Financial Spreading Agent
Extracts and normalizes borrower financials into the standardized spreading template.
Reads the borrower's statements (PDFs, scans, varied accountant formatting) and maps every line into the standardized chart of accounts so figures are comparable across the portfolio. Cites the source cell for each mapped line, computes leverage, coverage and liquidity ratios, and ties the statements out before handing off.
Authority
Act within policy
Team role
Completes a defined task
Handoffs
Named collaborators
The role
What it owns and where its authority ends
Desk
Business Banking (SME)
Desk workflow
Application intake, then KYB onboarding and financial spreading, then scorecard-driven underwriting, the credit officer's decision and booking. A high-volume pipeline of small-dollar recommendations runs to a fixed policy and scorecard, with a credit officer committing each decision.
Collaboration
Moves work through defined stages
Decision boundary
Acts only within an explicit policy, permission and escalation boundary.
Systems and capabilities involved
Document intake + OCR
Spreading platform
read/write the template
Arithmetic + ratio checks
ties statements out
Prior-period spread retrieval
Handoffs
What this role gives and receives
Capabilities offered
The handoffs name the next owner or specialist and the work that moves between them.
Context
What the role needs to do the work
- Current work
- The statement set + the spreading template being populated.
- Prior interactions
- The borrower's prior-period spreads for trend continuity.
- Policies and reference
- The bank's standardized chart of accounts and mapping conventions.
- Working method
- Line-item mapping rules refined from judge-agent corrections.
Illustrative workflow
How the work moves
Starting point
Three years of accounts arrive as a single scanned PDF.
- 01
OCR and segment the document into the three financial statements.
- 02
Map each line to the standardized chart; compute leverage, coverage, liquidity ratios.
- 03
Tie out totals and cross-foot; flag a non-balancing balance sheet for review.
Result
A populated, tied-out spread with three-year trends and source citations, handed to the underwriting agent, with one ambiguous line flagged to a judge agent.
Checks and boundaries
What must be tested or reviewed
- 01Cross-foot + tie-out checks: balance sheet must balance, totals must reconcile, or it flags.
- 02Confidence below a band on any mapped line routes that line to a judge-agent review.
- 03Sampled gold-set comparison against judge-verified spreads.
Human authority
Acts only within an explicit policy, permission and escalation boundary.
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