valuation-updater

# Valuation Updater ## Overview The Valuation Updater skill supports periodic marking of portfolio positions to fair value in accordance with ASC 820 and IPEV guidelines. It ensures consistent, defensible valuations for fund reporting and LP communications. ## Capabilities ### Fair Value Assessment - Assess fair value using multiple approaches - Apply appropriate valuation methodologies - Document valuation rationale - Support valuation committee process ### Methodology Application - Apply market approach (comparables, transactions) - Apply income approach (DCF where appropriate) - Use calibration from recent rounds - Handle convertible instrument valuations ### Documentation Generation - Generate valuation memos - Document key assumptions - Support audit requirements - Maintain valuation audit trail ### Portfolio-Level Review - Aggregate portfolio valuations - Calculate NAV impacts - Track valuation changes over time - Identify outliers for review ## Usage ### Update Company Valuation ``` Input: Company data, recent developments Process: Apply valuation methodology Output: Fair value estimate, documentation ``` ### Apply Calibration ``` Input: Recent transaction, prior valuation Process: Calibrate to new price point Output: Calibrated valuation, back-test ``` ### Generate Valuation Memo ``` Input: Valuation analysis, assumptions Process: Create documentation Output: Valuation memo for audit/committee ``` ### Review Portfolio Valuations ``` Input: Portfolio-wide v...