Hire an AI factoring and supplier-finance cash-flow reviewer

Everything it can hand back

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

• Operating cash on a look-through timing basis, with reported cash flow beside it
• Net debt with supplier-finance balances counted as debt, and the reported figure beside it
• Working capital investment with acquisitions and currency moves taken out
• One cash story where no effect is counted twice
• Missing facts and the checks that could not run

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 operating cash flow jumped and its notes mention selling receivables or a factor.

• Step 1 factoring timing. Reported operating cash, the timing gain from factor advances, fees kept as costs, and adjusted operating cash.
• Step 2 supplier finance. Net debt and operating payables with the supplier-finance balance moved once, beside the reported figures.
• Step 3 working capital. Operating investment after acquisitions and currency moves, with its signed cash effect.
• One cash story. Reported and adjusted cash side by side, with each effect counted once.
• MISSING and CHECKS MISSED. Every gap and the line it stops, and every check that failed or could not run.

How the work is checked

• Reported figures stay visible beside every analytical figure, and each financing effect is adjusted once.
• Cash movements and balance movements are never mixed, and analytical reclassifications keep total liabilities unchanged.
• Trace each material input to its source, date, currency, scale, sign and reporting period. Retain unresolved MISSING: lines.
• Reconcile opening balances, additions, deductions and closing balances for each step.
• 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

• Factoring cash-flow timing bridge. Finds the factor's advances that sit inside operating cash and the customer receipts paid to the factor. Swaps one for the other for a timing view. Keeps real fees as costs and reported cash flow beside the result. Hands step 2 the adjusted operating cash.
• Supplier finance leverage bridge. Adds the supplier-finance balance to debt and takes it out of operating payables in a labelled scenario. Deducts the same cash once. Total liabilities do not change. Hands step 3 the operating payables it used.
• Noncash working-capital bridge. Takes the change in operating balances and removes acquisitions, currency effects and other noncash moves. What is left is the real investment. It uses reported balances only, so factoring and supplier finance are not adjusted again.

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 separate-financing-effects-from-operating-cash 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/separate-financing-effects-from-operating-cash/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 cash flow statement, with reported cash from operations (from the annual report)
• Factoring records: advances from the factor and customer receipts paid to it, for the same period and the same set of invoices sold to the factor (from the notes or company records)
• Supplier-finance balances and payment terms (from the notes)
• Opening and closing operating balances, plus acquisition, currency and other noncash movements (from the notes)
• Debt and cash at the same date, with the currency, scale and period

Helpful context (optional)

• Factor statements for the same period and pool as the advances.
• The note on supplier finance, with balances and payment terms.
• A named reviewer who knows the accounts.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a workbook with inputs, formulas and checks you can click into. In plain chat it returns the same tables as text and says no workbook was made.
• The company's annual report: The notes on receivables sold and supplier finance hold the figures. Use the report itself, not a summary.
• 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

• Factoring and supplier-finance cash-flow reviewer: Share financing terms, cash records and operating accounts. Get reported and analyst cash-flow views with debt effects and source gaps.
  • Operating cash on a look-through timing basis, with reported cash flow beside it
  • Net debt with supplier-finance balances counted as debt, and the reported figure beside it
  • Working capital investment with acquisitions and currency moves taken out
  • One cash story where no effect is counted twice
  • Missing facts and the checks that could not run
• Invoice financing cash flow checker: Share operating cash and matched invoice-financing records. See how early advances changed the timing of reported cash.
  • The cash pulled forward, as advances less matched customer receipts
  • An analytical operating cash figure beside the reported one
  • Fees shown as real costs, not removed
  • Sources, assumptions and a list of anything missing
  • An editable workbook, if your AI can make spreadsheet files
• Supplier financing debt scenario checker: Share debt, cash and supplier-finance balances. See a debt-like scenario beside the reported balance-sheet treatment.
  • A bridge from reported net debt to adjusted net debt
  • Trade payables before and after the move
  • A check that total liabilities did not change
  • An editable workbook and a list of missing inputs
  • The checks that did not run
• Working capital cash change checker: Share working capital and noncash changes. Find the cash used after removing takeover, currency and write-off effects.
  • The operating investment in working capital for the period, and the matching cash-flow effect with its sign.
  • An editable workbook of the working capital investment, with its inputs, formulas and test cases to rerun.
  • A tie-out of the balance change and the noncash movements, 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 operating cash flow jumped and its notes mention selling receivables or a factor.
• The notes show supplier finance, also called reverse factoring, and you want net debt with it counted.
• Working capital moved a lot in a year with an acquisition or a big currency swing.
• You are comparing two companies and one uses factoring while the other does not.

Limits to check before starting

• The company has no factoring or supplier finance. Use Working capital and cash tax checker.
• You want a cash forecast for your own business. This reads reports for past years.
• You need a ruling on whether a deal is a sale or a loan. That takes an accounting review.
• You want earnings per share, not cash. Use Adjusted EPS and comprehensive income checker.

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 workflow pack and give it to an AI that can read files, such as Claude, ChatGPT or Gemini. Pick one that can make spreadsheets if you want a workbook.
• Attach the annual report pages, the notes on factoring and supplier finance, and any factor statements. Say the currency, scale and period.
• After step 1, check that the factor's advances were swapped for receipts from the same period and pool, and that fees stayed as costs.
• After step 2, check each supplier-finance balance moved from payables to debt once, and that total liabilities did not change.
• After step 3, check the same effect was not adjusted twice. Fill every MISSING line before anyone relies on it. Nothing here pays, sends or files anything.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/separate-financing-effects-from-operating-cash 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.