IAS 36 — Cash-Generating Unit (CGU) multi-asset impairment test. Applies the 3-step allocation (IAS 36.104-105): Step 1 assets with individual FVLCD floor impaired first; Step 2 remaining shortfall absorbed by goodwill; Step 3 pro-rata to other assets. Handles NCI gross-up (IAS 36.91-92) for PROP...
Risk signalsHigh parameter count (12 properties)
Part of the IfrCoworker server.
Free to start. No card required.
AI agents invoke ifr_cgu_impairment to trigger processes or run actions in IfrCoworker. Execute operations can have side effects beyond the immediate call -- triggering builds, sending notifications, or starting workflows. Rate limits and argument validation are essential to prevent runaway execution.
ifr_cgu_impairment can trigger processes with real-world consequences. An uncontrolled agent might start dozens of builds, send mass notifications, or kick off expensive compute jobs. PolicyLayer enforces rate limits and validates arguments to keep execution within safe bounds.
Execute tools trigger processes. Rate-limit and validate arguments to prevent unintended side effects.
{
"version": "1",
"default": "deny",
"tools": {
"ifr_cgu_impairment": {
"limits": [
{
"counter": "ifr_cgu_impairment_rate",
"window": "minute",
"max": 10,
"scope": "grant"
}
]
}
}
}See the full IfrCoworker policy for all 19 tools.
These attack patterns abuse exactly the kind of access ifr_cgu_impairment gives an agent. Each links to the full case and the policy that stops it:
Other execute tools across the catalogue. The same approach applies to each: rate-limit and validate the arguments.
IAS 36 — Cash-Generating Unit (CGU) multi-asset impairment test. Applies the 3-step allocation (IAS 36.104-105): Step 1 assets with individual FVLCD floor impaired first; Step 2 remaining shortfall absorbed by goodwill; Step 3 pro-rata to other assets. Handles NCI gross-up (IAS 36.91-92) for PROPORTIONATE NCI. Returns per-asset impairment schedule, goodwill movement, NCI impact, reversal eligibility, and journal entries. Token required; costs 10 credits.. It is categorised as a Execute tool in the IfrCoworker MCP Server, which means it can trigger actions or run processes. Use rate limits and argument validation.
Register the IfrCoworker MCP server in PolicyLayer and add a rule for ifr_cgu_impairment: allow, deny, rate-limit, or require approval. Point your MCP client at the PolicyLayer proxy URL and the rule is enforced on every call, before it reaches IfrCoworker. Nothing to install.
ifr_cgu_impairment is a Execute tool with high risk. Execute tools should be rate-limited and have argument validation enabled.
Yes. Add a rate_limit block to the ifr_cgu_impairment rule in your PolicyLayer policy. For example, setting max: 10 and window: 60 limits the tool to 10 calls per minute. Rate limits are tracked per agent session and reset automatically.
Set action: deny in the PolicyLayer policy for ifr_cgu_impairment. The AI agent will receive a policy violation error and cannot call the tool. You can also include a reason field to explain why the tool is blocked.
ifr_cgu_impairment is provided by the IfrCoworker MCP server (https://mcp.ifrcoworker.com). PolicyLayer sits as a proxy in front of this server to enforce policies before tool calls reach the server.
Deterministic rules across all 19 IfrCoworker tools. Per-identity grants. Full audit log. Live in minutes. Nothing to install.
Free to start. No card required.
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