflow")   → Raw cash flow statement

Secondary Sources

• 巨潮 — original filings (PDF/HTML)
• 审计报告 — audited figures

Workflow

Step 1: Data Extraction

**Extract from source documents:**

| Document | Key Data | Format | |----------|----------|--------| | 资产负债表 | Assets, liabilities, equity | 千元 | | 利润表 | Revenue, expenses, profit | 千元 | | 现金流量表 | Operating, investing, financing CF | 千元 | | 报表附注 | Detail breakdowns | Text/number | | 审计报告 | Audit opinion, adjustments | Text |

**Extraction checklist:**

• [ ] All periods extracted (typically 3-5 years)
• [ ] Quarterly data if needed
• [ ] Prior year comparatives
• [ ] Notes and footnotes captured

Step 2: Normalize Units

**Unit standardization:**

| Issue | Solution | |-------|----------| | 千元 vs 万元 vs 元 | Standardize to 万元 | | Different report dates | Align to same period-end | | Segment data | Map to consistent segments | | Currency | All CNY |

**Unit conversion:**

From 千元: divide by 10 → 万元
From 元: divide by 10,000 → 万元
From 亿元: multiply by 10,000 → 万元

Step 3: Handle CAS-Specific Items

**CAS vs IFRS mapping:**

| CAS Line Item | Equivalent | Notes | |---------------|-----------|-------| | 营业收入 | Revenue | Net of VAT | | 营业成本 | COGS | Includes VAT | | 税金及附加 | Tax & surcharges | 城建税, 教育费附加 | | 销售费用 | SG&A (selling) | | | 管理费用 | G&A | | | 研发费用 | R&D | Separated from G&A in new CAS | | 财务费用 | Interest & finance costs | | | 投资收益 | Investment income | Including 联营/合营 | | 公允价值变动 | Fair value change | | | 信用减值损失 | Credit impairment | New CAS 22 | | 资产减值损失 | Asset impairment | | | 资产处置收益 | Asset disposal | | | 营业外收入 | Non-operating income | Including 政府补助 | | 营业外支出 | Non-operating expense | | | 所得税费用 | Income tax | | | 净利润 | Net income | | | 归母净利润 | Net income to parent | Key metric | | 扣非净利润 | Non-GAAP net income | |

Step 4: Fix Common Data Issues

**Common issues and fixes:**

| Issue | Detection | Fix | |-------|-----------|-----| | Missing periods | Gap in data | Flag for manual fill | | Restated figures | Footnote "重述" | Use most recent restatement | | Segment reclassification | Note disclosure | Map to new segments | | One-time items | Large/unusual items | Flag for normalization | | Related party | 关联交易标注 | Identify and quantify | | Accounting change | Policy change note | Adjust comparables | | Error | Doesn't sum | Investigate and correct |

Step 5: Revenue Breakdown

**Revenue by type:**

| Type | CAS Line | Notes | |------|----------|-------| | 主营业务收入 | Core revenue | Main business | | 其他业务收入 | Other revenue | Ancillary | | 合计 | Total revenue | |

**Revenue by geography (if disclosed):**

| Region | Current Year | Prior Year | Growth | |--------|-------------|------------|--------| | 国内 | | | | | 海外 | | | | | 合计 | | | |

Step 6: Expense Normalization

**Normalize non-recurring items:**

| Item | Treatment | |------|-----------| | 资产处置收益/损失 | Exclude from operations | | 政府补助 (non-recurring) | Exclude or note separately | | 诉讼/罚款 | Exclude | | 减值 (one-time) | Exclude or normalize | | 并购相关费用 | Exclude |

**Adjusted metrics:**

调整后营业收入 = 营业收入 - 其他业务收入
调整后营业成本 = 营业成本 (core only)
调整毛利率 = 调整后毛利 / 调整后收入

Step 7: Balance Sheet Clean-up

**Balance sheet mapping:**

| CAS Item | Modeling Category | |----------|------------------| | 货币资金 | Cash & equivalents | | 交易性金融资产 | Short-term investments | | 应收票据 | Notes receivable | | 应收账款 | Accounts receivable | | 预付款项 | Prepayments | | 其他应收款 | Other receivables | | 存货 | Inventory | | 其他流动资产 | Other current assets | | 长期股权投资 | Long-term investments | | 固定资产 | PPE | | 在建工程 | Construction in progress | | 无形资产 | Intangibles | | 商誉 | Goodwill | | 长期待摊费用 | Deferred charges | | 其他非流动资产 | Other non-current | | 短期借款 | Short-term debt | | 应付票据 | Notes payable | | 应付账款 | Accounts payable | | 合同负债 | Contract liabilities | | 应付职工薪酬 | Accrued compensation | | 应交税费 | Taxes payable | | 其他应付款 | Other payables | | 一年内到期非流动负债 | Current portion LTD | | 长期借款 | Long-term debt | | 应付债券 | Bonds payable | | 预计负债 | Provisions | | 递延所得税负债 | DTL | | 其他非流动负债 | Other non-current | | 股本 | Share capital | | 资本公积 | Capital reserve | | 盈余公积 | Retained earnings (statutory) | | 未分配利润 | Retained earnings | | 归属于母公司股东权益 | Parent equity | | 少数股东权益 | Minority interest |

Step 8: Quality Checks

**Data quality checklist:**

| Check | Pass Criteria | |-------|--------------| | Balance sheet balances | Assets = Liabilities + Equity | | Cash flow ties | CF = ending cash - beginning cash | | Revenue matches | Cross-check with segment data | | Tax reasonable | Tax / pre-tax income ~25% | | Depreciation consistent | D&A / PPE stable | | Interest matches | Interest / debt reasonable |

China-Specific Data Issues

Common Issues

| Issue | Example | Fix | |-------|---------|-----| | 单位不一致 | Some 千元, some 元 | Standardize | | 会计政策变更 | Revenue recognition change | Adjust comparables | | 报表格式变化 | New line items | Map to old format | | 追溯调整 | Prior period restatement | Use restated figures | | 外币报表 | Subsidiary in USD | Convert to CNY |

CAS-Specific Treatments

| Item | CAS Treatment | |------|------------