{
  "skill": "finance-plugin:variance-analysis",
  "kind": "external",
  "needs": [
    "financial-variance"
  ],
  "produces": [
    "variance-analysis"
  ],
  "constraints": [
    "под-навык зонтика finance (US-GAAP финансы)",
    "граница C6/C7 ADR-012; SOX not-applicable РФ; РФ-учёт — ru-tax-accounting"
  ],
  "preview-form": "outline",
  "defaults": [
    "variance-analysis — разбор бюджет-vs-факт"
  ],
  "key-decisions": [
    "драйверы variance"
  ],
  "acceptance-criteria": [
    "variance объяснён по драйверам"
  ],
  "source": {
    "version": "n/a",
    "hash": "0000000000000000000000000000000000000000000000000000000000000000",
    "path": ""
  }
}