financial-reporting✓ ناجح

محتوى SKILL.md

---
name: financial-reporting
description: |
  Financial reporting workflow covering report preparation, management reporting,
  board presentations, and investor communications. Delivers polished, accurate reports.

trigger: |
  - Preparing financial reports
  - Management or board presentations
  - Investor communications
  - Regulatory filings support

skip_when: |
  - Detailed analysis needed → use financial-analysis
  - Building models → use financial-modeling
  - Accounting entries → use financial-close

related:
  similar: [financial-analysis, metrics-dashboard]
  uses: [financial-analyst, metrics-analyst]
---

# 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 |

---

## 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

---

## 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 |

---

## Phase 3: Report Preparation

**Dispatch to specialist(s) with full context**

### Agent Dispatch for Analysis-Heavy Reports

```
Task tool:
  subagent_type: "financial-analyst"
  model: "opus"
  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: "metrics-analyst"
  model: "opus"
  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 |

---

## 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 |

---

## 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 |

---

## Pressure Resistance

See [shared-patterns/pressure-resistance.md](../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." |

---

## Anti-Rationalization Table

See [shared-patterns/anti-rationalization.md](../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** |

---

## 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 |

الترخيص

الترخيص المُعلن: MIT

MIT License

Copyright (c) 2025 majiayu000

Permission is hereby granted, free of charge, to any person obtaining a copy
of this software and associated documentation files (the "Software"), to deal
in the Software without restriction, including without limitation the rights
to use, copy, modify, merge, publish, distribute, sublicense, and/or sell
copies of the Software, and to permit persons to whom the Software is
furnished to do so, subject to the following conditions:

The above copyright notice and this permission notice shall be included in all
copies or substantial portions of the Software.

THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR
IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY,
FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE
AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER
LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM,
OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE
SOFTWARE.

عرض الترخيص في المستودع المصدري — النسخة المنشورة هناك هي المرجع.