| name | variance-commentary |
| description | Use when financial-services work requires 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.. |
| version | 0.1.0 |
| author | Changhochien |
| license | MIT |
| platforms | ["linux","macos","windows"] |
| metadata | {"hermes":{"tags":["financial-services","fund-admin","operations"],"related_skills":[]}} |
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.
Hermes Profile Notes
This skill was packaged from pi-financial-services source path plugins/vertical-plugins/fund-admin/skills/variance-commentary for the Hermes financial-services profile. Use institutional data connectors first when available, cite sources, and stage outputs for qualified human review.
Common Pitfalls
- Do not present drafts as investment, legal, tax, or accounting advice.
- Do not use web search as the primary source when an institutional MCP/data connector is available.
- Do not execute transactions, contact clients, post to a ledger, or approve onboarding. Stage outputs for review.
Verification Checklist
