Sectors of Focus

  • Financial Services
  • Financial Services: Microfinance
  • Financial Services: Microinsurance

Impairment Loss Allowance (FP2392)

Value of contra asset account set up by the organization as a provision for the potential future loss of capital that has been lent out by the firm at the end of the reporting period.
Reporting format
Reporting Currency (OD5990)
Metric type
Metric level
IRIS metric citation
IRIS, 2016. Impairment Loss Allowance (FP2392). v4.0.