plugins/vertical-plugins/fund-admin/skills/variance-commentary/SKILL.md
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.
npx skillsauth add anthropics/financial-services-plugins variance-commentaryInstall this skill globally with one command. Works with Claude Code, Cursor, and Windsurf.
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Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table.
Flag a line for commentary if either is true:
| 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%)."
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.
The commentary table plus a short narrative (3–5 sentences) summarizing the period's biggest movers.
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