{
  "financeID": "FIN-INV-001",
  "title": "Strategic Investment Portfolio",
  "description": "The corporate strategic investment portfolio supporting long-term growth initiatives and capability development across the enterprise.",
  "financeDefinition": "Strategic financial resources allocated to initiatives that drive future revenue growth, market expansion, and competitive differentiation.",
  "orgUnitTitle": "Corporate Finance Division",
  "orgUnitRoles": ["Chief Financial Officer", "Investment Director", "Financial Analyst"],
  "totalValue": {
    "currentValue": "$275 million",
    "currency": "USD",
    "fiscalYear": "2025",
    "projectedValue": "$350 million",
    "projectionYear": "2027",
    "valuationMethod": "Discounted cash flow analysis with strategic value adjustment"
  },
  "accountingTreatment": "capital",
  "fiscalPeriod": {
    "startDate": "2025-01-01",
    "endDate": "2025-12-31",
    "periodType": "annual"
  },
  "governanceModel": "Investment Review Board with quarterly funding gate reviews and annual strategic portfolio realignment",
  "complianceRequirements": [
    "SOX Section 404 controls for investment authorization",
    "Capital allocation policy compliance",
    "Board reporting requirements for investments over $10M"
  ],
  "approvalAuthority": [
    "Investment Committee (<$5M)",
    "Executive Committee ($5M-$25M)",
    "Board of Directors (>$25M)"
  ],
  "marketInfluences": [
    "Rising interest rates affecting investment hurdle rates",
    "Industry consolidation creating acquisition opportunities",
    "Emerging technology disruption requiring defensive investments"
  ],
  "regulatoryFactors": [
    "Capital adequacy requirements",
    "SEC reporting obligations for material investments",
    "Environmental compliance considerations for infrastructure investments"
  ],
  "economicConditions": [
    "Moderate economic growth forecast (2.7%)",
    "Increasing wage inflation pressures",
    "Supply chain constraints affecting capital project timelines"
  ],
  "strategicPriority": {
    "priorityLevel": "high",
    "description": "Investment portfolio directly enables our three strategic pillars of digital transformation, market expansion, and operational excellence"
  },
  "riskProfile": {
    "riskLevel": "moderate",
    "description": "Balanced portfolio with mix of high-risk/high-return initiatives and foundational lower-risk investments",
    "mitigationStrategies": [
      "Portfolio diversification across technology, market, and product investments",
      "Stage-gated funding model with defined exit criteria",
      "Quarterly risk reassessment with portfolio rebalancing"
    ]
  },
  "performanceIndicators": [
    {
      "metricName": "Portfolio Return on Investment",
      "metricDescription": "Blended financial return across all active investments",
      "currentValue": "16.8%",
      "targetValue": "18.5%",
      "unit": "Percentage"
    },
    {
      "metricName": "Strategic Alignment Score",
      "metricDescription": "Weighted measure of portfolio alignment with strategic objectives",
      "currentValue": "4.2",
      "targetValue": "4.5",
      "unit": "Score (1-5)"
    },
    {
      "metricName": "Investment Execution Index",
      "metricDescription": "Composite metric of on-time, on-budget delivery of investment outcomes",
      "currentValue": "78%",
      "targetValue": "85%",
      "unit": "Percentage"
    }
  ],
  "dependencies": [
    {
      "dependencyType": "Enabler",
      "domainType": "Strategy",
      "entityID": "STRAT-2025-01",
      "description": "Corporate Growth Strategy 2025-2030"
    },
    {
      "dependencyType": "Critical",
      "domainType": "Capability",
      "entityID": "CAP-FINPLAN-001",
      "description": "Financial Planning and Analysis capability"
    }
  ],
  "relatedFinancialElements": [
    {
      "elementID": "FIN-BUD-002",
      "relationshipType": "allocates to",
      "relationshipStrength": 4
    },
    {
      "elementID": "FIN-FUND-003",
      "relationshipType": "funds",
      "relationshipStrength": 5
    }
  ],
  "improvementOpportunities": [
    "Enhanced predictive analytics for investment outcome forecasting",
    "Integration of ESG metrics into investment evaluation criteria",
    "Streamlined investment approval process for high-potential initiatives"
  ]
}