$ ~/registry/skill/anthropics-plugins-vertical-plugins-fund-admin-skills-variance-commentary

SKILL

variance-commentary

Name: variance-commentary
Author: anthropics

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.

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来源

GitHub

更新于

2026-09-17

// 安全评估低风险

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// 安装

复制安装指令，让 AI 自动完成配置 · 推荐新手

请帮我安装 askskill 上的 "variance-commentary" 技能：
1. 下载 https://raw.githubusercontent.com/anthropics/financial-services/main/plugins/vertical-plugins/fund-admin/skills/variance-commentary/SKILL.md
2. 保存为 ~/.claude/skills/variance-commentary/SKILL.md
3. 装好后重载技能，告诉我可以用了

// 下载

下载 SKILL.md机读安装清单 ↗

// 文档

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.

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