Fair Value MCP Server

IFRS measurement, residual income and non-financial fair value

calculate_residual

Read-onlyIdempotent

Calculates residual income, justified price-to-book, inventory/development residuals, and other IFRS/HKFRS measurements from one selected method and its required inputs.

Instructions

IFRS/HKFRS measurement engine. Compute goodwill and purchase-price allocation, impairment (IAS 36), inventory net realisable value, held-for-sale, debt waterfalls, cap tables, sum-of-the-parts and SPAC redemption; residual income and justified price-to-book; and non-financial asset fair value: investment property (IAS 40 / HKAS 40), PP&E revaluation via depreciated replacement cost (IAS 16) and biological assets at fair value less costs to sell (IAS 41). Use this for accounting-basis measurement of assets and equity; for going-concern cash flow use calculate_dcf and for peer multiples use calculate_market_multiple. Methods: goodwill: purchase_price, fair_value_net_identifiable_assets; ppa: purchase_price, tangible_assets_fv, identified_intangibles_fv; impairment_fvlcd: carrying_value, fair_value_less_costs_to_dispose; impairment_viu: carrying_value, value_in_use; inventory_nrv: carrying_value, net_realisable_value; held_for_sale: carrying_value, fair_value_less_costs_to_sell; debt_waterfall/cap_table: enterprise_value, claims; sotp: segments, net_debt, holding_discount; spac_redemption: trust_cash, shares_outstanding, redemption_price; investment_property: noi, cap_rate; ppe_revaluation: replacement_cost, accumulated_depreciation; biological_asset: expected_price, quantity, costs_to_sell; residual_income: book_value, net_income, cost_equity; justified_pb: roe, cost_equity, growth_rate; relief_from_royalty: revenue, royalty_rate, discount_rate, periods; mpeem: cash_flows, contributory_charges, discount_rate; with_without: with_cash_flows, without_cash_flows, discount_rate; recoverable_amount: fair_value_less_costs_to_dispose, value_in_use; liability_fulfilment: fulfilment_costs, mark_up, discount_rate; inventory_residual: selling_price, costs_to_complete, profit_allowance; development_residual: gross_development_value, development_costs, developer_profit. Supply exactly one method with its declared inputs (no defaults). An unknown method, a missing input, or an extra field returns an error envelope (code INVALID_ARGUMENT) instead of raising.

Input Schema

TableJSON Schema

Name	Required	Description
`noi`	No	Net operating income of the property (IAS 40).
`roe`	No	Return on equity (decimal).
`claims`	No	Ordered claims [{name, amount, priority}] for a waterfall.
`method`	Yes	Formula to apply; the tool description lists the exact inputs each value requires.
`mark_up`	No	Reasonable mark-up on fulfilment costs (decimal, IVS 220 Bottom-Up).
`periods`	No	Number of periods n (>=1).
`revenue`	No	Base-year revenue in reporting currency.
`cap_rate`	No	Capitalisation rate as a decimal (0.06 = 6%).
`net_debt`	No	Total debt minus cash and equivalents.
`quantity`	No	Number of units (biological assets).
`segments`	No	Segments [{name, value}] for a sum-of-the-parts.
`book_value`	No	Book value of equity in reporting currency.
`cash_flows`	No	Projected cash flows in reporting currency, indexed t=1..n.
`net_income`	No	Net income in reporting currency.
`trust_cash`	No	SPAC trust cash available for redemption.
`cost_equity`	No	Cost of equity as a decimal (0.12 = 12%).
`growth_rate`	No	Periodic growth rate as a decimal (0.03 = 3%).
`royalty_rate`	No	Royalty rate as a decimal (0.05 = 5% of revenue).
`value_in_use`	No	Value in use in reporting currency.
`costs_to_sell`	No	Incremental costs to sell / dispose (IAS 41).
`discount_rate`	No	Discount rate as a decimal (0.10 = 10%); pre-tax when method=viu_pre_tax.
`selling_price`	No	Estimated selling price of the finished inventory (IVS 230 top-down).
`carrying_value`	No	Carrying amount before the test.
`expected_price`	No	Expected market price per biological-asset unit (IAS 41).
`purchase_price`	No	Consideration transferred in reporting currency.
`with_cash_flows`	No	After-tax cash flows with the asset in use (IVS 210 with-and-without).
`developer_profit`	No	Required developer's profit/risk allowance (IVS 410).
`enterprise_value`	No	Enterprise value distributed across claims.
`fulfilment_costs`	No	Costs required to fulfil the performance obligation per period (IVS 220 Bottom-Up).
`holding_discount`	No	Holding-company discount as a decimal.
`profit_allowance`	No	Estimated profit allowance on the completion/disposal effort.
`redemption_price`	No	SPAC redemption price per share.
`replacement_cost`	No	Depreciated-replacement-cost gross value of PP&E (IAS 16).
`costs_to_complete`	No	Remaining costs to complete work-in-process inventory (IVS 230).
`development_costs`	No	All known/anticipated costs to complete the development.
`shares_outstanding`	No	Shares outstanding.
`tangible_assets_fv`	No	Fair value of tangible assets.
`without_cash_flows`	No	After-tax cash flows absent the asset (IVS 210 with-and-without), aligned with with_cash_flows.
`contributory_charges`	No	Contributory-asset charges (economic rent) per period, aligned with cash_flows (IVS 210 MPEEM).
`net_realisable_value`	No	Estimated NRV in reporting currency.
`gross_development_value`	No	Anticipated value of the completed development (IVS 410 residual method).
`accumulated_depreciation`	No	Accumulated depreciation to deduct (IAS 16).
`identified_intangibles_fv`	No	Fair value of separately identified intangibles.
`fair_value_less_costs_to_sell`	No	FV less costs to sell in reporting currency.
`fair_value_less_costs_to_dispose`	No	FVLCD in reporting currency.
`fair_value_net_identifiable_assets`	No	Fair value of net identifiable assets.

Output Schema

TableJSON Schema

Name	Required	Description
`error`	No	Error detail, present only when status='error'.
`steps`	No	Ordered computation steps, when the method reports them.
`value`	No	Primary result: a number for scalar methods, an object for valuation methods.
`method`	No	Method or tool name that produced the result.
`status`	Yes	'ok' on success, 'error' on failure.
`ticker`	No	Ticker the result pertains to, when applicable.
`assumptions`	No	Inputs and assumptions used, echoed for traceability.
`formula_ref`	No	Formula or standards reference for the method.
`data_timestamp`	No	ISO-8601 UTC timestamp of the underlying data, when fetched.

Schema Changelog

Changes observed during successful MCP inspections.

Changed1 schema field changedv0.2.6Oct 7, 2026

changedInput schema / properties / method / description

Previous value: -"Formula to apply; each value lists its own required inputs in the description."New value: +"Formula to apply; the tool description lists the exact inputs each value requires."

Addedv0.2.5Oct 4, 2026

TDQS

A4.6/5.0

Behavior4/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations already declare readOnly/idempotent/non-destructive, so the safety profile is covered. The description adds real behavioral context beyond that: no defaults are applied, and an unknown method, missing input, or extra field returns an error envelope with code INVALID_ARGUMENT rather than raising. It does not discuss magnitude/precision of results, but with annotations plus an output schema that gap is minor.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Front-loaded correctly: purpose, then routing guidance, then the method-to-inputs table. The length is justified by 22 methods and 46 parameters, and every clause carries information, but the single run-on sentence with semicolon-delimited clauses is hard to scan and could be structured as a list.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

For a high-complexity dispatcher with an output schema already present, the description supplies the two things an agent actually needs: the method enum's input contract and the strict-failure behavior. Nothing required to invoke it correctly is missing.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so per-field meanings are already documented and the baseline would be 3. The description exceeds that by mapping each of the 22 enum methods to its exact required input set (e.g. 'impairment_viu: carrying_value, value_in_use'), which is cross-parameter semantics the schema cannot express — essential given 46 optional-looking fields.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

Opens with a specific verb+resource ('IFRS/HKFRS measurement engine') and enumerates the exact measurement domains covered (goodwill/PPA, IAS 36 impairment, IAS 40 investment property, IAS 16 revaluation, IAS 41 biological assets, residual income, etc.). It explicitly names sibling tools it is not (calculate_dcf for going-concern cash flow, calculate_market_multiple for peer multiples), so an agent can route without opening schemas.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines5/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

'Use this for accounting-basis measurement of assets and equity; for going-concern cash flow use calculate_dcf and for peer multiples use calculate_market_multiple' gives an explicit when-to-use plus named alternatives and the condition that selects each. It also states the invocation contract ('supply exactly one method with its declared inputs'), removing ambiguity about how to call it.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.

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