Value, as of the end of the reporting period, of an organization's long-term financial liabilities.
Value, as of the end of the reporting period, of an organization's long-term financial liabilities.
This metric is intended to capture the organization’s long-term financial liabilities, which include all borrowed funds, deposits held, and other contractual obligations to deliver cash.
This is a submetric of Total Liabilities (FP1996), which has 1 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. Metric definition modified to provide clarity based on best practices and standard guidance.
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 Liabilities (FP6094) was developed via the Financial Services Working Group.