Value of disbursed loans remaining on the organization's balance sheet at the end of the reporting period.
Value of disbursed loans remaining on the organization's balance sheet at the end of the reporting period.
Organizations should footnote all assumptions used.
This metric is intended to capture the principal value of loans on the organization’s balance sheet as of the end of the reporting period. Organizations should report the total principal value of all loans disbursed to clients that have been neither fully repaid nor written off, but they should not include accrued interest.
For financial organizations, loans disbursed are considered Financial Assets (FP4649) listed on the organization's 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 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 for clarity.
March 2014 - IRIS+ v3.0 Released
Material change. Value of Loans Outstanding (PI7569) replaced Loan Portfolio Outstanding - Value of Investments (PI7569). Metric name and definition language modified to provide 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
Material change. Loan Portfolio Outstanding - Value of Investments (PI7569) replaced Total Value of Loans (M25). Metric modified to clarify desired portion of portfolio.
September 2009 - IRIS+ v1.0 Released
New metric. Total Value of Loans (M25) was developed via the Original IRIS Working Group.