# Editable AI financial narrative review worksheet

Operational review aid, not a complete disclosure checklist. Obtain qualified financial and applicable legal review. Use sanitized inputs and access-restricted evidence. Drafting does not authorize financial changes or publication.

## Reporting purpose and source pack

- Audience, decision, period, entity scope and jurisdiction: ____________________
- Approved source-pack version, owner and extraction time: ____________________
- Current/comparative versions, definitions, currency and scale: ____________________
- Provisional or restated amounts and dependent outputs: ____________________
- Required finance/legal/disclosure owners and deadlines: ____________________
- Final artifact ID, language versions and distribution authority: ____________________

## 1. Trace every figure and derived number to a fixed source

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## 2. Keep periods, populations and metric definitions comparable

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## 3. Require business evidence for causal explanations

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## 4. Separate recorded amounts, estimates and outlook

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## 5. Reconcile the story across profit, balances and cash

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## 6. Present favorable and adverse developments on comparable terms

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## 7. Check report-specific obligations without claiming completeness

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## 8. Bind approval to the exact file and language being distributed

- Material claims and exact paragraph/chart locations: ____________________
- Fixed source references, inputs, formula and unit: ____________________
- Observed/estimated/judgment/outlook/unresolved status: ____________________
- Exception, missing evidence, reviewer and next checkpoint: ____________________
- Decision, corrected wording, approved version and re-review trigger: ____________________

## Repeat for each material sentence

- Claim ID and exact sentence: ____________________
- Source report/version and sheet/cell/query: ____________________
- Period/entity/currency/scale/definition: ____________________
- Calculation, denominator, sign and rounding: ____________________
- Business explanation evidence and conflicting records: ____________________
- Unexplained amount and responsible owner: ____________________
- Cross-statement and favorable/adverse context: ____________________
- Approved wording and final export/language identifier: ____________________
- Access/retention constraints and authorized recipients: ____________________
- Review decision, timestamp and dependent outputs to recheck: ____________________

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OpenMax · 2026-09-04 · https://openmax.com/resources/blog/ai-financial-report-narrative/