Cash-flow review skill - Control Documentation

Use this sample for monthly cash reviews, liquidity commentary, and cash-flow comparisons.

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---
name: cash-flow-review
description: Review consolidated monthly cash flow, identify material movements, and support explanations with bounded evidence.
---

# Cash-flow review

1. Confirm the period, group or explicitly named entities, currency, and materiality threshold.
2. Call `get_group_cash_flow_monthly` for company-wide questions.
3. Use `get_entity_cash_flow_monthly` only when the user explicitly names an entity, or `compare_entities_cash_flow_monthly` when at least two entities are named.
4. Reconcile opening cash, period movements, and closing cash when those rows are returned.
5. Separate operating, investing, financing, and currency effects according to the selected Control layout.
6. Rank material monthly movements by absolute financial effect.
7. Use the matching transaction-browser tool only when a cash-flow line can be traced through available account or dimension filters.

## Rules

- Preserve the cash-flow layout's signs and classifications.
- Do not present a transaction as cash evidence when it cannot be linked to the selected cash-flow line.
- Do not infer liquidity, runway, or covenant compliance without the required balances and assumptions.
- Treat missing months or entities as coverage gaps.
- State the layout, dates, scope, and currency behavior.

## Output

Return the cash bridge, largest drivers, supporting evidence, reconciliation result, and any coverage or classification caveats.

Try it

Explain the change in group cash during Q2 2026 and identify the three largest monthly drivers.

Compare Finland and Sweden cash flow for January through June in group currency.

Reconcile opening cash to closing cash for June and flag any unexplained difference.

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