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 skills add panaversity/agentfactory-business-plugins --skill ifrs9-eclgit clone --depth 1 https://github.com/panaversity/agentfactory-business-pluginsWrote 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/panaversity/agentfactory-business-plugins/ifrs9-ecl)<a href="https://agentmods.dev/skills/panaversity/agentfactory-business-plugins/ifrs9-ecl"><img src="https://agentmods.dev/badge/skills/panaversity/agentfactory-business-plugins/ifrs9-ecl.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 | $0.00092 | $0.01927 |
| Opus 5 | $0.00046 | $0.00963 |
| Sonnet 5 | $0.00018 | $0.00385 |
| Haiku 4.5 | $0.00009 | $0.00193 |
Grade A, and why
ifrs9-ecl 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 8d 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 — 180 lines — stays where its author put it; the contents beside it link to each section on GitHub.
CORE PRINCIPLE
ECL is FORWARD-LOOKING and PROBABILITY-WEIGHTED. It is NOT the incurred loss. It is the probability-weighted expectation of credit losses given ALL reasonable and supportable information, including future economic conditions. Never wait for objective evidence of impairment to recognise a loss.
STAGE SUMMARY
| Stage | Trigger | ECL Horizon | Interest Income |
|---|---|---|---|
| Stage 1 | No SICR since origination | 12-month ECL | On GROSS carrying amount |
| Stage 2 | SICR since origination — see ifrs9-staging.md | Lifetime ECL | On GROSS carrying amount |
| Stage 3 | Credit impairment occurred | Lifetime ECL | On NET carrying amount (gross - ECL) |
CRITICAL: Stage 3 interest is on the NET amount. Recognising Stage 3 interest on the gross amount is a material accounting error.
ECL FORMULAS
12-Month ECL (Stage 1): ECL_12 = PD_12 x LGD x EAD
Lifetime ECL (Stage 2 and 3): ECL_life = Sum_t [ PD_marginal_t x LGD_t x EAD_t x DF_t ] where t = each future period until maturity DF_t = discount factor at the asset's effective interest rate
Scenario-Weighted ECL (REQUIRED): ECL = Sum_s ( Weight_s x ECL_scenario_s ) Weights must sum to 1.0 and reflect management's genuine scenario probability assessment
DISCOUNT FACTOR TREATMENT
The discount factor (DF_t) is calculated using the asset's effective interest rate (EIR). For floating-rate instruments: use current EIR at the reporting date. For fixed-rate instruments: use the EIR at initial recognition.
DF_t = 1 / (1 + EIR)^t
Discounting matters because:
- Lifetime ECL for long-dated assets (e.g., 25-year mortgages) extends decades
- Without discounting, future losses are materially overstated in present-value terms
- The discount effect is largest for Stage 2 facilities with long remaining maturity
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.
- 8d ago First seen · 180 lines · 92 tokens per session scan A c950112b6e45
ifrs9-ecl 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 1,927 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.
Other skills, from other repositories
roi-estimator
Use when estimating the ROI of adopting an LLM/agent for a workflow, with structured assumptions.
mcp_paypal
Operate PayPal through its official remote MCP in the configured sandbox or live environment. Use when the user asks to create/send invoices, manage orders and payments, issue refunds, handle disputes, manage products or subscriptions, track shipments, or read transactions.
mcp_stripe
Operate Stripe through the official remote Stripe MCP (mcp.stripe.com). Use when the user asks to read or update Stripe API resources, issue refunds, plan an integration, run reports, inspect the connected account, or search Stripe documentation.
mcp_quickbooks
Operate the user's QuickBooks Online company through the QuickBooks MCP. Use when the user asks to look up or create customers and invoices, send or void an invoice, review payments/bills/accounts/vendors, or run a financial report.
mcp_square
Operate the user's Square account through the Square MCP. Use when the user asks to look up locations, catalog items, orders, or customers, create catalog items or customers, or read/adjust inventory counts on Square.
finance-ledger
Read, query, and record validated income, expense, invoice, bill, payment, refund, transfer, adjustment, and journal-entry facts in the active Workspace Finance Ledger.