Sectors of Focus

  • Financial Services


  • Balance Sheet

Value of Equity Investments Outstanding (PI7940)

Value of equity investments on the organization's balance sheet at the end of the reporting period.
Reporting format
Reporting Currency (OD5990)
Metric type
Metric level
Product/Service, Organization
IRIS metric citation
IRIS, 2016. Value of Equity Investments Outstanding (PI7940). v4.0.


Organizations should footnote all assumptions used. See usage guidance for further information.

Usage Guidance

  • Equity investments are made in for-profit enterprises in which the organization receives an ownership interest in the equity (stock) of the enterprise. These can be common or preferred stock.
  • Values should be reported at book value for non-traded equities and at market rate for marketable securities.
  • Organizations are also encouraged to footnote whether this is equity directly in enterprises or through funds.