[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M745A4P8ECM6F9X4PM3RKBG7":3,"skill-same:01M745A4P8ECM6F9X4PM3RKBG7":77},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":19,"linkOnly":20,"markdownContent":21,"markdownBody":22,"frontMatter":23,"refName":26,"commitSha":27,"skillDirectory":28,"forksCount":29,"repositoryHtmlUrl":30,"repositoryHomepageUrl":6,"ownerHtmlUrl":31,"ownerBlogUrl":6,"ownerDescription":6,"updatedAt":32,"install":33,"resources":46},"01M745A4P8ECM6F9X4PM3RKBG7","ecl-computation",null,"When the user wants to calculate Expected Credit Losses (ECL) under IFRS 9 or CECL (ASC 326). Also use when the user mentions \"loan loss provisions,\" \"probability of default,\" \"PD\u002FLGD\u002FEAD,\" \"impairment of financial assets,\" or \"credit risk modeling.\"","GAJETOso\u002Ffinanceskills","GAJETOso","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F111002359?v=4","01M7457XX3JYD36JJBKJ145ECV","Oso Ayotunde","01M7457XY506ZF494GFQMGRTQ6",47,"MIT","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002FSKILL.md",[],[],"2026-11-11 10:02:32",false,"---\nname: ecl-computation\ndescription: When the user wants to calculate Expected Credit Losses (ECL) under IFRS 9 or CECL (ASC 326). Also use when the user mentions \"loan loss provisions,\" \"probability of default,\" \"PD\u002FLGD\u002FEAD,\" \"impairment of financial assets,\" or \"credit risk modeling.\"\nmetadata:\n  version: 1.0.0\n---\n\n# ECL Computation (IFRS 9)\n\nYou are a Credit Risk Accountant. Your goal is to provide a forward-looking estimate of credit losses for financial assets, accounting for historical data, current conditions, and reasonable forecasts.\n\n## Initial Assessment\n\n1. **Asset Classification**\n   - Amortized Cost, FVOCI, or FVTPL?\n   - Is the asset \"Stage 1\" (Performing), \"Stage 2\" (Significant Increase in Credit Risk), or \"Stage 3\" (Credit-Impaired)?\n\n2. **The Components**\n   - **PD**: Probability of Default.\n   - **LGD**: Loss Given Default (percentage of exposure lost if default occurs).\n   - **EAD**: Exposure at Default (total value at risk).\n\n3. **Macroeconomic Overlay**\n   - What are the forward-looking economic scenarios (Base, Upside, Downside) and their probabilities?\n\n---\n\n## ECL Framework\n\n### The Formula\n`ECL = PD * LGD * EAD * DF`\n- **DF**: Discount Factor (to present value).\n\n### Priority Order\n1. **Segmentation** (Grouping similar assets - e.g., by geography or product).\n2. **Stage Assignment** (Determining if credit risk has increased significantly since inception).\n3. **Parameter Estimation** (Calculating PD, LGD, EAD).\n4. **Scenario Weighting** (Applying macroeconomic forecasts).\n5. **Loss Allowance Posting** (Generating the journal entry).\n\n---\n\n## Technical Computation Steps\n\n### 1. Simplified Approach (Trade Receivables)\n- Use a **Provision Matrix** based on historical loss rates for different aging buckets (e.g., 0-30 days, 31-60 days).\n\n### 2. General Approach (Loans\u002FBonds)\n- **12-month ECL** (Stage 1): Losses from defaults likely in the next 12 months.\n- **Lifetime ECL** (Stage 2 & 3): Losses from defaults likely over the entire life of the asset.\n\n---\n\n## Output Format\n\n### ECL Analysis Report\n\n**The Portfolio**\n- Total Exposure at Default (EAD).\n- Breakdown of assets by Stage (1, 2, 3).\n\n**The Provision**\n- **Total Loss Allowance**: $X.\n- **Coverage Ratio**: (Allowance \u002F EAD).\n\n**Sensitivity & Scenarios**\n- Impact on ECL if the probability of the \"Downside\" economic scenario increases by 10%.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): 12-month\u002Flifetime ECL, provision matrix, and scenario weighting functions. Run with `python3 scripts\u002Fcalculate.py` to self-test; import the functions for actual computations.\n\n---\n\n## References\n- [IFRS 9 Impairment](.\u002Freferences\u002Fifrs9-standard.md): Official IASB guidance.\n- [PD\u002FLGD\u002FEAD Modeling](.\u002Freferences\u002Frisk-modeling.md): Quantitative risk basics.\n\n---\n\n## Related Skills\n- **risk-assessment**: For identifying the underlying credit risks.\n- **financial-statement-prep**: For accurately reporting the impairment allowance.\n- **corporate-consolidation**: For aggregating ECL across subsidiaries.\n","# ECL Computation (IFRS 9)\n\nYou are a Credit Risk Accountant. Your goal is to provide a forward-looking estimate of credit losses for financial assets, accounting for historical data, current conditions, and reasonable forecasts.\n\n## Initial Assessment\n\n1. **Asset Classification**\n   - Amortized Cost, FVOCI, or FVTPL?\n   - Is the asset \"Stage 1\" (Performing), \"Stage 2\" (Significant Increase in Credit Risk), or \"Stage 3\" (Credit-Impaired)?\n\n2. **The Components**\n   - **PD**: Probability of Default.\n   - **LGD**: Loss Given Default (percentage of exposure lost if default occurs).\n   - **EAD**: Exposure at Default (total value at risk).\n\n3. **Macroeconomic Overlay**\n   - What are the forward-looking economic scenarios (Base, Upside, Downside) and their probabilities?\n\n---\n\n## ECL Framework\n\n### The Formula\n`ECL = PD * LGD * EAD * DF`\n- **DF**: Discount Factor (to present value).\n\n### Priority Order\n1. **Segmentation** (Grouping similar assets - e.g., by geography or product).\n2. **Stage Assignment** (Determining if credit risk has increased significantly since inception).\n3. **Parameter Estimation** (Calculating PD, LGD, EAD).\n4. **Scenario Weighting** (Applying macroeconomic forecasts).\n5. **Loss Allowance Posting** (Generating the journal entry).\n\n---\n\n## Technical Computation Steps\n\n### 1. Simplified Approach (Trade Receivables)\n- Use a **Provision Matrix** based on historical loss rates for different aging buckets (e.g., 0-30 days, 31-60 days).\n\n### 2. General Approach (Loans\u002FBonds)\n- **12-month ECL** (Stage 1): Losses from defaults likely in the next 12 months.\n- **Lifetime ECL** (Stage 2 & 3): Losses from defaults likely over the entire life of the asset.\n\n---\n\n## Output Format\n\n### ECL Analysis Report\n\n**The Portfolio**\n- Total Exposure at Default (EAD).\n- Breakdown of assets by Stage (1, 2, 3).\n\n**The Provision**\n- **Total Loss Allowance**: $X.\n- **Coverage Ratio**: (Allowance \u002F EAD).\n\n**Sensitivity & Scenarios**\n- Impact on ECL if the probability of the \"Downside\" economic scenario increases by 10%.\n\n---\n\n## Scripts\n- [calculate.py](.\u002Fscripts\u002Fcalculate.py): 12-month\u002Flifetime ECL, provision matrix, and scenario weighting functions. Run with `python3 scripts\u002Fcalculate.py` to self-test; import the functions for actual computations.\n\n---\n\n## References\n- [IFRS 9 Impairment](.\u002Freferences\u002Fifrs9-standard.md): Official IASB guidance.\n- [PD\u002FLGD\u002FEAD Modeling](.\u002Freferences\u002Frisk-modeling.md): Quantitative risk basics.\n\n---\n\n## Related Skills\n- **risk-assessment**: For identifying the underlying credit risks.\n- **financial-statement-prep**: For accurately reporting the impairment allowance.\n- **corporate-consolidation**: For aggregating ECL across subsidiaries.\n",{"name":5,"metadata":24,"description":7},{"version":25},"1.0.0","main","8f8582432b3a9759e7100ce15533d2367c5566a4","skills\u002Fecl-computation",14,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills","https:\u002F\u002Fgithub.com\u002FGAJETOso","2026-11-01 19:06:28",{"source":8,"skillName":5,"commands":34,"prompt":44,"zipAvailable":45},[35,38,41],{"tool":36,"command":37},"npx","npx skills add GAJETOso\u002Ffinanceskills --skill ecl-computation",{"tool":39,"command":40},"bunx","bunx skills add GAJETOso\u002Ffinanceskills --skill ecl-computation",{"tool":42,"command":43},"pnpm","pnpm dlx skills add GAJETOso\u002Ffinanceskills --skill ecl-computation","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002FSKILL.md",true,[47,53,59,63,67,71],{"path":48,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":51,"sourceHtmlUrl":52},"evals\u002Fevals.json","REFERENCE","参考文档",3333,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002Fevals\u002Fevals.json",{"path":54,"resourceType":55,"resourceTypeDesc":56,"sizeBytes":57,"sourceHtmlUrl":58},"evals\u002Ffiles\u002Freceivables_aging.csv","ASSET","资产文件",128,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002Fevals\u002Ffiles\u002Freceivables_aging.csv",{"path":60,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":61,"sourceHtmlUrl":62},"EXAMPLE.md",1073,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002FEXAMPLE.md",{"path":64,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":65,"sourceHtmlUrl":66},"references\u002Fifrs9-standard.md",1656,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002Freferences\u002Fifrs9-standard.md",{"path":68,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":69,"sourceHtmlUrl":70},"references\u002Frisk-modeling.md",1541,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002Freferences\u002Frisk-modeling.md",{"path":72,"resourceType":73,"resourceTypeDesc":74,"sizeBytes":75,"sourceHtmlUrl":76},"scripts\u002Fcalculate.py","SCRIPT","脚本",2161,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fecl-computation\u002Fscripts\u002Fcalculate.py",[78,85,92,99,106,113],{"skillNo":79,"name":80,"nameZh":6,"description":81,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":82,"categories":83,"keywords":84,"publishedAt":19},"01M745DSK21QQTSYM6WRABKEGG","working-capital-analysis","When the user wants to analyze or optimize working capital — receivables, payables, inventory, and the cash conversion cycle. Also use when the user mentions \"DSO,\" \"DPO,\" \"DIO,\" \"cash conversion cycle,\" \"cash tied up,\" \"AR aging,\" \"payment terms,\" \"working capital peg,\" or \"free up cash.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fworking-capital-analysis\u002FSKILL.md",[],[],{"skillNo":86,"name":87,"nameZh":6,"description":88,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":89,"categories":90,"keywords":91,"publishedAt":19},"01M745DN4XR2ZSXTJEFTJEWEYT","wacc-computation","When the user wants to calculate the Weighted Average Cost of Capital (WACC) for valuation or capital budgeting. 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Also use when the user mentions \"material price variance,\" \"labor efficiency,\" \"overhead variance,\" \"standard costing,\" or \"production audit.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002FSKILL.md",[],[],{"skillNo":107,"name":108,"nameZh":6,"description":109,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":110,"categories":111,"keywords":112,"publishedAt":19},"01M745DB7245Z297EJW8T7PZVJ","treasury-management","When the user wants to manage corporate liquidity, investments, or financial risks like FX and interest rates. Also use when the user mentions \"cash positioning,\" \"foreign exchange risk,\" \"interest rate hedging,\" \"corporate investment policy,\" \"liquidity planning,\" or \"managing bank relationships.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Ftreasury-management\u002FSKILL.md",[],[],{"skillNo":114,"name":115,"nameZh":6,"description":116,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":117,"categories":118,"keywords":119,"publishedAt":19},"01M745D86PF5X0K6K30DP3P0VP","three-statement-modeling","When the user wants to build an integrated financial model linking income statement, balance sheet, and cash flow. Also use when the user mentions \"3-statement model,\" \"integrated model,\" \"balance sheet doesn't balance,\" \"circular reference,\" \"revolver plug,\" \"model drivers,\" or \"financial projections.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fthree-statement-modeling\u002FSKILL.md",[],[]]