IFRS 9 Simplified Approach — ECL provision matrix for trade receivables, IFRS 15 contract assets, and IFRS 16 lease receivables. Ages each receivable into buckets (current / 1-30 / 31-60 / 61-90 / 91-180 / 180+ days past due). Applies entity-supplied historical loss rates per bucket. Returns per-...
Risk signalsHigh parameter count (14 properties)
Part of the IfrCoworker server.
Free to start. No card required.
AI agents call ifr_ecl_provision_matrix to retrieve information from IfrCoworker without modifying any data. This is common in research, monitoring, and reporting workflows where the agent needs context before taking action. Because read operations don't change state, they are generally safe to allow without restrictions -- but you may still want rate limits to control API costs.
Even though ifr_ecl_provision_matrix only reads data, uncontrolled read access can leak sensitive information or rack up API costs. An agent caught in a retry loop could make thousands of calls per minute. A rate limit gives you a safety net without blocking legitimate use.
Read-only tools are safe to allow by default. No rate limit needed unless you want to control costs.
{
"version": "1",
"default": "deny",
"tools": {
"ifr_ecl_provision_matrix": {}
}
}See the full IfrCoworker policy for all 19 tools.
These attack patterns abuse exactly the kind of access ifr_ecl_provision_matrix gives an agent. Each links to the full case and the policy that stops it:
Other read tools across the catalogue. The same approach applies to each: allow, with a rate cap to control cost.
IFRS 9 Simplified Approach — ECL provision matrix for trade receivables, IFRS 15 contract assets, and IFRS 16 lease receivables. Ages each receivable into buckets (current / 1-30 / 31-60 / 61-90 / 91-180 / 180+ days past due). Applies entity-supplied historical loss rates per bucket. Returns per-invoice ECL, portfolio summary, movement schedule (opening→closing provision, P&L charge), and IFRS 7.35H disclosure stub. NOT for the general 3-stage approach (loans, bonds) — use ifr_calculate with standard "ifrs9" for those. Token required; costs 10 credits.. It is categorised as a Read tool in the IfrCoworker MCP Server, which means it retrieves data without modifying state.
Register the IfrCoworker MCP server in PolicyLayer and add a rule for ifr_ecl_provision_matrix: 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_ecl_provision_matrix is a Read tool with low risk. Read-only tools are generally safe to allow by default.
Yes. Add a rate_limit block to the ifr_ecl_provision_matrix 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_ecl_provision_matrix. 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_ecl_provision_matrix 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.
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