{"serverInfo":{"name":"ifrCoworker","version":"2.0.0"},"name":"com.spocont/ifrCoworker","title":"IFR Coworker","description":"MCP-native IFRS engine — 31 IAS/IFRS standards, 200+ transaction types. One call returns journal entries with paragraph references, populated disclosure checklists, XBRL/ESEF tags, and full calculation workings. Batch your entire period-end in one request. Audit trail built in. Pay as you ride.","homepage":"https://ifrcoworker.com","icon":"https://storage.googleapis.com/reservoprix/stat/ifr-logo.png","version":"2.0.0","tools":[{"name":"ifr_schema","description":"If you know the economic object type but not the standard, pass `elementType` (e.g. 'lease', 'asset', 'financial-instrument') instead of `standard`. For multi-standard types (asset, equity-method-investment), also pass `assetClass` or `investmentType` to get the specific standard's schema. The recurring IFRS 10 group close is elementType 'group'; the IFRS 3 day-1 acquisition is 'business-combination'. This tool returns the input schema for a specific standard: field definitions, IAS/IFRS paragraph references, and a copy-paste-ready `exampleRequests.default` template. Use ifr_route_event if unsure which standard applies. CHOOSING THE RIGHT FIELD-DISCOVERY TOOL: (A) ifr_input_schema — lightweight, fast, free; returns a typed JSON Schema (required fields, types, enum values, defaults) with no prose; use when you need to validate your input programmatically or see which fields are required. (B) ifr_schema (this tool) — full documentation; returns field descriptions, IAS paragraph references, copy-paste `exampleRequests`, `exampleIndex`, and chaining guidance; use when you need to understand WHAT each field means, pick the right example variant, or onboard to a new standard. Both tools are safe to call in parallel. EXAMPLE SELECTION — after calling ifr_schema: (A) If the response contains `exampleIndex`: scan every key and pick the one whose description best matches your scenario — copy `exampleRequests[thatKey]` verbatim, do NOT default to `exampleRequests.default` when a more specific key exists. (B) If only `exampleRequests` is present: copy `exampleRequests.default`. In both cases revise every field to real business values. Field meanings are in `fields[fieldName].description` in the same response. SCHEMA VERSION CONTROL HASH: if reusing a cached input, compare the returned `schemaVersionControlHash` (12-char hex) against your previously recorded value — a changed hash means FIELD_DEFINITIONS were updated, discard the cached input and rebuild from the current schema. ","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","enum":["ias2","ias7","ias10","ias12","ias16","ias19","ias20","ias21","ias23","ias27","ias28","ias29","ias33","ias36","ias37","ias38","ias40","ias41","ifrs1","ifrs2","ifrs3","ifrs5","ifrs6","ifrs8","ifrs9","ifrs10","ifrs11","ifrs13","ifrs15","ifrs16","ifrs20","general-journal"]},"elementType":{"type":"string","enum":["lease","financial-instrument","provision","revenue-contract","employee-obligation","share-payment","inventory","government-grant","general-journal","asset","equity-method-investment","business-combination","group","tax-position","fx-exposure","borrowing-costs","impairment-test","disposal-group","eps","fair-value-measurement","cash-flow-statement","separate-financials","segments","first-time-adoption","regulatory-balance","post-period-events","hyperinflation"]},"assetClass":{"description":"Required when elementType is \"asset\" and you want a specific standard schema. Values: PPE, INTANGIBLE_ASSET, INVESTMENT_PROPERTY, BIOLOGICAL_ASSET, EXPLORATION","type":"string"},"investmentType":{"description":"Required when elementType is \"equity-method-investment\" and you want a specific standard schema. Values: ASSOCIATE, JOINT_VENTURE. Subsidiaries/consolidation: use elementType \"group\"; day-1 acquisitions: elementType \"business-combination\".","type":"string"},"includeAllBranches":{"description":"Set true to receive every field regardless of `perspective`. Use it when you need the complete reference — comparing branches, building documentation, or checking whether a field exists at all — while still passing a perspective so the right exampleRequest comes back. Default false: when a perspective is declared, the other branches' fields are filtered out.","type":"boolean"},"perspective":{"description":"OPTIONAL branch filter. A standard's schema serves every branch at once — IFRS 16 carries LESSEE, LESSOR and SELLER_LESSEE fields together. Declaring your perspective removes the fields that provably belong to the other branches, cutting the payload substantially (IFRS 16 LESSEE: 26 of 198 fields drop out). Values are standard-specific: IFRS 16 accepts LESSEE, LESSOR, SELLER_LESSEE. Nothing is hidden on a guess — only fields whose own notApplicableWhen condition is decidably true for your perspective are removed, and every removal is listed in filteredFields with the schema's stated reason. Omit it to receive the complete schema.","type":"string"}}},"outputSchema":{"type":"object","description":"IFRS standard input schema with field definitions, paragraph references, and a strict-mode-passing exampleRequests.default template.","properties":{"success":{"type":"boolean"},"data":{"type":"object","properties":{"fields":{"type":"object","additionalProperties":true,"description":"Field definitions: type, required, description, iasReference"},"exampleIndex":{"type":"object","additionalProperties":true,"description":"Present when multiple named examples exist. Maps key → \"when to use\" description. Read this FIRST: pick the key matching your scenario, then copy exampleRequests[thatKey] as your base input."},"exampleRequests":{"type":"object","additionalProperties":true,"description":"Pre-filled, strict-mode-passing input templates keyed by scenario name. If exampleIndex is present, use it to select the right key. Otherwise use exampleRequests.default."}}},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_validate","description":"If you know the economic object type but not the standard, pass `elementType` instead of `standard`. The discriminator field (`assetClass` for 'asset', `investmentType` for 'equity-method-investment') must be included in the `input` object. OPTIONAL pre-flight validator — only use when you need to surface errors to the user before attempting ifr_calculate. REQUIRED INPUT FIELD: `id` — include in the `input` object, same value as used in ifr_calculate. ifr_calculate validates internally and returns the same structured errors; calling ifr_validate first adds a round-trip without new information. Use when: user explicitly asks to check data, or when unsure about a complex array structure before committing. Returns errors, warnings, and missingFields with paragraph references. No silent defaults in MCP mode — all fields must be explicit. MANDATORY CONSIDERATIONS: validation rejects requests that leave a tier-1 cascade consideration unaddressed (UNADDRESSED errors) — e.g. no impairment-indicator assessment, no deferred-tax position, no dismantling decision at initial recognition. The error text names both cures: supply the data fields, or record the explicit judgment (0 / false / enum). These judgment values must come from the USER — never invent them. ","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","enum":["ias2","ias7","ias10","ias12","ias16","ias19","ias20","ias21","ias23","ias27","ias28","ias29","ias33","ias36","ias37","ias38","ias40","ias41","ifrs1","ifrs2","ifrs3","ifrs5","ifrs6","ifrs8","ifrs9","ifrs10","ifrs11","ifrs13","ifrs15","ifrs16","ifrs20","general-journal"]},"elementType":{"type":"string","enum":["lease","financial-instrument","provision","revenue-contract","employee-obligation","share-payment","inventory","government-grant","general-journal","asset","equity-method-investment","business-combination","group","tax-position","fx-exposure","borrowing-costs","impairment-test","disposal-group","eps","fair-value-measurement","cash-flow-statement","separate-financials","segments","first-time-adoption","regulatory-balance","post-period-events","hyperinflation"]},"input":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"The input object to validate"}},"required":["input"]},"outputSchema":{"type":"object","properties":{"success":{"type":"boolean"},"isValid":{"type":"boolean"},"errors":{"type":"array","items":{"type":"object","properties":{"field":{"type":"string"},"message":{"type":"string"},"iasReference":{"type":"string"}}}},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}},"missingFields":{"type":"array","items":{"type":"string"},"description":"Required fields absent from input"},"allValidationIssues":{"type":"array","items":{"type":"object"},"description":"Single authoritative list merging missingFields and errors; each item carries kind: \"missing\" (absent required field) or \"error\" (present-but-invalid). Parse this instead of reconciling missingFields + errors separately."}},"required":["success","isValid"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_calculate","description":"If you know the economic object type but not the standard, pass `elementType` instead of `standard`. The discriminator field (`assetClass` for 'asset', `investmentType` for 'equity-method-investment') must be included in the `input` object. Run a full IFRS/IAS calculation. Returns journal entries, disclosures, measurements, and compliance notes. REQUIRED INPUT FIELD: `id` — include in the `input` object (e.g. input.id:\"MACHINE-A\"). Stamped as Reference on every journal entry and CSV row. Before calling this tool, call ifr_input_schema (fast, free, typed JSON Schema) or ifr_schema (full documentation with copy-paste examples). Boolean recognition gates require explicit true — absent = gate closed. Numeric measurement inputs (discountRate, yearsToSettlement, usefulLifeYears) have no engine defaults. Cross-standard redirects fire automatically when relevant fields are provided. CASCADE TRACE: every response includes `context.cascadeTrace` — an array of every standard chain evaluated: { child, mode:\"PRE_CALCULATION\"|\"POST_CALCULATION\", status:\"fired\"|\"skipped\", skipReason?, result? }. PRE_CALCULATION = satellite inputs resolved before the primary calc (e.g. IAS 23 borrowing costs → capitalised into IAS 16 cost). POST_CALCULATION = consequential standards applied to the primary result (e.g. IAS 12 deferred tax on the asset temporary difference). status:\"skipped\" entries carry a machine-readable skipReason — the chain was considered, not merely omitted. This is audit-grade completeness evidence. CONSIDERATION TIERS (three-state conditionality): schema.cascades entries carry considerationTier MANDATORY or CONDITIONAL. A MANDATORY consideration (IAS 36.9 indicator assessment; IAS 12 temporary differences; IAS 23 borrowing costs and IAS 37 dismantling/restoration at initial recognition; IFRS 16.9 embedded-lease assessment on IFRS 15 contracts) must be addressed on every applicable call: supply the data evidence fields OR explicit denial evidence (dismantlingEstimate: 0, impairmentIndicatorsPresent: false, leaseInContract: false, deferredTaxAssessment: \"HANDLED_CENTRALLY\"|\"NOT_APPLICABLE\"|\"NO_TEMPORARY_DIFFERENCE\") — omitting both FAILS validation. Denial evidence is human judgment: ASK THE USER for it, never fabricate it. Explicit denials appear in cascadeTrace as skipReason JUDGED_NOT_APPLICABLE with the evidence quoted; CONDITIONAL chains stay presence-based (TRIGGER_FIELDS_ABSENT / CONDITION_NOT_MET). Response includes correlationId — pass it to ifr_flag_result if the output looks incorrect. DOWNLOAD: context.calculationSheetsUrl contains a direct download link for an 8-sheet Excel workbook (Journal Entries, Movements Balance, Movements in SoFP, Financial Performance, OCI, Movements in Equity, Cashflow, Disclosure Checklist) valid for 24 hours — always present this URL to the user so they can open the structured output in Excel or Google Sheets. INPUT COVERAGE: data.ignoredInputs lists every submitted field the taken calculation path did not use (CF 2.13 completeness). When non-empty, the engine AUTOMATICALLY flags the answer for quality check server-side (context.ignoredInputsAlert carries the flagId) — review the listed fields and, if a different branch was intended, adjust the activating fields and recalculate. COMPANION EVENTS — after every standard call, check whether any of these signals are present in the scenario. Standard controllers compute measurements (depreciation, fair value, interest) but do NOT produce journal entries for: (1) CASH TRANSACTION — \"paid cash\", \"cash consideration\", \"cash purchase\", \"cash settled\": add ASSET_PURCHASE_CASH via general-journal, OR set acquisitionPaymentMode:CASH + acquisitionPaymentDate on IAS 16 / IAS 38 / IAS 40 / IFRS 6 and the companion JE is auto-generated. (2) EQUITY / SHARE TRANSACTION — \"share issuance\", \"rights issue\", \"bonus shares\", \"warrant exercise\": use general-journal with eventType SHARE_ISSUANCE_WITH_PREMIUM / BONUS_ISSUE / RIGHTS_ISSUE / WARRANT_EXERCISE. (3) REALISED FX SETTLEMENT — \"FX settled\", \"realised exchange gain/loss\", \"foreign currency transaction settled\": set settlementMode:CASH + settlementDate on IAS 21 for auto-generated companion JE, or use general-journal FX_GAIN_REALISED / FX_LOSS_REALISED. (4) ACCRUALS / PREPAYMENTS — \"accrued expense\", \"period-end accrual\", \"prepayment paid\", \"advance payment\": use general-journal ACCRUAL_RECOGNISED / ACCRUAL_REVERSED / PREPAYMENT_PAID. (5) BAD DEBT — \"write off receivable\", \"bad debt written off\", \"recover bad debt\": use general-journal BAD_DEBT_WRITE_OFF / BAD_DEBT_RECOVERY. (6) PROVISION UTILISED — \"provision paid\", \"utilised against provision\", \"provision settled in cash\": use general-journal PROVISION_UTILISED. (7) INTERCOMPANY — \"loan to subsidiary\", \"intragroup loan\", \"management fee recharge\": use general-journal INTERCOMPANY_LOAN_ADVANCED / INTERCOMPANY_LOAN_REPAID / INTERCOMPANY_RECHARGE. (8) WITHHOLDING TAX / PAYE / DEDUCTIBLE VAT — \"WHT on dividend\", \"PAYE remittance\", \"income tax withheld from salary\", \"input VAT reclaimable\", \"deductible VAT on purchase\": these are cash-settled government remittances not produced by the measurement controllers — use general-journal WITHHOLDING_TAX or EXPLICIT entries (DR WHT Payable / CR Cash; DR Input VAT / CR Cash). NOTE: \"deferred tax\" does NOT require a companion event — IAS 12 auto-fires from the main input. \"Current/non-current reclassification\" is a presentation change only — no JE. Call ifr_schema({ standard: \"general-journal\" }) to discover all available general-journal event types.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","enum":["ias2","ias7","ias10","ias12","ias16","ias19","ias20","ias21","ias23","ias27","ias28","ias29","ias33","ias36","ias37","ias38","ias40","ias41","ifrs1","ifrs2","ifrs3","ifrs5","ifrs6","ifrs8","ifrs9","ifrs10","ifrs11","ifrs13","ifrs15","ifrs16","ifrs20","general-journal"]},"elementType":{"type":"string","enum":["lease","financial-instrument","provision","revenue-contract","employee-obligation","share-payment","inventory","government-grant","general-journal","asset","equity-method-investment","business-combination","group","tax-position","fx-exposure","borrowing-costs","impairment-test","disposal-group","eps","fair-value-measurement","cash-flow-statement","separate-financials","segments","first-time-adoption","regulatory-balance","post-period-events","hyperinflation"]},"input":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"The calculation input object"},"exportJournalCsv":{"description":"When true, the response also includes a journalCsvFile object (write its `content` to `filename` to save the .csv) alongside the JSON journalEntries. Opt-in: omitted by default (JSON only).","type":"boolean"},"csvFilename":{"description":"Filename for the CSV export, e.g. \"machine_a_journal.csv\". Used as journalCsvFile.filename; defaults to journal_entries_<reportingDate>.csv.","type":"string","maxLength":200}},"required":["input"]},"outputSchema":{"type":"object","properties":{"success":{"type":"boolean"},"data":{"type":"object","description":"Calculation results","properties":{"journalEntries":{"type":"array","items":{"type":"object","properties":{"description":{"type":"string"},"reference":{"type":"string"},"entries":{"type":"array","items":{"type":"object","properties":{"account":{"type":"string"},"debit":{"type":"number"},"credit":{"type":"number"},"xbrl":{"type":"object","additionalProperties":true}}}}}},"description":"IFRS DR/CR journal entries with paragraph references"},"journalCsvFile":{"type":"object","description":"Present when exportJournalCsv:true. Self-describing CSV file: write `content` verbatim to a UTF-8 file named `filename` to save it as a spreadsheet-ready CSV, or render `content` inline.","properties":{"filename":{"type":"string"},"format":{"type":"string"},"mimeType":{"type":"string"},"encoding":{"type":"string"},"rowCount":{"type":"number"},"byteLength":{"type":"number"},"content":{"type":"string"},"saveInstruction":{"type":"string"}}},"disclosures":{"type":"array","items":{"type":"object","additionalProperties":true},"description":"IFRS disclosure notes"},"workings":{"type":"object","additionalProperties":true,"description":"Period movements, opening/closing reconciliation"},"financialStatements":{"type":"object","additionalProperties":true,"description":"P&L, OCI, balance sheet for the period"},"summary":{"type":"object","additionalProperties":true,"description":"Key figures: carrying amounts, P&L and OCI impact"}}},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}},"correlationId":{"type":"string","description":"Pass to ifr_flag_result or ifr_explain_result (valid 10 min)"},"audit":{"type":"object","description":"Stateless audit envelope — the response alone is sufficient to re-derive and verify the numbers at any later time via ifr_replay (no expiry, nothing stored server-side).","properties":{"standard":{"type":"string"},"engineVersion":{"type":"string"},"schemaVersionControlHash":{"type":"string"},"inputSha256":{"type":"string","description":"SHA-256 of the canonical (key-sorted) input"},"outputSha256":{"type":"string","description":"SHA-256 of the canonical calculation data — pass to ifr_replay as expectedOutputSha256"},"inputEcho":{"type":"object","additionalProperties":true,"description":"Canonical echo of the calculation input — pass to ifr_replay as input. Omitted on batch items (the batch request already holds every item input)."},"xbrlCurrency":{"type":"string","description":"Batch items only — pass to ifr_replay for hash parity"},"replay":{"type":"string"}}},"context":{"type":"object","description":"Enrichment metadata — always present on successful calculations","properties":{"correlationId":{"type":"string","description":"Same as top-level correlationId"},"calculationSheetsUrl":{"type":"string","description":"8-sheet Excel workbook download link (valid 24 h) — present this URL to the user immediately"},"calculationSheetsNotice":{"type":"string","description":"Human-readable instruction to offer the workbook link to the user"},"nextSteps":{"type":"array","items":{"type":"string"}},"relatedStandards":{"type":"array","items":{"type":"object","additionalProperties":true}}}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_apply_ias10","description":"Apply IAS 10 (Events After Reporting Period) overlay to a prior calculation output. Classifies events as adjusting/non-adjusting, assesses going concern, generates adjusted journal entries. Most standards auto-trigger IAS 10 when subsequentEventDate + subsequentEventKind are provided — use this tool only for manual overlay or multi-standard combinations. ","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"input":{"type":"object","properties":{"sourceCalculation":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"Output from another ifr_calculate call"},"events":{"type":"array","items":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{}},"description":"Array of post-reporting-period events"},"reportingDate":{"type":"string","description":"Reporting date (YYYY-MM-DD)"},"authorisationDate":{"type":"string","description":"Date financial statements authorised for issue (YYYY-MM-DD)"}},"required":["sourceCalculation","events","reportingDate","authorisationDate"]}},"required":["input"]},"outputSchema":{"type":"object","description":"IAS 10 overlay: events classified adjusting/non-adjusting, adjusted journal entries, going-concern flag.","properties":{"success":{"type":"boolean"},"data":{"type":"object","properties":{"events":{"type":"array","items":{"type":"object","additionalProperties":true},"description":"Each event with classification and rationale"},"adjustedJournalEntries":{"type":"array","items":{"type":"object","properties":{"description":{"type":"string"},"reference":{"type":"string"},"entries":{"type":"array","items":{"type":"object","properties":{"account":{"type":"string"},"debit":{"type":"number"},"credit":{"type":"number"},"xbrl":{"type":"object","additionalProperties":true}}}}}}},"goingConcern":{"type":"object","properties":{"impacted":{"type":"boolean"},"notes":{"type":"string"}}}}},"correlationId":{"type":"string"},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_route_event","description":"ROUTER — the entry point for every business event. Describe what happened in plain language (\"bought a machine\", \"signed an office lease\", \"customer went bankrupt\") and get back the exact call to make. FREE — no usage charge. Each match carries an `endpoint` block with the EXACT next call: the ifr_calculate arguments (economic elementType + discriminator where a cascade-element route exists, otherwise the standard slug), the REST cascade endpoint, and `autoCascades` — the child standards that fire automatically inside that one ifr_calculate call. CRITICAL: never call autoCascade standards separately — they execute inside the primary call and their results appear in `context.cascadeTrace`. Calling them again would duplicate journal entries. Copy `endpoint.mcpCall` instead of deriving routing yourself. The matched standards (top 3, with rationale and copy-paste-ready minimal examples) are supporting detail — the endpoint block is the answer. UTILITY SLUG (use ifr_schema + ifr_calculate with this when no IFRS standard applies): \"general-journal\" — universal \"else\" controller for ALL journal entries not covered by a dedicated IFRS/IAS standard. Four input modes: (1) EVENT-LABEL: expenseCategory (PERSONNEL, DIVIDEND_DECLARED, VAT_OUTPUT, WITHHOLDING_TAX, DISCONTINUED_OPERATIONS, etc.) + amount — auto-fills accounts and XBRL; (2) EXPLICIT: entries[] with DR/CR lines — per-line XBRL enrichment, statementPlacement, xbrlFacts[]; (3) PATTERN: pattern keyword string — matches one of 18 named JE_PATTERNS (associate dividend, salary+PAYE, VAT settlement, period close, etc.); (4) LINE-ITEMS: lineItems[] array for multiple independent event-label items. BEFORE calling ifr_calculate with standard \"general-journal\": read the MCP resource ifrs://reference/direct-je-patterns — it lists all 18 named scenarios with keywords and DR/CR account pairs.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"query":{"type":"string","maxLength":500,"description":"Plain-language description of the accounting scenario"}},"required":["query"]},"outputSchema":{"type":"object","description":"Top 3 matching IFRS standards with rationale and minimal example inputs.","properties":{"success":{"type":"boolean"},"data":{"type":"object","properties":{"matches":{"type":"array","maxItems":3,"items":{"type":"object","properties":{"standard":{"type":"string"},"title":{"type":"string"},"confidence":{"type":"number"},"rationale":{"type":"string"},"exampleRequest":{"type":"object","additionalProperties":true},"endpoint":{"type":"object","description":"The exact next call for this match — copy it, do not derive routing yourself.","properties":{"mcpTool":{"type":"string"},"mcpCall":{"type":"object","additionalProperties":true,"description":"Arguments form: { standard } OR { elementType, discriminator } for cascade-element routing"},"restCascadeEndpoint":{"type":"string","description":"POST /api/ifrcoworker/cascade/<elementType>/calculate — null when no element route exists"},"restDirectEndpoint":{"type":"string"},"autoCascades":{"type":"array","items":{"type":"string"},"description":"Child standards that fire automatically inside this one call — never call them separately (duplicate journal entries)"},"cascadeNote":{"type":"string"}}}}}}}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_period_checklist","description":"Planning tool for a full period-end close. Pass an entityProfile of fact flags (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, isGroup, isListed, incomeTaxApplicable, etc.) and get back the exact ordered list of IFRS/IAS standards to run for this entity — each with its requiredInputFields and its opening* carry-forward fields. Run the standards in executionOrder, or submit them together as an ifr_period_end_batch (which sorts internally). For each standard, carry the prior period's closing* outputs into the matching opening* inputs — the engine is stateless and holds no entity config or prior balances. FREE — no usage charge. Call this BEFORE ifr_batch_validate / ifr_period_end_batch to know what to assemble.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"entityProfile":{"type":"object","properties":{"hasInventory":{"type":"boolean"},"hasPPE":{"type":"boolean"},"hasIntangibles":{"type":"boolean"},"hasInvestmentProperty":{"type":"boolean"},"hasBiologicalAssets":{"type":"boolean"},"hasExplorationAssets":{"type":"boolean"},"hasBorrowingCosts":{"type":"boolean"},"hasGovernmentGrants":{"type":"boolean"},"hasProvisions":{"type":"boolean"},"hasDefinedBenefitPlan":{"type":"boolean"},"hasLeases":{"type":"boolean"},"hasShareBasedPayments":{"type":"boolean"},"hasFinancialInstruments":{"type":"boolean"},"hasRevenueContracts":{"type":"boolean"},"hasAssociates":{"type":"boolean"},"hasJointArrangements":{"type":"boolean"},"hasBusinessCombination":{"type":"boolean"},"hasHeldForSale":{"type":"boolean"},"hasForeignCurrency":{"type":"boolean"},"isHyperinflationary":{"type":"boolean"},"isGroup":{"type":"boolean"},"isListed":{"type":"boolean"},"isFirstTimeAdopter":{"type":"boolean"},"incomeTaxApplicable":{"type":"boolean"}},"additionalProperties":{},"description":"Entity fact flags — set true for each that applies to this entity"},"reportingDate":{"description":"ISO reporting date, e.g. \"2025-12-31\"","type":"string"},"previousReportingDate":{"description":"ISO prior period-end date, e.g. \"2024-12-31\"","type":"string"}},"required":["entityProfile"]},"outputSchema":{"type":"object","description":"Ordered list of standards to run for the period, with required inputs and opening* carry-forward fields per standard.","properties":{"success":{"type":"boolean"},"reportingDate":{"type":"string"},"previousReportingDate":{"type":"string"},"executionOrder":{"type":"array","items":{"type":"string"},"description":"Standard slugs in dependency-execution order"},"totalEstimatedCredits":{"type":"number"},"checklist":{"type":"array","items":{"type":"object","properties":{"standard":{"type":"string"},"executionTier":{"type":"number"},"reason":{"type":"string"},"requiredInputFields":{"type":"array","items":{"type":"string"}},"openingBalanceFields":{"type":"array","items":{"type":"string"},"description":"Carry the prior period closing* outputs into these opening* inputs"},"estimatedCredits":{"type":"number"}}}},"note":{"type":"string"}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_check_quota","description":"Check your remaining ifrCoworker credits without consuming any. Returns creditsRemaining, creditsUsedToday, fullAccess flag, and a cost estimate for batch calls. FREE — does not decrement quota. Call before a large batch to verify you have enough credits. batchCostEstimate.perItem = credits per successfully computed batch item; batchCostEstimate.preflightFree = true (validation phase never charges). ","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{}},"outputSchema":{"type":"object","properties":{"success":{"type":"boolean"},"creditsRemaining":{"type":"number","description":"Credits remaining on the current payment pack"},"creditsUsedToday":{"type":"number","description":"Credits consumed in the current billing window"},"fullAccess":{"type":"boolean","description":"Whether this token has unrestricted access"},"batchCostEstimate":{"type":"object","properties":{"perItem":{"type":"number"},"preflightFree":{"type":"boolean"}}},"hint":{"type":"string"}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_period_end_batch","description":"THE period-end execution tool — process multiple IFRS calculations for a reporting period in one call (year-end, quarter-end, or month-end). One tool, three modes: (1) PLAIN BATCH (default): items + accountingPolicy → per-item results, consolidated journal entries, trial balance, and all financial statements. (2) SUMMARY: leave includeWorkings false (the default) for the compact ~200KB response; set includeWorkings:true only when step-by-step workings are needed (~600KB). (3) CLOSE: additionally pass entityProfile (fact flags) for a one-call period-end close — the response gains the applicability checklist, recommendedOrder, and a coverage analysis flagging any standard the profile implies but no item was supplied for (the checklist/coverage portion is free). REQUIRED: each item's `input` object must include an `id` field (e.g. { type:\"ias37\", input:{ id:\"PROV-LEGAL-001\", ...otherFields } }) — validated by the controller schema; stamped as Reference on every journal entry for that item. GROUP vs BATCH: the batch produces SINGLE-ENTITY statements — an ifrs10 item triggers groupGuidance in the response. Consolidated/group statements come from the group cascade (ifr_calculate with elementType \"group\", parent + entities[]), which always returns group financialStatements. Flow: per-entity batch first, then one group call. CASCADE TRACE: each item result carries `context.cascadeTrace` — every cross-standard chain evaluated (PRE satellite inputs + POST consequential standards), each with status \"fired\" or \"skipped\" and a skipReason when skipped. This is the per-item completeness record. MANDATORY CONSIDERATIONS: every item must address its tier-1 cascade considerations (data OR explicit denial evidence — impairmentIndicatorsPresent: false, deferredTaxAssessment enum, dismantlingEstimate: 0...); preflight validation rejects silent omissions and these judgment fields are EXCLUDED from auto-fill — collect the answers from the user (ifr_period_checklist lists them per standard under mandatoryConsiderations). INPUT COVERAGE: each item's data.ignoredInputs lists submitted fields the taken path did not use; affected items are rolled up in the batch-level ignoredInputsAlerts and each was AUTOMATICALLY flagged for quality check server-side. ACCOUNTING POLICY — build the accountingPolicy block BEFORE calling this tool. Always include at top level: functionalCurrency, presentationCurrency, reportingDate, previousReportingDate. Each standard that appears in items[] may also need its own policy block (measurement model, cost formula, presentation method...). Do NOT guess these: the ifr_schema response for a standard carries `batchAccountingPolicySchema` with that standard's required policy fields and their allowed values, generated from the engine itself. For the whole table in one place, read ifrs://reference/accounting-policy-choices. RATE GOVERNANCE: discount/interest rates are explicit inputs — preflight rejects (free, no credits) any item whose required rate is missing. Supply rates per item, or once for the whole batch via accountingPolicy.reportingInterestRates { corporateBondYield (IAS 19.83), riskFreePreTax (IAS 37.47 — provisions, dismantling/restoration), governmentBondYield, riskFreePostTax }. Lease rates (IFRS 16.26 implicit rate / IBR) and instrument EIRs are lease/instrument-specific — always per item, never a policy default. Which rate type applies where: read ifrs://reference/discounting-and-interest-rate-guide; each schema response lists its rateRequirements. ASSEMBLY WORKFLOW: (1) IDENTIFY — for each item whose standard is not explicitly named, call ifr_route_event in parallel to resolve the slug. (2) FREE VALIDATE LOOP — assemble all items[] plus accountingPolicy, then call ifr_batch_validate (free). Fix all reported errors and repeat until allValid: true. Never call ifr_period_end_batch until allValid is true — the validate loop costs zero credits. (3) CALCULATE — once allValid: true, submit to ifr_period_end_batch with mode: \"partial\". If an item still returns validation_error, fix only that item and re-run with only that item. Returns consolidated journal entries, trial balance grouped by XBRL section (Assets, Liabilities, Equity, PL, OCI), and financial statements. DOWNLOAD: the response includes calculationSheetsUrl — a direct link to an 8-sheet Excel workbook (Movements in SoFP, Financial Performance, OCI, Movements in Equity, Cashflow, Disclosure Checklist, Journal Entries, Movements Balance) valid for 24 hours. ALWAYS present this link to the user immediately after a successful batch with a message such as \"Your calculation workbook is ready: <calculationSheetsUrl> — click to download the Excel file.\" SIZE CONTROL: the response defaults to compact. includeWorkings, includeXbrlEnrichment and exportXbrl each enlarge it — read their field descriptions in this tool's input schema before setting any of them. The trial balance always carries xbrlElement, xbrlSection and xbrlLabel regardless of those flags. DELIVERY TO A GOOGLE SHEET — BEFORE you call this tool, ask the user explicitly whether they want the output (the .csv journal entries AND the financial statements) delivered back into a Google table (Google Sheet), or just returned inline. If the user says yes: FIRST verify that you (the calling agent) have a working Google Sheets / Drive connector and can actually write to it — perform a real write test (create or append a throwaway cell), not just a capability assumption. If no Google Sheets connector is connected or the write test fails, tell the user and DO NOT run the batch — this call is billable and the result could not be delivered where requested; resolve the connection first. Only once the export path is confirmed: call this tool with exportJournalCsv: true, then write the returned journalCsvFile content and the financialStatements into the Google Sheet. BATCH SIZE GUIDANCE: aim for ≤50 economic events (line items) per call to stay within context window limits and receive full workings. Above 50 items the response grows rapidly; above 200 items you will very likely receive a compact response (workings and disclosures stripped, journal entries + statements + trial balance remain intact). If the user has more than 50 economic events, split into multiple calls of ≤50 items each, then merge the trial balances and journal entry lists in your context — do not attempt a single call with 200+ items unless the user explicitly accepts compact output. ","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"mode":{"description":"Default: \"all-or-nothing\" — if any item fails preflight validation the whole batch is rejected (no credits charged). Set to \"partial\" to skip the all-or-nothing gate: each item is validated-then-calculated independently; failed items return {status:\"validation_error\"|\"calculation_error\", error} while successful items return {status:\"ok\", result}; credits are only charged for items with status \"ok\".","type":"string","enum":["all-or-nothing","partial"]},"accountingPolicy":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"REQUIRED entity-wide accounting policy declaration. Must include at top level: functionalCurrency, presentationCurrency, reportingDate. Standard-specific policy choices are required per standard block when that standard appears in items (IFRS requires same-class/same-category consistency — IAS 16.36, IAS 2.25). Format: { functionalCurrency, presentationCurrency, reportingDate, ias2: { costFormula }, ias16: { measurementModel, byClass?: {BUILDINGS: \"REVALUATION\"} }, ias38: { measurementModel }, ias40: { measurementModel }, ifrs6: { explorationCostPolicy }, reportingInterestRates?: { corporateBondYield: 0.049, governmentBondYield: 0.038, riskFreePreTax: 0.042, riskFreePostTax: 0.034 } }. reportingInterestRates is optional — declare entity-level rate defaults once; engine injects: corporateBondYield → IAS 19 discountRateCorporateBond, riskFreePreTax → IAS 37 discountRatePreTax AND IFRS 16 restorationProvisionDiscountRate (IAS 37.47 rate for dismantling provision — differs from lease IBR). Item-level values always override. Resolution order (most specific wins): 1) item.input value, 2) policy[standard].byClass/byCategory/byType[classValue], 3) policy[standard].default, 4) reportingInterestRates defaults."},"items":{"type":"array","items":{"type":"object","properties":{"type":{"description":"Standard slug (e.g. \"ias16\")","type":"string"},"keyword":{"description":"Plain-language keyword for auto-matching","type":"string"},"input":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"Calculation input for this item — must include `id` alongside standard-specific fields."}},"required":["input"]},"description":"Array of items to calculate"},"includeDisclosureNotes":{"description":"Default true. Set false to suppress the disclosureNotes key in the batch response (IFRS 18 aggregated disclosure notes).","type":"boolean"},"exportJournalCsv":{"description":"When true, the response includes a journalCsvFile object { filename, mimeType, encoding, rowCount, byteLength, content, saveInstruction } with XBRL-enriched journal entries. Write `content` to `filename` to save the .csv. Costs 25 extra credits.","type":"boolean"},"csvFilename":{"description":"Filename for the CSV export, e.g. \"journal_entries_2025.csv\". Used as journalCsvFile.filename; defaults to journal_entries_<reportingDate>.csv.","type":"string","maxLength":200},"exportXbrl":{"description":"When true, adds an xbrlFacts array to the response — a flat list of all monetary facts with full XBRL context: element (ifrs-full:...), periodType (instant|duration), balance (debit|credit), value, currency, decimals (0), namespace, taxonomyYear. The context block includes period dates from reportingDate and a {ENTITY_ID} placeholder the user replaces with their LEI or registry identifier before submitting to a filing tool.","type":"boolean"},"includeWorkings":{"description":"Default: false. When true, includes full per-item workings, disclosures, and journal entries (~3–10× larger response). When false (default), strips per-item workings, disclosures, step-by-step sections, and journal entries — those are consolidated into allJournalEntries at batch level. Use false (default) for trial-balance and P&L analysis; use true only when you need step-by-step calculations per item.","type":"boolean"},"includeXbrlEnrichment":{"description":"Default: false. When true, includes the full xbrl metadata object on each journal entry debit/credit line (parentElement, label.hu, namespace, taxonomyYear, dimension, decimals — needed for iXBRL filing). When false (default), strips the nested xbrl object from DR/CR lines. The trial balance XBRL tags (xbrlElement, xbrlSection, xbrlLabel) are always preserved regardless of this setting.","type":"boolean"},"entityProfile":{"description":"OPTIONAL close mode — entity fact flags (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, hasDefinedBenefitPlan, isGroup, isListed, incomeTaxApplicable, ...; same shape as ifr_period_checklist). When provided, the response additionally includes the applicability checklist, recommendedOrder, and a coverage analysis (missingApplicableStandards = standards the profile implies but no item supplied; unexpectedStandards = supplied but not implied). Use this for a one-call period-end close with a completeness gate. Omit for a plain batch run.","type":"object","propertyNames":{"type":"string"},"additionalProperties":{"type":"boolean"}},"previousPeriodBalances":{"description":"Prior-period closing balances. When provided, the batch computes a full closing SOFP for each account: closingBalance = priorBalance + currentPeriodTBNet. Enables the Assets = Liabilities + Equity cross-check on the closing position: crossChecks.sofpIsFullyBalanced = true and crossChecks.equationGap = 0 when the equation holds. Also populates crossChecks.closingSOFP.byAccount with per-account opening/movement/closing detail.","type":"array","items":{"type":"object","properties":{"account":{"type":"string","description":"Account name — must match the xbrlLabel / account key used in journal entries"},"xbrlSection":{"type":"string","enum":["Assets","Liabilities","Equity","PL","OCI","CashFlow"],"description":"XBRL section — the taxonomy element category the account belongs to. Assets | Liabilities | Equity | PL | OCI | CashFlow. `BalanceSheet` and `IncomeStatement` are STATEMENT names, not sections, and are rejected (G-192)."},"balance":{"type":"number","description":"Prior-period closing balance (positive = Dr-normal asset/expense; negative = Cr-normal liability/equity/revenue)"}},"required":["account","xbrlSection","balance"]}}},"required":["accountingPolicy","items"]},"outputSchema":{"type":"object","description":"Period-end batch: per-item results, consolidated journal entries, XBRL-tagged trial balance, financial statements.","properties":{"success":{"type":"boolean"},"data":{"type":"object","properties":{"results":{"type":"array","items":{"type":"object","additionalProperties":true},"description":"Per-item results (same shape as ifr_calculate data)"},"journalEntries":{"type":"array","items":{"type":"object","properties":{"description":{"type":"string"},"reference":{"type":"string"},"entries":{"type":"array","items":{"type":"object","properties":{"account":{"type":"string"},"debit":{"type":"number"},"credit":{"type":"number"},"xbrl":{"type":"object","additionalProperties":true}}}}}},"description":"Consolidated journal entries for all items"},"trialBalance":{"type":"object","additionalProperties":true,"description":"Grouped by XBRL section: Assets, Liabilities, Equity, PL, OCI"},"financialStatements":{"type":"object","additionalProperties":true,"description":"Consolidated P&L, OCI, balance sheet, equity statement"},"xbrlFacts":{"type":"array","items":{"type":"object","additionalProperties":true},"description":"Present when exportXbrl:true — flat XBRL fact list"},"journalCsvFile":{"type":"object","description":"Present when exportJournalCsv:true. Self-describing CSV file: write `content` verbatim to a UTF-8 file named `filename` to save it as a spreadsheet-ready CSV, or render `content` inline.","properties":{"filename":{"type":"string"},"format":{"type":"string"},"mimeType":{"type":"string"},"encoding":{"type":"string"},"rowCount":{"type":"number"},"byteLength":{"type":"number"},"content":{"type":"string"},"saveInstruction":{"type":"string"}}},"disclosureNotes":{"type":"object","additionalProperties":true}}},"recommendedOrder":{"type":"array","items":{"type":"string"},"description":"CLOSE MODE only (entityProfile supplied) — standards the profile implies, in execution order"},"checklist":{"type":"array","items":{"type":"object","additionalProperties":true},"description":"CLOSE MODE only — per-standard required + opening* fields (same as ifr_period_checklist)"},"coverage":{"type":"object","description":"CLOSE MODE only — completeness gate","properties":{"applicableCount":{"type":"number"},"suppliedCount":{"type":"number"},"complete":{"type":"boolean"},"missingApplicableStandards":{"type":"array","items":{"type":"string"},"description":"Implied by the profile but no item supplied — fill these gaps"},"unexpectedStandards":{"type":"array","items":{"type":"string"},"description":"Supplied but not implied by the profile"}}},"calculationSheetsUrl":{"type":"string","description":"8-sheet Excel workbook download (valid 24 h) — present this URL to the user immediately after a successful batch"},"calculationSheetsNotice":{"type":"string","description":"Human-readable instruction to offer the workbook link to the user"},"correlationId":{"type":"string"},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_batch_validate","description":"FREE pre-flight validator for ifr_period_end_batch. Validates every item in one call and returns all missing required fields across the batch. STRICT GATE: do not call ifr_period_end_batch if allValid is false. Relay agentMessage to the user, collect missing data, re-run ifr_batch_validate, and only proceed once allValid is true. Zero credits — validation is credited inside the subsequent batch call.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"accountingPolicy":{"description":"Optional batch-level accounting policy — same structure as ifr_period_end_batch accountingPolicy. When provided, the universal fields (functionalCurrency, presentationCurrency, reportingDate, previousReportingDate) are merged into each item input before validation, eliminating false \"missing field\" errors for fields provided at the batch level.","type":"object","propertyNames":{"type":"string"},"additionalProperties":{}},"items":{"type":"array","items":{"type":"object","properties":{"type":{"description":"Standard slug, e.g. \"ias16\". Provide type OR standard.","type":"string"},"standard":{"description":"Alias for type — either field is accepted.","type":"string"},"input":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"Proposed input object. Include all fields provided so far; missing required fields will be listed."}},"required":["input"]},"description":"Array of items to validate — same structure as ifr_period_end_batch items"}},"required":["items"]},"outputSchema":{"type":"object","description":"Batch pre-flight validation. Returns per-item errors and a single allValid gate. Relay agentMessage when allValid is false.","properties":{"success":{"type":"boolean"},"allValid":{"type":"boolean"},"agentMessage":{"type":"string","description":"Relay to user when allValid is false"},"validationResults":{"type":"array","items":{"type":"object","properties":{"itemIndex":{"type":"number"},"standard":{"type":"string"},"isValid":{"type":"boolean"},"errors":{"type":"array","items":{"type":"object","properties":{"field":{"type":"string"},"message":{"type":"string"},"iasReference":{"type":"string"}}}},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}},"missingFields":{"type":"array","items":{"type":"string"}}}}}},"required":["success","allValid"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_ingest_document","description":"Extract structured data from a PDF (contract, invoice, lease, bond indenture) using Google Document AI. Requires docuScanAccess on the token — returns 403 otherwise; do NOT retry or offer document scanning again this session if access is denied. PROTOCOL: (1) offer PDF processing to the user, (2) receive pdf as base64, (3) call this tool with pdf_base64 + the label of the value to extract, (4) call ifr_propose_mapping, (5) review the mapping WITH THE USER before calling ifr_calculate — OCR is never 100% accurate. ","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"pdf_base64":{"type":"string","maxLength":10000000,"description":"Base64-encoded PDF file contents (max ~7.5 MB raw PDF)"},"findTheValueWithThisLabel":{"type":"string","maxLength":200,"description":"Entity type to extract (e.g. \"invoice total\", \"lease payment\", \"coupon rate\")"},"val_type":{"description":"Expected value type","type":"string","enum":["numeric","string"]},"doc_id":{"description":"Optional document id","type":"string","maxLength":100},"start_anchor":{"description":"Keep text after this substring","type":"string","maxLength":500},"end_anchor":{"description":"Keep text before this substring","type":"string","maxLength":500},"autoMap":{"description":"When true, automatically calls ifr_propose_mapping after extraction and returns both ocrData and proposedMapping in one response. Requires standard to be provided. Costs 2 credits instead of 1. Review proposedMapping with the user before calling ifr_calculate — OCR is never 100% accurate.","type":"boolean"},"standard":{"description":"Standard slug for autoMap (e.g. \"ias16\") — required when autoMap is true","type":"string"}},"required":["pdf_base64","findTheValueWithThisLabel"]},"outputSchema":{"type":"object","description":"Extracted value from PDF with confidence score and OCR context. Pass ocrData to ifr_propose_mapping.","properties":{"success":{"type":"boolean"},"value":{"description":"Extracted value — number if val_type=numeric, string otherwise"},"confidence":{"type":"number","description":"0–1 extraction confidence"},"rawText":{"type":"string","description":"Surrounding OCR text for manual verification"},"ocrData":{"type":"object","additionalProperties":true,"description":"Full structured OCR output — pass to ifr_propose_mapping"},"pageIndex":{"type":"number"}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":false,"destructiveHint":false,"openWorldHint":true}},{"name":"ifr_propose_mapping","description":"Map OCR data from ifr_ingest_document into an IFRS standard's input schema and validate it. Returns proposedInput, unmappedFields, missingRequiredFields, validation errors/warnings, needsUserInput[], and a confidence score. CRITICAL: proposedInput is a suggestion — every entry in needsUserInput[] must be confirmed by the user before calling ifr_calculate. Never auto-calculate from unverified OCR data. FREE — no usage charge.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","enum":["ias2","ias7","ias10","ias12","ias16","ias19","ias20","ias21","ias23","ias27","ias28","ias29","ias33","ias36","ias37","ias38","ias40","ias41","ifrs1","ifrs2","ifrs3","ifrs5","ifrs6","ifrs8","ifrs9","ifrs10","ifrs11","ifrs13","ifrs15","ifrs16","ifrs20","general-journal"]},"ocrData":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"The ocrData object returned by ifr_ingest_document"}},"required":["standard","ocrData"]},"outputSchema":{"type":"object","description":"Proposed IFRS input mapping from OCR data. Confirm every needsUserInput entry before calling ifr_calculate.","properties":{"success":{"type":"boolean"},"proposedInput":{"type":"object","additionalProperties":true,"description":"Draft ifr_calculate input — not yet user-confirmed"},"unmappedFields":{"type":"array","items":{"type":"string"}},"missingRequiredFields":{"type":"array","items":{"type":"string"}},"needsUserInput":{"type":"array","items":{"type":"object","additionalProperties":true},"description":"Fields the user must confirm"},"confidence":{"type":"number"},"validationResult":{"type":"object","properties":{"success":{"type":"boolean"},"isValid":{"type":"boolean"},"errors":{"type":"array","items":{"type":"object","properties":{"field":{"type":"string"},"message":{"type":"string"},"iasReference":{"type":"string"}}}},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}},"missingFields":{"type":"array","items":{"type":"string"},"description":"Required fields absent from input"},"allValidationIssues":{"type":"array","items":{"type":"object"},"description":"Single authoritative list merging missingFields and errors; each item carries kind: \"missing\" (absent required field) or \"error\" (present-but-invalid). Parse this instead of reconciling missingFields + errors separately."}},"required":["success","isValid"]}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_flag_result","description":"Flag a calculation result you believe is incorrect for expert review. Call immediately when the server output appears to contradict IFRS — wrong amount, missing journal entry, incorrect OCI/P&L routing, wrong paragraph, or missing disclosure. FREE — no credit charged. MINIMUM REQUIRED: standard + severity + aiReasoning (where it is wrong and why, citing the IFRS paragraph) + correlationId. The correlationId is sufficient — the server auto-attaches the full calculation from its cache. Do NOT copy the entire server response into serverOutput. RECOMMENDED: schemaVersionControlHash — pass the 12-char hex from the ifr_schema response you used when building the input. This lets the review team reproduce the exact schema version that generated the error. Severity: CALCULATION_ERROR | MISSING_DISCLOSURE | WRONG_JE | WRONG_PARAGRAPH | WRONG_OCI_PL_ROUTING | OTHER.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","maxLength":20,"description":"IFRS/IAS standard slug, e.g. \"ias37\""},"severity":{"type":"string","enum":["CALCULATION_ERROR","MISSING_DISCLOSURE","WRONG_JE","WRONG_PARAGRAPH","WRONG_OCI_PL_ROUTING","OTHER"]},"aiReasoning":{"type":"string","maxLength":2000,"description":"Where and why you believe the result is wrong — cite the specific IFRS paragraph and the value you expected vs what the server returned"},"correlationId":{"description":"correlationId from the ifr_calculate response. PREFERRED: pass this and the server will auto-attach the full calculation from cache — no need to copy serverOutput manually","type":"string","maxLength":50},"schemaVersionControlHash":{"description":"12-char hex hash from the ifr_schema response used when building this input — enables the review team to reproduce the exact schema version that produced the suspected error","type":"string","maxLength":20},"input":{"description":"The input sent to ifr_calculate — only needed if correlationId is unavailable or has expired (10min)","type":"object","propertyNames":{"type":"string"},"additionalProperties":{}},"serverOutput":{"description":"Only needed if correlationId is unavailable. If provided, send only { journalEntries, workings } — omit financialStatements, disclosures, xbrl","type":"object","propertyNames":{"type":"string"},"additionalProperties":{}},"aiProposedAnswer":{"description":"Your proposed correct journal entries or amounts","type":"object","propertyNames":{"type":"string"},"additionalProperties":{}}},"required":["standard","severity","aiReasoning"]},"outputSchema":{"type":"object","description":"Acknowledgement that the flag was received for expert review.","properties":{"success":{"type":"boolean"},"flagId":{"type":"string"},"status":{"type":"string","enum":["received","under_review","resolved"]},"message":{"type":"string"}},"required":["success","status"]},"annotations":{"readOnlyHint":false,"idempotentHint":false,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_explain_result","description":"Return a human-readable explanation of a previously computed calculation. Pass the correlationId from any ifr_calculate or ifr_period_end_batch response (valid for 10 min), OR pass the full prior response object as `calculation` — the stateless path, works at any time with no expiry. Returns a plain-language summary of the journal entries, IFRS paragraph references, and suggested next steps. FREE — no credit charged.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"correlationId":{"description":"The correlationId field from a previous ifr_calculate or ifr_period_end_batch response — used to look up the cached calculation (10-min TTL). Either this or `calculation` is required.","type":"string"},"calculation":{"description":"Stateless alternative with NO expiry: the full prior ifr_calculate response object (must contain `data`; `audit` and `context` improve the explanation). Use when the 10-min correlationId window has passed.","type":"object","propertyNames":{"type":"string"},"additionalProperties":{}}}},"outputSchema":{"type":"object","description":"Plain-language explanation of a prior calculation: journal entry narrative, paragraph references, suggested next steps.","properties":{"success":{"type":"boolean"},"explanation":{"type":"string","description":"Human-readable narrative of the calculation and IFRS rules applied"},"summary":{"type":"object","properties":{"standard":{"type":"string"},"reportingDate":{"type":"string"},"keyFigures":{"type":"object","additionalProperties":true},"paragraphs":{"type":"array","items":{"type":"string"}}}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_generate_workpaper","description":"Generate a structured audit working paper JSON from one or more prior ifr_calculate results. Aggregates across standards: accounting policies (IAS 1.117), key estimation uncertainties (IAS 1.125), calculation workings, journal entries, and a disclosure completeness checklist. Reference prior results EITHER by correlationIds (server-side cache, 10-minute TTL from calculation time) OR by `calculations` (inline prior ifr_calculate response objects — stateless, no expiry; mix freely with correlationIds). If any correlationId has expired, the call fails with CORRELATION_EXPIRED — pass those results inline via `calculations` instead. Token required; costs 5 credits per included calculation on success (e.g. 3 standards = 15 credits). Failed calls (CORRELATION_EXPIRED, INVALID_INPUT) are not charged.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"correlationIds":{"description":"correlationIds from previous ifr_calculate calls. All must be in cache (10-min TTL) — if any has expired, the call fails with CORRELATION_EXPIRED. Either this or `calculations` (or both) is required.","type":"array","items":{"type":"string"}},"calculations":{"description":"Stateless alternative with NO expiry: array of prior ifr_calculate response objects (each must contain `data`; standard + input are recovered from the `audit` envelope, or supply { standard, input, result } explicitly). Mix freely with correlationIds.","type":"array","items":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{}}},"entityName":{"description":"Entity name for the workpaper header, e.g. \"Acme Kft.\"","type":"string","maxLength":200},"reportingPeriod":{"description":"Reporting period end date (YYYY-MM-DD) for the workpaper header","type":"string","maxLength":20}}},"outputSchema":{"type":"object","description":"Structured audit working paper aggregating multiple ifr_calculate results.","properties":{"success":{"type":"boolean"},"data":{"type":"object","properties":{"meta":{"type":"object","description":"generatedAt, entityName, reportingPeriod, standards[]"},"accountingPolicies":{"type":"array","description":"IAS 1.117 policy choices per standard"},"keyEstimates":{"type":"array","description":"IAS 1.125 estimation uncertainties per standard"},"sections":{"type":"array","description":"Per-standard: labeledInputs, workings, journalEntries"},"disclosureChecklist":{"type":"array","description":"Per-disclosure status: complete / incomplete"},"consolidatedJournalEntries":{"type":"array","description":"All DR/CR entries merged across standards"}}},"error":{"type":"string","description":"CORRELATION_EXPIRED | INVALID_INPUT | INLINE_CALCULATION_INVALID"},"missing":{"type":"array","items":{"type":"string"},"description":"correlationIds not found in cache (CORRELATION_EXPIRED only) — re-submit those via the calculations array instead"}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":false,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_disclosure_checklist","description":"Generate a disclosure-needs checklist for the period-end. FREE — no credit charged. Input: entityProfile fact flags (same shape as ifr_period_checklist) → returns the core MANDATORY disclosure requirements per applicable standard, each with its IAS/IFRS paragraph reference and category (policy / reconciliation / judgement / amount / risk). Optionally pass prior results inline via `calculations` (full ifr_calculate responses or a whole ifr_period_end_batch result) and each requirement is reconciled against the disclosures the engine actually produced: status per item = complete (value computed) | needs-entity-data (emitted but value null — narrative needed) | incomplete (calculated but requirement not addressed — investigate) | pending-calculation (standard applies, nothing supplied yet) | not-applicable. Use at period-end sign-off: run the batch, pass the batch result here, and work the non-complete items. Catalogue covers effective standards only.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"entityProfile":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{"type":"boolean"},"description":"Entity fact flags — same shape as ifr_period_checklist (hasInventory, hasPPE, hasLeases, hasFinancialInstruments, isGroup, isListed, incomeTaxApplicable, ...). Drives which standards' disclosure requirements apply."},"calculations":{"description":"OPTIONAL inline prior results — full ifr_calculate responses, { standard, result } pairs, or an entire ifr_period_end_batch result. When supplied, each requirement is reconciled against the actually-computed disclosures (complete / incomplete / needs-entity-data). Stateless: nothing is read from server-side caches.","type":"array","items":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{}}},"includeNotApplicable":{"description":"When true, also lists standards the profile does NOT imply, each item marked not-applicable. 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The engine is stateless and pure: identical input + identical engine/schema version always produces identical output. Every ifr_calculate response carries an `audit` envelope { inputEcho, inputSha256, outputSha256, engineVersion, schemaVersionControlHash } — pass audit.inputEcho as `input` and audit.outputSha256 as `expectedOutputSha256` at ANY later time (no expiry, nothing stored server-side). match:true = cryptographic-grade evidence the stored numbers re-derive from the stored inputs. match:false = engine or schema evolved since the original calculation (compare engineVersion / schemaVersionControlHash), or the stored output was altered — pass the original response `data` as expectedOutput to get a field-level diff of every changed value. Use cases: external audit evidence, period-end sign-off re-verification, regression checking stored results after engine upgrades.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","maxLength":20,"description":"IFRS/IAS standard slug of the original calculation, e.g. \"ias16\" (= audit.standard)"},"input":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"The original calculation input — use audit.inputEcho from the original response, or your stored request input. Replayed verbatim through the same calculation path as ifr_calculate."},"expectedOutputSha256":{"description":"audit.outputSha256 from the original response. When provided, the response includes match: true|false — true is deterministic proof the stored numbers re-derive from the stored input.","type":"string","maxLength":80},"expectedOutput":{"description":"The original response `data` object. 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Pass your original item input as `input` plus this policy, with audit.outputSha256 and audit.xbrlCurrency from that item.","type":"object","propertyNames":{"type":"string"},"additionalProperties":{}}},"required":["standard","input"]},"outputSchema":{"type":"object","description":"Deterministic recomputation verdict — proof (or refutation) that a stored result re-derives from its stored input.","properties":{"success":{"type":"boolean"},"standard":{"type":"string"},"engineVersion":{"type":"string"},"schemaVersionControlHash":{"type":"string"},"inputSha256":{"type":"string"},"outputSha256":{"type":"string","description":"Hash of the freshly recomputed output"},"expectedOutputSha256":{"type":"string"},"match":{"type":"boolean","description":"true = output reproduces identically; false = engine/schema evolved or stored output altered; null = no expectation supplied"},"verdict":{"type":"string","description":"MATCH | MISMATCH | NO_EXPECTATION with plain-language interpretation"},"diff":{"type":"array","items":{"type":"object","properties":{"path":{"type":"string"},"expected":{},"actual":{}}},"description":"Field-level differences (only when expectedOutput supplied), capped at 100 entries"},"diffTruncated":{"type":"boolean"},"error":{"type":"string","description":"UNKNOWN_STANDARD | INVALID_INPUT | REPLAY_CALCULATION_FAILED"}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_ecl_provision_matrix","description":"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.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"reportingDate":{"type":"string","description":"ISO date, e.g. \"2025-12-31\""},"bucketRates":{"type":"object","properties":{"current":{"type":"number","description":"Loss rate for not-yet-due receivables, e.g. 0.005"},"1_30":{"type":"number","description":"Loss rate for 1-30 days past due"},"31_60":{"type":"number","description":"Loss rate for 31-60 days past due"},"61_90":{"type":"number","description":"Loss rate for 61-90 days past due"},"91_180":{"type":"number","description":"Loss rate for 91-180 days past due"},"over180":{"type":"number","description":"Loss rate for 180+ days past due, e.g. 0.50"}},"required":["current","1_30","31_60","61_90","91_180","over180"],"description":"Entity-supplied historical loss rates per aging bucket"},"receivables":{"type":"array","items":{"type":"object","properties":{"invoiceId":{"type":"string","description":"Unique invoice identifier"},"outstandingBalance":{"type":"number","description":"Amount outstanding"},"invoiceDate":{"type":"string","description":"ISO date"},"dueDate":{"description":"ISO date — if absent, classified as current","type":"string"}},"required":["invoiceId","outstandingBalance","invoiceDate"]},"description":"Portfolio of trade receivables to age and provision"},"previousECL":{"description":"Opening ECL provision balance for movement schedule","type":"number"}},"required":["reportingDate","bucketRates","receivables"]},"outputSchema":{"type":"object","description":"IFRS 9 ECL provision matrix: per-invoice ECL, bucket totals, movement schedule, IFRS 7 disclosure stub.","properties":{"success":{"type":"boolean"},"data":{"type":"object","properties":{"invoiceSchedule":{"type":"array","items":{"type":"object","properties":{"invoiceId":{"type":"string"},"bucket":{"type":"string"},"balance":{"type":"number"},"lossRate":{"type":"number"},"ecl":{"type":"number"}}}},"bucketTotals":{"type":"object","additionalProperties":true},"movement":{"type":"object","properties":{"openingECL":{"type":"number"},"closingECL":{"type":"number"},"charge":{"type":"number"}}},"disclosureStub":{"type":"object","additionalProperties":true},"journalEntries":{"type":"array","items":{"type":"object","properties":{"description":{"type":"string"},"reference":{"type":"string"},"entries":{"type":"array","items":{"type":"object","properties":{"account":{"type":"string"},"debit":{"type":"number"},"credit":{"type":"number"},"xbrl":{"type":"object","additionalProperties":true}}}}}}}}},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_input_schema","description":"Returns the JSON Schema for the input to ifr_calculate for a given standard. Use this to discover required fields, enum values, and defaults without calling ifr_schema. Returns a standard JSON Schema object suitable for programmatic validation. Derived from the controller FIELD_DEFINITIONS — always reflects the current engine version. FREE — no usage charge.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","enum":["ias2","ias7","ias10","ias12","ias16","ias19","ias20","ias21","ias23","ias27","ias28","ias29","ias33","ias36","ias37","ias38","ias40","ias41","ifrs1","ifrs2","ifrs3","ifrs5","ifrs6","ifrs8","ifrs9","ifrs10","ifrs11","ifrs13","ifrs15","ifrs16","ifrs20","general-journal"]},"elementType":{"type":"string","enum":["lease","financial-instrument","provision","revenue-contract","employee-obligation","share-payment","inventory","government-grant","general-journal","asset","equity-method-investment","business-combination","group","tax-position","fx-exposure","borrowing-costs","impairment-test","disposal-group","eps","fair-value-measurement","cash-flow-statement","separate-financials","segments","first-time-adoption","regulatory-balance","post-period-events","hyperinflation"]},"assetClass":{"description":"Discriminator when elementType is \"asset\" — e.g. PPE, INTANGIBLE_ASSET, INVESTMENT_PROPERTY, BIOLOGICAL_ASSET, EXPLORATION (IAS 16 subclass values also route).","type":"string"},"investmentType":{"description":"Discriminator when elementType is \"equity-method-investment\" — ASSOCIATE or JOINT_VENTURE.","type":"string"}}},"outputSchema":{"type":"object","description":"JSON Schema for the input to ifr_calculate for the requested standard.","properties":{"type":{"type":"string","enum":["object"]},"properties":{"type":"object","additionalProperties":true,"description":"Field-by-field JSON Schema definitions"},"required":{"type":"array","items":{"type":"string"},"description":"Required field names"}}},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_amortisation_schedule","description":"Compute a multi-period amortisation / depreciation / EIR amortisation schedule by rolling reportingDate forward one period at a time. Supported standards: ias16 (PPE depreciation), ias38 (intangible amortisation), ias40 (investment property — cost model), ias23 (borrowing cost capitalisation), ifrs9 (EIR amortisation), ifrs16 (lessee ROU + lease liability). Each period uses the closing carrying amount of the previous period as the opening balance — no manual carry-forward required. Returns a schedule array: [{period, reportingDate, carryingAmount, journalEntries, charges:{depreciation, interest, pnlImpact}}]. Cost: 1 credit per successfully computed period. Cap: 60 periods. ","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"standard":{"type":"string","enum":["ias16","ias23","ias38","ias40","ifrs9","ifrs16"],"description":"Standard for the rolling schedule — must be one that has a depreciating or amortising asset/liability"},"input":{"type":"object","propertyNames":{"type":"string"},"additionalProperties":{},"description":"Initial period input — same shape as ifr_calculate input for this standard. reportingDate is period-1 end date; previousReportingDate is period-0 end date."},"periods":{"type":"integer","minimum":1,"maximum":60,"description":"Number of periods to compute (each period = periodicityMonths). Cap: 60. Each computed period costs 1 credit."},"periodicityMonths":{"description":"Length of each period in months. Default: 12 (annual). Other values: 1 (monthly), 3 (quarterly), 6 (semi-annual).","anyOf":[{"type":"number","const":1},{"type":"number","const":3},{"type":"number","const":6},{"type":"number","const":12}]}},"required":["standard","input","periods"]},"outputSchema":{"type":"object","properties":{"success":{"type":"boolean"},"standard":{"type":"string"},"periodicityMonths":{"type":"number"},"baseReportingDate":{"type":"string"},"periodsRequested":{"type":"number"},"periodsComputed":{"type":"number"},"totalCreditsCharged":{"type":"number"},"schedule":{"type":"array","items":{"type":"object","properties":{"period":{"type":"number"},"id":{"type":"string"},"reportingDate":{"type":"string"},"carryingAmount":{"type":"number"},"journalEntries":{"type":"array","items":{"type":"object","properties":{"description":{"type":"string"},"reference":{"type":"string"},"entries":{"type":"array","items":{"type":"object","properties":{"account":{"type":"string"},"debit":{"type":"number"},"credit":{"type":"number"},"xbrl":{"type":"object","additionalProperties":true}}}}}}},"charges":{"type":"object","properties":{"depreciation":{"type":"number"},"interest":{"type":"number"},"pnlImpact":{"type":"number"}}},"creditsCharged":{"type":"number"}}}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_calculation_sheets","description":"Retrieve the calculation-sheets workbook for a prior ifr_calculate or ifr_period_end_batch call. Returns a downloadUrl for the XLSX workbook (GET /api/ifrcoworker/calculation-sheets/{correlationId} with Bearer token) and a structured JSON summary of each sheet's data (journalEntries count, trialBalance accounts, financialStatements sections, disclosureNotes). The workbook also includes an editable valuation pack (analytical, not IFRS-required): a DCF model sheet with pre-filled assumptions (3% growth, 12% discount rate — amber editable cells), a standard-tagged net-debt bridge (IFRS 16 leases, IAS 19 pension, IAS 37 provisions, IFRS 3 consideration) and a multiples/EV-bridge sheet. Records are persisted in MongoDB for 24 hours — no re-calculation needed. FREE — no credits charged. Token required.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"correlationId":{"type":"string","description":"correlationId from a prior ifr_calculate or ifr_period_end_batch response. Records are stored for 24 hours."}},"required":["correlationId"]},"outputSchema":{"type":"object","properties":{"success":{"type":"boolean"},"correlationId":{"type":"string"},"downloadUrl":{"type":"string","description":"GET this URL with a Bearer token to download the .xlsx workbook"},"sheets":{"type":"object","properties":{"journalEntries":{"type":"object","properties":{"count":{"type":"number"}},"required":["count"]},"trialBalance":{"type":"object","properties":{"accountCount":{"type":"number"},"balanced":{"type":"boolean"}}},"financialStatements":{"type":"object","properties":{"available":{"type":"boolean"}}},"cashFlowStatement":{"type":"object","properties":{"available":{"type":"boolean"}}},"disclosureNotes":{"type":"object","properties":{"available":{"type":"boolean"}}}}},"reportingDate":{"type":"string"},"standard":{"type":"string"}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}},{"name":"ifr_cgu_impairment","description":"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.","inputSchema":{"$schema":"https://json-schema.org/draft/2020-12/schema","type":"object","properties":{"cguId":{"type":"string","maxLength":100,"description":"Unique CGU identifier, e.g. \"CGU-NORTH\""},"cguName":{"description":"Human-readable CGU name","type":"string","maxLength":200},"recoverableAmount":{"type":"number","description":"Higher of FVLCD and VIU for the CGU as a whole"},"goodwillAllocated":{"description":"Goodwill allocated to this CGU. Default 0.","type":"number"},"reportingDate":{"type":"string","description":"ISO date"},"assets":{"type":"array","items":{"type":"object","properties":{"assetId":{"type":"string"},"description":{"type":"string"},"carryingAmount":{"type":"number","description":"Pre-impairment carrying amount"},"individualFVLCD":{"description":"Individual asset FVLCD floor — null if not determinable separately","anyOf":[{"type":"number"},{"type":"null"}]}},"required":["assetId","carryingAmount"]},"description":"Assets within the CGU (excluding goodwill — pass goodwillAllocated separately)"},"nciMethod":{"description":"PROPORTIONATE: goodwill is partial — gross-up required (IAS 36.91). FULL_GOODWILL: no gross-up. Omit if no NCI.","type":"string","enum":["PROPORTIONATE","FULL_GOODWILL"]},"nciPercentage":{"description":"Non-controlling interest share as a decimal fraction of the whole — 0.2 is 20%. Required when nciMethod is PROPORTIONATE; 1 or more is refused (IAS 36.92).","type":"number","minimum":0,"exclusiveMaximum":1}},"required":["cguId","recoverableAmount","reportingDate","assets"]},"outputSchema":{"type":"object","description":"IAS 36 CGU impairment: per-asset allocation, goodwill write-down, NCI impact, journal entries.","properties":{"success":{"type":"boolean"},"data":{"type":"object","properties":{"impairmentLoss":{"type":"number","description":"Total CGU impairment loss (IAS 36.104)"},"assetSchedule":{"type":"array","items":{"type":"object","properties":{"assetId":{"type":"string"},"carryingAmount":{"type":"number"},"impairmentCharge":{"type":"number"},"closingCarrying":{"type":"number"}}}},"goodwillMovement":{"type":"object","additionalProperties":true},"nciImpact":{"type":"object","additionalProperties":true},"reversalEligible":{"type":"boolean"},"journalEntries":{"type":"array","items":{"type":"object","properties":{"description":{"type":"string"},"reference":{"type":"string"},"entries":{"type":"array","items":{"type":"object","properties":{"account":{"type":"string"},"debit":{"type":"number"},"credit":{"type":"number"},"xbrl":{"type":"object","additionalProperties":true}}}}}}}}},"warnings":{"type":"array","items":{"type":"object","properties":{"code":{"type":"string"},"message":{"type":"string"}},"required":["message"]}}},"required":["success"]},"annotations":{"readOnlyHint":true,"idempotentHint":true,"destructiveHint":false,"openWorldHint":false}}],"resources":[],"prompts":[],"configSchema":{"type":"object","properties":{"bearerToken":{"type":"string","title":"IFRS Access Token","description":"Your ifrCoworker access token from https://ifrcoworker.com/access — purchase a subscription to get your token."}}}}