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