variance-commentary
$
npx mdskill add anthropics/financial-services/variance-commentaryGenerate variance commentary for flagged financial lines.
- Creates commentary tables for P&L and balance-sheet items exceeding thresholds.
- Uses internal-gl MCP to access journal-source breakdowns and activity data.
- Flags lines by materiality percentage or inclusion in always-comment lists.
- Outputs structured tables with drivers and a brief narrative summary.
SKILL.md
.github/skills/variance-commentaryView on GitHub ↗
--- name: variance-commentary description: 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. --- # 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 | Column | Content | |---|---| | **Line** | Account or caption | | **Current / Prior / Budget** | The three values | | **Δ vs prior** and **Δ vs budget** | Amount and % | | **Driver** | One 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.
More from anthropics/financial-services
- 3-statement-modelComplete, populate and fill out 3-statement financial model templates (Income Statement, Balance Sheet, Cash Flow Statement) . Use when asked to fill out model templates, complete existing model frameworks, populate financial models with data, complete a partially filled IS/BS/CF framework, or link integrated financial statements within an existing template structure. Triggers include requests to fill in, complete, or populate a 3-statement model template
- accrual-scheduleBuild the period-end accrual schedule — for each accrual, compute the entry, cite the support, and draft the JE. Use during month-end close; the JE is a draft for controller approval, not a posting.
- ai-readinessScan the portfolio for the highest-leverage AI opportunities and rank where to deploy operating-partner time. Ingests quarterly updates and financials across multiple portfolio companies, identifies quick wins at each, and stacks them into a single ranked action list. Use during quarterly portfolio reviews, annual planning, or when deciding which companies get AI investment first. Triggers on "AI readiness", "AI opportunity scan", "where should we deploy AI", "AI across the portfolio", "AI quick wins", or "which portcos are ready for AI".
- audit-xlsAudit a spreadsheet for formula accuracy, errors, and common mistakes. Scopes to a selected range, a single sheet, or the entire model (including financial-model integrity checks like BS balance, cash tie-out, and logic sanity). Triggers on "audit this sheet", "check my formulas", "find formula errors", "QA this spreadsheet", "sanity check this", "debug model", "model check", "model won't balance", "something's off in my model", "model review".
- bond-futures-basisAnalyze the bond futures basis by pricing futures, identifying the cheapest-to-deliver, and comparing with yield curves to assess delivery option value and basis trading opportunities. Use when analyzing bond futures, computing the basis, identifying CTD bonds, calculating implied repo rates, or evaluating basis trades.
- bond-relative-valuePerform relative value analysis on bonds by combining pricing, yield curve context, credit spreads, and scenario stress testing. Use when analyzing bond richness/cheapness, computing spread decomposition, comparing bonds, assessing bond value vs curves, or running rate shock scenarios.
- break-traceRoot-cause a reconciliation break to its source transaction or posting — follow the audit trail from the break row back to the originating entry on each side and state what differs and why. Use after gl-recon has classified a break.
- buyer-listBuild and organize a universe of potential acquirers for sell-side M&A processes. Identifies strategic and financial buyers, assesses fit, and prioritizes outreach. Use when preparing for a sell-side mandate, building a buyer universe, or evaluating potential partners. Triggers on "buyer list", "buyer universe", "potential acquirers", "who would buy this", "strategic buyers", or "financial sponsors".
- catalyst-calendarBuild and maintain a calendar of upcoming catalysts across a coverage universe — earnings dates, conferences, product launches, regulatory decisions, and macro events. Helps prioritize attention and position ahead of events. Triggers on "catalyst calendar", "upcoming events", "what's coming up", "earnings calendar", "event calendar", or "catalyst tracker".
- cim-builderStructure and draft a Confidential Information Memorandum for sell-side M&A processes. Organizes company information into a professional, investor-ready document with consistent formatting and narrative flow. Use when preparing sell-side materials, drafting a CIM, or organizing company data for a sale process. Triggers on "CIM", "confidential information memorandum", "offering memorandum", "info memo", "draft CIM", or "sell-side materials".