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- Moved everything from ideas/passepartout/ to projects/passepartout/ - Moved legal structures to projects/flags/ - Created missing _index.org files for all subdirectories - Stripped redundant passepartout- prefix from filenames - Rewrote root _index.org as generalized brain index (projects + concepts) - Updated Hugo nav to Projects/Concepts - Updated build script section descriptions - Deleted stale ideas/passepartout-economics.md orphan
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IFC Performance Standards (Environmental and Social Sustainability)
Who must comply: IFC investees and clients; any project finance deal under the Equator Principles.
Why it matters: The Equator Principles affect $100B+/yr in project finance. Compliance verification is done by external consultants. The gate stack can automate the evidence collection and provide verifiable proof that each PS requirement has been met before financial close. First-mover advantage: no vendor serves this market with automation — it is entirely consultant-delivered.
IFRS (International Financial Reporting Standards)
International accounting standards (IFRS Foundation, 166 jurisdictions). IFRS 17 (insurance contracts, effective 2023) and IFRS 9 (financial instruments) are the most rule-complex — requiring actuarial models, expected credit loss calculations, and contract classification algorithms.
Who must comply: Publicly listed companies in 166 jurisdictions including the EU, UK, Japan, Australia, Canada (2024), Brazil, India, South Korea, and most of Asia. IFRS 17 alone affects 5K+ insurers with complex actuarial compliance requirements that no automated verification solution currently addresses.
Part of the compliance framework index.