What does financial backing mean?
The same institution can appear with several different financial figures. First establish whose finances a number describes and what it measures.
Where a subscription has both components, they form part of the total. Adding them to subscribed capital again would double-count. Diagram shows the relationship, not relative amounts.
Six measures, six different questions
Examples use existing institution records reviewed 16 September 2026. Each figure retains its own reporting date, currency and source.
Carrying value
The value recorded for the UK’s investment in government accounts on a particular date. It may use fair value or historical cost, and need not equal the amount originally paid.
See the BII example
FCDO balance-sheet fair value; not cumulative cash invested. Note 6, printed p.191.
Source ↗Paid-in capital
The paid-in portion of a capital subscription reported by the institution. Check whether the source records cash received or another accepted form of payment.
See the AIIB example
Paid-in component reported in AIIB note C15; separate from callable capital.
Source ↗Callable capital
Capital the UK may have to provide if the institution makes a call under its governing rules. It is a contingent obligation, rather than cash already invested.
See the AIIB example
Funding commitment
An amount the UK has pledged or agreed to provide for a specified period or purpose. Announcement, approval, subscription and payment are separate stages.
See the IDA example
Commitment for this replenishment, not all-time contributions or equity value.
Source ↗Financing capacity
The envelope within which an institution can provide finance, potentially using loans, equity and guarantees. This does not show how much government has paid in or how much has been deployed.
See the NWF example
Capacity for investment; not cash deployed or the government’s shareholding value. Separately mandated business should not be assumed to fit within this envelope.
Source ↗Administered loan book
Loans managed for their owners. For SLC, the reported face value is separate from both the company’s equity and the accounting value of government-owned student loans.
See the SLC example
Face value across all UK domiciles, including loans owned by government and private investors. These loans are administered by SLC and are not SLC’s company equity; government-owned books sit in the relevant departments’ accounts.
Source ↗