china-roll-forward

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）

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