Use when a calculator, financial model, investor memo, due diligence report, risk review, dashboard, or client-facing explanation needs clear distinctions between accounting and finance concepts such as cash flow vs profit, EBIT vs EBITDA, CapEx vs OpEx, debt vs equity, market value vs book value, ROI vs ROE, assets vs liabilities, and accounting vs finance.
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Use this skill to prevent conceptual confusion in financial tools, due diligence reports, risk screens, calculators, and client explanations. It is a public/portable glossary layer, not a substitute for a full financial model audit.
This file is self-contained for loaders that read only SKILL.md. If calculator/model integrity skills are available, use them too when building or verifying numbers; otherwise apply the checks below directly.
Do not let a polished interface or memo blur financial categories. If two concepts are different, label them differently and make the model/report show the difference.
Cash flow vs Profit: cash flow is timing of cash in/out; profit is accounting result after expenses. A profitable model can have cash stress; positive cash flow is not automatically approved dividends.EBIT vs EBITDA: EBIT includes depreciation/amortization impact; EBITDA excludes interest, taxes, depreciation, and amortization. EBITDA is not free cash flow.CapEx vs OpEx: CapEx purchases long-term assets and affects cash at purchase; OpEx supports ongoing operations and affects current-period operating result.Debt vs Equity: debt has repayment/interest obligations; equity shares ownership/risk/upside and usually has no fixed repayment obligation.Market value vs Book value: market value reflects perceived/current value; book value reflects accounting carrying value.Assets vs Liabilities: assets generate or preserve value; liabilities require future settlement.ROI vs ROE: ROI measures return on an investment/project; ROE measures return generated on shareholder equity.Accounting vs Finance: accounting records and reports past/current transactions; finance models decisions, risk, capital allocation, and future value.When reviewing a model or dashboard, ask:
Use this structure:
Example:
EBITDA is operating performance before interest, taxes, depreciation and amortization. It is not cash available for distribution, because debt service, reserves, reinvestment and taxes may still reduce cash. In this calculator, EBITDA is an operating metric; cash available and distributions are separate outputs.
This skill is safe for public explanations and generic client deliverables. It must not include confidential facts, client-specific negotiation strategy, or final accounting, tax, legal, or investment advice.
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Public-safe preliminary screen for challenges to the impartiality of an AI evaluator, LLM-as-a-judge, decision-support agent, or adjudicative system based on prior outputs, suspected bias, unstable reasoning, or self-reinforcing memory. Use when asked whether an AI should be recused, disqualified, replaced, audited, or escalated. Does not decide real cases or claim that human judicial-recusal doctrine automatically applies.
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Creates an Agent Authority Charter for enterprise or regulated AI agents before deployment. Use this Skill when a user needs to define what an AI agent is allowed to do, who delegated authority to it, what actions are permitted or prohibited, when human approval is required, what evidence must be preserved, and how the agent can be suspended, revoked, or escalated.
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EU AI Act Knowledge Engine — authoritative regulatory Q&A grounded in 70 official EU source documents (including the 2026 Commission draft guidelines on Art. 6 high-risk classification — general principles, Annex I, Annex III). Answers any question about the AI Act with article-level citations from the full regulation text, Commission guidelines, EDPB/EDPS opinions, codes of practice, harmonised standards, FRIA guides, incident templates, and sector-specific guidance. This skill should be used when the user asks about the "EU AI Act", "AI Act regulation", "Regulation 2024/1689", "KI-Verordnung", asks to "explain an AI Act article", "what does Article X say", "AI Act requirements", "AI Act penalties", "AI Act timeline", "GPAI obligations", "high-risk AI", "prohibited AI practices", "AI Act and GDPR", "fundamental rights impact assessment", "AI Act standards", "AI Act national implementation", "AI literacy", "serious incident reporting", "Digital Omnibus", "AI regulatory sandbox", or any question about EU artificial intelligence regulation. Also triggers on German terms: "KI-Gesetz", "KI-Verordnung", "Hochrisiko-KI", "KI-Kompetenz", "Grundrechte-Folgenabschaetzung", "GPAI-Verhaltenskodex". For assessment workflows that produce a classification decision rather than a knowledge answer, offer to run a structured risk-tier classification in-session.
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This skill builds a structured audit trail of an AI-assisted task: what the tool was asked to do, what materials it was given, what it produced, how the output was verified, and what was ultimately relied upon. It documents the workflow for supervision and later review without ruling on privilege or disclosure, so the record stays accurate rather than self-serving.
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Use this skill when the user wants an AI governance, legal-risk, privacy, compliance, procurement, or vendor-risk review of an internal AI use case, an AI product feature, an LLM workflow, or a third-party AI vendor. The skill asks intake and clarifying questions first when facts or evidence are missing, identifies required documentation and missing evidence, maps the use case to AI governance frameworks and applicable legal domains, and produces a preliminary or final governance review with scorecards, findings, owners, remediation actions, and follow-up questions.
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Turn an interpretive-ambiguity audit of a legal text — contract, statute, regulation, or judicial opinion — into a polished deliverable. Produces a multi-page website (default), a single-page interactive site, a Microsoft Word document, a PowerPoint deck, or a LaTeX/PDF. Use whenever a user has a stress-test result, ambiguity audit, or "where will this be litigated" scenarios and wants to publish, present, or share them. Triggers on "publish the audit," "make a report from this," "turn this into a website / deck / brief / Word doc," "make a Netlify site," "build slides of these ambiguities," "render the scenarios," "package this stress test," "produce a LaTeX version," and similar. Pairs with the ambiguity-stress-test skill (the underlying analysis) but works on any structured or semi-structured ambiguity analysis. Visual design is opinionated but the user can override colors, fonts, and brand label. Most formats need Python and a writable filesystem; single-file HTML works where the host has neither.
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