/china-gl-recon

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）

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