Value, as of the end of the reporting period, of the organization's non-physical assets such as cash, bank accounts, or other investments.
This metric is intended to capture the organization’s financial assets, which include debt, equity, and cash assets such as stocks, bonds, mutual funds, cash, and cash management accounts. Values of these assets should be based upon fair market value where efficient secondary markets exist; otherwise, these assets should be valued at historic cost.
Financial assets should only include non-current assets.
This is a submetric of Total Assets (FP5293), which has 4 other related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revisions to definition and usage guidance for clarity.
January 2020 - IRIS v5.1 Released
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
No change.
March 2014 - IRIS v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
New metric. Financial Assets (FP4649) was developed via the Financial Services Working Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).