Value of loans written off by the organization during the reporting period.
Value of loans written off by the organization during the reporting period.
This metric is intended to capture the accounting transaction of removing a loan from the balance sheet while decreasing Impairment Loss Allowance (FP2392), also on the balance sheet.
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 metric name 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
No change.
November 2011 - IRIS+ v2.2 Released
No change.
February 2011 - IRIS+ v2.1 Released
No change.
September 2010 - IRIS+ v2.0 Released
Immaterial change. Loan Write-offs (FP9717) replaced Write-offs (M32). IRIS ID / metric name changed due to framework upgrade. Minor revision to definition language for clarity.
September 2009 - IRIS+ v1.0 Released
New metric. Write-offs (M32) was developed via the Original IRIS Working Group.