# Variance Analysis Advisor Skill

Complete framework for FP&A variance decomposition and SEC MD&A commentary drafting, used by `finance-variance-analysis-advisor-agent`.

## What it provides

- Standard four-factor decomposition: Volume / Price-Rate / Mix / One-Time
- Extended decomposition for operating expenses
- FX translation effect methodology
- SEC Regulation S-K Item 303 requirements with paragraph citations
- MD&A commentary structure and paragraph tagging framework
- Materiality thresholds (quantitative + qualitative override)
- Restatement-risk trigger catalog
- Official documentation URLs (all public/eCFR)
- Mandatory advisory note template

## Coverage

Annual (10-K) and interim (10-Q) Results of Operations, non-GAAP reconciliation guidance, segment reporting considerations, and forward-looking statement safe-harbor triggers.