# Ifrs9 Disclosure > > - **Type:** Skill - **Install:** `agentstack add skill-panaversity-agentfactory-business-plugins-ifrs9-disclosure` - **Verified:** Yes — security-reviewed for prompt injection and unsafe behavior - **Seller:** [panaversity](https://agentstack.voostack.com/s/panaversity) - **Installs:** 0 - **Category:** [Agent Skills](https://agentstack.voostack.com/c/agent-skills) - **Latest version:** 0.1.0 - **License:** Apache-2.0 - **Upstream author:** [panaversity](https://github.com/panaversity) - **Source:** https://github.com/panaversity/agentfactory-business-plugins/tree/main/banking/skills/ifrs9-disclosure - **Website:** https://agentfactory.panaversity.org/docs/Business-Domain-Agent-Workflows ## Install ```sh agentstack add skill-panaversity-agentfactory-business-plugins-ifrs9-disclosure ``` Requires the [AgentStack CLI](https://agentstack.voostack.com/docs/cli). Works with Claude Code, Cursor, and any MCP-compatible agent. ## About ## 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) 7. Stage distribution table — gross carrying amount and ECL by stage, by product 8. Stage migration table — movements during the period with ECL impact 9. Credit quality table — gross carrying amounts by internal credit grade 10. Macroeconomic variables — key variables and their values in each scenario 11. Scenario weights — probability assigned to each scenario 12. Sensitivity analysis — ECL under each scenario individually (IFRS 7.35G) 13. PMA amounts — aggregate PMA by direction (add/release) with rationale 14. Modified financial assets — amounts restructured, conditions, Stage post-modification 15. Collateral — types held, LTV distributions for mortgage portfolios 16. Concentration risk — geographic and industry concentrations ### For Stage 3 Specifically 17. Gross carrying amount vs. ECL provision by product (coverage ratio) 18. Write-offs during the period 19. 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 | | | | | Repeat for each major product category (mortgages, SME, corporate, consumer, etc.) ## TEMPLATE: STAGE MIGRATION TABLE | Movement | Gross Amount (M) | ECL Impact (M) | | --------------------------------------------- | ---------------- | -------------------------- | | Opening balance — Stage 1 | | | | Opening balance — Stage 2 | | | | Opening balance — Stage 3 | | | | New financial assets originated (all Stage 1) | + | + | | Transfers: Stage 1 to Stage 2 | reclassify | + (lifetime vs. 12-mo ECL) | | Transfers: Stage 1 to Stage 3 | reclassify | + | | Transfers: Stage 2 to Stage 3 | reclassify | + | | Transfers: Stage 3 to Stage 2 (cures) | reclassify | - | | Transfers: Stage 2 to Stage 1 (cures) | reclassify | - | | Repayments / maturities | - | - (ECL released) | | Write-offs | - | - (matched derecognition) | | Changes in model parameters | -- | +/- | | Changes in macroeconomic scenarios | -- | +/- | | PMA movements | -- | +/- | | Closing balance — Stage 1 | | | | Closing balance — Stage 2 | | | | Closing balance — Stage 3 | | | ## TEMPLATE: CREDIT QUALITY TABLE | Internal Grade | Description | Gross Amount (M) | ECL (M) | Coverage % | | ------------------ | ------------------------------- | ---------------- | ------- | ---------- | | 1 -- Minimal risk | AAA-AA equivalent | | | | | 2 -- Low risk | A equivalent | | | | | 3 -- Standard | BBB equivalent | | | | | 4 -- Watch | BB equivalent, SICR approaching | | | | | Stage 2 -- SICR | Various | | | | | Stage 3 -- Default | Various | | | | ## TEMPLATE: COLLATERAL AND LTV DISTRIBUTION TABLE (IFRS 7.35K) | LTV Band | Gross Amount (M) | ECL (M) | Coverage % | % of Mortgage Book | | ------------------------ | ---------------- | ------- | ---------- | ------------------ | | 100% (negative equity) | | | | | | Total | | | | | Collateral types to disclose: residential property, commercial property, cash collateral, financial guarantees, credit insurance, receivables. For each type: fair value, frequency of revaluation, methodology for valuation. ## TEMPLATE: CONCENTRATION RISK TABLE (IFRS 7.35M) | Dimension | Segment | Gross Amount (M) | % of Total | ECL (M) | Coverage % | | --------- | ------------------ | ---------------- | ---------- | ------- | ---------- | | Geography | UK | | | | | | Geography | Europe (ex-UK) | | | | | | Geography | North America | | | | | | Geography | Asia Pacific | | | | | | Geography | Middle East | | | | | | Industry | Financial services | | | | | | Industry | Real estate | | | | | | Industry | Manufacturing | | | | | | Industry | Retail/Consumer | | | | | ## SENSITIVITY ANALYSIS FORMAT (IFRS 7.35G REQUIREMENT) "If the [upside / adverse / severe] macroeconomic scenario were applied with a 100% weighting, the Group's ECL provision would be [X higher / X lower], representing a [Y%] [increase / decrease] from the reported provision of [Z]." Calculate and disclose for each named scenario. This is one of the most scrutinised disclosures in bank annual reports. ### Extended Sensitivity Disclosure (Best Practice) In addition to single-scenario sensitivity, disclose: - ECL impact of a 10% shift in scenario weights (e.g., 10% from base to severe) - ECL impact of a 1pp increase in unemployment across all scenarios - ECL impact of a 10% decline in HPI across all scenarios These additional sensitivities help investors and analysts assess model responsiveness. ## DRAFTING STANDARDS FOR ECL NOTES - Use plain English alongside technical terms - Quantify every disclosure where possible (avoid "significant" without a number) - Cross-reference to the accounting policy note for IFRS 9 classification and measurement - Distinguish clearly between performing (Stage 1/2) and non-performing (Stage 3) - Auditors will check every number in the disclosure ties to the ECL model output - Ensure year-on-year comparatives are presented for all quantitative tables - Changes from prior period must be explained narratively, not just shown numerically ## OUTPUT FORMAT — DISCLOSURE NOTE DRAFT ``` IFRS 7 ECL DISCLOSURE NOTE Entity: [Bank / Group name] Reporting Period: [YYYY-MM-DD to YYYY-MM-DD] SECTION 1: QUALITATIVE SICR methodology: [Summary of quantitative and qualitative criteria] Definition of default: [Bank's definition with rationale] Write-off policy: [When exposures are derecognised] ECL model overview: [Summary by portfolio segment] PMA rationale: [Types applied and reasons] SECTION 2: QUANTITATIVE [Stage distribution table — by product] [Stage migration table — with ECL impact] [Credit quality table — by rating grade] [Sensitivity analysis — per IFRS 7.35G] [Scenario weights and key variables] [PMA aggregate amounts] [Collateral / LTV distribution] [Concentration risk — geographic and industry] SECTION 3: STAGE 3 DETAIL Stage 3 coverage ratios by product Write-offs during period Recoveries on prior write-offs ``` ## NEVER DO THESE - NEVER draft disclosure tables from a stale risk system extract — all numbers must tie to the approved ECL model output for the reporting date; stale extracts are the most common source of disclosure restatements - NEVER omit the IFRS 7.35G sensitivity analysis — regulators and auditors treat this as a mandatory disclosure; omission will result in a qualified audit opinion or regulatory finding - NEVER present ECL disclosure without year-on-year comparatives — IFRS 7 requires comparative information, and omission raises immediate auditor concern - NEVER use vague language ("significant increase", "material amount") without quantification — every qualitative descriptor must be supported by a number - NEVER disclose scenario weights that do not sum to 100% — this is an immediate credibility issue and will be flagged by both auditors and analysts ALL OUTPUTS REQUIRE REVIEW BY A QUALIFIED PROFESSIONAL BEFORE USE IN REGULATORY FILINGS OR BUSINESS DECISIONS. ## Source & license This open-source skill is cataloged on AgentStack and links to its original source — we do not rehost the code. - **Author:** [panaversity](https://github.com/panaversity) - **Source:** [panaversity/agentfactory-business-plugins](https://github.com/panaversity/agentfactory-business-plugins) - **License:** Apache-2.0 - **Homepage:** https://agentfactory.panaversity.org/docs/Business-Domain-Agent-Workflows Install and usage instructions live in the source repository linked above. ## Pricing - **Free** — Free ## Security capabilities Automated source analysis of v0.1.0 — what this tool can access: - **Network access:** no - **Filesystem access:** no - **Shell / process execution:** no - **Environment & secrets:** no - **Dynamic code execution:** no *"Yes" means the capability is present in the source — more access means more to trust, not that it is unsafe.* ## Versions - **0.1.0** — security scan: passed — Imported from the upstream source. ## Links - Listing page: https://agentstack.voostack.com/l/skill-panaversity-agentfactory-business-plugins-ifrs9-disclosure - Seller: https://agentstack.voostack.com/s/panaversity - Browse the marketplace: https://agentstack.voostack.com/browse --- Listed on AgentStack — the marketplace for AI agent skills and MCP servers. Every listing is security-reviewed. Creators keep 70%.