{"catalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","kind":"record","record":{"attributes":{"category":"financial","domain":["Risk Assessment & Management"],"inherent_rating":"high","taxonomy":["enterprise-risk","coso-erm-risk"]},"canonicalUrl":"https://controlsmap.com/?v=1&node=risk%3Afinancial-liquidity-capital","description":"Cash-flow shortfall from working-capital deterioration, covenant breaches accelerating debt, loss of revolving credit, or capital-market disruption; debt maturity walls and downgrades limiting refinancing at acceptable terms; insufficient capital to absorb losses.","details":{"category":"financial","impact":"high","inherent_rating":"high","likelihood":"medium","risk_id":"financial-liquidity-capital","taxonomies":["enterprise-risk","coso-erm-risk"],"treatment":"mitigate"},"id":"risk:financial-liquidity-capital","mapUrl":"https://controlsmap.com/?v=1&node=risk%3Afinancial-liquidity-capital","sourceIds":["coso-erm","coso-ic","iso-31000","nist-800-53","nist-csf-2","nydfs-500","soc2","sox"],"sourceUrl":null,"title":"Liquidity, capital-structure and refinancing risk","type":"risk"},"relationships":[{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:42a4d9394bb6b7ca626460c5d5e8995f3cbb8b1ac9f75e91b807e40976ac6d0a","properties":{"rationale":"","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-risk-09-06ffdff1.json","sourceId":"uc:UC-RISK-09","targetDetailPath":"/data/v1/records/risk-financial-liquidity-capital-e0ac2d24.json","targetId":"risk:financial-liquidity-capital","type":"mitigates"},{"expectedCatalogRevision":"24028ffcfc2b295fa1b08ee6caa84b765f0731b321496bf4f548c49ad2177028","id":"rel:bd98758e685f20b10abe90de0b6f384856fc8fce6766450f55a92357c6260407","properties":{"rationale":"","strength":"related"},"sourceDetailPath":"/data/v1/records/uc-uc-risk-06-e9599494.json","sourceId":"uc:UC-RISK-06","targetDetailPath":"/data/v1/records/risk-financial-liquidity-capital-e0ac2d24.json","targetId":"risk:financial-liquidity-capital","type":"mitigates"}],"schemaVersion":1}