Financials

  • Income Statement

Sectors of Focus

  • Financial Services
  • Financial Services: Microfinance
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Impaired Assets (FP1717)

Value of assets classified as impaired under regulatory or accounting rules and recorded by the organization during the reporting period.
Reporting format
Reporting Currency (OD5990)
Metric type
Flow
Metric level
Organization
IRIS metric citation
IRIS, 2016. Impaired Assets (FP1717). v4.0.

Usage Guidance

  • Impaired asset is a condition in which an asset's market value falls below its carrying amount and is not expected to recover.