# Financial Performance Commentary Review Record

Editable Markdown working material. Copy this file and replace blank fields; add rows as needed. It does not calculate, approve transactions or certify compliance. Keep detailed confidential records in authorised systems and use evidence references here. Share only material authorised for the chosen provider. AI observations and actual human decisions must remain separate. Apply agreed organisational retention/access rules; no retention period is prescribed here.

Use this before distributing financial commentary. Start from reconciled numbers, keep explanations separate from observations, and record who approved the wording and for what audience.

## Reporting basis

| Field | Entry |
| --- | --- |
| Record/version, period, entity, currency/unit and audience | — |
| Approved source report/model versions and comparison basis | — |
| Metric definitions, denominator, allocation/classification rules | — |
| Decision requested, owner and distribution restrictions | — |

## Claim review — repeat this block per material claim

| Field | Evidence-aware entry |
| --- | --- |
| Claim ID and exact proposed wording | — |
| Observed movement and source numbers/locations | — |
| Calculation/bridge, control total and residual | — |
| Management explanation and supporting source | — |
| Alternative explanation / contrary evidence | — |
| Attribution or causal claim being made | — |
| What the evidence can establish / cannot establish | — |
| Missing evidence, uncertainty and pending test | — |
| Decision implication if the claim is wrong | — |
| AI-generated wording or observation, if any | — |
| Reviewer challenge and response | — |
| Revised wording proposed | — |

Do not label correlation or an accounting bridge as proof of causality. Explain timing, allocation, classification, scope or model changes before attributing improved performance to management action. Preserve adverse evidence and distinguish forecast from actual.

## Human publication/distribution decision

| Claim IDs / package version | Reviewer / role | Accepted, revised, rejected or held | Rationale and remaining limitations | Actual authority/date/approval reference | Permitted audience and next action |
| --- | --- | --- | --- | --- | --- |
| — | — | pending | — | — | — |

- Unresolved claims withheld or qualified: —
- Reconciled final figures and verification reference: —
- Follow-up owner/date and trigger to correct an issued narrative: —

This record does not authorise external disclosure or issue financial statements. Confirm actual human approval and access restrictions before any communication is sent.