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 30 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 30 days.
This metric is intended to capture total principal past due by 30 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.