Value of loans written off by the organization during the reporting period.
Value of loans written off by the organization during the reporting period.
This metric is intended to capture the accounting transaction of removing a loan from the balance sheet while decreasing Impairment Loss Allowance (FP2392), also on the balance sheet.
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revisions to metric name 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
No change.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Immaterial change. Loan Write-offs (FP9717) replaced Write-offs (M32). IRIS ID / metric name changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS v1.0 Released
New metric. Write-offs (M32) was developed via the Original IRIS Working Group.