Variance commentary

Given current-period actuals, prior-period actuals, and budget for the same scope, produce a commentary table.

Threshold

Flag a line for commentary if either is true:

• Absolute variance ≥ the firm's materiality threshold (use the provided value; default 5% of the line or a fixed floor, whichever is greater)
• The line is on the "always comment" list (revenue, headcount cost, cash)

For each flagged line