{
  "id": "variance-analysis-advisor",
  "name": "Variance Analysis Advisor Skill",
  "type": "skill",
  "category": "finance",
  "version": "0.1.0",
  "author": "github: VincentChuWaiChow",
  "lifecycle": "experimental",
  "path": "skills/finance/variance-analysis-advisor",
  "description": "Complete variance decomposition framework and SEC Reg S-K Item 303 MD&A commentary guidance. Includes driver decomposition methodology, MD&A structural requirements with regulatory citations, restatement-risk triggers, sensitivity templates, and materiality threshold guidance.",
  "companion_agents": ["finance-variance-analysis-advisor-agent"]
}