WORKFLOW · CAPITAL ALLOCATION

Every investment committee decision becomes an official record.

From the memo and the model to the ratified verdict — context, dissent, and conditions preserved as one governed artefact.

DICTAMEN DECISION RECORDDDR-2026-047 · STRATEGIC CAPITAL DEPLOYMENT

North Coast Landbank — Phase II

CONDITIONAL GORatified by Investment Committee · 15 April 2026

Rationale: Phase I returns validate the thesis. Phase II expands the position with disciplined gating around infrastructure delivery and offtake commitments before second tranche release.
Captured Dissent: CFO recorded reservation on the leverage profile assumed in the base case. Outside member flagged regulatory timing risk in the catchment.
Conditions: — Second tranche release
— Verified infrastructure milestone
— Two anchor offtakes signed
Review Trigger: Q3 2026 — or earlier if any tranche condition slips by 30 days

What it is

Capital allocation is where committees commit money: equity into a deal, capex into a phase, follow-on into a portfolio company. Dictamen captures the full reasoning behind the verdict and tracks the conditions and triggers that follow it.

Why existing tools fall short

Decks die in folders. Models live in someone's drive. Comments scatter across email and chat. Eighteen months later, when the conditions kick in or the thesis is questioned, no one can reconstruct what was actually approved or why.

What the record captures

Five things the record carries.

01Recommendation and verdict (Go, No-Go, Conditional Go)

02Investment thesis and rationale

03Captured dissent from CFO, CIO, or independent members

04Conditions, gating items, and review triggers

05Sponsor and owner accountable for next steps

How this workflow looks in different organisations

Same record. Different lens.

At a developer

The IC verdict on a phase II commitment, with infrastructure gating preserved alongside the model and the memo.

At a holding group

Cross-portfolio capital decisions sit in one archive, queryable by sector, sponsor, and review date.

In healthcare

Capex on a clinical service line carries the dissent of medical leadership, not just the finance lens.

Not ready for a Diagnostic? Start with the brief.

The Decision Record Brief

A six-page brief: what an official decision record contains, why ratified must mean ratified, and a complete sample record — DD-2026-0047 — you can hand to your committee.

Walk through your context

See the capital allocation record in your context.

A 30-minute Decision Diagnostic maps one consequential decision in your organisation: what was approved, under what conditions, who owns it, and how it would be reconstructed eighteen months from now.

Run a Decision Diagnostic