ifrs9-disclosure

ifrs9-disclosure is a skill for Claude Code from panaversity/agentfactory-business-plugins. It costs 92 tokens per session (2,249 once invoked), scanned A, original, Apache-2.0.

A reference for preparing financial-report disclosures about expected credit losses and credit risk under IFRS 9 and IFRS 7, which are international accounting standards.

In plain words
What is it for?
Use it when drafting or checking annual-report notes, including stage distributions, credit quality, stage movements, economic scenarios, collateral, and sensitivity analysis.
Why use it?
It helps ensure disclosure notes include the required explanations, tables, scenarios, sensitivities, and credit-risk details.

Skill for Claude Code

Written for Claude Code: shipped in a Claude Code plugin.

Part of the banking plugin — 17 skills, 4 commands shipped together

Good fit Use it when drafting or checking annual-report notes, including stage distributions, credit quality, stage movements, economic scenarios, collateral, and sensitivity analysis.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/panaversity/agentfactory-business-plugins/ifrs9-disclosure
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 panaversity/agentfactory-business-plugins --skill ifrs9-disclosure
Clone the repo
git clone --depth 1 https://github.com/panaversity/agentfactory-business-plugins

Made for: Claude Code.

Or install banking, the plugin that ships this one along with the rest of its 17 skills, 4 commands.

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 ifrs9-disclosure

README.md
[![agentmods](https://agentmods.dev/badge/skills/panaversity/agentfactory-business-plugins/ifrs9-disclosure/github.svg)](https://agentmods.dev/skills/panaversity/agentfactory-business-plugins/ifrs9-disclosure)
Your own site
<a href="https://agentmods.dev/skills/panaversity/agentfactory-business-plugins/ifrs9-disclosure"><img src="https://agentmods.dev/badge/skills/panaversity/agentfactory-business-plugins/ifrs9-disclosure/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 ifrs9-disclosure

Your own site · 80×15
<a href="https://agentmods.dev/skills/panaversity/agentfactory-business-plugins/ifrs9-disclosure"><img src="https://agentmods.dev/badge/skills/panaversity/agentfactory-business-plugins/ifrs9-disclosure.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 92 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,249 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 $0.00092 $0.02249
Opus 5 $0.00046 $0.01125
Sonnet 5 $0.00018 $0.00450
Haiku 4.5 $0.00009 $0.00225

Measured 12d ago against content hash 15bb533793c5, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-12, from the pricing page.

Security

Grade A, and why

ifrs9-disclosure 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.

banking/skills/ifrs9-disclosure/SKILL.md · 188 lines

How it starts

The opening of the file, as written. The whole thing — 188 lines — stays where its author put it; the contents beside it link to each section on GitHub.

IFRS 7 ECL DISCLOSURE REQUIREMENTS — COMPLETE LIST

Qualitative Disclosures (always required)

  1. SICR assessment methodology — quantitative and qualitative criteria used
  2. Definition of default — the bank's specific definition and why it was chosen
  3. Write-off policy — when exposures are derecognised (written off)
  4. Macroeconomic scenario descriptions — narrative for each scenario
  5. ECL model methodology — overview for each major portfolio segment
  6. PMA rationale — types and reasons for post-model adjustments

Quantitative Disclosures (always required)

  1. Stage distribution table — gross carrying amount and ECL by stage, by product
  2. Stage migration table — movements during the period with ECL impact
  3. Credit quality table — gross carrying amounts by internal credit grade
  4. Macroeconomic variables — key variables and their values in each scenario
  5. Scenario weights — probability assigned to each scenario
  6. Sensitivity analysis — ECL under each scenario individually (IFRS 7.35G)
  7. PMA amounts — aggregate PMA by direction (add/release) with rationale
  8. Modified financial assets — amounts restructured, conditions, Stage post-modification
  9. Collateral — types held, LTV distributions for mortgage portfolios
  10. Concentration risk — geographic and industry concentrations

For Stage 3 Specifically

  1. Gross carrying amount vs. ECL provision by product (coverage ratio)
  2. Write-offs during the period
  3. Recoveries on previously written-off amounts

TEMPLATE: STAGE DISTRIBUTION TABLE

Stage 1 Stage 2 Stage 3 Total
Gross carrying amount (M)
ECL provision (M)
Net carrying amount (M)
ECL coverage ratio %
Number of facilities

Read the full file on GitHub · 188 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 · 188 lines · 92 tokens per session scan A 15bb533793c5

Subscribe to this mod's changes

ifrs9-disclosure is a skill published in the GitHub repository panaversity/agentfactory-business-plugins (29 stars, last pushed 5mo ago), licensed Apache-2.0. It adds 92 tokens to every session and 2,249 once invoked, about $0.0005 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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