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.
Repository-grounded threat modeling that enumerates trust boundaries, assets, attacker capabilities, abuse paths, and mitigations, and writes a concise Markdown threat model. Trigger only when the user explicitly asks to threat model a codebase or path, enumerate threats/abuse paths, or perform AppSec threat modeling. Do not trigger for general architecture summaries, code review, or non-security design work.