Value of capital available to the organization for lending and investing as of the end of the reporting period that is attributed to debt obligations on the organization’s balance sheet.
Value of capital available to the organization for lending and investing as of the end of the reporting period that is attributed to debt obligations on the organization’s balance sheet.
This metric is intended to capture borrowed capital available to the organization for deployment as of the end of the reporting period. This metric should include debt obligations with equity characteristics.
This is a submetric of Capital Available: Total (FP1307), which has 1 other related submetrics.
June 2025 - IRIS+ v5.3b Released (current version)
No change.
December 2024 - IRIS+ v5.3a Released
No change.
June 2022 - IRIS+ v5.3 Released
Immaterial change. Minor revisions to definition and 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
No change.
March 2014 - IRIS+ v3.0 Released
Material change. Revision to definition language for 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
New metric. Capital Available - Borrowed Funds (SP2638) was developed via the Financial Services Working Group.