Babysitter valuation-updater

Marks portfolio positions to fair value per ASC 820/IPEV guidelines

install

source · Clone the upstream repo

git clone https://github.com/a5c-ai/babysitter

Claude Code · Install into ~/.claude/skills/

T=$(mktemp -d) && git clone --depth=1 https://github.com/a5c-ai/babysitter "$T" && mkdir -p ~/.claude/skills && cp -r "$T/library/specializations/domains/business/venture-capital/skills/valuation-updater" ~/.claude/skills/a5c-ai-babysitter-valuation-updater && rm -rf "$T"

manifest: library/specializations/domains/business/venture-capital/skills/valuation-updater/SKILL.md

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 valuation data
Process: Aggregate, identify issues
Output: Portfolio valuation summary

Valuation Hierarchy

Level	Inputs	Approach
Level 1	Quoted prices	Public market prices
Level 2	Observable inputs	Comparable transactions
Level 3	Unobservable inputs	DCF, option pricing

Integration Points

Quarterly Portfolio Reporting: Valuation for reporting
Waterfall Calculator: Values for distributions
KPI Aggregator: Company data for valuation
Fund Accountant (Agent): Support accounting

Valuation Methodologies

Method	Application
Calibration	Recent rounds, secondary transactions
Market Multiples	Comparable company/transaction
DCF	Cash flow positive companies
Option Pricing	Early stage, convertibles
Milestone	Pre-revenue companies

Best Practices

Follow ASC 820 and IPEV guidance
Use calibration as primary method where applicable
Document all significant assumptions
Maintain consistent methodology application
Support audit with complete documentation