Does the description disclose side effects, auth requirements, rate limits, or destructive behavior?
Annotations already declare readOnlyHint=true, so the safety profile is covered. The description properly states it returns a balance sheet, which aligns with the read-only annotation. However, it doesn't describe what the response looks like (no output schema provided), whether it includes period comparisons, or if it respects the company set via set_company. For a report tool, these are useful behavioral details.
Agents need to know what a tool does to the world before calling it. Descriptions should go beyond structured annotations to explain consequences.