Hire an AI share buyback and dividend reviewer

Everything it can hand back

Your task sets the actual outputs. The specialist picks the methods that cover them.

• A change register. Each buyback, dividend or equity change shows its source, its date and its effect.
• A buyback EPS bridge. Shares retired and earnings lost on the cash used are split out.
• A payout cover schedule. It shows whether free cash flow covered dividends and net buybacks, or what had to be funded.
• A book value per share roll-forward, with the effect of the numerator and the share count shown apart
• Reviewer questions for anything missing, plus MISSING lines, checks that could not run and a record for next time

How it does the job well

• Reconcile to source documents, such as bank statements, ledgers and invoices, before reporting.
• Show the calculation, inputs and period for every figure.
• Label actuals, estimates and forecasts clearly.
• Send tax, legal and regulatory questions to a qualified professional.

Mistakes it avoids

• Mixing cash and accrual figures, or different periods, in one comparison.
• Rounding or formula errors that do not tie back to totals.
• Giving personal investment advice.

What a good result looks like

An example, not your task: A company's annual report shows new repurchase and dividend figures, and you want to know what was actually spent.

• Changed since last review. Each new repurchase, dividend, share issue or equity change, with its filing page and date.
• Buyback EPS bridge. Shares retired, income lost on the cash used, and EPS before and after. It does not say the buyback created value.
• Payout cover schedule. Dividends plus net buybacks against free cash flow, showing the cash kept or the gap that was funded.
• Book value per share roll-forward. Opening equity to closing equity, divided by closing shares. The equity effect and the share effect are shown apart.
• Dividend reinvestment (only with a statement). Net dividend cash divided by the actual reinvestment price, giving the shares acquired.
• Pending authorizations. Buybacks that were approved but not executed, kept out of every cash figure.

How the work is checked

• Executed cash and shares tie to the source records and to equity. Authorized-only amounts are held as pending.
• Dividends, buybacks and new share cash feed the cover schedule and book value once each. No cash or debt is counted twice.
• EPS accretion is shown apart from value creation. No view on value or fair price is given.
• Reinvestment is used only for an actual statement or a labelled scenario.
• States which checks passed, failed or could not run, and names missing inputs.

These checks have not been run against a model yet. Your AI uses them to check its own work.

Capabilities

• Compares with the last review. Reads the saved record if it belongs to this company, or sets a first baseline. Compares the filing date, periods, currency and share definitions with the record. If nothing changed and no review is due, it says so and stops.
• Separates executed from authorized. An authorization with no executions stays pending. Only repurchases with a date, price and cash amount count as cash spent.
• Builds the buyback EPS bridge. Shares retired are cash spent divided by the price paid. It takes off the after-tax income lost on that cash, then ties lower earnings and fewer weighted shares to EPS. Timing and costs stay separate.
• Tests payout cover. Adds dividends to executed buybacks, takes off cash from new shares, and compares the total with free cash flow to shareholders. It shows the cash kept or the gap that had to be funded, and checks debt and cash moves so nothing is counted twice.
• Rolls book value per share forward. Uses the parent's common equity, not total equity. Adds profit, other comprehensive income and new share cash, and takes off dividends and buyback cash. It then divides by the real closing shares and splits the equity effect from the share-count effect.
• Checks reinvestment and saves the record. Only with a real reinvestment statement, it divides net dividend cash by the actual reinvestment price. It then writes a short record for next time and keeps the old one.

How the role works

1. Checks your task, context and available tools.
2. Picks the methods needed and prepares a work plan.
3. Carries out supported tasks, with each method's limits and review gates.
4. Checks the real deliverables and corrects supported faults.
5. Hands back files, evidence and unresolved gaps.

Your specialist's working setup

Download the base specialist without a task form or account. README.md and SETUP.md explain how to use the folder. SOUL.md defines its scope. INTAKE.md asks missing questions inside your AI. PLAYBOOK.md, SKILLS.md, BEST_PRACTICES.md, CHECKS.md and HANDOFF.md guide the work and its checked deliverables.

Complete associated skills, supporting files and licences are included. Choose only the methods needed for the actual task. Keep context, working files and accepted feedback in your AI project.

Use this specialist through MCP or the API

Call prepare_specialist with role_id issuer-capital-distribution-review-assistant only. No task is required to load it. Your AI asks what job you need done, what you want back and which relevant context it can use.

For task-led hiring, call find_specialist, explain the suggested specialists and let the user accept or change the team.

Complete ZIP: Download base specialist. API: GET /api/v1/specialists/issuer-capital-distribution-review-assistant/pack. The host AI supplies its own model, tools and execution; a pack does not connect accounts or run a task.

Inputs and helpful context

The specialist starts from the task brief. Only active methods require their inputs.

For the primary method, when used

• The new dated filing with the cash flow statement, equity statement and the note on share repurchases (from the company's results page)
• Buyback records by period: shares bought, the price paid and the cash spent (from the repurchase table in the filing)
• Dividends paid per share and in total, and cash received from new share issues
• The free cash flow to shareholders figure, with how it was defined (from the filing, or your own model)
• The reporting date, currency, scale and accounting basis, and your materiality threshold
• Your last accepted model and its review log (optional on a first run)
• A shareholder dividend reinvestment statement (optional, only if you want that step)
• The record from the last review, pasted in (optional on a first run)

Helpful context (optional)

• The company's own repurchase table, with dates, shares and prices, not a summary.
• The statement of changes in equity, so book value per share can be tied to the balance sheet.
• A named reviewer who knows the filings and will answer the questions it raises.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a workbook with inputs and formulas you can click into, and can save the record file. In plain chat it returns the same tables as text.
• The company's filing page: Gives the dated repurchase table, cash flow statement and equity statement, each with a page you can cite.
• A spreadsheet engine and file-capable AI: Builds linked schedules, recalculates them and reopens the saved file. In plain chat you get the same tables as text.
• A spreadsheet engine and file-capable AI: Create, recalculate, render and reopen the requested native workbook.
• Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs.

Functions and deliverables

• Share buyback and dividend reviewer: Match actual buybacks and dividends with cash and share records. Separate approved plans from completed payments.
  • A change register. Each buyback, dividend or equity change shows its source, its date and its effect.
  • A buyback EPS bridge. Shares retired and earnings lost on the cash used are split out.
  • A payout cover schedule. It shows whether free cash flow covered dividends and net buybacks, or what had to be funded.
  • A book value per share roll-forward, with the effect of the numerator and the share count shown apart
  • Reviewer questions for anything missing, plus MISSING lines, checks that could not run and a record for next time
• Share buyback accounting checker: Share executed buybacks, share records and cash-flow schedules. Get linked checks of earnings per share, distribution funding and closing book value.
  • EPS before and after the buyback, with the lost income shown
  • Total payout against FCFE, and the cash retained or the funding needed
  • A common equity roll-forward and book value per share
  • A list of gaps and anything that needs a separate schedule
• Dividend reinvestment calculator: Share dividend and share purchase details. Compare shares and final value with a cash-held alternative.
  • The dividend cash, net cash and shares added.
  • Your ending value next to the keep-the-cash case.
  • An editable spreadsheet with live formulas.
  • A list of missing inputs and checks that did not run.
• Shareholder payout cash checker: Share dividends, buybacks and cash available to owners. Check whether payouts exceed the period's equity cash flow.
  • A bridge from net distributions to FCFE, with the surplus or shortfall
  • An editable workbook with inputs, formulas and test cases to rerun
  • A cash tie-out, the inputs still missing and the checks that ran
• me.md builder: Answer a few questions, or let your AI use what it remembers. Get one private file that tells any AI who you are.
  • One me.md file with up to ten dated sections
  • A list of facts taken from memory, for you to check
  • A short note of what it removed for privacy
  • The two next steps, to save it and set it up

Tasks you can use it for

• A company's annual report shows new repurchase and dividend figures, and you want to know what was actually spent.
• EPS rose after a buyback and you want to split the effect of fewer shares from the earnings lost on the cash used.
• You want to know if dividends and buybacks together were covered by the cash the company earned, or if it had to borrow.
• Book value per share changed and you want to know how much came from buybacks, dividends and profit.

Limits to check before starting

• You want to know if a buyback is good value or at a fair price. It checks the arithmetic and gives no view on value.
• You only want the EPS effect of one buyback. Use the Cash buyback EPS checker.
• You only want to know if cash flow covers dividends and buybacks. Use the Shareholder payout cash checker.
• You only want a book value per share roll-forward. Use the Book value per share calculator.
• A split, option or convertible changed your share count. Use the EPS and share count reviewer.

Best way to use this role

Give it one clear outcome, the actual files and a definition of done. Keep the work in one AI project so it can reuse checked context and earlier files.

• Download the pack and give it to an AI that can read files, such as Claude, ChatGPT or Gemini. For a workbook, pick one that can create spreadsheets. In plain chat it returns the same tables as text.
• Say whether this is the first run. If not, paste the record from last time and attach the last accepted model. Then attach the new filing and the repurchase table, and give your threshold, currency and scale.
• Read "changed since last review" first. Check each repurchase, dividend and issue figure against the page of the filing it came from.
• Check that only executed buybacks count as cash. Check that shares retired equal cash spent divided by the price paid.
• Check that dividends plus buybacks less new share cash, compared with free cash flow, leave a surplus or a funded gap. Then check that closing equity divided by closing shares gives the book value per share.
• Answer the questions or leave them marked MISSING. Nothing is filed, sent or traded.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/issuer-capital-distribution-review-assistant for its role instructions and pinned sources.

This is a prepared AI role. No task has run. Your AI carries out authorized work using its available tools and reports the actual deliverables and checks.