Receivables Ageing & ECL (Ind AS 109)

What it does

• Ages every invoice from its due date in the exact Schedule III grid (undisputed/disputed × good / SICR / credit impaired).
• Derives loss rates from 2–3 years of history (roll-rate or simple loss-rate), with a separate forward-looking overlay you approve.
• Computes the ECL: provision matrix plus specific provisions, the journal entry, and the Ind AS 107 allowance movement.
• Tracks KPIs: DSO, customer concentration, % overdue and post-year-end receipts.
• Ranks collections and drafts reminders graded by days past due.
• Gives a verdict: ADEQUATE / TOP-UP-NEEDED / OVER-PROVIDED.

How it works

1. Attach the open-item debtors report, the provision booked, and historical ageing or write-offs.
2. Ask: "Compute the ECL for 30 September."
3. Get an Excel workbook with live formulas, draft note text and the collection list.

Works with

Any agent that reads SKILL.md. Needs read files and Python for the Excel output.

Known limitations

ECL is a management estimate, so the auditor will test the assumptions, not just the arithmetic. Reads only the files you attach.