modules/knowledge.py

FINANCIAL_GLOSSARY = {
    "NPV": "Net Present Value: Total value of a project's future cash flows, discounted to the present.",
    "IRR": "Internal Rate of Return: The discount rate that makes the NPV of all cash flows from a project equal to zero.",
    "WACC": "Weighted Average Cost of Capital: The average rate a company pays to finance its assets.",
    "EBITDA": "Earnings Before Interest, Taxes, Depreciation, and Amortization: A measure of operating performance.",
    "DCF": "Discounted Cash Flow: A valuation method used to estimate the value of an investment based on its future cash flows.",
    "Current Ratio": "A liquidity ratio that measures a company's ability to pay short-term obligations.",
    "Debt-to-Equity": "A measure of a company's financial leverage calculated by dividing its total liabilities by its stockholder equity."
}

def get_financial_definition(term: str) -> str:
    """Returns the definition of a financial term."""
    return FINANCIAL_GLOSSARY.get(term.upper(), f"Term '{term}' not found in the glossary.")

def get_compliance_check(region: str) -> str:
    """Returns basic financial compliance rules for a region."""
    rules = {
        "US": "- Taxes: IRS Form 1120 for corporations.\n- Filing: Annual 10-K for public companies.\n- GAAP standards required.",
        "UK": "- Taxes: HMRC Corporation Tax.\n- Filing: Companies House annual accounts.\n- IFRS or UK GAAP standards.",
        "EU": "- Varies by country, but VAT (Value Added Tax) is standard.\n- Compliance with EU Accounting Directives.\n- GDPR impact on financial data handling."
    }
    return f"## Compliance Summary: {region}\n\n" + rules.get(region.upper(), "Region data not available. Consult local counsel.")

def list_ratio_benchmarks() -> str:
    """Returns standard financial ratio benchmarks by industry."""
    return """
## Industry Benchmarks (Averages)
| Industry | Current Ratio | Net Margin |
|----------|---------------|------------|
| SaaS | 2.5+ | 20% - 30% |
| Retail | 1.2 - 1.5 | 2% - 5% |
| Manufacturing | 1.5 - 2.0 | 5% - 10% |
| Consulting | 2.0+ | 15% - 25% |
"""