Variance Commentary

anthropics/financial-services/plugins/vertical-plugins/fund-admin/skills/variance-commentary

作者 anthropics574ed3624aebd0418c7e96cd101262f30210ab26无许可证39K 个星标收录于 2026年10月9日更新于 2026年10月9日仓库2周前更新

Write flux commentary for every P&L and balance-sheet line over threshold — current vs prior period and vs budget, with the driver explained from underlying activity. Use for the month-end close package and management reporting.

AI 生成的概览

为超过阈值的损益表和资产负债表项目撰写差异说明,将实际数与上期及预算进行比较。

功能
为被标记的财务项目生成说明表,列出本期、上期和预算数值,以及与上期和预算的绝对差异和百分比差异。对每个被标记的项目,提供一句话的驱动因素,从底层业务活动解释变动原因,并附上一段简短叙述,总结本期变动最大的项目。当项目超过重要性阈值,或出现在收入、人力成本和现金等必须说明清单上时,会被标记。
适用场景
适用于月末结账报告和管理层报告,需要解释财务项目变动的场景。当同一范围的本期实际数、上期实际数和预算数据齐备,且需要对重要项目或必须说明项目提供说明时使用。
运行要求
仅为说明文档,不包含脚本。需要同一范围的本期、上期和预算数据、重要性阈值,以及访问 internal-gl MCP 以获取各项目背后的业务活动明细。

Variance commentary

Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table.

Threshold

Flag a line for commentary if either is true:

  • Absolute variance ≥ the firm's materiality threshold (use the provided value; default 5% of the line or a fixed floor, whichever is greater)
  • The line is on the "always comment" list (revenue, headcount cost, cash)

For each flagged line

ColumnContent
LineAccount or caption
Current / Prior / BudgetThe three values
Δ vs prior and Δ vs budgetAmount and %
DriverOne sentence explaining the movement from underlying activity — not a restatement of the number

A driver explains why, not what: "Cloud spend up $1.2M on incremental GPU reservations for the May launch" — not "Cloud spend increased $1.2M (18%)."

Sourcing the driver

Look at the activity behind the line (journal-source breakdown, vendor mix, headcount delta, volume × rate) via the internal-gl MCP. If the driver isn't clear from the data, write "driver unclear — flag for controller" rather than inventing one.

Output

The commentary table plus a short narrative (3–5 sentences) summarizing the period's biggest movers.

来源与署名

来源:anthropics/financial-services位于plugins/vertical-plugins/fund-admin/skills/variance-commentary提交574ed36

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