Value of the residual interest, at the end of the reporting period, in the assets of the organization after deducting all its liabilities.
Net assets is equivalent to total assets minus total liabilities.
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).