---
url: /set-instructions/variance-percent-using-prior-two-members-reversed.md
description: >-
  Creates a percentage variance entry from the last two members in the working
  set - the reversed direction, earlier versus later.
---

# Variance % Using Prior Two Members (Reversed)

The reversed direction of [Variance % Using Prior Two Members](/set-instructions/variance-percent-using-prior-two-members) - appends a computed percentage variance entry based on the last two elements in the working list, earlier relative to later instead of later relative to earlier.

#### Example

```
1. Element: 2023 Actual, 2024 Actual
2. Variance % Using Prior Two Members (Reversed)
```

Adds a percentage variance column expressed as `2023 Actual` relative to `2024 Actual` - the reverse of the default later-relative-to-earlier direction. Useful when a report's convention treats a positive number as favourable-to-budget (e.g. `Budget` relative to `Actual`) rather than as a straightforward year-over-year change.

![All four Variance instructions computed from the same two elements, 2023 Actual and 2024 Actual](/set-instructions-example-variance.svg)