Value of equity investments on the organization's balance sheet at the end of the reporting period.
Value of equity investments on the organization's balance sheet at the end of the reporting period.
Organizations should footnote all assumptions used. See usage guidance for further information.
This metric is intended to capture the value of disbursed equity investments on the organization’s balance sheet as of the end of the reporting period. In an equity investment, in exchange for investment funds, the organization receives an ownership interest in the equity (stock) of the enterprise, either common or preferred stock.
Values should be reported at book value for non-traded equities and at market rate for marketable securities.
Organizations are encouraged to footnote whether their equity is held directly in enterprises or through funds.