jwangkun 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_MODEto control data source preference.ifind-only(strict): Use iFind only, error if unavailableifind-fallback(default): iFind preferred, fallback to AkShareakshare-only: Skip iFind, use AkShare onlywind-only: Wind only, error if unavailablewind-fallback: Wind first, fallback to iFind → AkShare