Value of the organization’s loans outstanding, as of the end of the reporting period, with one or more installments of principal past due for more than 60 days.
Value of the organization’s loans outstanding, as of the end of the reporting period, with one or more installments of principal past due for more than 60 days.
This metric is intended to capture total principal past due by 60 days as of the end of the reporting period. Organizations should report the entire unpaid principal balance, including both past due and future installments, but they should not report accrued interest. This metric should also include loans that have been restructured or rescheduled.
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
Immaterial change. Minor revision to definition language for clarity.
November 2011 - IRIS v2.2 Released
New metric. Non Performing Loans (Portfolio at Risk) - 60 days (FP6354) was developed via the IRIS Taxonomy Development Group.