Value of disbursed loans remaining on the organization's balance sheet at the end of the reporting period.
Value of disbursed loans remaining on the organization's balance sheet at the end of the reporting period.
Organizations should footnote all assumptions used.
This metric should include the value of all loans disbursed to clients that have not been fully repaid and have not been written off. It should not include accrued interest.
For financial organizations, loans disbursed are considered Financial Assets (FP4649) and are listed as assets on the organization's 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
Immaterial change. Minor revision to definition language for clarity.
March 2014 - IRIS v3.0 Released
Material change. Value of Loans Outstanding (PI7569) replaced Loan Portfolio Outstanding - Value of Investments (PI7569). Metric name and definition language modified to provide clarity based on best practices and standard guidance.
November 2011 - IRIS v2.2 Released
No change.
February 2011 - IRIS v2.1 Released
No change.
September 2010 - IRIS v2.0 Released
Material change. Loan Portfolio Outstanding - Value of Investments (PI7569) replaced Total Value of Loans (M25). Metric modified to clarify desired portion of portfolio.
September 2009 - IRIS v1.0 Released
New metric. Total Value of Loans (M25) 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).