roll-forward

name	roll-forward
description	Use when financial-services work requires build a roll-forward schedule for a balance-sheet account — beginning balance plus activity less reversals equals ending balance, with each component tied to GL. Use for month-end close packages and audit support..
version	0.1.0
author	Changhochien
license	MIT
platforms	["linux","macos","windows"]
metadata	{"hermes":{"tags":["financial-services","fund-admin","operations"],"related_skills":[]}}

Roll-forward

Given an account (or account group), entity, and period, produce a roll-forward that ties beginning to ending.

Structure

Beginning balance (per prior-period close)      X
  + Additions / new activity                    A
  + Accruals booked this period                 B
  − Reversals of prior accruals                (C)
  − Payments / settlements                     (D)
  ± Reclasses / adjustments                     E
  ± FX translation                              F
Ending balance (per GL at period end)           Y

Tie each line

• Beginning — prior-period close package, or GL balance at prior-period end date.
• Each activity line — a GL query (account + date range + journal-source filter) via the internal-gl MCP. Cite the query.
• Ending — GL balance at period-end date.

The schedule must foot: X + A + B − C − D + E + F = Y. If it doesn't, the gap is an unexplained item — surface it, don't plug it.

Output

The roll-forward table with a "ties to" column citing the GL query or document for every line, plus a foot check (pass/fail and the unexplained delta if any).

Hermes Profile Notes

This skill was packaged from pi-financial-services source path plugins/vertical-plugins/fund-admin/skills/roll-forward for the Hermes financial-services profile. Use institutional data connectors first when available, cite sources, and stage outputs for qualified human review.

Common Pitfalls

1. Do not present drafts as investment, legal, tax, or accounting advice.
2. Do not use web search as the primary source when an institutional MCP/data connector is available.
3. Do not execute transactions, contact clients, post to a ledger, or approve onboarding. Stage outputs for review.

Verification Checklist

• Inputs, assumptions, dates, and currencies are explicit.
• Numbers tie across tables, models, decks, and memos.
• Sources are cited and institutional data is preferred where available.
• Output is labeled draft / for human review where appropriate.