"""IFRS Tagging Agent"""
from typing import Dict, Any

class IFRSTaggingAgent:
    def __init__(self):
        self.name = "IFRSTaggingAgent"
    
    def process(self, risk_results: Dict[str, Any]) -> Dict[str, Any]:
        risk_band = risk_results.get("risk_band", "low")
        
        ifrs_tags = ["IFRS17_COMPLIANT"]
        if risk_band == "high":
            ifrs_tags.append("HIGH_RISK_RESERVE")
        elif risk_band == "medium":
            ifrs_tags.append("MEDIUM_RISK_RESERVE")
        else:
            ifrs_tags.append("LOW_RISK_RESERVE")
        
        return {
            "ifrs_tags": ifrs_tags,
            "reserve_category": f"{risk_band}_risk",
            "compliance_ready": True
        }
    
    def get_trace(self) -> Dict[str, Any]:
        return {"agent": self.name, "status": "completed"}