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MarketingBNG

tally-mcp

by MarketingBNG

tally_calculate_materiality

Read-only

Calculate overall materiality, performance materiality, and clearly-trivial threshold from a supplied benchmark amount, with documented basis for audit planning and materiality judgments.

Instructions

Compute overall materiality, performance materiality and the clearly-trivial threshold from a benchmark figure, with the basis documented alongside.

WHEN TO USE: when planning an audit or review, and whenever a question depends on whether an amount is material. Use the returned figures rather than working thresholds out in conversation — the arithmetic here is exact and it is recorded with its basis, which is what a workpaper needs.

YOU MUST SUPPLY THE BENCHMARK AMOUNT. This tool does not read it from TallyPrime, on purpose: deciding which figure is "revenue" or "profit before tax" in a particular set of books is a judgement, and a tool that guessed wrong would produce a credible threshold on the wrong base. Read the figure from tally_get_statement, agree it with the user, then pass it here.

RETURNS: overall materiality, performance materiality, the clearly-trivial threshold, and the full basis — benchmark used, amount, percentages applied, and the customary range for that benchmark so the choice can be seen to be reasonable or deliberately not.

PERCENTAGES: sensible defaults are applied and stated (see the basis in the response), and every one can be overridden. No auditing standard fixes a percentage — materiality is a judgement about the users of the financial statements — so treat the defaults as a documented starting point to discuss, never as the answer.

PAGINATION: not applicable.

Read-only: nothing here can modify TallyPrime.

Input Schema

NameRequiredDescriptionDefault
amountYesThe benchmark amount, as a plain number string, e.g. "12500000". Read it from the financial statements and agree it with the user first. Sign is ignored — a loss is as valid a base as a profit.
currencyNoCurrency label for the output. Defaults to INR.
benchmarkYesWhich figure the threshold is based on. The choice is a judgement: profit-based for profitable trading entities, revenue or assets where profit is volatile or marginal.
overallPercentNoPercentage of the benchmark for overall materiality, e.g. "5". Defaults to the customary figure for the chosen benchmark, which is stated in the response.
performancePercentNoPerformance materiality as a percentage OF OVERALL MATERIALITY, e.g. "75". Customarily 50–75%, lower where the risk of misstatement is higher. Defaults to 75.
clearlyTrivialPercentNoClearly-trivial threshold as a percentage OF OVERALL MATERIALITY, e.g. "5". Customarily 5%. Defaults to 5.

Schema Changelog

Changes observed during successful MCP inspections.

  1. Addedv0.9.0

TDQS

A4.8/5.0
Behavior5/5

Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?

Annotations only cover readOnlyHint/openWorldHint; the description adds substantive behaviour: it deliberately does NOT read the benchmark from TallyPrime and explains why, it records the basis with the arithmetic, defaults are stated and overridable, and it explicitly notes pagination is not applicable. This is context an agent could not infer from structured fields.

Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.

Conciseness4/5

Is the description appropriately sized, front-loaded, and free of redundancy?

Front-loaded with the core purpose, then organised into labelled sections (WHEN TO USE, RETURNS, PERCENTAGES, PAGINATION). It runs long with some repetition of the judgement theme, but each section carries information an agent needs.

Shorter descriptions cost fewer tokens and are easier for agents to parse. Every sentence should earn its place.

Completeness5/5

Given the tool's complexity, does the description cover enough for an agent to succeed on first attempt?

No output schema exists, yet the RETURNS section enumerates every output field including the basis. Combined with the input-provenance guidance and the read-only guarantee, an agent has everything needed to call and interpret this tool.

Complex tools with many parameters or behaviors need more documentation. Simple tools need less. This dimension scales expectations accordingly.

Parameters4/5

Does the description clarify parameter syntax, constraints, interactions, or defaults beyond what the schema provides?

Schema coverage is 100%, so the baseline is 3, but the description adds meaning beyond the schema: it stresses the benchmark is a judgement, that sign on amount is ignored, and that defaults are documented starting points rather than answers. That said, most field-level detail is already in the schema descriptions.

Input schemas describe structure but not intent. Descriptions should explain non-obvious parameter relationships and valid value ranges.

Purpose5/5

Does the description clearly state what the tool does and how it differs from similar tools?

States a specific verb and resource ('Compute overall materiality, performance materiality and the clearly-trivial threshold from a benchmark figure') and names the scope of the computation precisely. It is clearly distinguishable from sibling read tools like tally_get_statement because it computes rather than fetches.

Agents choose between tools based on descriptions. A clear purpose with a specific verb and resource helps agents select the right tool.

Usage Guidelines5/5

Does the description explain when to use this tool, when not to, or what alternatives exist?

The WHEN TO USE block gives explicit triggers ('when planning an audit or review', 'whenever a question depends on whether an amount is material') and routes the agent away from improvising thresholds in conversation. It also names the sibling (tally_get_statement) that supplies the input and requires user agreement first.

Agents often have multiple tools that could apply. Explicit usage guidance like "use X instead of Y when Z" prevents misuse.