Agentic Automation Strategy

Purpose: An always-available AI tax advisor that understands Norwegian resource rent tax (Havbruksskatteloven) and can instantly answer questions, run scenario analyses, and prepare tax return data — eliminating dependency on external consultants for routine queries.

What it does autonomously:

• Tax position Q&A — "What is our current grunnrenteskatt liability?" pulls live D365 GL balances + SSB norm prices from Dataverse and calculates the answer in natural language.
• Scenario modelling — "Run a scenario with FishPool at NOK 85/kg" triggers the Fabric Lakehouse model with custom parameters and returns a sensitivity comparison table.
• Norm price alert — When SSB publishes new norm prices, the agent proactively notifies the finance team via Teams with impact analysis vs. prior assumptions.
• RF-1151 preparation — "Prepare the tax return for FY2026" orchestrates data extraction, runs all 28 license calculations, generates the RF-1151 XML via ER format, and presents it for approval before Altinn submission.
• Investment allowance tracking — "Show qualifying CAPEX for investment allowance" queries D365 Fixed Assets (SEA-LICENSE-CAPEX group) and calculates the allowance at the risk-free rate.

Purpose: A conversational treasury management agent that provides real-time FX exposure analysis, automates hedge effectiveness testing, and recommends hedging actions — replacing the traditional spreadsheet-driven treasury workflow.

What it does autonomously:

• Exposure dashboard — "What is our current FX exposure?" reads D365 AR open invoices by currency, compares against active FX forward contracts in Dataverse, and presents a net exposure summary with hedge ratios.
• Effectiveness testing — "Run IFRS 9 effectiveness test for Q1" automatically performs dollar-offset and regression testing on all open hedges, determines if they fall within the 80-125% corridor, and flags any that should be de-designated.
• Hedge recommendation — "We expect EUR 5M in receivables next quarter" uses Azure OpenAI to analyse current FX rates, forward curves (from Norges Bank/ECB), and existing hedge book to recommend optimal contract sizes and tenors.
• MTM alert — When cumulative unrealised loss on any counterparty exceeds NOK 2M, proactively alerts the CFO via Teams with a position summary and suggested action.
• Settlement processing — "Settle matured contracts for March" identifies all FX forwards at maturity, calculates P&L, posts the FXHEDGE journal to D365 via OData, and records the settlement in Dataverse.

Purpose: An orchestrating agent that guides the finance team through month-end close, triggers all downstream agents in sequence, validates results, and produces a close package — reducing the close from 3 days to half a day.

What it does autonomously:

• Close orchestration — "Start month-end close for February" triggers the SalmonHedge MTM, IAS 41 Fair Value, NRV Ceiling Test, and FX Revaluation agents in dependency order, monitoring each for completion.
• Validation checks — After all journals post, runs 12 automated validation checks (trial balance reconciliation, intercompany elimination, dimension completeness, etc.) and reports pass/fail.
• Variance analysis — "Why is cost of goods sold up 15% vs. last month?" uses Azure OpenAI to analyse GL movement by dimension and produces a natural-language variance explanation.
• Close package generation — Compiles all period journals, reconciliations, and validations into a structured close package in SharePoint, ready for CFO sign-off.
• Audit trail — Every agent action is logged to Dataverse with timestamp, user context, journal references, and calculation inputs for full auditability.

Evolves the existing monthly MTM journal flow into an event-driven agent that reacts to Fish Pool price volatility:

• Continuous monitoring — Watches the daily Fish Pool price feed. If spot price moves ±5% from last MTM valuation, triggers an interim revaluation alert.
• Auto-hedge adjustment — When a Fish Pool contract approaches settlement, automatically calculates the cash settlement amount and prepares the journal.
• Exception handling — If D365 OData journal post fails (e.g., posting period closed), queues the journal, opens the period via API, retries, and notifies finance team.
• Effectiveness pre-check — Before posting, runs IFRS 9 prospective effectiveness test. If a hedge would fail the 80-125% corridor, pauses and escalates to the FX Hedge Treasury Agent for de-designation.

Transforms the monthly IAS 41 fair value adjustment into an intelligent biological asset valuation engine:

• Multi-factor valuation — Pulls biomass data from AquaMonitor (generation weight, mortality %, growth trajectory), Fish Pool forward prices, and discount rates to calculate fair value per generation.
• Anomaly detection — Uses process mining patterns to detect unusual fair value swings (e.g., generation FV drops 30% — likely a mortality event). Flags for investigation before posting.
• Disclosure generation — After posting the NHA-ADJ parallel layer journal, uses Azure OpenAI to draft the IAS 41 fair value disclosure note for the quarterly report.
• Cross-module sync — Triggers the NRV Ceiling Test Agent after fair value is calculated (since NRV depends on FV inputs), ensuring correct ordering.

Upgrades the NRV write-down flow to an intelligent inventory impairment agent:

• Proactive monitoring — Continuously compares accumulated production cost per generation against Fish Pool forward prices minus selling costs. Alerts if NRV headroom drops below 10%.
• Auto-reversal intelligence — When Fish Pool prices recover, automatically calculates the write-back amount (capped at original write-down per NRS 8), prepares the reversal journal, and routes for approval.
• Generation lifecycle awareness — Understands where each fish generation is in its lifecycle (smolt → grow-out → harvest-ready) and adjusts NRV parameters accordingly (e.g., higher selling costs for early-stage generations).
• Audit documentation — Generates a per-generation NRV test workpaper (cost breakdown, NRV calculation, margin analysis) and stores it in SharePoint for auditor access.

Elevates the monthly FX revaluation to a continuous treasury management agent:

• Daily MTM tracking — Revalues all open FX forwards daily (vs. monthly), storing daily MTM snapshots in Dataverse for trend analysis and risk reporting.
• Counterparty limit monitoring — Tracks cumulative exposure per bank counterparty (DNB, Nordea, SEB). Alerts if exposure exceeds internal limits or if a counterparty's credit rating changes.
• Auto-reversal — Posts FXHEDGE journal with auto-reversal flag. On period open, confirms reversal posted correctly. If not, self-heals by re-posting.
• OCI/P&L split intelligence — For designated cash flow hedges, automatically calculates the effective vs. ineffective portion and splits journal entries between OCI (equity) and P&L accounts per IFRS 9.
• Maturity calendar — 7 days before any contract maturity, alerts treasury with settlement details and suggests rollover parameters based on open AR positions.