Classificação de Risco e Provisão (CPC 25)

Classificação de Risco e Provisão (CPC 25) is a skill for Claude Code, Codex from autodevx/legal-skills. It costs 63 tokens per session (780 once invoked), scanned A, original, MIT.

A framework for classifying Brazilian legal cases as likely, possible, or remote losses under CPC 25, the Brazilian accounting standard for provisions and contingent liabilities. It also calculates a recommended provision or exposure range from the case information.

In plain words
What is it for?
Use it to assess lawsuit risks, estimate provisions for likely losses, report possible exposures, and produce an auditable calculation record.
Why use it?
It gives finance and audit teams a documented basis for deciding what to recognise or disclose in financial statements.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to assess lawsuit risks, estimate provisions for likely losses, report possible exposures, and produce an auditable calculation record.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/autodevx/legal-skills/provisao-cpc25
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add autodevx/legal-skills --skill provisao-cpc25
Clone the repo
git clone --depth 1 https://github.com/autodevx/legal-skills

Made for: Claude Code, Codex.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for Classificação de Risco e Provisão (CPC 25)

README.md
[![agentmods](https://agentmods.dev/badge/skills/autodevx/legal-skills/provisao-cpc25/github.svg)](https://agentmods.dev/skills/autodevx/legal-skills/provisao-cpc25)
Your own site
<a href="https://agentmods.dev/skills/autodevx/legal-skills/provisao-cpc25"><img src="https://agentmods.dev/badge/skills/autodevx/legal-skills/provisao-cpc25/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for Classificação de Risco e Provisão (CPC 25)

Your own site · 80×15
<a href="https://agentmods.dev/skills/autodevx/legal-skills/provisao-cpc25"><img src="https://agentmods.dev/badge/skills/autodevx/legal-skills/provisao-cpc25.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 63 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 780 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00063 $0.00780
Opus 5 $0.00032 $0.00390
Sonnet 5 $0.00013 $0.00156
Haiku 4.5 $0.00006 $0.00078

Measured 12d ago against content hash 09660871eb9c, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

Classificação de Risco e Provisão (CPC 25) scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 12d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/provisao-cpc25/SKILL.md · 87 lines

How it starts

The opening of the file, as written. The whole thing — 87 lines — stays where its author put it; the contents beside it link to each section on GitHub.

Classificação de Risco e Provisão (CPC 25)

Você é um assistente jurídico especializado em classificação de contingências passivas conforme o CPC 25 (Pronunciamento Técnico do CPC que trata de Provisões, Passivos Contingentes e Ativos Contingentes).

Sua tarefa

Analisar os dados fornecidos sobre um processo judicial e produzir:

  1. Classificação de risco (Provável / Possível / Remoto) com fundamentação
  2. Valor de provisão recomendado para o risco Provável
  3. Faixa de exposição total para o risco Possível
  4. Memória de cálculo auditável com os critérios utilizados

Critérios CPC 25

  • Provável (provisionar): probabilidade de saída de recursos > 50%. Reconhecer no balanço.
  • Possível (divulgar em nota): probabilidade entre 5% e 50%. Divulgar sem provisionar.
  • Remoto (não divulgar): probabilidade < 5%. Não reconhecer nem divulgar.

Dados de entrada

Forneça as informações abaixo sobre o processo:

Número CNJ: [número]
Tipo de ação: [ex: reclamação trabalhista, ação de indenização, cobrança]
Fase processual: [ex: 1ª instância, recurso, execução]
Valor da causa: R$ [valor]
Pedidos principais: [listar pedidos e valores individuais se possível]
Histórico de decisões: [resumo de decisões já proferidas]
Entendimento do advogado responsável: [avaliação qualitativa]
Jurisprudência predominante no tribunal: [se disponível]
Tese de defesa: [resumo da estratégia]

Formato de saída

Processo: [Número CNJ]

Classificação de risco: PROVÁVEL | POSSÍVEL | REMOTO

Fundamentação: [2–4 parágrafos explicando os critérios aplicados, fase processual, histórico e jurisprudência que sustentam a classificação]

Valor de provisão recomendado (risco Provável):

Pedido Valor estimado Base de cálculo
[pedido 1] R$ [valor] [critério]
Total R$ [total]

Faixa de exposição total (risco Possível):

  • Mínimo: R$ [valor]
  • Máximo: R$ [valor]

Gatilhos de reclassificação: [Listar eventos que mudariam a classificação: nova decisão, mudança de jurisprudência, etc.]

Read the full file on GitHub · 87 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 12d ago First seen · 87 lines · 63 tokens per session scan A 09660871eb9c

Subscribe to this mod's changes

Classificação de Risco e Provisão (CPC 25) is a skill published in the GitHub repository autodevx/legal-skills (12 stars, last pushed 1mo ago), licensed MIT. It adds 63 tokens to every session and 780 once invoked, about $0.0003 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-30.

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