Value of loans written off by the organization during the reporting period.
Value of loans written off by the organization during the reporting period.
This metric references the accounting transaction of removing a loan from the balance sheet and decreasing the Impairment Loss Allowance (FP2392) on the balance sheet.
January 2020 - IRIS v5.1 Released (current version)
No change.
May 2019 - IRIS v5.0 Released
No change.
March 2016 - IRIS v4.0 Released
No change.
March 2014 - IRIS v3.0 Released
No change.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Immaterial change. Loan Write-offs (FP9717) replaced Write-offs (M32). IRIS ID / metric name changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS v1.0 Released
New metric. Write-offs (M32) developed via Original IRIS 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).