variance-commentary

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 Show more Installs 512 Repository anthropics/fina…services GitHub Stars 34.1K First Seen May 6, 2026 Security Audits Gen Agent Trust Hub Pass Socket Pass Snyk Pass