Value of the organization's cash flow during the reporting period related to its financing activities.
Value of the organization's cash flow during the reporting period related to its financing activities.
This metric is intended to capture the organization’s cash flow from financing activities during the reporting period, which result in changes in the size and composition of the contributed equity and borrowings of the organization. These include activities such as issuing cash dividends, adding or changing loans, or issuing and selling more stock.
This is a submetric of Cash Flow: Net Total (FP3466), which has 2 other related submetrics.
Metrics identified as "cross-category" are those that are relevant to any IRIS+ Impact Category or Impact Theme (i.e., these metrics are not specific to any particular industry/category or theme).
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revision to usage guidance for clarity.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
No change.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS+ v2.2 Released
No change.
February 2011 - IRIS+ v2.1 Released
No change.
September 2010 - IRIS+ v2.0 Released
Immaterial change. IRIS ID changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS+ v1.0 Released
New metric. Cash Flow from Financing Activities (F23) was developed via the Original IRIS Working Group.