Quarterly Commentary Writer

What to do

1. 1Set the objectiveDescribe the purpose, intended audience, and scope of the commentary.
2. 2Map current processMap how inputs are collected, calculations are performed, and commentary is drafted, reviewed, and approved. Identify who handles what and how the steps are connected.
3. 3Define the scopeThe agentic workflow processes inputs and drafts the commentary. Publication and communication remain with qualified reviewers.
4. 4Set acceptance criteriaDefine what a good result looks like at each step. Require correct figures, supported driver explanations, current action outcomes, and compliance with the commentary guide.
5. 5Choose a test caseUse a CSV extract, controller notes, and past management actions that a reviewer can check against an expected result.

Example

An analyst prepares the Q1 2026 Claims Incurred commentary using a financial data extract, controller notes, and past management actions. The workflow takes over the analysis and drafting, then sends the commentary and recommendations to the finance reviewer for approval. Publication and implementation of recommendations remain outside the workflow.

What to do

1. 1Define sources and ownersName the owner of the CSV extract, controller notes, past management actions, and commentary guide.
2. 2Prepare the dataMap regional labels to one name and use a consistent sign convention, such as expenses as negative values.
3. 3Assign reference IDsGive each dataset row, email, and action record a stable ID and reporting period.
4. 4Add input checksCheck that all relevant regions are covered consistently across the input files, including supporting notes and applicable action records.

Example

The input set contains an income-statement CSV, controller-notes emails, a management-actions CSV, and the abbreviated commentary guide. The CSV includes regional figures and the overall total. It is the only numerical source used for the movement calculation.

What to do

1. 1Break down the taskWork backwards from the desired output and identify the processing steps required to get there. Group activities that together produce one meaningful, intermediate result. For example, calculated movements linked to controller notes provide the basis for drafting the commentary.
2. 2Specify each stepDescribe what each step receives, how it should process the information, and what it passes on to the next step. For instance, specify how calculated movements are linked to controller notes and how past action outcomes are incorporated into the draft.
3. 3Define exception handlingDefine how to handle missing explanations or outdated management actions. Define when to mark a draft as incomplete and request additional information from the reviewer.
4. 4Define the outputDefine the output schema, including field names, data types, and required values. Specify how missing information is represented and provide a populated example. For the commentary, include fields for movement explanations, recommendations, and source references.

Example

The workflow separates calculations from interpretation so figures and explanations can be checked independently before drafting. Separating calculations from interpretation lets you check numerical accuracy and the quality of explanations independently. The drafting step then brings those results together.

The final output could follow a schema like this:

{
  "status": "drafted",
  "line_item": "Claims Incurred",
  "current_period": "2026 Q1",
  "previous_period": "2025 Q1",
  "total_movement_usdm": 30.5,
  "movement_percent": 12.3,
  "regional_coverage": [{
    "region": "EMEA",
    "movement_usdm": 15.1,
    "evidence_state": "covered",
    "source_ids": ["income-statement.csv", "controller-notes.eml"]
  }],
  "action_assessments": [{
    "action_id": "ACT-2025Q3-01",
    "outcome_period": "2026 Q1",
    "evidence_state": "covered",
    "proposed_next_action": "Maintain cover at renewal"
  }],
  "commentary": "...",
  "recommendations": ["..."],
  "review_status": "pending"
}

What to do

1. 1Assign each stepDecide whether code, an AI agent, or a person should carry out each step. Use code for movement calculations, agents for interpretation and drafting, and a finance reviewer for approval.
2. 2Implement each stepWrite the code and agent instructions required to process the step. You can use AI to assist you with this work. For the drafting step, supply calculated movements, controller explanations, and past management action outcomes alongside the commentary guide.
3. 3Connect the stepsPass each step's output to the steps that depend on it. Implement the exception handling and requests for human input. Carry the stable IDs throughout each step all the way into the commentary draft.
4. 4Run the workflowProcess the sample inputs from start to finish. Inspect intermediate results and fix failures until the workflow produces an output that follows the schema.

Example

Implement movement calculations in code so the drafting agent uses fixed figures. Connect those results to the extracted controller explanations and action outcomes, preserving their reference IDs. Run the sample inputs to produce a first commentary draft in the agreed schema.

What to do

1. 1Identify possible failuresWalk through the existing workflow steps and identify errors that could compromise the final output. For commentary, consider incorrect amounts, unsupported explanations, and outdated management action outcomes.
2. 2Implement validationsImplement checks for those errors. The checks can be performed by code or agents. For instance, compare draft amounts with calculated results in code and use an agent to assess explanations against the controller notes.
3. 3Raise issues for reviewFlag failed checks alongside the results and summarize them for the reviewer. Explain what failed, include the relevant evidence, and state what needs checking or correcting. For example, highlight an amount that differs from the calculated result and show both amounts with their sources.

Example

A commentary draft contains a movement amount that differs from the calculated result. A code check highlights the discrepancy and adds it to the review summary. The reviewer receives the draft with both values and their source references so the amount can be corrected.

What to do

1. 1Collect representative casesGather realistic inputs covering common tasks, difficult cases, and known failures. Include cases where the workflow should identify missing information or raise an issue for review. Include complete inputs, missing controller explanations, and outdated management action outcomes.
2. 2Define expected resultsSpecify the expected results for each case before running the evaluation.
3. 3Set up gradingDefine how each result will be assessed against those expectations. Use code for exact comparisons and an agent or person with clear scoring criteria for judgments about content quality.
4. 4Run and compareRun the evaluation set and inspect failures to identify which steps need improvement. Record a baseline and repeat the evaluation after changes to compare performance.

Example

An evaluation case includes a material movement with no explanation in the controller notes. The expected draft reports the correct amount and identifies the missing explanation.

What to do

1. 1Assign responsibilitiesDefine who uses the workflow, who reviews and approves results, and who maintains it.
2. 2Design the user interfaceGive users a clear way to provide inputs and inspect results.
3. 3Define the review processSpecify when review is required, what the reviewer must check, and how corrections and approvals are recorded.
4. 4Create audit logRecord the inputs, workflow version, outputs, and review decisions so each result can be traced back to how it was produced and approved.
5. 5Prepare for ongoing operationsDefine how the workflow will be monitored, maintained, and improved over time.

Example

A reviewer opens the commentary draft and checks the figures and supporting explanations. They approve the draft, make corrections, or request further evidence through the same interface. The audit log records their actions and final decision.