IFO4
Loading...The pool of financial resources, whether equity or debt, that an organisation has available to deploy in pursuit of its operating purpose. Capital in the federation sense is the strict superset of working capital and growth capital, and is reported on the balance sheet at the close of each fiscal period. Federation accreditation requires that capital be classified into deployed, idle, and reserved buckets per UFMS-001:3.1, with reconciliation evidence submitted under MEV-Annex:4.1. Capital that cannot be traced to a deployment intent is treated as governance debt subject to challenge.
From the Latin caput, head; entered economic discourse via medieval Italian banking and the classical political economy of Smith, Ricardo, and Marx.
Federation members report capital posture quarterly under MEV-Annex:4.1. Idle capital exceeding the threshold defined in UFMS-001:3.1(b) must be either deployed, returned, or reclassified within two reporting periods. Misclassification of capital is reportable conduct under TGS-002:2.3.
@misc{ifo4_glossary_capital,
title = {{Capital}},
author = {{IFO4 Federation Editorial Board}},
howpublished = {{IFO4 Federation Glossary, slug \texttt{capital}}},
year = {2026},
url = {https://ifo4.org/glossary/capital},
note = {Category: Capital; key: Capital}
}Federation members and accredited practitioners may challenge any entry under TGS-002:1.7. Filed challenges are routed to the editorial board, triaged into the revision register, and resolved in writing on the public docket. The slug remains stable through any revision.