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 VincentChuWaiChow/vanguard-frontier-agentic --skill consolidation-intercompany-advisorgit clone --depth 1 https://github.com/VincentChuWaiChow/vanguard-frontier-agenticWrote 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/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor)<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor/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.
<a href="https://agentmods.dev/skills/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor"><img src="https://agentmods.dev/badge/skills/vincentchuwaichow/vanguard-frontier-agentic/consolidation-intercompany-advisor.svg" alt="Reviewed on agentmods" width="80" height="20"></a>- NVIDIA SkillSpector pass
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 | $0.00120 | $0.05879 |
| Opus 5 | $0.00060 | $0.02939 |
| Sonnet 5 | $0.00024 | $0.01176 |
| Haiku 4.5 | $0.00012 | $0.00588 |
Grade A, and why
consolidation-intercompany-advisor 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.
How it starts
The opening of the file, as written. The whole thing — 303 lines — stays where its author put it; the contents beside it link to each section on GitHub.
Consolidation & Intercompany Advisor — Reference Skill
Purpose
Provide the complete multi-jurisdiction framework for consolidation scope determination and intercompany elimination advisory — from controlling financial interest analysis through VIE (Variable Interest Entity — ASC 810-10-15) primary beneficiary tests, NCI measurement, equity method accounting, elimination of intercompany transactions, deferred tax on eliminations, and adversarial group reporting scenarios.
Part 1: Consolidation Scope — ASC 810 vs. IFRS 10
1.1 The Control Models Compared
| Dimension | US GAAP (ASC 810) | IFRS 10 |
|---|---|---|
| Core principle | Controlling financial interest | Control: power over investee + exposure to variable returns + ability to use power to affect returns |
| Primary framework | Two-tier: Voting Interest Entity (VIE) model + Variable Interest Entity (VIE) model | Single principle-based control model |
| Structured entities / SPEs | Detailed VIE guidance (ASC 810-10-15) — entity is a VIE if equity at risk is insufficient or lacks decision-making rights | IFRS 10 structured entity concept (less prescriptive; applies the same three-element control test) |
| Majority voting threshold | >50% of voting interest → consolidate (absent other indicators) | Majority voting rights are one indicator of power; substantive potential voting rights also considered |
| Potential voting rights | Generally not considered unless currently exercisable | Substantive potential voting rights must be considered (IFRS 10.B38-B50) |
1.2 Variable Interest Entities (VIEs) — ASC 810-10-15
An entity is a VIE if any of the following conditions is present (ASC 810-10-15-14):
- The equity investment at risk is not sufficient to permit the entity to finance its activities without additional subordinated financial support.
- The equity holders lack the direct or indirect ability to make decisions about the entity's activities that most significantly impact its economic performance through voting rights or similar rights.
- The equity holders do not absorb the expected losses of the entity.
- The equity holders do not receive the expected residual returns of the entity.
What ships with it
2 files beside SKILL.md in the same directory: the scripts, references and assets a skill reads on demand. Not counted in the per-session cost; read them before you install if any of them is executable.
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.
- 12d ago First seen · 303 lines · 120 tokens per session scan A 56550ec91981
consolidation-intercompany-advisor is a skill published in the GitHub repository VincentChuWaiChow/vanguard-frontier-agentic (22 stars, last pushed today), licensed Apache-2.0. It adds 120 tokens to every session and 5,879 once invoked, about $0.0006 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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