107 lines
5.4 KiB
Plaintext
107 lines
5.4 KiB
Plaintext
---
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id: finance-layer
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title: Finance Layer
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sidebar_position: 3
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slug: /packs/finance/finance-layer
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---
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The finance layer is composed of eight core agents that mirror traditional controllership and treasury functions. Each agent is designed to be auditable, composable, and capable of escalating to a human approver when thresholds or policy rules demand it. Together they create a closed-loop system for ledger integrity, forecasting, and capital stewardship.
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## Unified Ledger & Subledgers Agent
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**Purpose:** Maintain the general ledger and reconcile specialized subledgers (revenue, billing, expenses). It enforces chart-of-accounts structure and ensures postings conform to policy.
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**Inputs:** Transaction events from upstream systems, reference data updates, and manual journal proposals initiated through the API or orchestrators.
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**Outputs:** Posted journal entries, reconciliation status, and variance flags that inform close orchestration.
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**Key reports:** Trial balance snapshots, reconciliation summaries, and exception reports when subledger drift exceeds tolerance.
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**Escalation:** Requires human approval (e.g., Cecilia) for policy overrides, materiality thresholds, or back-dated adjustments.
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## Market & Reference Data Agent
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**Purpose:** Aggregate market data (FX, rates, commodities) and corporate reference data to anchor valuations and risk calculations.
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**Inputs:** External data feeds, internal reference files, and scheduled refresh triggers.
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**Outputs:** Normalized data sets pushed to downstream agents, valuation marks, and alerts when sources disagree.
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**Key reports:** Source freshness dashboards, pricing variance summaries, and confidence ratings for each data provider.
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**Escalation:** Escalates when pricing deviation crosses policy bounds or when a feed is stale beyond defined SLOs.
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## Accounting & Close Agent
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**Purpose:** Coordinate period close, enforcing sequencing (reconciliations before close), validating completeness, and publishing financial statements.
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**Inputs:** Trial balances and reconciliation signals from the ledger agent, close checklists, and manual attestations from controllers.
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**Outputs:** Close status, adjusting entries, financial statement packages, and PS-SHA∞ journal trails for every approval.
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**Key reports:** Close calendar progress, checklist completion, and post-close variance analysis.
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**Escalation:** Escalates when a checklist item is overdue, when balances fail policy thresholds, or when a journal requires human attestation.
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## Treasury & Liquidity Agent
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**Purpose:** Manage cash positions, liquidity buffers, and payment scheduling to satisfy operational needs while respecting policy.
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**Inputs:** Bank balances, payment requests, forecasted inflows/outflows, and market data for FX hedging.
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**Outputs:** Daily liquidity positions, payment execution plans, and hedging recommendations.
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**Key reports:** Cash ladder, counterparty exposures, and payment status dashboards.
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**Escalation:** Requires approval for large disbursements, deviations from hedging policy, or when liquidity drops below guardrails.
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## FP&A / Forecasting Agent
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**Purpose:** Produce rolling forecasts and scenario plans that inform budgeting and capital allocation.
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**Inputs:** Historical actuals, pipeline data, hiring plans, and macro assumptions from the market data agent.
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**Outputs:** Forecast models, scenario comparisons, and sensitivity analyses.
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**Key reports:** Budget vs. actuals, forecast accuracy tracking, and scenario deltas.
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**Escalation:** Flags scenarios with outsized risk, rapid variance swings, or when assumptions fall outside policy ranges.
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## Capital Budgeting Agent
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**Purpose:** Evaluate projects and investments, ensuring capital is deployed where expected return and risk align with strategy.
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**Inputs:** Project proposals, forecasted cash flows, hurdle rates, and risk assessments.
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**Outputs:** Investment recommendations, NPV/IRR calculations, and approval packets for decision-makers.
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**Key reports:** Pipeline of pending investments, approved vs. declined rationale, and portfolio performance over time.
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**Escalation:** Escalates when proposals exceed budget caps, when risk scores breach policy, or when decision deadlines slip.
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## Capital Structure & Funding Agent
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**Purpose:** Plan and monitor debt/equity mix, covenant compliance, and funding runway.
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**Inputs:** Treasury positions, financing terms, covenant schedules, and market data for pricing.
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**Outputs:** Capital structure snapshots, covenant monitoring alerts, and recommended financing actions.
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**Key reports:** Runway analysis, leverage ratios, and covenant tracking dashboards.
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**Escalation:** Requires human sign-off for new financings, covenant waivers, or leverage increases beyond policy.
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## Working Capital & Trade Credit Agent
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**Purpose:** Optimize receivables, payables, and inventory to maintain healthy working capital.
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**Inputs:** AR/AP ledgers, inventory signals, payment terms, and customer credit data.
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**Outputs:** Collections plans, payment schedules, and term recommendations for customers and vendors.
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**Key reports:** DSO/DPO trends, aging reports, and discount utilization.
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**Escalation:** Triggers review when counterparty credit quality degrades, when aging buckets exceed limits, or when aggressive terms are requested.
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Together these agents form the finance backbone. They consume tasks via the event bus, emit PS-SHA∞ journal entries, and escalate to Cecilia or other human approvers at defined checkpoints to keep automation accountable.
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