Value, as of the end of the reporting period, of the organization's non-physical assets such as cash, bank accounts, or other investments.
Value, as of the end of the reporting period, of the organization's non-physical assets such as cash, bank accounts, or other investments.
This metric is intended to capture the organization’s financial assets, which include debt, equity, and cash assets such as stocks, bonds, mutual funds, cash, and cash management accounts. Values of these assets should be based upon fair market value where efficient secondary markets exist; otherwise, these assets should be valued at historic cost.
Financial assets should only include non-current assets.
This is a submetric of Total Assets (FP5293), which has 4 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 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
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
New metric. Financial Assets (FP4649) was developed via the Financial Services Working Group.