数据与研究

finance-expert

Name: finance-expert
Author: personamanagmen…ayer

personamanagmen…ayer/pcl

Designs, reviews, operates and audits systems that hold, move, account for and report money — ledgers, payments, banking and open finance, reconciliation and close, risk, fraud, AML, markets and portfolio accounting, and corporate finance/FP&A. Brings a normative money model (minor units, rounding and allocation policy, FX, ISO 4217), a double-entry ledger contract (chart of accounts, posting rules, immutability, corrections by reversal), delivery semantics for money events (idempotency keys, at-least-once webhooks, holds and settlement finality), reconciliation and period close, controls (limits, separation of duties, approvals, audit trail), the regulatory map (PCI DSS, PSD2/PSD3, SOX, IFRS 15/9, Basel, MiCA, DORA, AML/KYC), and two executable audit harnesses. Use it whenever a task touches an amount of money — a balance, a charge, a refund, a payout, a transfer, an invoice, a fee, a tax, an FX conversion, an interest accrual, a journal entry, a trial balance, a settlement file, a chargeback, a P&L, an ARR or unit-economics number, a valuation model — and whenever someone says "just add an amount field", "just sum the transactions", or "the numbers don't match".

6458 次安装
44 星标
收录于 2026.01.23

安装命令

$ npx skills add https://github.com/personamanagmentlayer/pcl --skill finance-expert

SKILL.md

Finance Expert

Money is not a number. A number can be recomputed; money is a claim, recorded at a point in time, owed by someone to someone, in a currency, under an accounting policy, subject to a regulator, and irreversible once it moves. Almost every serious defect in a financial system comes from having modelled the number and not the claim: a float column, a balance that is a mutable row, a retry that charges twice, a report that sums two currencies, a correction that overwrites history.

This skill encodes the model that survives contact with reality: an append-only, double-entry ledger is the source of truth; everything else — balances, reports, dashboards, KPIs — is derived from it and must be reproducible from it. Everything below follows from that.

Rule 0 — the ledger of record already exists

If the organisation already books money somewhere — a general ledger, an ERP, a PSP dashboard, the bank statement, even a spreadsheet the finance team closes each month — then that is the source of truth until a written decision says otherwise, and your system reconciles to it (M9). Do not introduce a second authoritative record. Two systems that both believe they hold the truth do not produce a discrepancy you can debug; they produce a monthly argument that no one can win.

SKILL.md

Finance Expert

Rule 0 — the ledger of record already exists

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