lerianstudio/financial-reporting

Financial Reporting Workflow

This skill provides a structured workflow for preparing financial reports using the financial-analyst and metrics-analyst agents.

Workflow Overview

The financial reporting workflow follows 5 phases:

| Phase | Name | Description | |-------|------|-------------| | 1 | Requirements | Define report scope and audience | | 2 | Data Collection | Gather and verify source data | | 3 | Report Preparation | Build report content | | 4 | Review | Quality control and approval | | 5 | Distribution | Finalize and distribute |

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Phase 1: Requirements

MANDATORY: Define report requirements before building

Questions to Answer

| Question | Purpose | |----------|---------| | Who is the audience? | Tailors content and detail | | What period is covered? | Sets data scope | | What is the deadline? | Sets timeline | | What format is required? | Determines output | | What comparisons needed? | Prior period, budget, forecast |

Report Types

| Type | Audience | Content Focus | |------|----------|---------------| | Management Report | Leadership | Operations, KPIs, variances | | Board Package | Directors | Strategic, summary, governance | | Investor Report | Shareholders | Performance, guidance, risks | | Regulatory Filing | Regulators | Compliance, disclosures |

Blocker Check

If ANY of these are unclear, STOP and ask:

• Report audience
• Required content sections
• Comparison basis
• Approval requirements

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Phase 2: Data Collection

MANDATORY: Verify all data before reporting

Data Requirements

| Report Type | Required Data | |-------------|---------------| | Management | Actuals, budget, forecast, KPIs | | Board | Summary financials, strategic metrics | | Investor | Audited financials, guidance | | Regulatory | Per filing requirements |

Data Verification Checklist

| Check | Validation | |-------|------------| | Source documented | Each number has source | | Period correct | Data from correct period | | Reconciled | Ties to source system | | Approved | Data has been reviewed |

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Phase 3: Report Preparation

Dispatch to specialist(s) with full context

Agent Dispatch for Analysis-Heavy Reports

Task tool:
  subagent_type: "ring:financial-analyst"
  prompt: |
    Prepare financial analysis for [report type]:

    **Period**: [reporting period]
    **Audience**: [from Phase 1]
    **Comparisons**: [prior period/budget/forecast]

    **Data Provided**:
    [Verified data from Phase 2]

    **Required Sections**:
    - Executive summary
    - Financial highlights
    - Variance analysis
    - Key metrics
    - Outlook commentary

    **Format Requirements**:
    [Specific format needs]

Agent Dispatch for KPI/Dashboard Reports

Task tool:
  subagent_type: "ring:metrics-analyst"
  prompt: |
    Prepare KPI summary for [report type]:

    **Period**: [reporting period]
    **Audience**: [from Phase 1]

    **KPIs Required**:
    [List of required metrics]

    **Format Requirements**:
    - Visualization specifications
    - Trend indicators
    - Target comparisons

Required Output Elements

| Element | Requirement | |---------|-------------| | Executive Summary | Key messages in 3-5 points | | Financial Statements | Per reporting standards | | Variance Commentary | Explanations for material items | | KPI Dashboard | Key metrics with visuals | | Forward Look | Guidance or outlook (if applicable) | | Disclosures | Required disclosures |

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Phase 4: Review

MANDATORY: Quality control before distribution

Review Checklist

| Check | Validation | |-------|------------| | Numbers accurate | Verified against source | | Math correct | Totals foot and cross-foot | | Commentary consistent | Story aligns with numbers | | Comparisons accurate | Prior period/budget correct | | Disclosures complete | All required disclosures | | Format correct | Per template/requirements |

Approval Workflow

| Level | Approver | Focus | |-------|----------|-------| | Preparer | Analyst | Accuracy | | Reviewer | Manager | Completeness | | Approver | Controller/CFO | Messaging | | Final | Designated signatory | Authority |

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Phase 5: Distribution

MANDATORY: Control distribution

Distribution Checklist

| Item | Status | |------|--------| | Final version confirmed | Required | | Approvals documented | Required | | Distribution list verified | Required | | Confidentiality noted | Required | | Archive copy saved | Required |

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Pressure Resistance

See shared-patterns/pressure-resistance.md for universal pressures.

Reporting-Specific Pressures

| Pressure Type | Request | Agent Response | |---------------|---------|----------------| | "Just use last month's format" | "Each report needs verification. I'll validate data and format." | | "Skip the review, deadline is now" | "Review is required for accuracy. I'll expedite but not skip." | | "Round the numbers for presentation" | "Accuracy requires precise figures. I'll note rounding methodology." | | "Remove that unfavorable variance" | "All material variances must be disclosed. I'll include explanation." |

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Anti-Rationalization Table

See shared-patterns/anti-rationalization.md for universal anti-rationalizations.

Reporting-Specific Anti-Rationalizations

| Rationalization | Why It's WRONG | Required Action | |-----------------|----------------|-----------------| | "Same report as last month" | Each period is independent | VERIFY all data fresh | | "Minor variance, not worth explaining" | All variances need explanation | EXPLAIN all variances | | "Audience won't notice" | Accuracy is non-negotiable | BE ACCURATE | | "Format is good enough" | Format affects understanding | FOLLOW requirements |

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Execution Report

Upon completion, report:

| Metric | Value | |--------|-------| | Duration | Xm Ys | | Data Sources | N verified | | Sections Completed | N | | Variances Explained | N | | Approvals | N/N obtained | | Result | COMPLETE/PARTIAL |

Quality Indicators

| Indicator | Status | |-----------|--------| | All data verified | YES/NO | | All approvals obtained | YES/NO | | Format requirements met | YES/NO | | Distribution controlled | YES/NO |