Demo kit: Month-end close and Direksi commentary (two entities)
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FICTIONAL DEMO DATA. Not a real document. Any resemblance to real organisations or people is coincidental.

Scenario: https://hmarofiq.github.io/copilot-scenarios-asean/scenarios/x-mgmt-report-011/

CONTENTS
  - 01_Email_CFO_Direksi_pack_Sep2026.docx: the request and the rules
  - 02_TB_PT_Zava_Niaga_Nusantara_Sep2026.xlsx: Indonesian trial balance, full IDR, before post-closing journals
  - 03_TB_Zava_Niaga_Malaysia_Sep2026.xlsx: Malaysian trial balance, full MYR
  - 04_Group_Close_Pack_Sep2026.xlsx: policy, mapping, FX, budget, last year, intercompany, post-closing journals
  - 05_Group_Management_PL_Sep2026.xlsx: the consolidated management P&L (system output); Part A starts here, Part B is checked against it
  - 06_Budget_holder_notes_Sep2026.docx: explanations from budget holders
  - 07_Direksi_pack_Aug2026_commentary.docx: last month's commentary, the house style to follow
  - Excel_custom_skill/monthly-close-consolidation/SKILL.md: optional Copilot in Excel custom skill

SETUP (demo tenant only, never a customer or production tenant)
  1. Upload the files to one OneDrive folder and open each one once in the browser (Excel or Word for the web) so Copilot can find it.

PRESENTER ANSWER KEY (what the seeded data should surface)
  - Material lines (7): Revenue, Gross profit, Restructuring, Warehouse & logistics, IT & software, Marketing & promotion, Professional fees. Before the post-closing journals only Revenue, Gross profit, Warehouse & logistics, Marketing & promotion, Professional fees would be material: journals make Restructuring and IT & software material.
  - Revenue: actual 7,402,240.0, budget 7,489,750.0, variance -87,510.0 (-1.2%) unfavourable.
  - Gross profit: actual 1,138,003.2, budget 1,149,855.0, variance -11,851.8 (-1.0%) unfavourable.
  - Restructuring: actual 3,200.0, budget 0.0, variance -3,200.0 (no budget) unfavourable.
  - Warehouse & logistics: actual 137,678.4, budget 128,185.0, variance -9,493.4 (-7.4%) unfavourable.
  - IT & software: actual 57,340.4, budget 54,050.0, variance -3,290.4 (-6.1%) unfavourable.
  - Marketing & promotion: actual 75,516.0, budget 81,730.0, variance 6,214.0 (7.6%) favourable.
  - Professional fees: actual 8,583.6, budget 2,917.5, variance -5,666.1 (-194.2%) unfavourable.
  - TRAP: Cost of sales below budget is favourable; not material on its own, but Gross profit is always commented.
  - TRAP: Staff costs are NOT material after the severance moves to Restructuring (PCJ-001). The HR note is stale: it says IDR 3.5 bn in base salaries; the ledger says IDR 3.2 bn in Restructuring. Use the ledger and flag it.
  - TRAP: Warehouse & logistics: the note explains IDR 6.1 bn of IDR 9.5 bn; IDR 3.4 bn is [Owner to explain]. (Indonesia alone is IDR 8.7 bn over.)
  - TRAP: Professional fees are material with no note: [Owner to explain], Legal to chase.
  - TRAP: Travel is 11.5% over budget but only IDR 1.2 bn: not material, so no commentary even though a note exists. Other income is 52% over but IDR 2.2 bn: not material.
  - TRAP: Intercompany management fee nets to IDR 139.2 m, not zero: CM01 has not booked the September fee. Open item for Babak Shammas, not income.
  - TRAP: Malaysian revenue in IDR is helped by the MYR: IDR 18.3 bn of the Malaysian variance is currency (MYR 262.0 m x (3,520 - 3,450)).
  - Part B: account CM01 6995 (bank charges, FX conversion) is not in the Mapping sheet: IDR 49.3 m, belongs in Finance costs. Dropping it makes Finance costs IDR 49.3 m lower than the system output.
  - Part B: trial balances are in full currency with credits negative; the report is in IDR million with positive amounts.
