feat(optional-skills): port Anthropic financial-services skills as optional finance bundle (NousResearch#21180)

Adds 7 optional skills under optional-skills/finance/ adapted from
anthropics/financial-services (Apache-2.0):

  excel-author        — openpyxl conventions: blue/black/green cells,
                        formulas over hardcodes, named ranges, balance
                        checks, sensitivity tables. Ships recalc.py.
  pptx-author         — python-pptx for model-backed decks (pitch,
                        IC memo, earnings note) that bind every number
                        to a source workbook cell.
  dcf-model           — institutional DCF (49KB skill): projections,
                        WACC, terminal value, Bear/Base/Bull scenarios,
                        5x5 sensitivity tables. Ships validate_dcf.py.
  comps-analysis      — comparable company analysis: operating metrics,
                        multiples, statistical benchmarking.
  lbo-model           — leveraged buyout: S&U, debt schedule, cash
                        sweep, exit multiple, IRR/MOIC sensitivity.
  3-statement-model   — fully-integrated IS/BS/CF with balance-check
                        plugs. Ships references/ for formatting,
                        formulas, SEC filings.
  merger-model        — accretion/dilution analysis for M&A.

All seven are optional (not active by default). Users install via
'hermes skills install official/finance/<skill>'.

Hermesification:
- Stripped every Office JS / Office Add-in / mcp__office__*
  branch — skills assume headless openpyxl only.
- Replaced Cowork MCP data-source instructions with 'MCP first (via
  native-mcp), fall back to web_search/web_extract against SEC EDGAR
  and user-provided data'.
- Swapped Claude tool references (Bash, Read, Write, Edit, mcp__*)
  for Hermes-native equivalents and Python library calls.
- Canonical Hermes frontmatter (name/description/version/author/
  license/metadata.hermes.{tags,related_skills}).
- Descriptions tightened to 187-238 chars, trigger-first.
- Attribution preserved: author field credits 'Anthropic (adapted by
  Nous Research)', license: Apache-2.0, each SKILL.md links back to
  the upstream source directory.

Verification:
- All 7 discovered by OptionalSkillSource with source_id='official'
- Bundle fetch includes support files (scripts, references, troubleshooting)
- related_skills cross-refs all resolve within the bundle
- No Claude product / Cowork / Office JS / /mnt/skills leakage
  remains in body text (bounded mentions only in attribution blocks)

Source: https://github.com/anthropics/financial-services (Apache-2.0)

Author: teknium1

optional-skills/finance/3-statement-model/SKILL.md

@@ -0,0 +1,118 @@
+# Formatting Standards Reference
+
+| Element | Format |
+|---------|--------|
+| Hard-coded inputs | Blue font |
+| Formulas | Black font |
+| Links to other sheets | Green font |
+| Check cells | Red if error, green if balanced |
+| Negative values | Parentheses, not minus signs |
+| Currency | No decimals for large figures, 2 decimals for per-share |
+| Percentages | 1 decimal place |
+| Headers | Bold, bottom border |
+| Units row | Include units row below headers ($ millions, %, etc.) |
+
+## Visual Separation Guidelines
+
+- Thin vertical border between historical and projected columns
+- Thick bottom border after section totals (e.g., Total Assets)
+- Single bottom border for subtotals
+- Double bottom border for grand totals
+
+## Total and Subtotal Row Formatting
+
+All total and subtotal rows must use **bold font formatting** for their numerical values to clearly distinguish aggregated figures from individual line items.
+
+### Income Statement (P&L) Tab
+| Row | Formatting |
+|-----|------------|
+| Gross Revenue | Bold |
+| Total Cost of Revenue | Bold |
+| Gross Profit | Bold |
+| Total SG&A | Bold |
+| EBITDA | Bold |
+| EBIT | Bold |
+| EBT | Bold |
+| Net Profit After Tax | Bold |
+
+### Balance Sheet Tab
+| Row | Formatting |
+|-----|------------|
+| Total Current Assets | Bold |
+| Total Non-Current Assets | Bold |
+| Total Other Assets | Bold |
+| Total Assets | Bold |
+| Total Current Liabilities | Bold |
+| Total Non-Current Liabilities | Bold |
+| Total Equity | Bold |
+| Total Liabilities and Equity | Bold |
+
+### Cash Flow Statement Tab
+| Row | Formatting |
+|-----|------------|
+| Cash Generated from Operations Before Working Capital Changes | Bold |
+| Total Working Capital Changes | Bold |
+| Net Cash Generated from Operations | Bold |
+| Net Cash Flow from Investing Activities | Bold |
+| Net Cash Flow from Financing Activities | Bold |
+| Closing Cash Balance | Bold |
+
+**Note:** This list is non-exhaustive. Apply bold formatting to any row that represents a total, subtotal, or summary calculation across the model.
+
+## Balance Sheet Check Row Formatting
+
+The Balance Sheet check row (below Total Liabilities and Equity) uses conditional number formatting that displays non-zero values in red. When the balance sheet balances correctly (check = 0), the values display in black or standard formatting.
+
+| Check Value | Font Color |
+|-------------|------------|
+| = 0 (balanced) | Black (standard) |
+| ≠ 0 (error) | Red |
+
+**Implementation:** Apply custom number format `[Red][<>0]0.00;[Red][<>0](0.00);0.00` or use Excel conditional formatting with the rule "Cell Value ≠ 0" → Red font.
+
+## Margin Row Formatting
+
+| Element | Format |
+|---------|--------|
+| Margin % rows | Indent, italics, 1 decimal place |
+| Positive trend | No special formatting (or subtle green) |
+| Negative trend | Flag for review (subtle yellow) |
+| Below peer average | Consider highlighting for discussion |
+
+## Credit Metric Formatting
+
+| Element | Format |
+|---------|--------|
+| Leverage multiples | 1 decimal with "x" suffix (e.g., 2.5x) |
+| Percentages | 1 decimal with "%" suffix |
+| Net Debt negative | Parentheses, indicates net cash position |
+| Section header | Bold, "CREDIT METRICS" |
+| Separator line | Thin border above credit metrics section |
+
+## Credit Metric Threshold Colors
+
+| Metric | Green | Yellow | Red |
+|--------|-------|--------|-----|
+| Total Debt / EBITDA | < 2.5x | 2.5x-4.0x | > 4.0x |
+| Net Debt / EBITDA | < 2.0x | 2.0x-3.5x | > 3.5x |
+| Interest Coverage | > 4.0x | 2.5x-4.0x | < 2.5x |
+| Debt / Total Cap | < 40% | 40%-60% | > 60% |
+| Current Ratio | > 1.5x | 1.0x-1.5x | < 1.0x |
+| Quick Ratio | > 1.0x | 0.75x-1.0x | < 0.75x |
+
+## Conditional Formatting for Checks Tab
+
+- Cell contains pass indicator → Green fill
+- Cell contains fail indicator → Red fill
+- Cell contains warning → Yellow fill
+- Difference cells = 0 → Light green fill
+- Difference cells ≠ 0 → Light red fill
+
+## Margin Reasonability Flags
+
+- Gross Margin < 0% → ERROR: Review COGS
+- Gross Margin > 80% → WARNING: Verify revenue/COGS
+- EBITDA Margin < 0% → FLAG: Operating losses
+- EBITDA Margin > 50% → WARNING: Unusually high
+- Net Margin < 0% → FLAG: Net losses (may be acceptable in growth phase)
+- Net Margin > Gross Margin → ERROR: Formula issue