IFO4
Loading...Capital held by an organisation that is not deployed against a documented operating purpose and is not reserved against a documented contingency. Idle capital is a federation watchlist condition: while some idle balance is necessary as a buffer, sustained idle capital above the threshold in UFMS-001:3.1(b) signals either a deployment failure or a governance failure. The federation requires idle capital to be disclosed on every quarterly report and to be accompanied by either a redeployment plan, a return-to-shareholder plan, or a reserve reclassification.
From the Old English idel, empty or vain; the financial sense draws on the classical economic concept of capital lying fallow.
Idle capital exceeding twelve months of operating expense without a documented plan is reportable under TGS-002:2.3. Federation members are required to publish a justification for any idle balance above the UFMS-001:3.1(b) threshold and to remediate within two reporting periods.
@misc{ifo4_glossary_idle_capital,
title = {{Idle Capital}},
author = {{IFO4 Federation Editorial Board}},
howpublished = {{IFO4 Federation Glossary, slug \texttt{idle-capital}}},
year = {2026},
url = {https://ifo4.org/glossary/idle-capital},
note = {Category: Capital; key: IdleCapital}
}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.