{
  "version": "1.16.0",
  "releasedAt": "2026-09-07",
  "kpi": {
    "rogueId": "finance.np_investment_other_income",
    "slug": "np_investment_other_income",
    "domain": "finance",
    "defaultLabel": "Investment & Other Income",
    "description": "Interest, dividends and realized investment return on operating reserves and any endowment, plus miscellaneous income not classified elsewhere. Kept small by design; a material balance here usually means the organisation holds an endowment that deserves its own reporting.",
    "fieldType": "currency",
    "unit": null,
    "maturity": "general",
    "suggestedForStages": [
      "preSeed",
      "seed",
      "seriesA",
      "seriesB",
      "seriesC",
      "public"
    ],
    "defaultOwningFunctions": [
      "Finance"
    ],
    "stageRelevance": {
      "preSeed": "core",
      "seed": "core",
      "seriesA": "core",
      "seriesB": "core",
      "seriesC": "core",
      "public": "core"
    },
    "definitionSource": {
      "tier": "published",
      "sourceName": "FASB ASU 2016-14, Presentation of Financial Statements of Not-for-Profit Entities",
      "sourceUrl": "https://www.fasb.org/projects/completed-projects",
      "sectionRef": "ASC 958-205 (statement of activities)",
      "publicationDate": "2016-08-01",
      "attributionNotice": null,
      "authorityLevel": "recognized-standard"
    },
    "formula": "Interest, dividends and realized investment return recognized in the period, plus other income not classified in a named line.",
    "whyItMatters": "Distinguishes result driven by the mission from result driven by the markets — a board should never read the two as the same thing.",
    "interpretationGuidance": "If this line is what moved the change in net assets, say so explicitly in the narrative; operations did not improve.",
    "relatedKpiIds": [
      "finance.np_total_support_revenue",
      "finance.np_change_in_net_assets"
    ],
    "metricBasis": {
      "timeBasis": "period_flow",
      "moneyBasis": "recognized_revenue",
      "production": "primary"
    }
  }
}