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.
npx agentmods add skills/brainbytes-dev/everything-claude-finance/consolidationnpx skills add brainbytes-dev/everything-claude-finance --skill consolidationgit clone --depth 1 https://github.com/brainbytes-dev/everything-claude-financeWrote 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.
[](https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/consolidation)<a href="https://agentmods.dev/skills/brainbytes-dev/everything-claude-finance/consolidation"><img src="https://agentmods.dev/badge/skills/brainbytes-dev/everything-claude-finance/consolidation.svg" alt="Measured on agentmods" height="20"></a>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.
| Model | Per session | Once invoked |
|---|---|---|
| Fable 5.1 | $0.00000 | $0.02701 |
| Opus 5 | $0.00000 | $0.01350 |
| Sonnet 5 | $0.00000 | $0.00540 |
| Haiku 4.5 | $0.00000 | $0.00270 |
Grade A, and why
consolidation 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 5d 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.
How it starts
The opening of the file, as written. The whole thing — 295 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Group Consolidation
name: consolidation description: Group consolidation — IFRS 10, intercompany elimination, minority interests
When to Activate
- User needs to prepare or understand consolidated financial statements
- Determining consolidation scope under IFRS 10 (control assessment)
- Performing intercompany eliminations (sales, loans, dividends)
- Calculating goodwill and non-controlling interests
- Applying the equity method for associates or proportional consolidation for joint ventures
- Handling currency translation for foreign subsidiaries (IAS 21)
Core Concepts
Consolidation Scope — IFRS 10 Control Model
An investor controls an investee when it has all three:
- Power over the investee (ability to direct relevant activities)
- Exposure to variable returns from the investee
- Ability to use power to affect returns
Assessment indicators:
| Factor | Suggests Control | Does Not Suggest Control |
|---|---|---|
| Voting rights | > 50% voting rights | < 20% with no other indicators |
| Board composition | Majority of board appointed | Minority representation only |
| Contractual arrangements | Power to direct key decisions | Advisory role only |
| De facto control | Largest shareholder with dispersed remainder | Multiple large shareholders with blocking rights |
| Potential voting rights | Currently exercisable options | Out-of-the-money or restricted options |
| Special purpose entities | Bears majority of risks/rewards | Merely a service provider |
Consolidation thresholds:
> 50% voting rights (or control) → Full consolidation (IFRS 10)
20-50% significant influence → Equity method (IAS 28)
Joint control (shared equally) → Equity method for joint ventures (IFRS 11)
or proportional consolidation (permitted under some GAAPs)
< 20% no significant influence → Financial instrument (IFRS 9)
Full Consolidation — Step-by-Step
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.
- 5d ago First seen · 295 lines · 0 tokens per session scan A 7ef65ed8b1e1
consolidation is a skill published in the GitHub repository brainbytes-dev/everything-claude-finance (5 stars, last pushed 5mo ago), licensed MIT. It costs nothing until one of its globs matches a file; then it loads 2,701 tokens. 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 2026-08-31.
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