Value of revenue derived from activities not related to the organization's core operations during the reporting period.
This metric is intended to capture such items as dividend income, profits (and losses) from investments, gains (and losses) incurred due to foreign exchange, and asset write-downs, among other non-operating revenues and expenses.
As an example, for a hospital, in addition to finance-related revenue, non-operating revenue might include parking fees, revenue from the gift shop, cafeteria sales, or rental income.
This is a submetric of Total Revenue (FP6510), which has 6 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 2022 - IRIS v5.3 Released (current version)
Immaterial change. Minor revisions to definition and usage guidance for clarity.
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
New metric. Non-Operating Revenue (FP4849) was developed via the IRIS Taxonomy Group.
IRIS Metrics Work Better in Sets
To use IRIS metrics—and the resulting data—to understand impact performance, IRIS metrics should be used and analyzed in generally accepted sets and according to well-defined objectives. IRIS+ gives you access to generally accepted Core Metrics Sets aligned to common Impact Themes and Sustainable Development Goals (SDGs).
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