3-statement-model

SKILL.md 节选

# 3-statement-model

## Purpose

Build institutional-quality three-statement models (Income Statement / Balance Sheet / Cash Flow) for 全球股票市场（美股/港股/A 股为主，兼顾其他市场）, applying the accounting standard that applies to each issuer (US GAAP / IFRS / CAS).

## Standard-Aware Parameters

Line items and conventions differ by the standard the issuer reports under. Determine the applicable standard first, then adapt.

| Parameter | Notes (varies by applicable standard) |
|-----------|---------------------------------------|
| Accounting standard | US GAAP / IFRS / CAS (企业会计准则) — pick per issuer |
| Tax rate | Use the applicable corporate rate for the issuer's jurisdiction (do not hard-code) |
| Currency | Reporting currency of the issuer (USD / HKD / CNY / …) |
| Fiscal year | Varies by issuer — confirm year-end |
| Revenue recognition | ASC 606 / IFRS 15 / CAS 14 — similar principles, confirm per standard |
| Goodwill | US GAAP / IFRS: indefinite life, impairment-tested; under some standards amortized — confirm per standard |
| R&D capitalization | Typically expensed under US GAAP; capitalizable under IFRS / CAS — confirm per standard |
| Indirect taxes (e.g. VAT) | Reported per local standard; often excluded from headline revenue — confirm per standard |
| Unit reporting | Use the local common unit for the issuer's reports — verify before modeling |

## Data Sources

Use `valuz-stock` to pull three-statement history and line-item data; use `valuz-search` to retrieve original earnings reports and filings.

**Symbol format (note at first tool use):** `valuz-stock` takes a **bare ticker** (`AAPL` / `00700` / `600519`); `valuz-search` takes `market:ticker` (`US:AAPL` / `HK:00700` / `SH:600519`).

### `valuz-stock` — 三表历史数据、财务科目、营收拆分、公司画像

```text
income_statement(symbol, period=annual, limit=5)    → 利润表 / Income Statement
balance_sheet(symbol, period=annual, limit=5)       → 资产负债表 / Balance Sheet
cashflow_statement(symbol, period=annual, limit=5)  → 现金流量表 / Cash Flow Statement
revenue_breakdown(symbol)                            → 营收拆分 / Revenue breakdown (建模驱动)
company_overview(symbol)                             → 公司画像 / Company overview
```

- `period` accepts `annual` or `quarterly`; `limit` controls how many periods to return (use a multi-period `limit` for historical depth).
- Tickers span markets: US (`AAPL`), HK (`00700`), A-share (`600519`), and others — always **bare** for `valuz-stock`.

### `valuz-search` — 财报、公告原文检索

Retrieve original earnings reports, earnings calls, research, minutes, and regulatory filings to source and verify line items, disclosures, and footnotes.

```text
earnings_search(query, symbols=["US:AAPL"])  → 定位财报文档 / Find earnings filings
document_raw_content(...)                      → 取财报原文 / Fetch full filing text (科目口径核对)
document_fetch(...)                            → 取文档结构化内容 / Fetch document content
```

Use `earnings_search` (valuz-search) to locate the relevant filing, then `document_raw_content` / `document_fetch` (valuz-search) to pull the original text for line-item / 科目口径 reconciliation. Symbols use `market:ticker`.

## Workflow

### Step 1: Data Retrieval

用 `income_statement` / `balance_sheet` / `cashflow_statement`(valuz-stock, period=annual, limit=5)拉 5 年历史三表；营收驱动用 `revenue_breakdown`(valuz-stock)，公司画像用 `company_overview`(valuz-stock)；财报原文/科目口径核对用 `earnings_search`+`document_raw_content`(valuz-search)。Pull 3-5 years of historical financials.

**Symbol format:** `valuz-stock` 裸代码（`AAPL` / `00700` / `600519`）；`valuz-search` `market:ticker`（`US:AAPL` / `HK:00700` / `SH:600519`）。

**Verify units carefully:**
- Reporting unit varies by issuer/market (e.g. 元 / 千元 / thousands / millions)
- Normalize to a consistent unit before modeling

```text

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