Disaggregates a metric representing accounts in terms of the direction of their change in value during the reporting period.
Select any that apply:
Organizations should footnote all assumptions used, including source of data or disaggregation and any other disaggregations applied.
This disaggregation, applied to another metric, is intended to capture the share of that metric in which the account value changed in the direction of the selected options. For example, when applied to Number of Voluntary Savings Accounts (PI6439) with the option "Increased in value during the reporting period," this disaggregation would capture the number of savings accounts which increased in value during the reporting period.
Organizations should include accounts opened during the reporting period: if they have a positive balance, the account has increased in value; if they have a negative or zero balance, the account has decreased in value.
June 2022 - IRIS v5.3 Released (current version)
New metric. Account Value (PI1653) was developed via the IRIS+ Financial Services Benchmark Working Group.