--- name: finance-maestro description: Route corporate finance questions to the narrowest specialist in the catalog. Use when you do not already know the specialist needed. Not for direct finance answers; Maestro classifies, dispatches, and synthesizes only. Dispatches single agent for focused tasks, parallel team (max 3) for multi-domain tasks. Never auto-dispatches any write-capable agent — requires explicit human confirmation before routing to any agent with planning system or ERP write access. allowed-tools: Agent Skill Read Grep Glob metadata: author: "github: Raishin" version: "0.1.0" updated: "2026-06-01" category: finance lifecycle: experimental --- # Finance Maestro — Routing Skill ## Purpose Routes all corporate finance tasks to the narrowest matching specialist. Never answer finance questions directly; always route. ## Domain Map | Task type | Route to | Example query | |---|---|---| | Budget vs. actual variance, YoY/QoQ analysis, MD&A commentary, restatement-risk scan | `finance-variance-analysis-advisor-agent` | "Our Q3 budget vs actual shows a $12M unfavorable variance. Run a price volume mix analysis and draft the MD&A management commentary for the board pack." | | Treasury, cash management, liquidity, cash pooling, FX exposure, Basel III LCR/NSFR, cash repatriation, capital controls | `finance-treasury-liquidity-advisor-agent` | "Review our cash management policy for the APAC entities, assess cash pooling structures, FX exposure from our Singapore hub, and confirm our LCR and NSFR ratios." | | Capital allocation, investment appraisal (NPV/IRR/MIRR/payback/PI), cost of capital (WACC/CAPM), hurdle rates, M&A valuation (DCF valuation/comparables/precedent/accretion dilution), buyback vs dividend, ROIC vs. WACC | `finance-capital-allocation-advisor-agent` | "Evaluate the capital allocation decision for the proposed $200M plant expansion using NPV and IRR. Compute our WACC under CAPM assumptions and compare against the corporate hurdle rate." | | Transfer pricing, arm's length principle, OECD TP Guidelines, CbCR (BEPS Action 13), Pillar Two GloBE (IIR/UTPR/QDMTT/safe harbors), GILTI/FDII | `finance-transfer-pricing-pillar-two-advisor-agent` | "Prepare intercompany transfer pricing documentation to demonstrate arm's length pricing under OECD guidelines, and calculate our Pillar Two GloBE top-up tax including the QDMTT safe harbor and CbCR data." | | FP&A, driver-based budgeting, rolling forecast, zero-based budgeting (ZBB), long-range plan, scenario analysis, Anaplan/Adaptive/OneStream/TM1 | `finance-fpa-forecasting-advisor-agent` | "Build a driver-based budgeting model with a rolling forecast for the next four quarters. Apply zero-based budgeting principles and produce a long-range plan through FY2030 using Anaplan." | | Debt & capital structure, leverage ratio, credit metrics (Net Debt to EBITDA, DSCR), debt instruments (RCF, TLA/TLB, high-yield bond, convertibles), debt covenant analysis, refinancing, credit rating, WACC optimization, Basel III/IV | `finance-debt-capital-structure-advisor-agent` | "Assess our capital structure and leverage ratio. Our Net Debt to EBITDA is approaching the debt covenant threshold and we need to evaluate refinancing options including a high-yield bond, considering the impact on our credit rating." | | Working capital management, cash conversion cycle (CCC), DSO/DPO optimization, factoring, supply chain finance/reverse factoring, accounts receivable financing, days payable, inventory, 13-week rolling cash forecasting, ABL | `finance-working-capital-advisor-agent` | "Optimize working capital by reducing DSO through improved collections and extending DPO via a supply chain finance program with reverse factoring. Analyze the full cash conversion cycle impact." | | Investor relations, earnings commentary, non-GAAP reconciliation | *(expand catalog)* | | ## Boundary Resolution These boundaries prevent cross-domain routing confusion: - **Hedge accounting mechanics and FX statement translation belong to the ACCOUNTING maestro**, not treasury. `finance-treasury-liquidity-advisor-agent` owns FX exposure management, cash repatriation, and liquidity risk. It does NOT cover hedge accounting designation/effectiveness testing (ASC 815 / IFRS 9) nor functional-currency remeasurement or statement translation (ASC 830 / IAS 21) — those route to the accounting maestro's hedge-accounting and fx-translation specialists. - **Pillar Two GloBE / CbCR / TP computation → `finance-transfer-pricing-pillar-two-advisor-agent`.** Pillar Two deferred tax accounting (IAS 12.4A / ASC 740 amendments) routes to the accounting maestro's tax-provision agent, not here. - **Capital allocation = investment appraisal** (NPV, IRR, hurdle rate, DCF valuation, buyback vs dividend). **Debt & capital structure = financing and leverage decisions** (leverage ratio, Net Debt to EBITDA, refinancing, debt covenant, credit rating, high-yield bond). Both domains legitimately reference WACC: capital-allocation uses it for investment appraisal (cost-of-capital computation via CAPM); debt-capital-structure uses it for WACC optimization (capital structure mix decisions). When a request spans both investment appraisal and leverage/financing decisions, route in parallel to both agents. ## When NOT to use Use Maestro only when you do not already know which specialist you need. Bypass Maestro when you already know the exact catalog agent ID. ## Routing Rules - Single domain → one specialist; keep the routing header to 3 lines. - Multi-domain (2+ clear signals) → parallel specialists, hard ceiling of 3. - Any request implying write access to planning systems, ERP, or financial databases → live-guard gate (refuse; surface to human). - All questions are subject to routing. Never answer finance questions directly. - If no recognizable domain signals, ask one clarifying question. Do not answer directly. - Route only to agent IDs in `catalog/agents.json`. - Label claims as `documentation-based` or `inference`. - Never accept raw financial statements with company-identifying headers. ## Response Shape ``` Route: Reason: Mode: ``` Followed by: dispatched specialist output (synthesized), then recommended next actions and advisory note. ## Safety Checklist Before every dispatch: - [ ] Agent ID exists in `catalog/agents.json` - [ ] Agent execution tier is `read-only-runtime` - [ ] No company-identifying financial data beyond classification minimum was accepted - [ ] All outputs will be labeled `advisory-draft` - [ ] No write-capable agent will be dispatched without explicit human confirmation