Regulatory, ethics & conduct compliance · Core
Source of funds
Also called: funds source, SOF
ELI5
Evidence explaining where money for a specific transaction originated.
Used in conversation
“The draft mentions source of funds, but the scope and jurisdiction are still unclear.”
Pitch context
You will see “Source of funds” in board papers, contracts, policies, risk registers and compliance reports when the discussion reaches regulatory, ethics & conduct compliance.
Why it matters: In regulatory, ethics & conduct compliance, a loose definition can change rights, obligations, approval, disclosure or enforceability.
Caution
Meaning, enforceability and required process vary by jurisdiction and agreement; this definition is not legal advice.
Sources & evidence · 8
Direct term-level sources and supporting source families.
- National Venture Capital Association — Model Legal DocumentsDirect source · institutional · checked 2026-08-16
- National Institute of Standards and Technology — Computer Security Resource Center GlossaryDirect source · primary · checked 2026-08-16
- OECD — G20/OECD Principles of Corporate Governance 2023Direct source · institutional · checked 2026-08-16
- U.S. Securities and Exchange Commission — Small Business Capital Formation GlossarySupporting source family · primary · checked 2026-08-16
- U.S. Securities and Exchange Commission — Exempt OfferingsSupporting source family · primary · checked 2026-08-16
- Y Combinator — Safe financing documentsSupporting source family · practitioner · checked 2026-08-16
- Y Combinator — Series A Term Sheet TemplateSupporting source family · practitioner · checked 2026-08-16
- U.S. Securities and Exchange Commission — EDGAR and filing resourcesSupporting source family · primary · checked 2026-08-16