Number of Loans Outstanding (PI1478)

Number of disbursed loans remaining on the organization’s balance sheet as of the end of the reporting period.

Organizations should footnote all assumptions used.

This metric is intended to capture the number of loans on an organization’s balance sheet as of the end of the reporting period. Microfinance institutions (MFIs) using a group-lending methodology should count separately under this metric one loan for every individual who is responsible for repaying a portion of a group loan, unless another definition is footnoted.
Organizations should report all loans disbursed to clients that have neither been fully repaid nor written off as of the end of the reporting period.
For financial organizations, loans disbursed are considered Financial Assets (FP4649) listed on the organization’s balance sheet.

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

Immaterial change. Minor revision to definition language for clarity.
March 2014 - IRIS v3.0 Released

Material change. Metric definition 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

New metric. Loan Portfolio Outstanding - Number of Investments (PI1478) was developed via the Financial Services Working Group.

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