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Use when recognising or measuring uncertain liabilities — warranty, restructuring, onerous contracts, environmental remediation, decommissioning/ARO, litigation; tracking best-estimate vs discounted amount, reimbursement recovery, movement history (additions/reversals/unwinds), and §85 disclosure text. The IAS-37 provision register.
provisions is an agent skill entry in ChatHome Skills, sourced from GitHub Skill Search and scored 58/100. # provisions Provisions — IAS-37 §14 + ASC 450 mandatory liability disclosure. This is the single-folder collection node: `index.ts` (schema + standards banners. As an agent skill, it packages a reusable instruction set that AI coding agents such as Codex and Claude Code can load to perform this task without hand-written glue code. ChatHome Skills discovered this entry through its daily ingest of official registries and GitHub discovery queries, and re-verifies repository facts, freshness signals, and install metadata on every run. The quality score weighs official-registry presence, a working install command, license clarity, GitHub star trajectory, and repository freshness — the full formula is on the Sources page. The install command above is ready to copy. Review the last-pushed date and repository status before adding provisions to a production agent workflow; the snapshot facts below are point-in-time values from the most recent ingest.
codex skill install erpax/erpaxReview the upstream source before running this command.
Scan coverage: Install metadata and the indexed document body.
Automated signals from install metadata and a bounded skill body — not a full code security audit and not a recursive source or dependency review.
# provisions Provisions — IAS-37 §14 + ASC 450 mandatory liability disclosure. This is the single-folder collection node: `index.ts` (schema + standards banners), co-located `seed.