Load context
On first use: Read ../../CLAUDE.md to obtain scenario-level configuration (disclosure standards/disclosure deadlines/approval process).
/disclosure-management — Disclosure Management
Examples
→ Example: The user says "Before the quarterly earnings announcement, we need to confirm the completeness of disclosure information; help me go through the checklist," and the system should invoke this skill to perform a pre-disclosure completeness check.
→ Example: The user says "This announcement has an additional ESG section compared with the last one; does it need to go through any approval process?" and the system should invoke this skill to confirm the approval requirements for the newly added disclosure content.
→ Example: The user says "A media outlet called to ask about our restructuring progress; can we disclose it?" and the system should invoke this skill to assess the disclosure boundaries for media inquiries.
Step 1: Confirm the list of disclosable matters
Obtain disclosable matters from [ERP]:
□ 监控期间：[YYYY年MM月]
□ 披露类型：[关联交易/担保/借款/全部]
□ 应披露事项合计：[X] 项
□ 按类型分布：
□ 关联交易：[X] 项 — 金额 [XXX万]
□ 担保：[X] 项 — 金额 [XXX万]
□ 借款：[X] 项 — 金额 [XXX万]
□ 重大合同：[X] 项
□ 其他：[X] 项
Step 2: Verify disclosure thresholds
Determine whether matters meet disclosure standards:
□ 关联交易披露阈值：[X] 万 或 净资产 [X]%
□ 担保披露阈值：[X] 万 或 净资产 [X]%
□ 借款披露阈值：[X] 万 或 净资产 [X]%
□ 关联交易：
□ [事项A]：[XXX万] — 是否达阈值 [✅ 是 / ⚠️ 否]
□ [事项B]：[XXX万] — 是否达阈值 [✅ 是 / ⚠️ 否]
□ 担保：
□ [事项A]：[XXX万] — 是否达阈值 [✅ 是 / ⚠️ 否]
□ 借款：
□ [事项A]：[XXX万] — 是否达阈值 [✅ 是 / ⚠️ 否]
□ 须披露事项：[X] 项
□ 不须披露事项：[X] 项（未达阈值）
Step 3: Track disclosure status
Track disclosed and pending disclosure matters:
□ 须披露事项：[X] 项
□ 已披露：[X] 项
□ 待披露：[X] 项
□ 逾期未披露：[X] 项
□ 待披露事项：
□ [事项A] — 金额 [XXX万] — 应披露日 [YYYY-MM-DD] — 状态 [待披露]
□ [事项B] — 金额 [XXX万] — 应披露日 [YYYY-MM-DD] — 状态 [待披露]
□ 逾期未披露事项：
□ [事项A] — 金额 [XXX万] — 应披露日 [YYYY-MM-DD] — 延误 [X] 天
□ 延误原因：[...]
□ 合规风险：[🔴 高 — 须立即披露]
Step 4: Verify completeness of disclosure content
Verify whether the content of disclosed matters is complete:
□ 已披露事项：[X] 项
□ 披露内容核查：
□ [事项A] — 披露完整 [✅ / ⚠️ 缺失 X 项]
□ [事项B] — 披露完整 [✅ / ⚠️ 缺失 X 项]
□ 披露缺失项（如有）：
□ 缺失项1：[描述] — 须补充 [✅/⚠️]
□ 缺失项2：[描述] — 须补充 [✅/⚠️]
Step 5: Generate disclosure management report
═══════════════════════════════════════
披露管理报告
监控期间：[YYYY年MM月]
披露类型：[关联交易/担保/借款/全部]
报告日期：[YYYY-MM-DD]
═══════════════════════════════════════
【一、应披露事项概况】
□ 应披露事项总数：[X] 项
□ 金额合计：[XXX万]
□ 类型分布：
□ 关联交易：[X] 项 — [XXX万]
□ 担保：[X] 项 — [XXX万]
□ 借款：[X] 项 — [XXX万]
□ 重大合同：[X] 项
□ 其他：[X] 项
【二、披露阈值判断】
□ 须披露事项：[X] 项
□ 未达阈值事项：[X] 项
□ 阈值标准：
□ 关联交易：[X] 万 或 净资产 [X]%
□ 担保：[X] 万 或 净资产 [X]%
□ 借款：[X] 万 或 净资产 [X]%
【三、披露状态跟踪】
□ 已披露：[X] 项
□ 待披露：[X] 项
□ 逾期未披露：[X] 项
□ 逾期未披露项：
□ [事项A] — 金额 [XXX万] — 应披露日 [YYYY-MM-DD] — 延误 [X] 天
- 延误原因：[...]
- 合规风险：[🔴 高]
□ 待披露项：
□ [事项A] — 金额 [XXX万] — 应披露日 [YYYY-MM-DD] — 剩余 [X] 天
- 披露文件状态：[起草中/审批中/待披露]
【四、披露内容完整性】
□ 已披露内容核查：
□ 披露完整：[X] 项
□ 存在缺失：[X] 项
□ 缺失项（如有）：
□ [缺失项A] — 须补充 [✅/⚠️]
【五、披露合规评估】
□ 整体合规性：[✅ 合规 / ⚠️ 存在风险 / 🔴 不合规]
□ 合规风险项：
□ [风险项A] — [描述] — 建议 [立即披露/补充披露]
□ 须立即处理项：
□ [事项A] — [建议]
【六、待跟进事项】
□ 须立即披露：[X] 项
□ 须补充披露：[X] 项
□ 须完善内控：[X] 项
═══════════════════════════════════════
置信度：[✅ 高 / ⚠️ 中 / 🔴 低]
数据来源：[ERP] / [DIS]
═══════════════════════════════════════
Escalation trigger conditions
- Any overdue undisclosed matter must be escalated immediately to the CFO/CEO
- Serious omissions in disclosure content must be escalated to the CFO
- Anything that may affect listed company information disclosure must be escalated immediately
Finance Skills — disclosure-management atomic skill