Value of assets classified as impaired under regulatory or accounting rules and recorded by the organization during the reporting period.
Value of assets classified as impaired under regulatory or accounting rules and recorded by the organization during the reporting period.
Organizations should footnote the relevant details about their traceability system. See usage guidance for further information.
This metric is intended to capture an organization’s impaired assets, which have market value below their carrying cost and are not expected to recover.
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 2025 - IRIS+ v5.3b Released (current version)
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revision to usage guidance for clarity.
May 2021 - IRIS+ v5.2 Released
No change.
January 2020 - IRIS+ v5.1 Released
No change.
May 2019 - IRIS+ v5.0 Released
No change.
March 2016 - IRIS+ v4.0 Released
Immaterial change. Minor revision to definition language in order to align consistency of metric with catalog's structure and style.
March 2014 - IRIS+ v3.0 Released
Immaterial change. Impaired Assets (FP1717) replaced Impaired Loss (FP1717). Minor revision to metric name and 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
New metric. Impairment Loss (FP1717) was developed via the Financial Services Working Group.