US CMA Part 1 · Chapter 1 · Question 22 of 23
The International Integrated Reporting Framework describes six capitals that an organization uses and affects. Which of the following is NOT one of those capitals?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: D) Regulatory capital
Explanation
The six capitals are financial, manufactured, intellectual, human, social and relationship, and natural capital. Regulatory capital is a banking supervision concept, not one of the integrated reporting capitals.
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