Value of equity investments on the organization's balance sheet at the end of the reporting period.
Organizations should footnote all assumptions used. See usage guidance for further information.
This metric is intended to capture the value of disbursed equity investments on the organization’s balance sheet as of the end of the reporting period. In an equity investment, in exchange for investment funds, the organization receives an ownership interest in the equity (stock) of the enterprise, either common or preferred stock.
Values should be reported at book value for non-traded equities and at market rate for marketable securities.
Organizations are encouraged to footnote whether their equity is held directly in enterprises or through funds.
June 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revision to 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. Value of Equity Investments Outstanding (PI7940) replaced Equity Portfolio Outstanding - Value of Investments (PI7940). Minor revision to metric name and 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. Equity Portfolio Outstanding - Value of Investments (PI7940) 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).